Finding Text
2023-003 – Data Collection Form
All assistance listing numbers included in the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 and 2022.
Criteria: Section 200.512 of the Uniform Guidance requires that the Town’s annual audit be completed and the annual audit package and data collection form be submitted to the federal audit clearinghouse with the earlier of 30 days after receipt of the auditor’s reports or 9 months after the end of the Town’s fiscal year.
Condition: The Town did not submit the 2022 or 2023 federal reporting package with the Federal Audit Clearinghouse within the required timeline stated in the criteria above.
Cause: Management did not commit adequate resources to enable submission of the financial statements in a timely manner.
Effect: Failure to submit the annual audit package and data collection form to the Federal Audit Clearinghouse in a timely manner will result in the Town not being eligible to be considered a low-risk auditee. This will affect the scope of the Uniform Guidance audit for the next two fiscal years.
Questioned costs: Not applicable.
Context: Systemic in nature.
Identification as a repeat finding if applicable: Not applicable.
Recommendation: We recommend the Town establish internal control policies and procedures to allow for the timely submission of the Town’s annual audit package and data collection form to the Federal Audit Clearinghouse on an ongoing basis.
View of responsible officials: We agree with the finding.