EIN: 376001701
UEI: U8DNEL16T6J3
Audit also covers EIN: 376001708 · unlinked EINs have no separate FAC filing
Audited by: Zumbahlen, Eyth, Surratt, Foote & Flynn, Ltd.
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 14, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 23, 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 23, 2026 (99 days from today).
What is a management decision? →FAC accepted this audit on June 9, 2025 — management decision was due December 9, 2025.
FAC accepted this audit on May 30, 2024 — management decision was due November 30, 2024.
FAC accepted this audit on April 23, 2023 — management decision was due October 23, 2023.
FAC accepted this audit on April 28, 2022 — management decision was due October 28, 2022.
FAC accepted this audit on April 1, 2021 — management decision was due October 1, 2021.
Multiple adjustments were required during the audit in order to reclassify items of revenue, expenditure and cross-fund transactions. Criteria: Internal controls should be in place to provide reasonable assurance that internally-generated financial reports are accurate. Cause: Procedures for entering financial information into the County?s accounting software do not include a sufficient review process to identify errors in classification or fund allocation Effect: Misstatements in transaction processing were noted and corrected during the audit. Recommendation: Procedures should be implemented to provide assurance that errors or misstatements resulting from transaction processing will be identified and corrected on a timely basis, through a review process. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and recommended procedures will be implemented.
Show full finding ▾Hide full finding ▴2020-003: Financial Reporting Condition: Multiple adjustments were required during the audit in order to reclassify items of revenue, expenditure and cross-fund transactions. Criteria: Internal controls should be in place to provide reasonable assurance that internally-generated financial reports are accurate. Cause: Procedures for entering financial information into the County?s accounting software do not include a sufficient review process to identify errors in classification or fund allocation Effect: Misstatements in transaction processing were noted and corrected during the audit. Recommendation: Procedures should be implemented to provide assurance that errors or misstatements resulting from transaction processing will be identified and corrected on a timely basis, through a review process. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and recommended procedures will be implemented.
"Internal controls will be implemented to prevent financial reporting misstatements resulting from transaction processing errors. In addition, review procedures will be expanded to identify and correct misstatements as they occur."
2019-003
Multiple cash accounts of the County were not reconciled without exception on a timely basis. Criteria: Internal controls should be in place to provide for accurate and timely reconciliation of all checking and savings accounts of the County. Cause: Bank reconciliations were not being completed without exception on a routine and timely basis. Effect: Errors in transaction processing and cash posting were not identified on a timely basis, allowing financial statement misstatements to go undetected. Recommendation: Procedures should be implemented to provide for reconciliation of all County bank accounts on a timely basis, and any unreconciled differences determined as a result of such reconciliation should be investigated and corrected as soon as possible before proceeding to future months? transaction processing. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and recommended procedures will be implemented.
Show full finding ▾Hide full finding ▴2020-004: Bank Reconciliations Condition: Multiple cash accounts of the County were not reconciled without exception on a timely basis. Criteria: Internal controls should be in place to provide for accurate and timely reconciliation of all checking and savings accounts of the County. Cause: Bank reconciliations were not being completed without exception on a routine and timely basis. Effect: Errors in transaction processing and cash posting were not identified on a timely basis, allowing financial statement misstatements to go undetected. Recommendation: Procedures should be implemented to provide for reconciliation of all County bank accounts on a timely basis, and any unreconciled differences determined as a result of such reconciliation should be investigated and corrected as soon as possible before proceeding to future months? transaction processing. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and recommended procedures will be implemented.
"Internal controls will be implemented to provide for timely reconciliation of all County cash accounts to ensure accurate financial reporting. Any reconciliation discrepancies will be corrected as soon as they are identified."
2019-004
FAC accepted this audit on May 3, 2020 — management decision was due November 3, 2020.
Multiple adjustments were required during the audit in order to reclassify items of revenue, expenditure and cross-fund transactions. Criteria: Internal controls should be in place to provide reasonable assurance that internally-generated financial reports are accurate. Cause: Procedures for entering financial information into the County?s accounting software do not include a sufficient review process to identify errors in classification or fund allocation Effect: Misstatements in transaction processing were noted and corrected during the audit. Recommendation: Procedures should be implemented to provide assurance that errors or misstatements resulting from transaction processing will be identified and corrected on a timely basis, through a review process. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and recommended procedures will be implemented.
Show full finding ▾Hide full finding ▴2019-003: Financial Reporting Condition: Multiple adjustments were required during the audit in order to reclassify items of revenue, expenditure and cross-fund transactions. Criteria: Internal controls should be in place to provide reasonable assurance that internally-generated financial reports are accurate. Cause: Procedures for entering financial information into the County?s accounting software do not include a sufficient review process to identify errors in classification or fund allocation Effect: Misstatements in transaction processing were noted and corrected during the audit. Recommendation: Procedures should be implemented to provide assurance that errors or misstatements resulting from transaction processing will be identified and corrected on a timely basis, through a review process. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and recommended procedures will be implemented.
Internal controls will be implemented to prevent financial reporting misstatements resulting from transaction processing errors. In addition, review procedures will be expanded to identify and correct misstatements as they occur.
2018-003
Multiple cash accounts of the County were not reconciled without exception on a timely basis. Criteria: Internal controls should be in place to provide for accurate and timely reconciliation of all checking and savings accounts of the County. Cause: Bank reconciliations were not being completed without exception on a routine and timely basis. Effect: Errors in transaction processing and cash posting were not identified on a timely basis, allowing financial statement misstatements to go undetected. Recommendation: Procedures should be implemented to provide for reconciliation of all County bank accounts on a timely basis, and any unreconciled differences determined as a result of such reconciliation should be investigated and corrected as soon as possible before proceeding to future months? transaction processing. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and recommended procedures will be implemented.
Show full finding ▾Hide full finding ▴2019-004: Bank Reconciliations Condition: Multiple cash accounts of the County were not reconciled without exception on a timely basis. Criteria: Internal controls should be in place to provide for accurate and timely reconciliation of all checking and savings accounts of the County. Cause: Bank reconciliations were not being completed without exception on a routine and timely basis. Effect: Errors in transaction processing and cash posting were not identified on a timely basis, allowing financial statement misstatements to go undetected. Recommendation: Procedures should be implemented to provide for reconciliation of all County bank accounts on a timely basis, and any unreconciled differences determined as a result of such reconciliation should be investigated and corrected as soon as possible before proceeding to future months? transaction processing. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and recommended procedures will be implemented.
Internal controls will be implemented to provide for timely reconciliation of all County cash accounts to ensure accurate financial reporting. Any reconciliation discrepancies will be corrected as soon as they are identified.
2018-004
FAC accepted this audit on March 3, 2019 — management decision was due September 3, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-003
GSA_MIGRATION
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GSA_MIGRATION
2017-004
FAC accepted this audit on March 28, 2018 — management decision was due September 28, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-002
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on February 28, 2017 — management decision was due August 28, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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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