EIN: 521011271
UEI: JZJ5ZCR4PNL4
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 28, 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 28, 2025 (363 days ago).
What is a management decision? →Reference Number: 2024-001 Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Compliance Requirement: Activities Allowed or Unallowed Award Period: Fiscal Year 2024 Award Number: Unknown Type of Finding: Material Weakness in Internal Control Over Compliance Criteria or Specific Requirement: Internal Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish, document, and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should align with the guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control- Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition/Context: During their disbursement review and approval process, the County did not verify reimbursement requests excluded unallowable costs. Questioned Costs: $0 Cause: The County’s procedures and controls were not sufficient to prevent payment for unallowable costs. Effect: Federal funds may have been used for purposes that are not in accordance with the terms of the grant agreement. Repeat Finding: No Recommendation: We recommend all reimbursements and payments be reviewed in detail to ensure no payments are funding unallowable costs. Views of Responsible Officials: Management agrees with the finding. See attached corrective action plan.
Show full finding ▾Hide full finding ▴Reference Number: 2024-001 Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Compliance Requirement: Activities Allowed or Unallowed Award Period: Fiscal Year 2024 Award Number: Unknown Type of Finding: Material Weakness in Internal Control Over Compliance Criteria or Specific Requirement: Internal Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish, document, and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should align with the guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control- Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition/Context: During their disbursement review and approval process, the County did not verify reimbursement requests excluded unallowable costs. Questioned Costs: $0 Cause: The County’s procedures and controls were not sufficient to prevent payment for unallowable costs. Effect: Federal funds may have been used for purposes that are not in accordance with the terms of the grant agreement. Repeat Finding: No Recommendation: We recommend all reimbursements and payments be reviewed in detail to ensure no payments are funding unallowable costs. Views of Responsible Officials: Management agrees with the finding. See attached corrective action plan.
Recommendation: We recommend all reimbursements and payments be reviewed in detail to ensure no payments are funding unallowable costs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Going forward, the county will implement a more thorough review process for expenditures that were initially paid by a separate entity and subsequently reimbursed by us, ensuring all such transactions are properly documented and compliant with grant guidelines. Name of contact person responsible for corrective action: Jeffrey Rank, Director, Office of Budget & Finance Planned completion date for corrective action plan: February 28, 2025
Reference Number: 2024-002 Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Compliance Requirement: Procurement & Suspension & Debarment Award Period: Fiscal Year 2024 Award Number: Unknown Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance Criteria or Specific Requirement: Internal Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish, document, and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should align with the guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control- Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Compliance: Non-Federal entities other than states, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.327. Condition/Context: When awarding contracts the County did not follow procurement policies in place at the County or outlined in the Uniform Guidance. Questioned Costs: Undetermined Cause: The County’s procedures and controls were not sufficient during the procurement process for awarding contracts. Effect: Two contracts exceeding the simplified acquisition threshold were not bid out to provide full and open competition. Repeat Finding: No Recommendation: We recommend the County follow procurement policies in place at the County or outlined in the Uniform Guidance. Views of Responsible Officials: Management agrees with the finding. See attached corrective action plan.
Show full finding ▾Hide full finding ▴Reference Number: 2024-002 Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Compliance Requirement: Procurement & Suspension & Debarment Award Period: Fiscal Year 2024 Award Number: Unknown Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance Criteria or Specific Requirement: Internal Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish, document, and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should align with the guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control- Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Compliance: Non-Federal entities other than states, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.327. Condition/Context: When awarding contracts the County did not follow procurement policies in place at the County or outlined in the Uniform Guidance. Questioned Costs: Undetermined Cause: The County’s procedures and controls were not sufficient during the procurement process for awarding contracts. Effect: Two contracts exceeding the simplified acquisition threshold were not bid out to provide full and open competition. Repeat Finding: No Recommendation: We recommend the County follow procurement policies in place at the County or outlined in the Uniform Guidance. Views of Responsible Officials: Management agrees with the finding. See attached corrective action plan.
Recommendation: We recommend the County follow procurement policies in place at the County or outlined in the Uniform Guidance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Corrective Action Plan: Going forward, the county is committed to enhancing the efficiency and transparency of its procurement process for awarding contracts. We will ensure that all departments strictly adhere to the established procurement policy, fostering an environment of full and open competition. Additionally, we will implement annual training sessions for all departments to reinforce their understanding of the procurement policy and ensure ongoing compliance. Name of contact person responsible for corrective action: Jeffrey Rank, Director, Office of Budget & Finance Planned completion date for corrective action plan: February 28, 2025
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