EIN: 366006568
UEI: ZNC8KCJKDVY7
Audit also covers EIN: 366001257 · unlinked EINs have no separate FAC filing
Audited by: Lauterbach & Amen
Oversight agency: 11 [Department of Commerce]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 18, 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 December 18, 2026 (108 days from today).
What is a management decision? →FAC accepted this audit on October 25, 2024 — management decision was due April 25, 2025.
FAC accepted this audit on August 30, 2023 — management decision was due March 1, 2024.
FAC accepted this audit on September 25, 2022 — management decision was due March 25, 2023.
FAC accepted this audit on January 10, 2022 — management decision was due July 10, 2022.
During our current and previous audit fieldwork, we noted that the County does not have adequate procedures in place for tracking and monitoring grant activities. We noted multiple versions of the tracking were provided during audit fieldwork. Criteria: It is the County?s responsibility to track and properly monitor the compliance with grant requirements throughout the year. Cause: A uniform set of policies and procedures for handling grant activities is lacking, creating contrasting ways of processing, and tracking grants in each department. Effect: Grant compliance with federal grants received in the year cannot be assured when tracking and monitoring grant activity is not clearly delineated. Recommendation: We recommend the County develop specific policy and procedures for tracking and monitoring grant activities and to clearly delineate responsibility for monitoring compliance with applicable requirements.
Show full finding ▾Hide full finding ▴Material Weakness: Finding 2020 ? 001: Grant Administration and Tracking Condition: During our current and previous audit fieldwork, we noted that the County does not have adequate procedures in place for tracking and monitoring grant activities. We noted multiple versions of the tracking were provided during audit fieldwork. Criteria: It is the County?s responsibility to track and properly monitor the compliance with grant requirements throughout the year. Cause: A uniform set of policies and procedures for handling grant activities is lacking, creating contrasting ways of processing, and tracking grants in each department. Effect: Grant compliance with federal grants received in the year cannot be assured when tracking and monitoring grant activity is not clearly delineated. Recommendation: We recommend the County develop specific policy and procedures for tracking and monitoring grant activities and to clearly delineate responsibility for monitoring compliance with applicable requirements.
GSA_MIGRATION
2019-002
During our Revolving Loan testing, we noted that the County does not have adequate procedures in place for reviewing the accuracy and timeliness of Revolving Loan Fund financial information submitted to the Department of Commerce Economic Development Administration. Criteria: It is the County?s responsibility to accurately report annual financial information to the Department of Commerce Economic Development Administration by report deadlines. Cause: A uniform set of policies and procedures for reviewing grant supporting schedules and annual reports is lacking, causing annual reports to be submitted after the required deadlines. Effect: Grant compliance with federal grants received in the year cannot be assured when there is not sufficient reviewing and approvals of grant schedules and annual reports. Recommendation: We recommend the County develop specific policy and procedures for reviewing and approving Revolving Loan Fund grant schedules and annual reports to submit accurate reports for compliance with applicable requirements by report deadline dates.
Show full finding ▾Hide full finding ▴Significant Deficiency: Finding 2020 ? 002: Grant Reporting Condition: During our Revolving Loan testing, we noted that the County does not have adequate procedures in place for reviewing the accuracy and timeliness of Revolving Loan Fund financial information submitted to the Department of Commerce Economic Development Administration. Criteria: It is the County?s responsibility to accurately report annual financial information to the Department of Commerce Economic Development Administration by report deadlines. Cause: A uniform set of policies and procedures for reviewing grant supporting schedules and annual reports is lacking, causing annual reports to be submitted after the required deadlines. Effect: Grant compliance with federal grants received in the year cannot be assured when there is not sufficient reviewing and approvals of grant schedules and annual reports. Recommendation: We recommend the County develop specific policy and procedures for reviewing and approving Revolving Loan Fund grant schedules and annual reports to submit accurate reports for compliance with applicable requirements by report deadline dates.
Finding 2020 ? 002: Grant Reporting Condition: During our current and previous Revolving Loan testing, we noted that the County does not have adequate procedures in place for reviewing Revolving Loan Fund supporting schedules and annual reports prior to submission. Plan: The County Administrator and County treasurer?s office will review the Revolving Loan Fund spreadsheet on a monthly basis. The tracking spreadsheet will be compared to the general ledger account balances with any required adjustments made by the County Treasurer. The County Administrator will review the EDA annual submission and compare to supporting documents for accuracy. The County will also ensure the timeliness of submissions by the designated deadlines. Anticipated Date of Completion: November 30, 2021
2019-003
FAC accepted this audit on May 12, 2020 — management decision was due November 12, 2020.
During and previous audit fieldwork, we noted that the County does not have adequate procedures in place for tracking and monitoring grant activities. Criteria: It is the County?s responsibility to track and properly monitor the compliance with grant requirements throughout the year. Cause: A uniform set of policies and procedures for handling grant activities is lacking, creating contrasting ways of processing grants in each department. Effect: Grant compliance with federal grants received in the year cannot be assured when tracking and monitoring grant activity is not clearly delineated. Recommendation: We recommend the County develop specific policy and procedures for tracking and monitoring grant activities and to clearly delineate responsibility for monitoring compliance with applicable requirements.
Show full finding ▾Hide full finding ▴Condition: During and previous audit fieldwork, we noted that the County does not have adequate procedures in place for tracking and monitoring grant activities. Criteria: It is the County?s responsibility to track and properly monitor the compliance with grant requirements throughout the year. Cause: A uniform set of policies and procedures for handling grant activities is lacking, creating contrasting ways of processing grants in each department. Effect: Grant compliance with federal grants received in the year cannot be assured when tracking and monitoring grant activity is not clearly delineated. Recommendation: We recommend the County develop specific policy and procedures for tracking and monitoring grant activities and to clearly delineate responsibility for monitoring compliance with applicable requirements.
Condition: During and previous audit fieldwork, we noted that the County does not have adequate procedures in place for tracking and monitoring grant activities. Plan: The County has begun the process of creating a master grant tracking system spreadsheet for all active grants to be held in the administration office. Anticipated Date of Completion: November 1, 2020.
2018-001
During our Revolving Loan testing, we noted that the County does not have adequate procedures in place for reviewing Revolving Loan Fund supporting schedules and annual reports prior to submission. Criteria: It is the County?s responsibility to accurately report annual financial information on Revolving Loans to the Department of Commerce Economic Development Administration. Cause: A uniform set of policies and procedures for reviewing grant supporting schedules and annual reports is lacking, creating multiple versions of loan schedules at fieldwork. In addition, outstanding balances of loans, amount of loans provided, and other factors were not accurately submitted to the respective agency on the annual report. Effect: Grant compliance with federal grants received in the year cannot be assured when there is not sufficient reviewing and approvals of grant schedules and annual reports. Recommendation: We recommend the County develop specific policy and procedures for reviewing and approving Revolving Loan Fund grant schedules and annual reports to submit accurate reports for compliance with applicable requirements.
Show full finding ▾Hide full finding ▴Condition: During our Revolving Loan testing, we noted that the County does not have adequate procedures in place for reviewing Revolving Loan Fund supporting schedules and annual reports prior to submission. Criteria: It is the County?s responsibility to accurately report annual financial information on Revolving Loans to the Department of Commerce Economic Development Administration. Cause: A uniform set of policies and procedures for reviewing grant supporting schedules and annual reports is lacking, creating multiple versions of loan schedules at fieldwork. In addition, outstanding balances of loans, amount of loans provided, and other factors were not accurately submitted to the respective agency on the annual report. Effect: Grant compliance with federal grants received in the year cannot be assured when there is not sufficient reviewing and approvals of grant schedules and annual reports. Recommendation: We recommend the County develop specific policy and procedures for reviewing and approving Revolving Loan Fund grant schedules and annual reports to submit accurate reports for compliance with applicable requirements.
Condition: During our Revolving Loan testing, we noted that the County does not have adequate procedures in place for reviewing Revolving Loan Fund supporting schedules and annual reports prior to submission. Plan: The County Administrator and County Treasurer's office have balances the RRLF spreadsheet and accounts. The County Administrator and review the EDA annual submission after the Economic Development Director inputs the information. Anticipated Date of Completion: Completed.
FAC accepted this audit on September 5, 2019 — management decision was due March 5, 2020.
FAC accepted this audit on August 26, 2018 — management decision was due February 26, 2019.
FAC accepted this audit on July 10, 2017 — management decision was due January 10, 2018.
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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