EIN: 586000785
UEI: KMHMUQ9ZFD85
Audited by: Eckler CPA, 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 July 16, 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 January 16, 2026 (230 days ago).
What is a management decision? →FAC accepted this audit on February 14, 2024 — management decision was due August 14, 2024.
FAC accepted this audit on May 14, 2023 — management decision was due November 14, 2023.
FAC accepted this audit on August 22, 2022 — management decision was due February 22, 2023.
FAC accepted this audit on June 29, 2020 — management decision was due December 29, 2020.
CFDA Number: 14.228, Title: Community Development Block Grant, Agency: U.S. Department of Housing & Urban Development, Federal Award Numbers and Years: 15rd-y-010-1-5819 and 16-y-010-1-5834, Category of Finding: Cash Management, Criteria: 2 CFR section 200.302(b)(6) states: (b)The financial management system of each non-Federal entity must provide for the following: (6)Written procedures to implement the requirements of 200.305 Payment. Condition and Context: During our review, we noted that the County did not have written procedures to implement the requirements of 2 CFR section 200.305 Payment during fiscal year 2019. Cause: The County was aware that this grant was subject to the requirements of the Uniform Guidance and has made efforts to develop procedures but they were not completed, and thus were not implemented during fiscal year 2019. Effect: Failure to have written procedures to ensure the compliance with the 2 CFR section 200.305 Payment may result in noncompliance with Uniform Guidance requirements. Questioned Costs: There were no questioned costs. Recommendation: We recommend that the County identify grants that are subject to Uniform Guidance on a timely basis to ensure all compliance requirements are met and develop written procedures where required. Views of Responsible Officials and Planned Corrective Action: The County has identified federal grants subject to the uniform Guidance and will develop written procedures to implement the requirements of 2 CFR section 200.305 Payment.
Show full finding ▾Hide full finding ▴CFDA Number: 14.228, Title: Community Development Block Grant, Agency: U.S. Department of Housing & Urban Development, Federal Award Numbers and Years: 15rd-y-010-1-5819 and 16-y-010-1-5834, Category of Finding: Cash Management, Criteria: 2 CFR section 200.302(b)(6) states: (b)The financial management system of each non-Federal entity must provide for the following: (6)Written procedures to implement the requirements of 200.305 Payment. Condition and Context: During our review, we noted that the County did not have written procedures to implement the requirements of 2 CFR section 200.305 Payment during fiscal year 2019. Cause: The County was aware that this grant was subject to the requirements of the Uniform Guidance and has made efforts to develop procedures but they were not completed, and thus were not implemented during fiscal year 2019. Effect: Failure to have written procedures to ensure the compliance with the 2 CFR section 200.305 Payment may result in noncompliance with Uniform Guidance requirements. Questioned Costs: There were no questioned costs. Recommendation: We recommend that the County identify grants that are subject to Uniform Guidance on a timely basis to ensure all compliance requirements are met and develop written procedures where required. Views of Responsible Officials and Planned Corrective Action: The County has identified federal grants subject to the uniform Guidance and will develop written procedures to implement the requirements of 2 CFR section 200.305 Payment.
The County has identified federal grants subject to the Uniform Guidance and will develop written procedures to implement the requirements of 2 CFR section 200.305 payment.
2018-002
CFDA Number: 14.228, Title: Community Development Block Grant, Agency: U.S. Department of Housing & Urban Development, Federal Award Numbers and Years: 15rd-y-010-5819 and 16-y-010-1-5834, Category of Finding: Allowable Costs and Cost Principles, Criteria: 2 CFR section 200.302(b)(7) states: (b) The financial management system of each non-Federal entity must provide for the following: (7) Written procedures for determining the allowability of costs in accordance with Subpart E- Cost principles of this part and the terms and conditions of the Federal award. Condition and Context: During our review of compliance with the uniform guidance requirements, we noted that the County did not have written procedures for determining the allowability of costs and the terms and conditions of the Federal award in fiscal year 2019. Cause: The County was aware that this grant was subject to the requirements of the Uniform Guidance and has made efforts to develop procedures but they were not completed, and thus were not implemented during fiscal year 2019. Effect: Failure to have written procedures for determining allowability of costs and the terms and conditions of the Federal award may result in noncompliance with Uniform Guidance requirements. Questioned Costs: There are no quesioned costs. Recommendation: We recommend that the County identify grants that are subject to Uniform Guidance on a timely basis to ensure all compliance requirements are met and develop written procedures where required. Views of Responsible Officials and Planned Corrective Action: The County had identified federal grants subject to the Uniform Guidance and will develop written procedures for determining the allowability of costs in accordance with 2 CFR 200, Subpart E-Cost Principles and the terms and conditions of the Federal award.
Show full finding ▾Hide full finding ▴CFDA Number: 14.228, Title: Community Development Block Grant, Agency: U.S. Department of Housing & Urban Development, Federal Award Numbers and Years: 15rd-y-010-5819 and 16-y-010-1-5834, Category of Finding: Allowable Costs and Cost Principles, Criteria: 2 CFR section 200.302(b)(7) states: (b) The financial management system of each non-Federal entity must provide for the following: (7) Written procedures for determining the allowability of costs in accordance with Subpart E- Cost principles of this part and the terms and conditions of the Federal award. Condition and Context: During our review of compliance with the uniform guidance requirements, we noted that the County did not have written procedures for determining the allowability of costs and the terms and conditions of the Federal award in fiscal year 2019. Cause: The County was aware that this grant was subject to the requirements of the Uniform Guidance and has made efforts to develop procedures but they were not completed, and thus were not implemented during fiscal year 2019. Effect: Failure to have written procedures for determining allowability of costs and the terms and conditions of the Federal award may result in noncompliance with Uniform Guidance requirements. Questioned Costs: There are no quesioned costs. Recommendation: We recommend that the County identify grants that are subject to Uniform Guidance on a timely basis to ensure all compliance requirements are met and develop written procedures where required. Views of Responsible Officials and Planned Corrective Action: The County had identified federal grants subject to the Uniform Guidance and will develop written procedures for determining the allowability of costs in accordance with 2 CFR 200, Subpart E-Cost Principles and the terms and conditions of the Federal award.
The County has identified federal grants subject to the Uniform Guidance and will develop written procedures for determining the allowability of costs in accordance with 2 CFR 200, Subpart E- Cost Principles and the terms and conditions of the Federal award.
2018-003
CFDA Number: 14.228, Title: Community Development Block Grant, Federal Award Numbers and Years: 15rd-y-010-1-5819 and 16-y-010-1-5834, Category of Finding: Procurement, Criteria: 2 CFR section 200.318(c)(1) states: (c)(1) The non-Federal entity must maintain written standards of conduct covering conflicts of interest and governing the actions of its employees engaged in the selection, award and administration of contracts. Condition and Context: During our review of compliance with the uniform guidance requirements, we noted that the County did not have written standards of conduct covering conflicts of interest and governing the actions of its employees engaged in the selection, award and administration of contracts in fiscal year 2019. Cause: The County was aware that this grant was subject to the requirements of the Uniform Guidance and has made efforts to develop procedures but they were not completed, and thus were not implemented during fiscal year 2019. Effect: Failure to have written standards of conduct may result in noncompliance with Uniform Guidance requirements. Questioned Costs: There are no questioned costs. Recommendation: We recommend that the County identify grants that are subject to Uniform Guidance on a timely basis to ensure all compliance requirements are met and develop written standards of conduct. View of Responsible Officials and Planned Corrective Action: The County has identified federal grants subject to the Uniform Guidance and will develop written standards of conduct in accordance with the requirements of 2 CFR section 200.318(c)(1).
Show full finding ▾Hide full finding ▴CFDA Number: 14.228, Title: Community Development Block Grant, Federal Award Numbers and Years: 15rd-y-010-1-5819 and 16-y-010-1-5834, Category of Finding: Procurement, Criteria: 2 CFR section 200.318(c)(1) states: (c)(1) The non-Federal entity must maintain written standards of conduct covering conflicts of interest and governing the actions of its employees engaged in the selection, award and administration of contracts. Condition and Context: During our review of compliance with the uniform guidance requirements, we noted that the County did not have written standards of conduct covering conflicts of interest and governing the actions of its employees engaged in the selection, award and administration of contracts in fiscal year 2019. Cause: The County was aware that this grant was subject to the requirements of the Uniform Guidance and has made efforts to develop procedures but they were not completed, and thus were not implemented during fiscal year 2019. Effect: Failure to have written standards of conduct may result in noncompliance with Uniform Guidance requirements. Questioned Costs: There are no questioned costs. Recommendation: We recommend that the County identify grants that are subject to Uniform Guidance on a timely basis to ensure all compliance requirements are met and develop written standards of conduct. View of Responsible Officials and Planned Corrective Action: The County has identified federal grants subject to the Uniform Guidance and will develop written standards of conduct in accordance with the requirements of 2 CFR section 200.318(c)(1).
The County has identified federal grants subject to the Uniform Guidance and will develop written standards of conduct in accordance with the requirements of 2 CFR section 200.318(c)(1).
2018-004
CFDA Number: 14.228, Title: Community Development Block Grant, Agency: U.S. Department of Housing & Urban Development, Federal Award Numbers and Years: 15rd-y-010-1-5819 and 16-y-010-1-5834, Category of Finding: Procurement, Criteria: 2 CFR section 200.319(c) states: (c) The non-Federal entity must have written procedures for procurement transactions. Condition and Context: During our review of compliance with the uniform guidance requirements, we noted that the County's written procedures did not include each relevant provision required by 200.318 General procurement standards through 200.326 Contract provisions. Cause: The County was aware that this grant was subject to the requirements of the Uniform Guidance and has made efforts to develop procedures but they were not completed, and thus were not implemented during fiscal year 2019. Effect: Failure to have adequate written procedures for procurement transactions may result in noncompliance with Uniform Guidance requirements. Questioned Costs: There were no questioned costs. Recommendation: We recommend that the County identify grants that are subject to Uniform Guidance on a timely basis to ensure all compliance requirements are met and develop adequate written policies and procedures for procurement transactions. Views of Responsible Officials and Planned Corrective Action: The County has identified federal grants subject to Uniform Guidance and will develop written policies and procedures which include the relevant provisions by 200.318 through 200.326 Contract provisions.
Show full finding ▾Hide full finding ▴CFDA Number: 14.228, Title: Community Development Block Grant, Agency: U.S. Department of Housing & Urban Development, Federal Award Numbers and Years: 15rd-y-010-1-5819 and 16-y-010-1-5834, Category of Finding: Procurement, Criteria: 2 CFR section 200.319(c) states: (c) The non-Federal entity must have written procedures for procurement transactions. Condition and Context: During our review of compliance with the uniform guidance requirements, we noted that the County's written procedures did not include each relevant provision required by 200.318 General procurement standards through 200.326 Contract provisions. Cause: The County was aware that this grant was subject to the requirements of the Uniform Guidance and has made efforts to develop procedures but they were not completed, and thus were not implemented during fiscal year 2019. Effect: Failure to have adequate written procedures for procurement transactions may result in noncompliance with Uniform Guidance requirements. Questioned Costs: There were no questioned costs. Recommendation: We recommend that the County identify grants that are subject to Uniform Guidance on a timely basis to ensure all compliance requirements are met and develop adequate written policies and procedures for procurement transactions. Views of Responsible Officials and Planned Corrective Action: The County has identified federal grants subject to Uniform Guidance and will develop written policies and procedures which include the relevant provisions by 200.318 through 200.326 Contract provisions.
The County has identified federal grants subject to the Uniform Guidance and will develop written policies and procedures which include the relevant provisions required by 200.318 through 200.326 Contract provisions.
2018-005
FAC accepted this audit on April 7, 2019 — management decision was due October 7, 2019.
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2017-002
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2017-003
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2017-004
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2017-005
FAC accepted this audit on March 13, 2018 — management decision was due September 13, 2018.
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