Finding Text
2022-001, Single Audit Data Collection Form Not Filed by Due Date.
ALN: 21.027 Coronavirus State and Local Recovery Funds
Federal Agency: US Department of Treasury
Condition: The data collection form for the Single Audit ended December 31, 2022, was not submitted
to the Federal Audit Clearinghouse by September 30, 2023.
Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be
prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse
the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of the
audit period.
Cause: The audit report was not issued prior to the September 30, 2023, submission date requirement
Therefore, the data collection form required at audit completion was not filed by the due date.
Effect: Garland County, Arkansas has not met the reporting requirements related to timely submission
of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520,
Garland County, Arkansas will not meet the low-risk criteria for future Single Audits that require
submission of the data collection form and reporting package by the due date for each of the two
preceding audit years.
Questioned Costs: None
Recommendation: We recommend Garland County, Arkansas continue its current course of action
in submitting the data collection form as audit reports become available with the goal of audit report
release dates coinciding with data collection form submission. Audit firm timelines have had a substantial
impact on the County's ability to file the data collection form on a timely basis.
Views of Responsible Officials: Garland County, Arkansas will submit the data collection form
and continue to work closely with the audit firm to ensure efficiency is maintained and continuously
improving.
GARLAND COUNTY, ARKANSAS
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
December 31, 2022
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