Finding Text
IC 2022-002 – Data Collection Form
Criteria: Uniform Guidance requires that the City’s annual audit package and data collection form are
required to be submitted to the federal audit clearinghouse within 30 days after receipt of the auditor’s
reports or 9 months after the end of the City’s fiscal year, whichever comes first.
Condition: The City’s audit package and data collection form for the years ended September 30, 2022 and
2021, were not submitted timely to the federal audit clearinghouse.
Context: See “Condition” above.
Cause: Employee turnover at the City delayed the completion of the City’s annual audits.
Effect: Failure to submit the annual audit package and data collection form to the federal audit
clearinghouse in a timely manner resulted in the auditee being a high-risk auditee for fiscal years 2023 and
2024. This could also result in a loss of future grant funding.
Recommendation: We recommend that the City establish internal control policies and procedures to allow
for the timely submission of the City’s annual audit package and data collection form to the federal audit
clearinghouse on an ongoing basis.
Views of Responsible Officials and Planned Corrective Action: Management accepts the finding and
recommendation. During fiscal year 2023, the finance department hired additional personnel to assist with
the completion of the year-end closing processes and procedures. We have discussed with employees
the importance of timely submission of the City’s annual audit package and data collection form to the
federal audit clearinghouse on an ongoing basis.