EIN: 546001340
UEI: ES1MHJ815XS1
Audit also covers EIN: 546001342 · unlinked EINs have no separate FAC filing
Audited by: PBMares, LLP
Oversight agency: 21 [Department of the Treasury]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 17, 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 June 17, 2026 (79 days ago).
What is a management decision? →FAC accepted this audit on December 4, 2024 — management decision was due June 4, 2025.
FAC accepted this audit on December 19, 2023 — management decision was due June 19, 2024.
FAC accepted this audit on February 27, 2023 — management decision was due August 27, 2023.
FAC accepted this audit on May 14, 2022 — management decision was due November 14, 2022.
FAC accepted this audit on December 3, 2020 — management decision was due June 3, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
Of the two (2) quarterly performance reports selected for testing, one (1) of the performance reports was submitted after the thirty (30) day deadline. Cause: The County submitted the quarter three (3) report after the thirty (30) day deadline. During the time frame covered under the quarter three (3) report, there were several extenuating circumstances that led to missing the filing deadline. Effect: Failure to submit reports within a timely manner could jeopardize the ability to receive awarded grant funds. Questioned Cost: Non-financial. Recommendation: The County should implement a review process to ensure timely submission of quarterly performance reports. Views of Responsible Officials and Planned Corrective Actions: The County is committed to maintaining compliance with all its Federal awards. Although extenuating circumstances led to the delayed filing, the County is developing processes to ensure redundancy and additional oversight on the report filing process.
Show full finding ▾Hide full finding ▴Criteria: Per 2 CFR Section 215.51 Performance Reporting, recipients are required to submit performance reports quarterly within thirty (30) days of the end of each quarter to the Department of Homeland Security. Condition: Of the two (2) quarterly performance reports selected for testing, one (1) of the performance reports was submitted after the thirty (30) day deadline. Cause: The County submitted the quarter three (3) report after the thirty (30) day deadline. During the time frame covered under the quarter three (3) report, there were several extenuating circumstances that led to missing the filing deadline. Effect: Failure to submit reports within a timely manner could jeopardize the ability to receive awarded grant funds. Questioned Cost: Non-financial. Recommendation: The County should implement a review process to ensure timely submission of quarterly performance reports. Views of Responsible Officials and Planned Corrective Actions: The County is committed to maintaining compliance with all its Federal awards. Although extenuating circumstances led to the delayed filing, the County is developing processes to ensure redundancy and additional oversight on the report filing process.
Findings and Questioned Costs Relating to Federal Awards: 2019-001 ? Non-material Non-compliance - Staffing for Adequate Fire and Emergency Response (SAFER) Responsible Person: Jacob Sumner, Director of Finance and Management Services Estimated Completion: January 30, 2020 Corrected Action: The County is committed to maintaining compliance with all of its Federal awards. Although extenuating circumstances led to the delayed filing, the County is developing processes to ensure timeliness and additionaloversight on the report filing process.
FAC accepted this audit on December 6, 2018 — management decision was due June 6, 2019.
FAC accepted this audit on December 13, 2017 — management decision was due June 13, 2018.
FAC accepted this audit on November 27, 2016 — management decision was due May 27, 2017.
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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