EIN: 576000412
UEI: GSA_MIGRATION
Audited by: LOVE BAILEY & ASSOCIATES, LLC
Oversight agency: 10 [Department of Agriculture]
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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 June 1, 2022. 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 December 1, 2022 (1372 days ago).
What is a management decision? →FAC accepted this audit on June 10, 2021 — management decision was due December 10, 2021.
FAC accepted this audit on July 20, 2020 — management decision was due January 20, 2021.
2019-009 Accounts Payable Documentation Material Weakness Control Deficiency: Our audit disclosed instances where invoices could not be located by staff for our review. Criteria: Internal controls over cash disbursements require that invoices supporting the disbursements be maintained in an organized manner so they can readily be available for review. Cause: accounts payable clerk did not file the accounts payable information in an organized manner. Effect: Staff was not available to locate requested documents for our review. Auditor's Recommendation: Management should require that invoices and other documentation regarding the approval of cash disbursements be filed in an organized manner. View of Responsible Official and planned corrective action: Management concurs with the auditor's recommendation and has implemented procedures to correct this finding.
Show full finding ▾Hide full finding ▴2019-009 Accounts Payable Documentation Material Weakness Control Deficiency: Our audit disclosed instances where invoices could not be located by staff for our review. Criteria: Internal controls over cash disbursements require that invoices supporting the disbursements be maintained in an organized manner so they can readily be available for review. Cause: accounts payable clerk did not file the accounts payable information in an organized manner. Effect: Staff was not available to locate requested documents for our review. Auditor's Recommendation: Management should require that invoices and other documentation regarding the approval of cash disbursements be filed in an organized manner. View of Responsible Official and planned corrective action: Management concurs with the auditor's recommendation and has implemented procedures to correct this finding.
County's accounts payable filing system has been reorganized in FY19-20 for better efficiency and productivity.
Finding 2019-010: Travel Documentation Control Deficiency: Authorization for travel did not contain the proper documentation. Criteria: Internal controls over travel require the authorization to include the supporting invoice, purpose for trip, and itinerary for the conference, if applicable. Cause: Human error. County staff did not comply with control procedures over travel. Effect: Significant deficiency in internal control over travel documentation. Auditor?s Recommendation: The County should require that supporting documentation be available to support travel expenditures. This documentation should include invoices, itinerary and purpose of travel. Travel accommodations should be paid for County staff attending conferences only. View of Responsible Officials and Planned Corrective Action: Management concurs with the auditor?s recommendation.
Show full finding ▾Hide full finding ▴Finding 2019-010: Travel Documentation Control Deficiency: Authorization for travel did not contain the proper documentation. Criteria: Internal controls over travel require the authorization to include the supporting invoice, purpose for trip, and itinerary for the conference, if applicable. Cause: Human error. County staff did not comply with control procedures over travel. Effect: Significant deficiency in internal control over travel documentation. Auditor?s Recommendation: The County should require that supporting documentation be available to support travel expenditures. This documentation should include invoices, itinerary and purpose of travel. Travel accommodations should be paid for County staff attending conferences only. View of Responsible Officials and Planned Corrective Action: Management concurs with the auditor?s recommendation.
County's staff will adhere to all established travel policies and procedures and additional training will be provided to County's departments on established travel policies and procedures.
Finding 2019-011: Capital Asset Inventory Records Control Deficiency: Our audit disclosed instances of capital assets that had been sold still being included in the depreciation schedule of the Transit Authority. Criteria: Capital asset inventory controls require communication of all capital asset dispositions to the staff of maintaining the inventory records. Cause: County staff responsible for selling assets did not provide that documentation to the person maintaining the capital asset records for the Transit Authority. Effect: Inaccurate capital asset records were maintained. Auditor?s Recommendation: Capital asset records should be reconciled annually with a physical observation of the assets. View of Responsible Officials and Planned Corrective Action: Management concurs with the auditor?s recommendation and will implement procedures to annually reconcile the capital asset records to the physical inventory of capital assets.
Show full finding ▾Hide full finding ▴Finding 2019-011: Capital Asset Inventory Records Control Deficiency: Our audit disclosed instances of capital assets that had been sold still being included in the depreciation schedule of the Transit Authority. Criteria: Capital asset inventory controls require communication of all capital asset dispositions to the staff of maintaining the inventory records. Cause: County staff responsible for selling assets did not provide that documentation to the person maintaining the capital asset records for the Transit Authority. Effect: Inaccurate capital asset records were maintained. Auditor?s Recommendation: Capital asset records should be reconciled annually with a physical observation of the assets. View of Responsible Officials and Planned Corrective Action: Management concurs with the auditor?s recommendation and will implement procedures to annually reconcile the capital asset records to the physical inventory of capital assets.
Countys staff will be provided additional training to comply with procedures for the upkeep, disposal and physical inventory of all fixed assets to ensure the accuracy of the County's fixed asset records.
Finding 2019-012: Payroll Time Reporting ? Transit Authority Control Deficiency: Payroll time reports were not consistent with route manifest reports. Criteria: Payroll time reported from the Transit Authority to the payroll department should agree with manifest route travel reports. Cause: Human error. Effect: Employers were not paid for the correct overtime. Auditor?s Recommendation: Payroll time reports for all Transit drivers should be verified by Transit Authority Director to assure that employees are paid properly. View of Responsible Officials and Planned Corrective Action: Management concurs with the auditor?s recommendation and will implement procedures to assure that payroll time reports agree with route manifest reports
Show full finding ▾Hide full finding ▴Finding 2019-012: Payroll Time Reporting ? Transit Authority Control Deficiency: Payroll time reports were not consistent with route manifest reports. Criteria: Payroll time reported from the Transit Authority to the payroll department should agree with manifest route travel reports. Cause: Human error. Effect: Employers were not paid for the correct overtime. Auditor?s Recommendation: Payroll time reports for all Transit drivers should be verified by Transit Authority Director to assure that employees are paid properly. View of Responsible Officials and Planned Corrective Action: Management concurs with the auditor?s recommendation and will implement procedures to assure that payroll time reports agree with route manifest reports
Corrective procedures and adequate training have been provided and implemented in FY 19-20 to resolve this finding.
FAC accepted this audit on August 22, 2019 — management decision was due February 22, 2020.
FAC accepted this audit on May 29, 2018 — management decision was due November 29, 2018.
FAC accepted this audit on March 30, 2017 — management decision was due September 30, 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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