EIN: 273148590
UEI: LF7YBHVHR363
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 11, 2024. 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 May 11, 2025 (473 days ago).
What is a management decision? →Finding # 2023-002 (Repeat Finding 2022-002) Type: Material weakness over property records Assistance Listing Number: 14.218/14.228 Community Development Block Grants/ Entitlement Grants Requirement: Equipment should be used in the program or project for which it was acquired, and all purchases of equipment and other capital assets (fixed assets) with federal funds shall be approved, in advance and in writing, by the County. Condition/Context: Equipment capitalization approvals could not be substantiated, and property and equipment listings associated with federal funds were not reviewed. Cause: There are no formal policies for fixed asset capitalization and tracking method for federal funding source. Effect: Improper or inaccurate amounts could be paid or charged to contracts. Recommendation: We recommend developing appropriate controls to account for proper capitalization of fixed assets. Procedures should be put in place to ensure reviews are completed timely as well. Management’s Response: Management has developed a fixed asset tracking schedule and intend to modify the schedule to maintain details of federally purchased fixed assets. Management also plan to implement an annual physical inventory of fixed assets.
Show full finding ▾Hide full finding ▴Finding # 2023-002 (Repeat Finding 2022-002) Type: Material weakness over property records Assistance Listing Number: 14.218/14.228 Community Development Block Grants/ Entitlement Grants Requirement: Equipment should be used in the program or project for which it was acquired, and all purchases of equipment and other capital assets (fixed assets) with federal funds shall be approved, in advance and in writing, by the County. Condition/Context: Equipment capitalization approvals could not be substantiated, and property and equipment listings associated with federal funds were not reviewed. Cause: There are no formal policies for fixed asset capitalization and tracking method for federal funding source. Effect: Improper or inaccurate amounts could be paid or charged to contracts. Recommendation: We recommend developing appropriate controls to account for proper capitalization of fixed assets. Procedures should be put in place to ensure reviews are completed timely as well. Management’s Response: Management has developed a fixed asset tracking schedule and intend to modify the schedule to maintain details of federally purchased fixed assets. Management also plan to implement an annual physical inventory of fixed assets.
Finding # 2023-002 (Repeat of 2022-002) Material weakness over property records U.S. Department of Housing and Urban Development 14.218/14.228 Community Development Block Grants/ Entitlement Grants Finding: Equipment should be used in the program or project for which it was acquired, and all purchases of equipment and other capital assets with federal funds shall be approved, in advance and in writing, by the County. Recommendation: The Organization should develop appropriate controls to account for proper capitalization of fixed assets. Procedures should be put in place to ensure reviews are completed timely. Corrective Action: We have developed a fixed asset tracking schedule and intend to modify the schedule to maintain details of federally purchased fixed assets. We have implemented an annual physical review of fixed assets. The fixed assets details will be reviewed by the finance team. Anticipated Completion Date: December 31, 2025
2022-002
FAC accepted this audit on September 21, 2023 — management decision was due March 21, 2024.
Finding # 2022-002 (Repeat of 2021-002) Type: Material weakness over property records CFDA Number: 14.218/14.228 Community Development Block Grants/ Entitlement Grants Requirement: Equipment should be used in the program or project for which it was acquired, and all purchases of equipment and other capital assets with federal funds shall be approved, in advance and in writing, by the County. Condition/Context: Equipment capitalization approvals could not be substantiated, and property and equipment listings associated with federal funds were not reviewed. In addition, several adjustments were required to properly account for property and equipment. Cause: There are no formal policies for fixed asset capitalization and tracking method for federal funding source. Effect: Improper or inaccurate amounts could be paid or charged to contracts. Questioned Costs: None. Recommendation: We recommend developing appropriate controls to account for proper capitalization of fixed assets. Procedures should be put in place to ensure reviews are completed timely as well. Management Response: Management intends to develop a tracking mechanism and consider annual physical inventory of fixed assets.
Show full finding ▾Hide full finding ▴Finding # 2022-002 (Repeat of 2021-002) Type: Material weakness over property records CFDA Number: 14.218/14.228 Community Development Block Grants/ Entitlement Grants Requirement: Equipment should be used in the program or project for which it was acquired, and all purchases of equipment and other capital assets with federal funds shall be approved, in advance and in writing, by the County. Condition/Context: Equipment capitalization approvals could not be substantiated, and property and equipment listings associated with federal funds were not reviewed. In addition, several adjustments were required to properly account for property and equipment. Cause: There are no formal policies for fixed asset capitalization and tracking method for federal funding source. Effect: Improper or inaccurate amounts could be paid or charged to contracts. Questioned Costs: None. Recommendation: We recommend developing appropriate controls to account for proper capitalization of fixed assets. Procedures should be put in place to ensure reviews are completed timely as well. Management Response: Management intends to develop a tracking mechanism and consider annual physical inventory of fixed assets.
Finding # 2022-002 (Repeat of 2021-002) Material Weakness over property records 14.218/14.228 Community Development Block Grants/ Entitlement Grants Finding: Equipment should be used in the program or project for which it was acquired, and all purchases of equipment and other capital assets with federal funds shall be approved, in advance and in writing, by the County. Recommendation: The Organization should develop appropriate controls to account for proper capitalization of fixed assets. Procedures should be put in place to ensure reviews are completed timely. Corrective Action: We have developed a fixed asset tracking schedule and intend to modify the schedule to maintain details of federally purchased fixed assets. We plan to implement an annual physical inventory of fixed assets. Anticipated Completion Date: December 31, 2023
2021-002
Finding # 2022-003 (Repeat of 2021-004) Type: Significant deficiency over allowable costs CFDA Number: 14.218/14.228 Community Development Block Grants/ Entitlement Grants Requirement: Responsibilities for preparing, reviewing, and submitting contract billings should be segregated. Condition/Context: Contract billings were prepared, reviewed, and submitted by the same person. Cause: Duties were not segregated for the contract billing cycle. Effect: Improper or inaccurate amounts could be charged to contracts. Questioned Costs: None. Recommendation: We recommend proper segregation of duties between the preparer and the reviewer. Procedures should be put in place to ensure reviews are completed timely. Management?s Response: Management will develop procedures to document individuals responsible for preparing and reviewing contract billings.
Show full finding ▾Hide full finding ▴Finding # 2022-003 (Repeat of 2021-004) Type: Significant deficiency over allowable costs CFDA Number: 14.218/14.228 Community Development Block Grants/ Entitlement Grants Requirement: Responsibilities for preparing, reviewing, and submitting contract billings should be segregated. Condition/Context: Contract billings were prepared, reviewed, and submitted by the same person. Cause: Duties were not segregated for the contract billing cycle. Effect: Improper or inaccurate amounts could be charged to contracts. Questioned Costs: None. Recommendation: We recommend proper segregation of duties between the preparer and the reviewer. Procedures should be put in place to ensure reviews are completed timely. Management?s Response: Management will develop procedures to document individuals responsible for preparing and reviewing contract billings.
Finding # 2022-003 (Repeat of 2021-004) Significant deficiency over allowable costs 14.218/14.228 Community Development Block Grants/ Entitlement Grants Finding: Contract billings were prepared, reviewed, and submitted by the same person and duties were not segregated for the contract billing cycle Recommendation: The Organization should have proper segregation of duties between the preparer and the reviewer. Procedures should be put in place to ensure reviews are completed timely. Corrective Action: We plan to develop procedures to document the individuals preparing and the individuals reviewing invoices. We will review current procedures to ensure separate personnel are responsible for each function. Anticipated Completion Date: December 31, 2023
2021-004
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
Finding #2021-002: Type: Material weakness over property records CFDA Number: 14.218 Community Development Block Grants/ Entitlement Grants Requirement: Equipment should be used in the program or project for which it was acquired, and all purchases of equipment and other capital assets with federal funds shall be approved, in advance and in writing, by the County. Condition/Context: Equipment capitalization approvals could not be substantiated, and property and equipment listings associated with federal funds were not reviewed. In addition, several adjustments were required to properly account for property and equipment. Cause: There are no formal policies for fixed asset capitalization and tracking method for federal funding source. Effect: Improper or inaccurate amounts could be paid or charged to contracts. Questioned Costs: None. Recommendation: We recommend developing appropriate controls to account for proper capitalization of property and equipment. Procedures should be put in place to ensure reviews are completed timely as well. Management?s Response: Management intends to develop a tracking mechanism and consider annual physical inventory of fixed assets.
Show full finding ▾Hide full finding ▴Finding #2021-002: Type: Material weakness over property records CFDA Number: 14.218 Community Development Block Grants/ Entitlement Grants Requirement: Equipment should be used in the program or project for which it was acquired, and all purchases of equipment and other capital assets with federal funds shall be approved, in advance and in writing, by the County. Condition/Context: Equipment capitalization approvals could not be substantiated, and property and equipment listings associated with federal funds were not reviewed. In addition, several adjustments were required to properly account for property and equipment. Cause: There are no formal policies for fixed asset capitalization and tracking method for federal funding source. Effect: Improper or inaccurate amounts could be paid or charged to contracts. Questioned Costs: None. Recommendation: We recommend developing appropriate controls to account for proper capitalization of property and equipment. Procedures should be put in place to ensure reviews are completed timely as well. Management?s Response: Management intends to develop a tracking mechanism and consider annual physical inventory of fixed assets.
Finding # 2021-002 Material Weakness over property records 14.218 Community Development Block Grants/ Entitlement Grants Finding: Equipment should be used in the program or project for which it was acquired, and all purchases of equipment and other capital assets with federal funds shall be approved, in advance and in writing, by the County. Recommendation: The Organization should develop appropriate controls to account for proper capitalization of fixed assets. Procedures should be put in place to ensure reviews are completed timely. Corrective Action: We have developed a fixed asset tracking schedule and intend to modify the schedule to maintain details of federally purchased fixed assets. We plan to implement an annual physical inventory of fixed assets. Anticipated Completion Date: December 31, 2023
Finding #2021-003 Type: Significant deficiency over allowable costs CFDA Number: 14.218 Community Development Block Grants/ Entitlement Grants Requirement: Invoices should be approved before payment. Condition/Context: Invoice (9 out of 12) approvals could not be substantiated. Cause: Policies and oversight were not in place for formal documentation to approve payments of invoices. Effect: Improper or inaccurate amounts could be paid or charged to contracts. Questioned Costs: None. Recommendation: We recommend that supervisors sign off on invoices and timesheets during the process of review. Procedures should be put in place to ensure reviews are completed timely. Management?s Response: Management will develop policies and procedures to approve invoices by supervisory personally; additionally, invoices will be approved prior to being submitted to accounting for payment.
Show full finding ▾Hide full finding ▴Finding #2021-003 Type: Significant deficiency over allowable costs CFDA Number: 14.218 Community Development Block Grants/ Entitlement Grants Requirement: Invoices should be approved before payment. Condition/Context: Invoice (9 out of 12) approvals could not be substantiated. Cause: Policies and oversight were not in place for formal documentation to approve payments of invoices. Effect: Improper or inaccurate amounts could be paid or charged to contracts. Questioned Costs: None. Recommendation: We recommend that supervisors sign off on invoices and timesheets during the process of review. Procedures should be put in place to ensure reviews are completed timely. Management?s Response: Management will develop policies and procedures to approve invoices by supervisory personally; additionally, invoices will be approved prior to being submitted to accounting for payment.
Finding # 2021-003 Significant deficiency over allowable costs 14.218 Community Development Block Grants/ Entitlement Grants Finding: Invoice approvals could not be substantiated as policies and oversight were not in place for formal documentation to approve payments of invoices. Recommendation: Supervisors should sign off on invoices during the process of review. Procedures should be put in place to ensure reviews are completed timely. Corrective Action: We will develop policies and procedures to ensure invoices are reviewed by supervisory personnel prior to being submitted to the accounting for payment. Anticipated Completion Date: December 31, 2023
Finding #2021-004: Type: Significant deficiency over allowable costs CFDA Number: 14.218 Community Development Block Grants/ Entitlement Grants Requirement: Responsibilities for preparing, reviewing, and submitting contract billings should be segregated. Condition/Context: Contract billings were prepared, reviewed, and submitted by the same person. Cause: Duties were not segregated for the contract billing cycle. Effect: Improper or inaccurate amounts could be charged to contracts. Questioned Costs: None. Recommendation: We recommend proper segregation of duties between the preparer and the reviewer. Procedures should be put in place to ensure reviews are completed timely. Management?s Response: Management will develop procedures to document individuals responsible for preparing and reviewing contract billings.
Show full finding ▾Hide full finding ▴Finding #2021-004: Type: Significant deficiency over allowable costs CFDA Number: 14.218 Community Development Block Grants/ Entitlement Grants Requirement: Responsibilities for preparing, reviewing, and submitting contract billings should be segregated. Condition/Context: Contract billings were prepared, reviewed, and submitted by the same person. Cause: Duties were not segregated for the contract billing cycle. Effect: Improper or inaccurate amounts could be charged to contracts. Questioned Costs: None. Recommendation: We recommend proper segregation of duties between the preparer and the reviewer. Procedures should be put in place to ensure reviews are completed timely. Management?s Response: Management will develop procedures to document individuals responsible for preparing and reviewing contract billings.
Finding # 2021-004 Significant deficiency over allowable costs 14.218 Community Development Block Grants/ Entitlement Grants Finding: Contract billings were prepared, reviewed, and submitted by the same person and duties were not segregated for the contract billing cycle Recommendation: The Organization should have proper segregation of duties between the preparer and the reviewer. Procedures should be put in place to ensure reviews are completed timely. Corrective Action: We plan to develop procedures to document the individuals preparing and the individuals reviewing invoices. We will review current procedures to ensure separate personnel are responsible for each function. Anticipated Completion Date: December 31, 2023
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