EIN: 376001996
UEI: M217LNJT9P59
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 30, 2023. 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 March 1, 2024 (904 days ago).
What is a management decision? →During disbursement testing, we noted transactions recorded where proper documentation could not be located. During receipt and disbursement testing of the County's funds for federal awards testing, we noted that assessed value documentation of the purchase of a building for document storage from a related party couldn?t not be provided for one transaction sampled. Questioned Costs: $106,469.42. The questioned costs were determined by using a statistical sample. Context: Total federal funds expended during the fiscal year ending November 30, 2022 under this program totaled $953,712. Cause: These instances occur due to misfiling of documentation or management override of the approval process itself. Effect: The transaction could not be vouched during the testing process, and management may not be able to substantiate transactions recorded without support. We could not determine that the property was purchased at a reasonable price. Recommendation: We recommend that the assessed value documentation or other supporting documentation be kept on file for all related party transactions to ensure the property was purchased at a reasonable price. Managements Response: Recommendations are considered at the issuance of the report.
Show full finding ▾Hide full finding ▴2022-004 Related Party Transaction Documentation Federal Program: CFDA# 27.027 Department of the Treasury Criteria: Related party transactions should be supported by proper documentation. Condition: During disbursement testing, we noted transactions recorded where proper documentation could not be located. During receipt and disbursement testing of the County's funds for federal awards testing, we noted that assessed value documentation of the purchase of a building for document storage from a related party couldn?t not be provided for one transaction sampled. Questioned Costs: $106,469.42. The questioned costs were determined by using a statistical sample. Context: Total federal funds expended during the fiscal year ending November 30, 2022 under this program totaled $953,712. Cause: These instances occur due to misfiling of documentation or management override of the approval process itself. Effect: The transaction could not be vouched during the testing process, and management may not be able to substantiate transactions recorded without support. We could not determine that the property was purchased at a reasonable price. Recommendation: We recommend that the assessed value documentation or other supporting documentation be kept on file for all related party transactions to ensure the property was purchased at a reasonable price. Managements Response: Recommendations are considered at the issuance of the report.
Finding No.: 2022-004 Condition: During disbursement testing, we noted transactions recorded where proper documentation could not be located. During receipt and disbursement testing of the County's funds for federal awards testing, we noted that assessed value documentation of the purchase of a building for document storage from a related party could not be provided for one transaction sampled. Plan: Management will ensure they document and appropriately file the assessment documentation for purchases of property and assets. Context: Total federal funds expended during the fiscal year ending November 30, 2022 under this program totaled $953,712. Anticipated Date of Completion: Immediately. Name of Contact Person: Jeremy Maloney, Treasurer
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