Lake of the Woods County

Criteria: The Uniform Guidance states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: Lake of the Woods County did not submit the data collection form to the Federal Audit Clearinghouse within the required time frame. Context: Lake of the Woods County was in violation of the reporting requirements when their audit was not completed until after 11 months after the end of the fiscal year. Effect: This instance of later reporting is not expected to reoccur. Cause: Delays in the receipt of information from the component unit resulted in late reporting. Recommendation: The annual county audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. Lake of the Woods County Response: The late audit report was beyond the control of the County. The County Auditor/Treasurer will monitor the progress of the annual audit in the future so that the annual audit will be completed on a timely basis as described in the corrective action plan.

Criteria: The Uniform Guidance states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: Lake of the Woods County did not submit the data collection form to the Federal Audit Clearinghouse within the required time frame. Context: Lake of the Woods County was in violation of the reporting requirements when their audit was not completed until after 11 months after the end of the fiscal year. Effect: This instance of later reporting is not expected to reoccur. Cause: Delays in the receipt of information from the component unit resulted in late reporting. Recommendation: The annual county audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. Lake of the Woods County Response: The late audit report was beyond the control of the County. The County Auditor/Treasurer will monitor the progress of the annual audit in the future so that the annual audit will be completed on a timely basis as described in the corrective action plan.

Finding Number: 2021-002 Finding Title: Reporting Requirements Criteria: The Uniform Guidance states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition: Lake of the Woods County did not submit the data collection form to the Federal Audit Clearinghouse within the required time frame. Context: Lake of the Woods County was in violation of the reporting requirements when their audit was not completed until after 11 months after the end of the fiscal year. Effect: This instance of later reporting is not expected to reoccur. 0 Cause: Complications during the course of the audit imposed by an eternal oversight agency delayed the auditors in the completion of the auditor report. Recommendation: The annual County audit should be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. Lake of the Woods County?s Response: The late audit report was beyond the control of the County. The County Auditor/Treasurer will monitor the progress of the annual audit in the future so that the annual audit will be completed on a timely basis as described in our Corrective Action Plan.

Finding Number: 2021-003 Finding Title: Grant Reporting Requirements Program Title: First Responders ? Comprehensive Addiction and Recovery Support Services Act Grant - CFDA# 93.243, Award # 1H79TIO82529-01, 2021 Pass-Through Agency: Minnesota Substance Abuse and Mental Health Services Administration Criteria: A condition of the grant award is to submit an annual report within 90 days of the grant award year end. Condition: The County did not submit the report within the 90-day requirement. Context: The County is required to submit their annual report within 90 days of the grant award year end. If the County stays in compliance with the grant award, they are then allowed to have carryover grant money into the next grant award year. Effect: The County did not comply with the grant award requirements and therefore was denied the carryover amount they had originally reported. Cause: The County attempted to submit the report within the deadline period, but was not successful. Recommendation: We recommend the County submit all reports within the appropriate time frame. Lake of the Woods County?s Response: The County is aware of the deadline and made all attempts to submit the report within the deadline. It was the first report submittal for the grant award and were unsure of the procedure. The questions directed towards the grantor were not answered timely and therefore the report was submitted late. The process is now known and will not occur again in the future.

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