EIN: 396005679
UEI: QCQDHER35NR3
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 28, 2022. 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 28, 2023 (1245 days ago).
What is a management decision? →There was instances of a lack review of the reports and claims for reimbursement by someone other than the preparer for grants within the social services department. Accordingly, this does not allow for proper segregation of duties for internal control purposes over reporting compliance requirements. Questioned Costs: None Context: While performing audit procedures, it was noted that management does not have internal controls in place to provide and document proper segregation of duties over grant reporting for the social services SPARC and DHS income maintenance grants. Cause: The department and the positions responsible for preparing, reviewing, and approving the report are combined for one person resulting in the missed reporting control requirements. Effect: Information could be mis-keyed or potentially altered if there is no segregation of duties or review of reporting before being sent to the granting agency. Repeat Finding: Yes Recommendation: We recommend the County review its written procedures to ensure there are adequate controls over reporting to prevent or detect error. Views of Responsible Officials: There is no disagreement with the audit finding. Refer to the management response per the corrective action plan.
Show full finding ▾Hide full finding ▴Reporting ? Social Services State/Federal Agency: US Department of Health Services State/Federal Program Title: Medicaid Cluster State ID/Assistance Listing Number: 93.778 Award Period: January 1, 2021 ? December 31, 2021 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: The grant claims filed by the County to the various granting agencies must be accurate, reconcile to the County general ledger system, and for cost-reimbursement grants, represent costs incurred. Internal controls should be designed and implemented to prevent and detect errors in the data reported on the grant claims. Segregation of duties is an internal control intended to prevent of decrease the occurrence of errors or intentional fraud. Segregation of duties ensures that no single employee has control over all phases of a transaction. Condition: There was instances of a lack review of the reports and claims for reimbursement by someone other than the preparer for grants within the social services department. Accordingly, this does not allow for proper segregation of duties for internal control purposes over reporting compliance requirements. Questioned Costs: None Context: While performing audit procedures, it was noted that management does not have internal controls in place to provide and document proper segregation of duties over grant reporting for the social services SPARC and DHS income maintenance grants. Cause: The department and the positions responsible for preparing, reviewing, and approving the report are combined for one person resulting in the missed reporting control requirements. Effect: Information could be mis-keyed or potentially altered if there is no segregation of duties or review of reporting before being sent to the granting agency. Repeat Finding: Yes Recommendation: We recommend the County review its written procedures to ensure there are adequate controls over reporting to prevent or detect error. Views of Responsible Officials: There is no disagreement with the audit finding. Refer to the management response per the corrective action plan.
Reporting ? Social Services Medicaid Cluster ? Assistance Listing No. 93.778 Recommendation: We recommend the County review its written procedures to ensure there are adequate controls over reporting to prevent or detect error. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Department of Social Services will review it?s procedures and add a process to review and approve the WREA Monthly Reports prior to submitting for reimbursement. Name of contact person responsible for corrective action: Pam Kernan Planned completion date for corrective action plan: 9/28/2022
2020-002
FAC accepted this audit on November 22, 2021 — management decision was due May 22, 2022.
While the current staff of the County maintain financial records which accurately report federal and state revenues and expenditures throughout the year, preparing the year end schedule of expenditures of federal awards and schedule of expenditures of state awards, including the related notes require additional expertise that would entail additional training and staff time to develop. The County contracts with CLA and their knowledge of current accounting principles and regulatory requirements to assist in the preparation of the federal and state financial reports for the County in an efficient manner. Cause: The additional costs associated with hiring staff experienced in preparing these schedules and notes, including additional training time outweigh the derived benefits. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County continue reviewing the federal and state financial assistance reports. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is necessary to obtain an adequate understanding of the County?s single audit report. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Compliance Requirement: Other Criteria: The review of federal and state financial assistance reports by staff with expertise in federal and state financial reporting is an internal control intended to prevent, detect and correct a potential misstatement in the schedule of expenditures of federal awards, schedule of expenditures of state awards or notes. Context: While performing audit procedures, it was noted that management does not have internal controls in place to provide reasonable assurance that financial reporting of federal and state awards are prepared in accordance with U.S. GAAP Condition: While the current staff of the County maintain financial records which accurately report federal and state revenues and expenditures throughout the year, preparing the year end schedule of expenditures of federal awards and schedule of expenditures of state awards, including the related notes require additional expertise that would entail additional training and staff time to develop. The County contracts with CLA and their knowledge of current accounting principles and regulatory requirements to assist in the preparation of the federal and state financial reports for the County in an efficient manner. Cause: The additional costs associated with hiring staff experienced in preparing these schedules and notes, including additional training time outweigh the derived benefits. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County continue reviewing the federal and state financial assistance reports. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is necessary to obtain an adequate understanding of the County?s single audit report. Views of responsible officials: There is no disagreement with the audit finding.
2020-002 Financial Reporting for Federal and State Awards ? Significant Deficiency Recommendation: We recommend the County continue reviewing the federal and state financial assistance reports. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is necessary to obtain an adequate understanding of the County?s single audit report. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management continues to rely on the audit firm to prepare the financial statements. Management does continue to review the audit reports thar are prepared by our auditing firm. With our financial program we are looking to eventually prepare the Annual Financial Report and the Financial Reporting for Federal Awards and State Financial Assistance. We would have a lot of testing and verifying to complete in order to have an accurate product. Name(s) of the contact person(s) responsible for corrective action: Theresa Domaszek Planned completion date for corrective action plan: 11/9/2021
2019-005
FAC accepted this audit on October 7, 2020 — management decision was due April 7, 2021.
While the current staff of the County maintain financial records which accurately report federal and state revenues and expenditures throughout the year, preparing the year end schedule of expenditures of federal awards and schedule of expenditures of state awards, including the related notes require additional expertise that would entail additional training and staff time to develop. The County contracts with CLA and their knowledge of current accounting principles and regulatory requirements to assist in the preparation of the federal and state financial reports for the County in an efficient manner. Cause: The additional costs associated with hiring staff experienced in preparing these schedules and notes, including additional training time outweigh the derived benefits. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County continue reviewing the federal and state financial assistance reports. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is necessary to obtain an adequate understanding of the County?s single audit report. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴CONTROL DEFICIENCY: Financial Reporting for Federal and State Awards Compliance Requirement: Other Criteria: The review of federal and state financial assistance reports by staff with expertise in federal and state financial reporting is an internal control intended to prevent, detect and correct a potential misstatement in the schedule of expenditures of federal awards, schedule of expenditures of state awards or notes. Context: While performing audit procedures, it was noted that management does not have internal controls in place to provide reasonable assurance that financial reporting of federal and state awards are prepared in accordance with U.S. GAAP Condition: While the current staff of the County maintain financial records which accurately report federal and state revenues and expenditures throughout the year, preparing the year end schedule of expenditures of federal awards and schedule of expenditures of state awards, including the related notes require additional expertise that would entail additional training and staff time to develop. The County contracts with CLA and their knowledge of current accounting principles and regulatory requirements to assist in the preparation of the federal and state financial reports for the County in an efficient manner. Cause: The additional costs associated with hiring staff experienced in preparing these schedules and notes, including additional training time outweigh the derived benefits. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County continue reviewing the federal and state financial assistance reports. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is necessary to obtain an adequate understanding of the County?s single audit report. Views of responsible officials: There is no disagreement with the audit finding.
Management continues to rely on the audit firm to prepare the financial statements. Management does continue to review the audit reports that are prepared by our auditing firm. In the 2018 year, we had started the implementation process of a new financial and payroll system. This is a multiple year project, which included the development of a new account number structure. The account numbers have been developed to capture the separation of the amounts that are needed to eventually prepare the Annual Financial Report and the Financial Reporting for Federal Awards and State Financial Assistance. There will be a lot of testing of current data and creating reports to capture the information in the proper format for audit purposes. This report will be more difficult to capture the amounts totally from the system so the creation of the report will take longer to develop. At the time when we have the reports verified that it is capturing the amounts correctly, then the audit firm will be used to review the numbers that are presented on the reports.
2018-004
FAC accepted this audit on September 28, 2019 — management decision was due March 28, 2020.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2017-002
FAC accepted this audit on September 27, 2018 — management decision was due March 27, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2016-002
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
FAC accepted this audit on September 20, 2017 — management decision was due March 20, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2014-003
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.
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.