EIN: 386007337
UEI: ELBVKK7YL1T1
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 28, 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 December 28, 2024 (605 days ago).
What is a management decision? →2023-001 – Suspension and Debarment (Repeat Comment) Finding Type. Immaterial Noncompliance/Significant Deficiency in Interal Control over Compliance (Procurement, Suspension and Debarment). Program. Coronavirus State and Local Fiscal Recovery Funds (SLFRF); U.S. Department of Treasury; Assistance Listing Number 21.027. Criteria. A recipient of federal awards is required to determine that vendors being paid with federal funds are not suspended or debarred from doing business with the County. Such procedures are required whenever the amount disbursed to a single vendor in a given year is expected to be at least $25,000. Condition. Although the County did indicate that they verified that their vendors over $25,000 were not suspended or debarred, they did not retain documentation of the process. Cause. Management has indicated that it was not aware of the requirement to retain documentation of the check for vendors participating in federal award programs for active exclusions from federal award work. Effect. As a result of this condition, the County did not fully comply with the requirements of the Uniform Guidance. Questioned Costs. No costs have been questioned as a result of this finding inasmuch as no vendors were determined to have been suspended or debarred. Recommendation. We recommend that the County verify that any of their vendors over $25,000 spent with federal funds were not suspended or debarred and that they retain documentation of the procedures performed. View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.
Show full finding ▾Hide full finding ▴2023-001 – Suspension and Debarment (Repeat Comment) Finding Type. Immaterial Noncompliance/Significant Deficiency in Interal Control over Compliance (Procurement, Suspension and Debarment). Program. Coronavirus State and Local Fiscal Recovery Funds (SLFRF); U.S. Department of Treasury; Assistance Listing Number 21.027. Criteria. A recipient of federal awards is required to determine that vendors being paid with federal funds are not suspended or debarred from doing business with the County. Such procedures are required whenever the amount disbursed to a single vendor in a given year is expected to be at least $25,000. Condition. Although the County did indicate that they verified that their vendors over $25,000 were not suspended or debarred, they did not retain documentation of the process. Cause. Management has indicated that it was not aware of the requirement to retain documentation of the check for vendors participating in federal award programs for active exclusions from federal award work. Effect. As a result of this condition, the County did not fully comply with the requirements of the Uniform Guidance. Questioned Costs. No costs have been questioned as a result of this finding inasmuch as no vendors were determined to have been suspended or debarred. Recommendation. We recommend that the County verify that any of their vendors over $25,000 spent with federal funds were not suspended or debarred and that they retain documentation of the procedures performed. View of Responsible Officials. Management agrees with the finding and has prepared a corrective action plan.
2023-001 – Suspension and Debarment (Repeat Comment) Auditor Description of Condition and Effect: Although the County did indicate that they verified that their vendors over $25,000 were not suspended or debarred, they did not retain documentation of the process. As a result of this condition, the County did not fully comply with the requirements of the Uniform Guidance. Auditor Recommendation: We recommend that the County verify that any of their vendors over $25,000 spent with federal funds were not suspended or debarred and that they retain documentation of the procedures performed. Management Assessment. Management agrees with the finding and has prepared a corrective action plan. Planned Corrective Action. We will retain documentation of all checks of vendors for suspension and debarment Responsible Party. Joe Porterfield, County Administrator Date of Planned Corrective Action. Immediately
2022-001
FAC accepted this audit on June 27, 2023 — management decision was due December 27, 2023.
2022-001 ? Suspension and Debarment Finding Type. Immaterial Noncompliance / Significant Deficiency in Internal Control over Compliance (Procurement, Suspension and Debarment). Program. Coronavirus State and Local Fiscal Recovery Funds (SLFRF); U.S. Department of Treasury; Assistance Listing Number 21.027. Criteria. A recipient of federal awards is required to determine that vendors being paid with federal funds are not suspended or debarred from doing business with the County. Such procedures are required whenever the amount disbursed to a single vendor in a given year is expected to be at least $25,000. Condition. The County did not verify that any of their vendors over $25,000 were not suspended or debarred from doing business with the County. Cause. Management has indicated that it was not aware of the requirement to check vendors participating in federal award programs for active exclusions from federal award work. Effect. As a result of this condition, the County was exposed to the risk that disbursements of federal awards would be made to vendors suspended or debarred by the federal government. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the County verify that any of their vendors over $25,000 spent with federal funds were not suspended or debarred. View of Responsible Officials. We concur with the audit assessment regarding this matter. Moving forward all vendors will be verified.
Show full finding ▾Hide full finding ▴2022-001 ? Suspension and Debarment Finding Type. Immaterial Noncompliance / Significant Deficiency in Internal Control over Compliance (Procurement, Suspension and Debarment). Program. Coronavirus State and Local Fiscal Recovery Funds (SLFRF); U.S. Department of Treasury; Assistance Listing Number 21.027. Criteria. A recipient of federal awards is required to determine that vendors being paid with federal funds are not suspended or debarred from doing business with the County. Such procedures are required whenever the amount disbursed to a single vendor in a given year is expected to be at least $25,000. Condition. The County did not verify that any of their vendors over $25,000 were not suspended or debarred from doing business with the County. Cause. Management has indicated that it was not aware of the requirement to check vendors participating in federal award programs for active exclusions from federal award work. Effect. As a result of this condition, the County was exposed to the risk that disbursements of federal awards would be made to vendors suspended or debarred by the federal government. Questioned Costs. No costs have been questioned as a result of this finding. Recommendation. We recommend that the County verify that any of their vendors over $25,000 spent with federal funds were not suspended or debarred. View of Responsible Officials. We concur with the audit assessment regarding this matter. Moving forward all vendors will be verified.
2022-001 ? Suspension and Debarment Auditor Description of Condition and Effect: The County did not verify that any of their vendors over $25,000 were not suspended or debarred from doing business with the County. As a result of this condition, the County was exposed to the risk that disbursements of federal awards would be made to vendors suspended or debarred by the federal government. Auditor Recommendation: We recommend that the County verify that any of their vendors over $25,000 spent with federal funds were not suspended or debarred. Management Assessment. We concur with the audit assessment regarding this matter. Planned Corrective Action. Moving forward all vendors will be verified. Responsible Party. County Administrator Date of Planned Corrective Action. Immediately
2022-002 ? Report Reconciliation Finding Type. Immaterial Noncompliance / Significant Deficiency in Internal Control over Compliance (Reporting). Program. Coronavirus State and Local Fiscal Recovery Funds (SLFRF); U.S. Department of Treasury; Assistance Listing Number 21.027. Criteria. As part of annual reporting requirements, grantees are expected to report current period costs that either agree or can be reconciled to the amount reported on the schedule of expenditures of federal awards (SEFA) and the grantee's accounting records. Condition. Annual reporting reviewed was neither in agreement, nor could be reconciled to, the amounts reported on the SEFA or the County's general ledger. Cause. There appears to be a lack of understanding of the proper reporting requirements related to current period cost reporting. Effect. The County is exposed to an increased risk that future noncompliance could occur and not be prevented or detected by the County's internal controls. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the County implement necessary internal controls to ensure reporting agrees or can be reconciled to the accounting records and the SEFA. View of Responsible Officials. We concur with the audit assessment regarding this matter. The State and Local Fiscal Recovery Funds program has been modified after money was allocated. The reporting instructions for claiming revenue loss provisions have been unclear.
Show full finding ▾Hide full finding ▴2022-002 ? Report Reconciliation Finding Type. Immaterial Noncompliance / Significant Deficiency in Internal Control over Compliance (Reporting). Program. Coronavirus State and Local Fiscal Recovery Funds (SLFRF); U.S. Department of Treasury; Assistance Listing Number 21.027. Criteria. As part of annual reporting requirements, grantees are expected to report current period costs that either agree or can be reconciled to the amount reported on the schedule of expenditures of federal awards (SEFA) and the grantee's accounting records. Condition. Annual reporting reviewed was neither in agreement, nor could be reconciled to, the amounts reported on the SEFA or the County's general ledger. Cause. There appears to be a lack of understanding of the proper reporting requirements related to current period cost reporting. Effect. The County is exposed to an increased risk that future noncompliance could occur and not be prevented or detected by the County's internal controls. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the County implement necessary internal controls to ensure reporting agrees or can be reconciled to the accounting records and the SEFA. View of Responsible Officials. We concur with the audit assessment regarding this matter. The State and Local Fiscal Recovery Funds program has been modified after money was allocated. The reporting instructions for claiming revenue loss provisions have been unclear.
2022-002 ? Report Reconciliation Auditor Description of Condition and Effect: Annual reporting reviewed was neither in agreement, nor could be reconciled to the amounts reported on the SEFA or the County's general ledger. The County is exposed to an increased risk that future noncompliance could occur and not be prevented or detected by the County's internal controls. Auditor Recommendation: We recommend that the County implement necessary internal controls to ensure reporting agrees or can be reconciled to the accounting records and the SEFA. Management Assessment. We concur with the audit assessment regarding this matter. The State and Local Fiscal Recovery Funds program has been modified after money was allocated. The reporting instructions for claiming revenue loss provisions have been unclear. Planned Corrective Action. The administrator will follow up with Treasury on possible amendments to the report for 2022 and going forward so that reporting will be reconciled to the general ledger and SEFA. Responsible Party. County Administrator Date of Planned Corrective Action. Immediately
FAC accepted this audit on June 14, 2017 — management decision was due December 14, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.