Finding Text
2023-009: Water and Waste Disposal Systems for Rural Communities – AL# 10.760, Late Filing of Data
Collection Form
Condition:
The Town did not file the data collection forms for the years ended June 30, 2022 and
June 30, 2020, timely.
Criteria:
Under the requirements in the Uniform Guidance and the Office of Management and Budget
(OMB), all entities are required to file the annual data collection form with the Federal Audit
Clearinghouse the earlier of either 30 days after the issuance of the entity’s annual audit or twelve
months after the entity’s fiscal year-end (June 30th for the Town of Elkton).
Cause:
Management did not complete and certify auditee portion of the form before the deadline. The form
was not completed for either years ended June 30, 2022 and June 30, 2020.
Effect:
The Town’s form was not submitted to the Federal Audit Clearinghouse.
Recommendation:
Management should take steps to ensure that the form is filed timely.
Views of Responsible Officials and Planned Corrective Action:
The Treasurer is aware that an annual audit needs to be completed for all major federal awards
and will work with the auditing firm to provide the necessary information for compilation of the
report by the stated deadline.