EIN: 261424076
UEI: GSA_MIGRATION
Audited by: BROWN, MCDANIEL & LADSON, LLC
Oversight agency: 10 [Department of Agriculture]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 21, 2020. 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 July 21, 2020 (2244 days ago).
What is a management decision? →As discussed in Finding 2019-001, the Authority has not complied with Section 5.7 of the Loan/Grant and Security Agreement with the RUS which requires the Authority to design, charge and maintain rates in effect which (i) pay and discharge all taxes, maintenance expenses and operating expenses of its system, (ii) make all payments in respect of principal and interest on the Note(s) when and as the same shall become due, (iii) provide and maintain reasonable working capital, and (iv) maintain the TIER specified in section 5.8, commencing on the TIER Commencement Date (December 31, 2015) until the loan is paid in full.
Show full finding ▾Hide full finding ▴As discussed in Finding 2019-001, the Authority has not complied with Section 5.7 of the Loan/Grant and Security Agreement with the RUS which requires the Authority to design, charge and maintain rates in effect which (i) pay and discharge all taxes, maintenance expenses and operating expenses of its system, (ii) make all payments in respect of principal and interest on the Note(s) when and as the same shall become due, (iii) provide and maintain reasonable working capital, and (iv) maintain the TIER specified in section 5.8, commencing on the TIER Commencement Date (December 31, 2015) until the loan is paid in full.
2019-006 Broadband Initiatives Program ? CFDA No. 10.787; Grant No. 1108-A40 See Finding 2019-001.
2018-008
As discussed in Finding 2019-002, the Authority has not complied with section 5.8 of the Loan/Grant and Security Agreement with the RUS which requires the Authority to maintain a TIER of 1.0 beginning on the TIER Commencement Date (December 31, 2015) until the loan is paid in full.
Show full finding ▾Hide full finding ▴As discussed in Finding 2019-002, the Authority has not complied with section 5.8 of the Loan/Grant and Security Agreement with the RUS which requires the Authority to maintain a TIER of 1.0 beginning on the TIER Commencement Date (December 31, 2015) until the loan is paid in full.
2019-007 Broadband Initiatives Program ? CFDA No. 10.787; Grant No. 1108-A40 See Finding 2019-002.
2018-009
As discussed in Finding 2019-003, the Authority has not complied with Section 5.11(c) of the Loan/Grant and Security Agreement with the RUS which requires, in part, that the Authority maintain the fidelity bond or theft insurance coverage required in section 4.2(b). Section 4.2(b) referred to the amount of coverage precedent to the initial release of funds by the RUS and references a specific amount in Schedule 1 attached to the Agreement. The amount specified in Schedule 1 is $1,999,055.
Show full finding ▾Hide full finding ▴As discussed in Finding 2019-003, the Authority has not complied with Section 5.11(c) of the Loan/Grant and Security Agreement with the RUS which requires, in part, that the Authority maintain the fidelity bond or theft insurance coverage required in section 4.2(b). Section 4.2(b) referred to the amount of coverage precedent to the initial release of funds by the RUS and references a specific amount in Schedule 1 attached to the Agreement. The amount specified in Schedule 1 is $1,999,055.
2019-008 Broadband Initiatives Program ? CFDA No. 10.787; Grant No. 1108-A40 See Finding 2018-003.
2018-010
As discussed in Finding 2019-004, the Authority has not complied with section 7.8 of the Loan/Grant and Security Agreement with the RUS which requires that except as specifically authorized in writing in advance by the RUS, the Authority will make no advance payments or loans, or in any manner extend its credit, either directly or indirectly, with or without interest, to any of its directors, trustees, officers, employees, stockholders, members, managers, affiliates or affiliated companies. Section 7.4 requires, in part, that the Authority shall not, without the prior written consent of the RUS, incur additional secured or unsecured indebtedness.
Show full finding ▾Hide full finding ▴As discussed in Finding 2019-004, the Authority has not complied with section 7.8 of the Loan/Grant and Security Agreement with the RUS which requires that except as specifically authorized in writing in advance by the RUS, the Authority will make no advance payments or loans, or in any manner extend its credit, either directly or indirectly, with or without interest, to any of its directors, trustees, officers, employees, stockholders, members, managers, affiliates or affiliated companies. Section 7.4 requires, in part, that the Authority shall not, without the prior written consent of the RUS, incur additional secured or unsecured indebtedness.
2019-009 Broadband Initiatives Program ? CFDA No. 10.787; Grant No. 1108-A40 See Finding 2018-004.
2018-011
As discussed in Finding 2019-005, the Authority has not complied with section 3.2(a) of the Loan/Grant and Security Agreement with the RUS which states that the Awardee shall repay the Loan in accordance with the Note(s) which shall be payable and bear interest in accordance with its (their) terms.
Show full finding ▾Hide full finding ▴As discussed in Finding 2019-005, the Authority has not complied with section 3.2(a) of the Loan/Grant and Security Agreement with the RUS which states that the Awardee shall repay the Loan in accordance with the Note(s) which shall be payable and bear interest in accordance with its (their) terms.
2019-010 Broadband Initiatives Program ? CFDA No. 10.787; Grant No. 1108-A40 See Finding 2018-005.
2018-012
FAC accepted this audit on January 14, 2019 — management decision was due July 14, 2019.
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2017-010
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2017-011
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2017-012
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2017-013
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2017-016
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2017-017
FAC accepted this audit on August 6, 2018 — management decision was due February 6, 2019.
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2016-005
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2016-007
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2016-006
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FAC accepted this audit on June 15, 2017 — management decision was due December 15, 2017.
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2015-005
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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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