EIN: 586000826
UEI: CBMCEFY41D94
Audited by: Nichols, Cauley & Associates, LLC
Oversight agency: 21 [Department of the Treasury]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 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 September 9, 2026 (9 days from today).
What is a management decision? →FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
FAC accepted this audit on April 1, 2024 — management decision was due October 1, 2024.
FAC accepted this audit on March 7, 2023 — management decision was due September 7, 2023.
FAC accepted this audit on March 30, 2022 — management decision was due September 30, 2022.
FAC accepted this audit on March 11, 2020 — management decision was due September 11, 2020.
Upon review of internal control activities for the Equitable Sharing Program related to suspension and debarment compliance requirements, it was noted that the Fayette County Sheriff?s Office did not have policies and procedures in place and were not appropriately monitoring to ensure that vendors were not suspended, debarred or otherwise excluded or ineligible for participation in Federal assistance programs or activities when necessary.
Show full finding ▾Hide full finding ▴Upon review of internal control activities for the Equitable Sharing Program related to suspension and debarment compliance requirements, it was noted that the Fayette County Sheriff?s Office did not have policies and procedures in place and were not appropriately monitoring to ensure that vendors were not suspended, debarred or otherwise excluded or ineligible for participation in Federal assistance programs or activities when necessary.
The Fayette County Sheriff?s has implemented policies and procedures to ensure that vendors are not suspended, debarred or otherwise excluded. Documentation will be retained to support the search of the SAM?s system of the debarment and suspension listing.
2018-001
The Fayette County Sheriff?s Office is required to establish a procurement policy that conform to applicable Federal law and regulations and standards.
Show full finding ▾Hide full finding ▴The Fayette County Sheriff?s Office is required to establish a procurement policy that conform to applicable Federal law and regulations and standards.
The Fayette County Sheriff?s Office has implemented a procurement policy to ensure that purchases are made in the same manner as appropriated funds and as may be applicable to Federal laws and regulations and standards.
The Fayette County Sheriff?s Office does not document the review of disbursements prior to payment.
Show full finding ▾Hide full finding ▴The Fayette County Sheriff?s Office does not document the review of disbursements prior to payment.
The Fayette County Sheriff?s Office agrees with the recommendation. Though a secondary review has always been done of disbursements, the Fayette County Sheriff?s Office will now commence documenting the secondary review of disbursements prior to payment. Beginning in January, 2020, the accounts payable and accounting processes for forfeiture funds are being performed by the finance department.
FAC accepted this audit on February 12, 2019 — management decision was due August 12, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
FAC accepted this audit on December 27, 2017 — management decision was due June 27, 2018.
FAC accepted this audit on January 4, 2017 — management decision was due July 4, 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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