EIN: 436003122
UEI: F4FZVKGQMS38
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 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 March 30, 2026, which was (144 days ago).
What is a management decision? →During the testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the reports weren’t filed within the month following when the subawards were made. The County has one subrecipient requiring FFATA reporting.
Action taken in response to finding: The County will identify all federal awards that FFATA reporting is required. Once all the requirements are identified, the County will then determine if there are eligible subrecipients or contracts that need to be reported on the FFATA website.
2023-001
Subrecipient monitoring was direct and material to the Coronavirus State and Local Fiscal Recovery Funds program. The County passed funding to sixteen subrecipients and five subrecipients were selected for testing. Based upon the subrecipients selected for testing, subrecipient agreements were executed but did not include all required information under CFR § 200.332. In addition, the County does not have a formal process to monitor expenditures incurred by subrecipients. Reimbursement requests are submitted by subrecipients but supporting documentation was not consistently provided by subrecipient to enable the County to effectively monitor subrecipient expenditures.
Action taken in response to finding: The County will review the subrecipient monitoring requirements and work with the County Auditor to develop a formal policy that includes internal controls, monitoring procedures, and documentation requirements.
Procurement was direct and material to the Coronavirus State and Local Fiscal Recovery Funds. Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late.
Action taken in response to finding: The County will continue to ensure that suspension and debarment assessments are performed.
2023-002
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 22, 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 April 22, 2025, which was (486 days ago).
What is a management decision? →2023-001 FFATA reporting. Federal Agency U.S. Department of Housing and Urban Development Federal Program Name Community Development Block Grants Assistance Listing Number 14.218 Federal Award Identification Number and Year: B-17-UC-29-0003, 2017; B-19-UC-29-0003, 2019; B-20-UC-29-0003, 2020; B-22- UW-29-0003, 2020; B-21-UC-29-0003, 2021; B-22-UC-29-0003, 2022; B-23-UC- 29-0003, 2023 Award Period January 1, 2017 – September 1, 2030 Pass-through Entity N/A Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Under the requirements of the Federal Funding Accountability and Transparency Office (Pub. L. No. 109-282) as amended by Section 6202 of Public Law 110-252, recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. must establish and maintain effective internal controls over federal awards that provides reasonable assurance that they are managing federal awards in compliance with federal statutes, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition and Context During testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the report was filed within the month following when the subaward was made. The County has one subrecipient requiring FFATA reporting. Cause The County was previously unaware during the required filling period of the deadline related to FFATA requirements. Effect Submitting FFATA reports timely is mandatory so that FSRS has accurate information. Failure to submit reports could result in losing grants due to noncompliance. Recommendation We recommend the County implement a process that includes tracking timely submission of the FFATA reports and training employees on the FFATA reporting requirements. Repeat Finding Yes, prior year finding number 2022-001 Views of Responsible Officials There is no disagreement with the audit finding.
FFATA Reporting U.S. Department of Housing and Urban Development Recommendation: We recommend the County implement a process that includes tracking timely submission of the Federal Funding Accountability and Transparency Act (FFATA) reports and training employees on the FFATA reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will identify all federal awards that FFATA reporting is required. Once all of the requirements are identified, the County will then determine if there are eligible subrecipients or contracts that need to be reported on the FFATA website. Name(s) of the contact person(s) responsible for corrective action: Tracy Bayne Planned completion date for corrective action plan: December 31, 2024
2022-001
2023-002 Suspension and Debarment Federal Agency U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Federal Program Name Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Assistance Listing Number 20.205 21.027 93.323 Federal Award Identification Number and Year: Various Award Period Various Pass-through Entity Various Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition Prior to 2023, the County did not have a process implemented to perform suspension and debarment assessments for new contracts funded by federal awards. In 2023 the County implement a process to perform a suspension and debarment assessment for all contracts funded by federal monies. Going forward the County will perform suspension and debarment assessments for all new contracts. Context Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). Suspension and debarment assessments were performed but after the contract was awarded. As a result, the suspension and debarment assessments were performed late. Cause Prior to 2023, the County did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect Federal funding could be spent on organizations that are suspended or disbarred. Recommendation None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding Yes Views of Responsible Officials There is no disagreement with the audit finding.
Suspension and Debarment U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Recommendation: None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will continue to ensure that suspension and debarment assessment are performed. Name(s) of the contact person(s) responsible for corrective action: Tracy Bayne Planned completion date for corrective action plan: Appropriate corrected actions were implement on December 31, 2023.
2022-002
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 28, 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 28, 2024, which was (876 days ago).
What is a management decision? →FFATA reporting. U.S. Department of Housing and Urban Development Community Development Block Grants 14.218 B-22-UC-29-0003, 2022 January 1, 2022 ? September 1, 2029 N/A None Material Weakness Deficiency in Internal Control over Compliance, Other Matters Under the requirements of the Federal Funding Accountability and Transparency Office (Pub. L. No. 109-282) as amended by Section 6202 of Public Law 110-252, recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. must establish and maintain effective internal controls over federal awards that provides reasonable assurance that they are managing federal awards in compliance with federal statutes, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. During testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the report was not filed for the 2022 award year. The County has one subrecipient requiring FFATA reporting. The County was unaware of the FFATA reporting requirement. Submitting FFATA reports is mandatory so that FSRS has accurate information. Failure to submit reports could result in losing grants due to noncompliance. We recommend the County implement a process that includes tracking timely submission of the FFATA reports and training employees on the FFATA reporting requirements. Yes, prior year finding number 2021-002 There is no disagreement with the audit finding.
St. Charles County respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 ? December 31, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS 2022-001 FFATA Reporting U.S. Department of Housing and Urban Development Recommendation: We recommend the County implement a process that includes tracking timely submission of the Federal Funding Accountability and Transparency Act (FFATA) reports and training employees on the FFATA reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will identify all federal awards that FFATA reporting is required. Once all of the requirements are identified, the County will then determine if there are eligible subrecipients or contracts that need to be reported on the FFATA website. Name(s) of the contact person(s) responsible for corrective action: Tracy Bayne Planned completion date for corrective action plan: December 31, 2023
Suspension and Debarment U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Highway Planning and Construction Cluster COVID-19 Coronavirus State and Local Fiscal Recovery Effort Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) 20.205 21.027 93.323 Various Various Various None Material Weakness in Internal Control over Compliance, Other Matters Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. The County did not have a process or internal controls designed to ensure compliance with the Suspension & Debarment requirements. Procurement was direct and material to the Highway Planning and Construction Cluster, Coronavirus State and Local Fiscal Recovery Effort, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC). As a result, a total of 49 contracts were subject to the suspension and debarment requirements. The County did not perform the suspension and debarment procedures for any of the contracts subject to the suspension and debarment requirements. The County has not designed and implemented internal controls to ensure compliance with suspension and debarment requirements outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Federal funding could be spent on organizations that are suspended or disbarred. We recommend the County implement internal control to ensure that suspension and debarment assessment are performed during the procurement and contracting phase. In addition, sufficient documentation should be retained to evidence suspension and debarment is performed. No There is no disagreement with the audit finding.
St. Charles County respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 ? December 31, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. 2022-002 Suspension and Debarment U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Recommendation: We recommend the County implement internal controls to ensure that suspension and debarment assessment are performed during the procurement and contracting phase. In addition, sufficient documentation should be retained to evidence suspension and debarment is performed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will review the procurement and contracting process and implement suspension and debarment assessment procedures where necessary. Name(s) of the contact person(s) responsible for corrective action: Tracy Bayne Planned completion date for corrective action plan: December 31, 2023
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 29, 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 29, 2023, which was (1241 days ago).
What is a management decision? →2021-002 FFATA reporting. Federal Agency U.S. Department of Housing and Urban Development Federal Program Name Section 8 Housing Choice Vouchers Assistance Listing Number 14.871 Federal Award Identification Number and Year: MO227, 2021 Pass-through Entity N/A Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, other matters Criteria or Specific Requirement Under the requirements of the Federal Funding Accountability and Transparency Office (Pub. L. No. 109-282) as amended by Section 6202 of Public Law 110-252, recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. must establish and maintain effective internal controls over federal awards that provides reasonable assurance that they are managing federal awards in compliance with federal statutes, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition and Context During testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the report was not filed for the 2021 award year. The County has one subrecipient requiring FFATA reporting. Cause The County was unaware of the FFATA reporting requirement. Effect Submitting FFATA reports is mandatory so that FSRS has accurate information. Failure to submit reports could result in losing grants due to noncompliance. Recommendation We recommend the agency implement a process that includes tracking timely submission of the FFATA reports and training employees on the FFATA reporting requirements. Repeat Finding No Views of Responsible Officials There is no disagreement with the audit findings
St. Charles County respectfully submits the following corrective action plan for the year ended December 31, 2021. Audit period: January 1, 2021 ? December 31, 2021 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2021-001 Material Weakness in Internal Controls Over Financial Reporting Recommendation: CLA recommends the County, identify when federal programs are available and track federal expenditures to ensure revenue is recognized in the same period eligible expenditures are incurred. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The CARES Fund was unique to the County because funds were received before eligible expenditures were incurred. For the Counties other federal awards, fuds are received on a reimbursement basis or after the expenditures have been incurred. Going forward, when funding is received in advance, the County will recognize funds received as unearned revenue and record revenue when eligible expenditures are incurred. Eligible expenditures will also be separately tracked in a separate trial balance account. Name(s) of the contact person(s) responsible for corrective action: Tracy Bayne Planned completion date for corrective action plan: September 30, 2022 FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Justice 2021-002 FFATA Reporting U.S. Department of Housing and Urban Development Recommendation: We recommend the agency implement a process that includes tracking timely submission of the Federal Funding Accountability and Transparency Act (FFATA) reports and training employees on the FFATA reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will identify all federal awards that FFATA reporting is required. Once all of the requirements are identified, the County will then determine if there are eligible subrecipients or contracts that need to be reported on the FFATA website. Name(s) of the contact person(s) responsible for corrective action: Tracy Bayne Planned completion date for corrective action plan: September 30, 2022
2021-002 FFATA reporting Federal Agency U.S. Department of Housing and Urban Development Federal Program Name Section 8 Housing Choice Vouchers Assistance Linsting Number 14.871 Fereal Award Identification Number and Year: MO227, 2021 Pass-through Entity N/A Questioned Costs None Types of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Under the requirements of the Federal Funding Accountability and Transparency Office (Pub. L. No. 109-282) as amended by Section 6202 of Public Law 110-252, recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. must establish and maintain effective internal controls over federal awards that provides reasonable assurance that they are managing federal awards in compliance with federal statutes, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition and Context During testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the report was not filed for the 2021 award year. The County has one subrecipient requiring FFATA reporting. Cause The county was unaware of the FFATA reporting requirement. Effect Submitting FFATA reports is mandatory so that FSRS has accurate information. Failure to submit reports could result in losing grants due to noncompliance. Recommendation We recommend the agency implement a process that includes tracking timely submission of the FFATA reports and training employees on the FFATA reporting requirements Repeat Finding No Views Responsible Officials There is no disagreement with the audit finding
FFATA Reporting - Housing Choice Voucher U.S. Department of Housing and urban Development Recommendation: We recommend the agency implement a process that includes tracking timely submission of the Federal Funding Accountability and Transparency ACT (FFATA) reports and training employees on the FFATA reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will identify all federal awards that FFATA reporting is required. Once all of the requirements are identified, the County will then determine if there are eligible subrecipients or contracts that need to be reported on the FFATA website. Name(s) of the contact person(s) responsible for corrective action: Tracy Bayne Planned completion date for corrective action plan: September 30, 2022
2021-003 FFATA Reporting Federal Agency U.S. Department of Housing and Urban Development Federal program Name Community Development Block Grants Assistance Listing Number 14.218 Federal Award Identification Number and Year: B-21-UC-29-0003, 2021 Pass-through Entity N/A Questioned Costs None Type of Finding Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement Under the requirements of the Federal Funding Accountability and Transparency Office (Pub. L. No. 109-282) as amended by Section 6202 of Public Law 110-252, recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. must establish and maintain effective internal controls over federal awards that provides reasonable assurance that they are managing federal awards in compliance with federal statutes, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition and Context During testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the report was not filed for the 2021 award year. The County has five subrecipients requiring FFATA reporting. Cause The County was unaware of the FFATA reporting requirement. Effect Submitting FFATA reports is mandatory so that FSRS has accurateinformation. Failure to submit reports could result in losing grants due to noncompliance. Reccomendation We reccomend the agency implement a process that includes tracking timely submission of the FFATA reports and training employees on the FFATA reporting requirements. Repeat Finding No Views of Responsible Officials There is no disagreement with the audit finding.
FFATA Reporting – Community Development Block Grants U.S. Department of Housing and Urban Development Recommendation: We recommend the agency implement a process that includes tracking timely submission of the Federal Funding Accountability and Transparency Act (FFATA) reports and training employees on the FFATA reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will identify all federal awards that FFATA reporting is required. Once all of the requirements are identified, the County will then determine if there are eligible subrecipients or contracts that need to be reported on the FFATA website. Name(s) of the contact person(s) responsible for corrective action: Tracy Bayne Planned completion date for corrective action plan: September 30, 2024
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 19, 2017. 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 19, 2017, which was (3167 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
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