EIN: 016000010
UEI: ETDETCYEJM48
Audited by: RHR Smith & Company, CPA's
Oversight agency: 21 [Department of the Treasury]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 26, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by November 26, 2026 (89 days from today).
What is a management decision? →FAC accepted this audit on August 26, 2021 — management decision was due February 26, 2022.
During audit procedures, it was identified that the County did not have aprocurement policy consistent with federal compliance standards.Cause: The County does not have the necessary internal controls over compliance.Effect: By not having an adopted procurement policy, the County is at increased risk formaking unallowable purchases and/or contracting with suspended/debarred vendors.Additionally, the County increases their risk of overpaying for goods and services by notfollowing proper procurement procedures as these ensure that they purchase from thelowest priced vendor.Identification of Questioned Costs: None identified.Context: A review of all of the County?s policies provided was conducted and nocomprehensive procurement policy or grouping of purchasing policies that would complywith federal regulations was found.Repeat Finding: This is not a repeat finding.Recommendation: It is recommended that the County adopt a procurement policy that Isin compliance with federal regulations and that the County implement internal controlprocesses and procedures to ensure that the adopted policy is followed.Views of Responsible Officials and Corrective Action Plan: Please see the CorrectiveAction Plan issued by the Unit.
Show full finding ▾Hide full finding ▴Section III - Findings and Questioned Costs for Federal AwardsSIGNIFICANT DEFICIENCIES2020-001 - ProcurementFederal Program Information:Department of Transportation ? Highway Planning and Construction Cluster:CFDA ? 20.205 ? Highway Planning and ConstructionCFDA ? 20.224 ? Federal Lands Access ProgramCriteria: The following CFR applies to this finding: 2 CFR section 200.318(a).Condition: During audit procedures, it was identified that the County did not have aprocurement policy consistent with federal compliance standards.Cause: The County does not have the necessary internal controls over compliance.Effect: By not having an adopted procurement policy, the County is at increased risk formaking unallowable purchases and/or contracting with suspended/debarred vendors.Additionally, the County increases their risk of overpaying for goods and services by notfollowing proper procurement procedures as these ensure that they purchase from thelowest priced vendor.Identification of Questioned Costs: None identified.Context: A review of all of the County?s policies provided was conducted and nocomprehensive procurement policy or grouping of purchasing policies that would complywith federal regulations was found.Repeat Finding: This is not a repeat finding.Recommendation: It is recommended that the County adopt a procurement policy that Isin compliance with federal regulations and that the County implement internal controlprocesses and procedures to ensure that the adopted policy is followed.Views of Responsible Officials and Corrective Action Plan: Please see the CorrectiveAction Plan issued by the Unit.
Section III - Findings and Questioned Costs for Federal AwardsSIGNIFICANT DEFICIENCIES2020-001 - ProcurementFederal Program Information:Department of Transportation ? Highway Planning and Construction Cluster:CFDA ? 20.205 ? Highway Planning and ConstructionCFDA ? 20.224 ? Federal Lands Access ProgramCriteria: The following CFR applies to this finding: 2 CFR section 200.318(a).Condition: During audit procedures, it was identified that the County did not have aprocurement policy consistent with federal compliance standards.Cause: The County does not have the necessary internal controls over compliance.Effect: By not having an adopted procurement policy, the County is at increased risk formaking unallowable purchases and/or contracting with suspended/debarred vendors.Additionally, the County increases their risk of overpaying for goods and services by notfollowing proper procurement procedures as these ensure that they purchase from thelowest priced vendor.Identification of Questioned Costs: None identified.Context: A review of all of the County?s policies provided was conducted and nocomprehensive procurement policy or grouping of purchasing policies that would complywith federal regulations was found.Repeat Finding: This is not a repeat finding.Recommendation: It is recommended that the County adopt a procurement policy that Isin compliance with federal regulations and that the County implement internal controlprocesses and procedures to ensure that the adopted policy is followed.Views of Responsible Officials and Corrective Action Plan: Please see the CorrectiveAction Plan issued by the Unit.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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