Cape Fear Council of Governments

EIN: 560949863

UEI: L6YMW8MBEU23

Data as of August 20, 2026

10
Audit Years
5
Total Findings
5
Repeat Findings

FY 2021-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on November 22, 2021. 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 22, 2022, which was (1552 days ago).

What is a management decision? →
2021-002
Activities Allowed or Unallowed / Cost Allowability / Matching, Level of Effort, Earmarking / Subrecipient Monitoring / Special Tests & Provisions
REPEAT
Condition

Criteria: Duties should be segregated to provide reasonable assurance that transactions are handled properly. Condition: There are inherent limitations in the effectiveness of the internal controls due to the lack of segregation of duties among the Council?s personnel. Journal entry approval, in some circumstances, may not be properly segregated from their origination. Effect: Journal entries may not be subject to review by someone not involved with their origination, and errors or irregularities may be more likely to occur without being detected. Cause/Context: Due to budgetary constraints, there is a limited number of personnel in certain functions. Identification of a repeat finding: This is a repeat of finding 2020-001 from the immediate previous audit. Recommendation: The duties should continue to be separated as much as possible and alternative controls implemented as practical. The governing board may continue to provide some of these controls.

Corrective Action Plan

The Council will continue to segregate duties as much as possible until they are able to support the additional full time accounting staff.

Prior Finding References

2020-002

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles, Matching, Level of Effort, Earmarking, Subrecipient Monitoring, Special Tests and Provisions →

FY 2020-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on January 29, 2021. 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 July 29, 2021, which was (1849 days ago).

What is a management decision? →
2020-002
Activities Allowed or Unallowed / Cost Allowability / Matching, Level of Effort, Earmarking / Subrecipient Monitoring / Special Tests & Provisions
REPEAT
Condition

CRITERIA: Duties should be segregated to provide reasonable assurance that transactions are handled properly. CONDITION: There are inherent limitations in the effectiveness of the internal controls due to the lack of segregation of duties among the Council?s personnel. Journal entry approval, in some circumstances, may not be properly segregated from their origination. EFFECT: Journal entries may not be subject to review by someone not involved with their origination, and errors or irregularities may be more likely to occur without being detected. CAUSE / CONTEXT: Due to budgetary constraints, there is a limited number of personnel in certain functions. IDENTIFICATION OF A REPEAT FINDING: This is a repeat of finding 2019-001 from the immediate previous audit. RECOMMENDATION: The duties should continue to be separated as much as possible and alternative controls implemented as practical. The governing board may continue to provide some of these controls.

Corrective Action Plan

The Council will continue to segregate duties as much as possible until they are able to support the additional full time accounting staff.

Prior Finding References

2019-002

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles, Matching, Level of Effort, Earmarking, Subrecipient Monitoring, Special Tests and Provisions →

FY 2019-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on November 19, 2019. 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, 2020, which was (2285 days ago).

What is a management decision? →
2019-002
Activities Allowed or Unallowed / Cost Allowability / Cash Management / Eligibility / Matching, Level of Effort, Earmarking / Period of Performance / Program Income / Reporting / Subrecipient Monitoring / Special Tests & Provisions
REPEAT
Condition

Criteria: Duties should be segregated to provide reasonable assurance that transactions are handled properly. Condition: There are inherent limitations in the effectiveness of the internal controls due to the lack of segregation of duties among the Council?s personnel. General ledger functions, in some circumstances, may not be properly segregated from the origination of entries. Effect: Transactions may not be subject to review by someone not involved with their origination, and errors or irregularities may be more likely to occur without being detected. Cause/Context: Due to budgetary constraints, there is a limited number of personnel in certain functions. Recommendation: The duties should continue to be separated as much as possible and alternative controls implemented as practical. The governing board may continue to provide some of these controls.

Corrective Action Plan

The Council will continue to segregate duties as much as possible until they are able to support the additional full time accounting staff.

Prior Finding References

2018-004

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles, Cash Management, Eligibility, Matching, Level of Effort, Earmarking, Period of Performance, Program Income, Reporting, Subrecipient Monitoring, Special Tests and Provisions →

FY 2018-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on January 1, 2019. 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 July 1, 2019, which was (2608 days ago).

What is a management decision? →
2018-004
Activities Allowed or Unallowed / Cost Allowability / Cash Management / Eligibility / Matching, Level of Effort, Earmarking / Period of Performance / Procurement & Suspension/Debarment / Reporting / Subrecipient Monitoring / Special Tests & Provisions
REPEAT
Condition

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2017-003

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles, Cash Management, Eligibility, Matching, Level of Effort, Earmarking, Period of Performance, Procurement and Suspension and Debarment, Reporting, Subrecipient Monitoring, Special Tests and Provisions →

FY 2017-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on January 16, 2018. 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 July 16, 2018, which was (2958 days ago).

What is a management decision? →
2017-003
Activities Allowed or Unallowed / Cost Allowability / Cash Management / Eligibility / Matching, Level of Effort, Earmarking / Period of Performance / Procurement & Suspension/Debarment / Reporting / Subrecipient Monitoring / Special Tests & Provisions
REPEAT
Condition

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2017-001

About Activities Allowed or Unallowed, Allowable Costs / Cost Principles, Cash Management, Eligibility, Matching, Level of Effort, Earmarking, Period of Performance, Procurement and Suspension and Debarment, Reporting, Subrecipient Monitoring, Special Tests and Provisions →

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.

Are you this organization?

Track your findings and corrective action plans across audit cycles.

Start tracking findings →

Do you fund this organization?

Monitor subrecipient audit findings and compliance status.

Start monitoring →

Single Audit Intelligence is an independent tool powered by Federal Audit Clearinghouse data. Not affiliated with GSA, OMB, or any federal agency.