EIN: 436000334
UEI: GUFBHGDB8E95
Audited by: McBride, Lock & Associates, LLC
Oversight agency: 10 [Department of Agriculture]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 19, 2025. 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 May 19, 2026 (102 days ago).
What is a management decision? →FAC accepted this audit on July 24, 2023 — management decision was due January 24, 2024.
During our audit, we noted that the Schedule of Expenditures of Federal Awards contained errors. The County's current internal controls over Schedule of Expenditures of Federal Awards reporting are not sufficient enough to ensure correct reporting. Errors include missing programs and assistance listing numbers, missing pass-through entity numbers, inaccurate reporting of expenditures per program, missing clusters of programs, and missing awards passed through to subrecipients. Context: This finding is a repeat finding and was reported in the most previous audit period ended December 31, 2020. Cause: Management did not follow reporting requirements related to the Schedule of Expenditures of Federal Awards. Effect: Federal expenditures and other related informational data reported in the SEFA were incorrect. Recommendation: We recommend management develop internal controls over reporting and consult with outside accountants, if possible, to ensure an accurate SEFA is prepared. Management's Response: The County will ensure that the Schedule of Expenditures of Federal Awards is correct. The County Clerk expects to complete this by the next audit period.
Show full finding ▾Hide full finding ▴Federal Grantor: All Programs Pass-Through Grantor: All Programs Federal CFDA Number: All Programs Program Title: All Programs Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires auditees to prepare an accurate Schedule of Expenditures of Federal Awards containing awards expended, assistance listing title and number, award number, name of the Federal agency, name of pass-through entity, and awards paid to subrecipients. Condition: During our audit, we noted that the Schedule of Expenditures of Federal Awards contained errors. The County's current internal controls over Schedule of Expenditures of Federal Awards reporting are not sufficient enough to ensure correct reporting. Errors include missing programs and assistance listing numbers, missing pass-through entity numbers, inaccurate reporting of expenditures per program, missing clusters of programs, and missing awards passed through to subrecipients. Context: This finding is a repeat finding and was reported in the most previous audit period ended December 31, 2020. Cause: Management did not follow reporting requirements related to the Schedule of Expenditures of Federal Awards. Effect: Federal expenditures and other related informational data reported in the SEFA were incorrect. Recommendation: We recommend management develop internal controls over reporting and consult with outside accountants, if possible, to ensure an accurate SEFA is prepared. Management's Response: The County will ensure that the Schedule of Expenditures of Federal Awards is correct. The County Clerk expects to complete this by the next audit period.
Planned Corrective Action: The County will ensure that the Schedule of Expenditures of Federal Awards is correct. The County Clerk expects to complete this by the next audit period. Name of Contact Person: County Clerk, Brittany Howard. Expected completion date is December 31, 2023.
2020-002
During the audit, it was noted that the County did not prepare or submit the applicable reporting as required in Part 2, Section B of the Compliance and Reporting Guidance. States, U.S. territories, metropolitan cities, counties, and Tribal governments were required to submit a one-time interim report with expenditures by Expenditure Category covering the period from March 3, 2021 to July 31, 2021, by August 31, 2021 or sixty (60) days after first receiving funding if the recipient?s date of award was between July 15, 2021 and October 15, 2021. The recipient was required to enter obligations and expenditures and, for each, select the specific expenditure category from the available options. Cause: Oversight. Effect: The County was noncompliant with Special Reporting compliance requirements for the interim report which was due by August 31, 2021 or sixty (60) days after receipt of funding, whichever due date was applicable. Recommendation: We recommend management develop and strengthen internal controls over preparation, review, and submission of COVID-19 Coronavirus State and Local Fiscal Recovery Funds reporting to ensure that reporting is prepared and submitted in a timely fashion. Management's Response: In the future, all reporting will be done in a timely manner.
Show full finding ▾Hide full finding ▴Federal Grantor: U.S. Department of Treasury Assistance Listing Number: 21.027 Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Award Year: 2021 Compliance Requirement: Reporting Criteria: Title 2 U.S. Code of Federal Regulations Part 200 requires recipients of Federal awards to comply with laws, regulations, and provisions of contract or grant agreements related to each of its Federal programs. All recipients of federal funds must complete financial, performance, and compliance reporting as required and outlined in Part 2 of the Compliance and Reporting Guidance. In addition, where appropriate, all organizations are required to establish controls to ensure completion and timely submission of all mandatory performance and/or compliance reporting. Condition: During the audit, it was noted that the County did not prepare or submit the applicable reporting as required in Part 2, Section B of the Compliance and Reporting Guidance. States, U.S. territories, metropolitan cities, counties, and Tribal governments were required to submit a one-time interim report with expenditures by Expenditure Category covering the period from March 3, 2021 to July 31, 2021, by August 31, 2021 or sixty (60) days after first receiving funding if the recipient?s date of award was between July 15, 2021 and October 15, 2021. The recipient was required to enter obligations and expenditures and, for each, select the specific expenditure category from the available options. Cause: Oversight. Effect: The County was noncompliant with Special Reporting compliance requirements for the interim report which was due by August 31, 2021 or sixty (60) days after receipt of funding, whichever due date was applicable. Recommendation: We recommend management develop and strengthen internal controls over preparation, review, and submission of COVID-19 Coronavirus State and Local Fiscal Recovery Funds reporting to ensure that reporting is prepared and submitted in a timely fashion. Management's Response: In the future, all reporting will be done in a timely manner.
Planned Corrective Action: In the future, all reporting will be done in a timely manner. Name of Contact Person: County Clerk, Brittany Howard. Expected completion date is December 31, 2023.
FAC accepted this audit on September 19, 2021 — management decision was due March 19, 2022.
The Schedule of Expenditures of Federal Awards (SEFA) contained errors. The County's current internal controls over SEFA reporting are not sufficient enough to ensure correct SEFA reporting. Cause: Management did not follow reporting requirements related to the Schedule of Expenditures of Federal Awards. Effect: Federal expenditures reported in the SEFA were incorrect. Context: This finding is a repeat finding and was reported in the previous audit as findings 2017-004 and 2017-005. Recommendation: We recommend management develop internal controls over reporting and consult with outside accountants, if possible, to ensure an accurate SEFA is prepared. Management's Response: The County will ensure that the Schedule of Expenditures of Federal Awards is correct. The County Clerk expects to complete this by the next audit period.
Show full finding ▾Hide full finding ▴Federal Grantor: All Programs Pass-Through Grantor: All Programs Federal CFDA Number: All Programs Program Title: All Programs Criteria: Title 2 U.S. Code of Federal Regulations Part 200 requires auditees to prepare an accurate Schedule of Expenditures of Federal Awards (SEFA) containing awards expended, CFDA title and number, award number, name of the Federal agency, and name of pass-through entity. Condition: The Schedule of Expenditures of Federal Awards (SEFA) contained errors. The County's current internal controls over SEFA reporting are not sufficient enough to ensure correct SEFA reporting. Cause: Management did not follow reporting requirements related to the Schedule of Expenditures of Federal Awards. Effect: Federal expenditures reported in the SEFA were incorrect. Context: This finding is a repeat finding and was reported in the previous audit as findings 2017-004 and 2017-005. Recommendation: We recommend management develop internal controls over reporting and consult with outside accountants, if possible, to ensure an accurate SEFA is prepared. Management's Response: The County will ensure that the Schedule of Expenditures of Federal Awards is correct. The County Clerk expects to complete this by the next audit period.
The County will ensure that the Schedule of Expenditures of Federal Awards is correct. The County Clerk expects to complete this by the next audit period.
FAC accepted this audit on August 21, 2018 — management decision was due February 21, 2019.
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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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