Finding 2024-001
material weakness
- Program
- CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS (21.027); FOREST SERVICE SCHOOLS AND ROADS CLUSTER (10.665)
- Compliance requirement
- Activities allowed or unallowed; Allowable costs/cost principles; Cash management; Eligibility; Equipment and real property management; Matching, level of effort, earmarking; Period of performance; Procurement and suspension and debarment; Program income; Reporting; Subrecipient monitoring; Special tests and provisions; Other
- FAC record
- FY2024 audit on fac.gov
Finding text from the filing
Type of Finding: Material Weakness in Internal Control over Compliance – Performance and submission of Single Audit under Uniform Guidance.
Condition: Single audit under the Uniform Grant Guidance was not performed and submitted within the required compliance deadline.
Criteria or Specific Requirement: The Federal Audit Clearinghouse deadline for submitting a Single Audit under the Uniform Grant Guidance is the earlier of 30 calendar days after receiving the auditor’s report or nine months after the County’s fiscal year end.
Effect: The County is not in compliance with federal requirements under the Uniform Grant Guidance and Federal Audit Clearinghouse requirements in relation to the submission deadline.
Repeat Finding: No
Recommendation: Recommend the County review the financial close and reporting process and implement a year-end deadline and audit completion date to ensure the single audit is performed and submitted to the Federal Audit Clearinghouse by the required deadline.
View of Responsible Officials and Planned Corrective Actions: The County does not disagree with this finding and has implemented review of its year end closing requirements, procedures and timeliness as well as cross-training staff about single audit requirements to ensure efficient and timely completion of the annual audit and submission of the single audit to the Federal Audit Clearinghouse.
Cause: Performance of single audit and related submission of single audit report to the Federal Audit Clearinghouse.