EIN: 566000301
UEI: F4L4FXEB3BK3
Audited by: Mauldin & Jenkins, LLC
Oversight agency: 21 [Department of the Treasury]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 9, 2026. 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 9, 2026 (26 days ago).
What is a management decision? →FAC accepted this audit on April 7, 2025 — management decision was due October 7, 2025.
We noted the County did not originally follow the procurement standards for their procurement of radio read water meters and installations. The County solicited price quotes for this contract. However, based on the amount of the contract, the County should have solicited a formal bid. Context/Cause: The County did not properly solicit for a formal bid for the radio read water meters and installation contract. The County was notified that the price quotes obtained would not be in compliance with the procurement standards and therefore solicited for a formal bid the contract. Effects: The County was not in compliance with the Federal and State procurement requirements. Recommendation: We recommend that the County implement a process to formally document all procurement actions and ensure the properly procurement based on the monetary amount of the contract. Auditee’s Response: We concur with the finding.
Show full finding ▾Hide full finding ▴2024-003 Significant Deficiency over Procurement Information on the Federal Program: Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing Number 21.027, U.S. Department of the Treasury. Criteria: All entities under the program, must follow the procurement standards in 2 CFR sections 200.318 through 200.327, including ensuring that the procurement method used for the contracts are appropriate based on the dollar amount and conditions specified in 2 CFR section 200.320. Condition: We noted the County did not originally follow the procurement standards for their procurement of radio read water meters and installations. The County solicited price quotes for this contract. However, based on the amount of the contract, the County should have solicited a formal bid. Context/Cause: The County did not properly solicit for a formal bid for the radio read water meters and installation contract. The County was notified that the price quotes obtained would not be in compliance with the procurement standards and therefore solicited for a formal bid the contract. Effects: The County was not in compliance with the Federal and State procurement requirements. Recommendation: We recommend that the County implement a process to formally document all procurement actions and ensure the properly procurement based on the monetary amount of the contract. Auditee’s Response: We concur with the finding.
Significant Deficiency over Procurement Contact Person Responsible for the Corrective Action Plan: William Roberson, Financial Services Director Corrective Action Plan: The County identified a problem during the fiscal year, corrected the issue during the fiscal year, and shared the information with the audit team. Procurement for the new radio read water meters began with informal solicitation of pricing during the prior administration which ended in February 2023. The lack of formal procurement was identified as an issue by the interim county manager and recommended that the County reject the three informal bids. Subsequently, the County initiated a formal procurement process and is documented in meeting minutes, and a copy of County Administration’s memorandum to the Board of Commissioners was shared with the audit staff early in the audit process. The project was approved and contract awarded on July 5, 2024. Anticipated Completion Date: Completed
FAC accepted this audit on May 8, 2024 — management decision was due November 8, 2024.
FAC accepted this audit on December 11, 2022 — management decision was due June 11, 2023.
FAC accepted this audit on February 14, 2022 — management decision was due August 14, 2022.
FAC accepted this audit on March 7, 2021 — management decision was due September 7, 2021.
FAC accepted this audit on March 29, 2020 — management decision was due September 29, 2020.
FAC accepted this audit on July 22, 2019 — management decision was due January 22, 2020.
FAC accepted this audit on March 28, 2018 — management decision was due September 28, 2018.
FAC accepted this audit on January 12, 2017 — management decision was due July 12, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-003
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴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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