EIN: 454381946
UEI: CC8AYCFFHAC6
Audited by: Warren Averett, LLC
Oversight agency: 21 [Department of the Treasury]
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Data as of September 14, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 21, 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 August 21, 2025 (390 days ago).
What is a management decision? →FAC accepted this audit on February 19, 2023 — management decision was due August 19, 2023.
During compliance testing, we selected a sample of 25 employees whose payroll and related benefits were reimbursed with Coronavirus Relief Fund. Of those 25 tested, four employees? time sheets did not agree to the number of hours paid for that pay period. Cause: The Organization did not properly document and/or update timesheets to reflect the number of hours to be paid. Effect: The Organization did not comply with allowable costs requirements. Questioned Costs: None reported Recommendation: We recommend the Organization strengthen its policies and procedures surrounding timesheets to ensure all payroll costs are properly supported. View of Responsible Officials: See Management?s Corrective Action Plan included at the end of the report.
Show full finding ▾Hide full finding ▴Finding 2021-001 ? Allowable Costs (Significant Deficiency and Noncompliance) Information on the Federal Program: U.S. Department of Treasury CFDA No. 21.019 ? COVID-19 Coronavirus Relief Fund Criteria: 2 CFR 200.403 establishes factors affecting allowability of costs. One of those factors is to be adequately documented. In addition, the Organization must establish and maintain effective internal controls over the federal award management. Condition: During compliance testing, we selected a sample of 25 employees whose payroll and related benefits were reimbursed with Coronavirus Relief Fund. Of those 25 tested, four employees? time sheets did not agree to the number of hours paid for that pay period. Cause: The Organization did not properly document and/or update timesheets to reflect the number of hours to be paid. Effect: The Organization did not comply with allowable costs requirements. Questioned Costs: None reported Recommendation: We recommend the Organization strengthen its policies and procedures surrounding timesheets to ensure all payroll costs are properly supported. View of Responsible Officials: See Management?s Corrective Action Plan included at the end of the report.
Finding 202-001 Allowable Costs Management agrees with the noted exceptions. There were 4 employees whose time sheets did not agree with the number of hours paid due for the following reason. Those employees were held over on shifts after the time sheets had been taken up due to the fact that it was at the end of the pay period. The Supervisor approved the hours later and informed the COO that they needed those additional hours paid but did not change the time sheet. Since that time, Jefferson County 9-1-1 has moved to an electronic time clock and that report is reconciled to the payroll data report before it is uploaded into the payroll system. This new system eliminates the risks for error. This was corrected on January OJ, 2022.
The Organization failed to submit its program specific audit within the required time frame. Cause: The Organization did not submit the report by the date required by the Uniform Guidance. Effect: The Organization did not comply with timely reporting requirements. Questioned costs: None reported Recommendation: We recommend the Organization strengthen its policies and procedures surrounding the reporting function to ensure timely submission of required reports. View of Responsible Officials: See Management?s Corrective Action Plan included at the end of the report.
Show full finding ▾Hide full finding ▴Finding 2021-002 ? Reporting (Significant Deficiency and Noncompliance) Information on the federal program: U.S. Department of Treasury CFDA No. 21.019 ? COVID- 19 Coronavirus Relief Fund Criteria: 2 CFR 200.512(a) requires the audit reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. Condition: The Organization failed to submit its program specific audit within the required time frame. Cause: The Organization did not submit the report by the date required by the Uniform Guidance. Effect: The Organization did not comply with timely reporting requirements. Questioned costs: None reported Recommendation: We recommend the Organization strengthen its policies and procedures surrounding the reporting function to ensure timely submission of required reports. View of Responsible Officials: See Management?s Corrective Action Plan included at the end of the report.
Finding 202-002 Reporting Management agrees with the noted exceptions. This was the first grant to exceed the $ 7 5 0, 000 margin and we were not aware that we needed to submit a program specific audit in such a case. We were made aware when our regular State Audit was completed in 2022. Once we were made aware of this, we contacted Warren Averett the following day to start the process. This was completed on October 04, 2022.
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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