Finding Text
2023-002 Reporting Compliance
Criteria: The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (Uniform Guidance) requires all nonfederal entities to submit various reports by specific deadlines.
Condition: Allegany County HRDC fails to submit required reports for various programs by the required deadlines.
Cause: Allegany County HRDC was unable to compile all of the necessary information for the reports in a timely manner.
Effect: Allegany County HRDC is not in compliance with the Reporting compliance requirements for various programs.
Context: Allegany County HRDC failed to correct deficiencies in submitting reports as noted in the prior audit. In addition, during the year under audit, various oversight agencies performed audits and noted Allegany County HRDC failed to submit reports by the required due dates.
Auditors’ Recommendation: We recommend that Allegany County HRDC develop procedures to ensure all compliance requirements are met as outlined in the Uniform Guidance and should submit all required reports by the due date.
Views of Responsible Officials and Planned Corrective Actions: Allegany County HRDC agrees with the finding and will ensure that all reports are filed timely in the future.
Identification of a Repeat Finding: This is a repeat finding from the immediate previous audit, 2022-001.