ALLENDALE COUNTY

EIN: 576000301

UEI: LW9TR7AB38Q4

Data as of August 27, 2026

ALLENDALE COUNTY3 audit years2 findings
3
Audit Years
2
Total Findings
0
Repeat Findings

FY 2024-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on December 15, 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 15, 2026 (73 days ago).

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2024-028
Cost Allowability

Criteria A sound procurement policy must be in place and be adhered to. Condition/Effect During our audit we found where purchase orders were not available on the equipment purchases. We also found were evidence of the bid process was not available for review on these purchases. The effect could be that unauthorized purchases could occur and in addition the most economic price may not have been paid. Recommendation We recommend that a procurement policy be in place and adhered to and also that the documentation be available for observation.

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Full finding narrative

Criteria A sound procurement policy must be in place and be adhered to. Condition/Effect During our audit we found where purchase orders were not available on the equipment purchases. We also found were evidence of the bid process was not available for review on these purchases. The effect could be that unauthorized purchases could occur and in addition the most economic price may not have been paid. Recommendation We recommend that a procurement policy be in place and adhered to and also that the documentation be available for observation.

Corrective Action Plan

Management agrees with the above recommendations and will implement the necessary changes as soon as practicable.

About Allowable Costs / Cost Principles →

FY 2023-06-30

FAC accepted this audit on November 19, 2024 — management decision was due May 19, 2025.

2023-027
Reporting

Criteria Recipients must use the standard financial reporting forms, or such other forms as made be authorized by OMB, when reporting to the federal reporting agency. Condition/Effect The County did not make the following signed forms available; 1) Outlay report and request for reimbursement for construction programs (SF-271) 2) Federal Financial Report (SF-425) The effect could be a lack of monitoring the programs by County management. This could result in grant expenditures or revenue being incorrect. Recommendation We recommend that the County file and also maintain the required federal reports.

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Full finding narrative

Criteria Recipients must use the standard financial reporting forms, or such other forms as made be authorized by OMB, when reporting to the federal reporting agency. Condition/Effect The County did not make the following signed forms available; 1) Outlay report and request for reimbursement for construction programs (SF-271) 2) Federal Financial Report (SF-425) The effect could be a lack of monitoring the programs by County management. This could result in grant expenditures or revenue being incorrect. Recommendation We recommend that the County file and also maintain the required federal reports.

Corrective Action Plan

Management agrees with the above recommendations and will implement the necessary changes as soon as practicable.

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