Morrow CountyLocal Government

Morrow County respectfully submits the following corrective action plan in response to deficiencies reported in our audit of the fiscal year ended June 30, 2025. The audit was completed by the independent auditing firm SingerLewak, LLP and reported the deficiency listed below. SIGNIFICANT DEFICIENCY 2025-001 Late Submission of Required Reports Criteria: The recipient or subrecipient must submit financial reports as required by the Federal award. Reports submitted annually by the recipient or subrecipient must be due no later than 90 calendar days after the reporting period. Reports submitted quarterly or semiannually must be due no later than 30 calendar days after the reporting period. Condition: The County did not submit the required financial reports timely. Cause: The County was unaware of the requirement to submit a financial report for this award. Effect or potential effect: Agency monitoring over the award is unable to be performed. Questioned Costs: None Recommendation: We recommend the County establish internal controls that would ensure compliance with the criteria noted above. The County acknowledges the significant deficiency identified in the 2025 audit related to late submission of required reports. Management has reviewed its existing controls and procedures to identify the point of failure and has implemented changes to ensure proper review of grant requirements and timely filing of reports occur.