EIN: 586000853
UEI: W398K6PRCEU7
Audited by: Symphona
Oversight agency: 97 [Department of Homeland Security]
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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 April 4, 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 October 4, 2026 (36 days from today).
What is a management decision? →FAC accepted this audit on January 9, 2026 — management decision was due July 9, 2026.
The County’s procurement policy is not in compliance with the requirements set forth in the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) at 2 CFR Part 200. Controls are ineffective to prevent failures in compliance with procurement requirements. Criteria: The Uniform Guidance at 2 CFR Part 200, specifically sections 200.318 to 200.326, establishes procurement standards and requirements for federal awards. The key principles include ensuring competition, maintaining written procurement policies, and avoiding conflicts of interest in procurement decisions. Effect: The lack of sufficient controls over procurement may result in noncompliance with federal requirements, potentially leading to disallowed costs, audit findings, and reduced funding. Recommendation: We recommend that the County revise its procurement policy (including internal control policies and procedures specific to the County) to align with the Uniform Guidance requirements. We also recommend the County provide its procurement policy in written form and regularly updated to each of its federal and state program managers to ensure proper compliance and consistent implementation. Response/Corrective Action Plan: We concur with the finding and will revise the procurement policy as well as the internal control policies and procedures specific to the County to be in alignment with the Uniform Guidance requirements. Upon completion, the new policy will be provided to all department heads to ensure proper compliance in the utilization and disbursement of federal funds.
Show full finding ▾Hide full finding ▴Condition: The County’s procurement policy is not in compliance with the requirements set forth in the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) at 2 CFR Part 200. Controls are ineffective to prevent failures in compliance with procurement requirements. Criteria: The Uniform Guidance at 2 CFR Part 200, specifically sections 200.318 to 200.326, establishes procurement standards and requirements for federal awards. The key principles include ensuring competition, maintaining written procurement policies, and avoiding conflicts of interest in procurement decisions. Effect: The lack of sufficient controls over procurement may result in noncompliance with federal requirements, potentially leading to disallowed costs, audit findings, and reduced funding. Recommendation: We recommend that the County revise its procurement policy (including internal control policies and procedures specific to the County) to align with the Uniform Guidance requirements. We also recommend the County provide its procurement policy in written form and regularly updated to each of its federal and state program managers to ensure proper compliance and consistent implementation. Response/Corrective Action Plan: We concur with the finding and will revise the procurement policy as well as the internal control policies and procedures specific to the County to be in alignment with the Uniform Guidance requirements. Upon completion, the new policy will be provided to all department heads to ensure proper compliance in the utilization and disbursement of federal funds.
Response/Corrective Action Plan: We concur with the finding and will revise the procurement policy as well as the internal control policies and procedures specific to the County to be in alignment with the Uniform Guidance requirements. Upon completion, the new policy will be provided to all department heads to ensure proper compliance in the utilization and disbursement of federal funds.
Due to the size of the purchase amount, the County failed to procure through formal methods as required by 2 CFR 200.320. In addition, the County’s internal policy was not followed and was found not to comply with Uniform Guidance. Criteria: The program specifically requires that all procurement activity be conducted in accordance with the Uniform Guidance at 2 CFR Part 200, specifically section 200.320 which identifies three types of procurement methods to be used with purchases over certain dollar thresholds. For purchases in excess of $250,000, a formal procurement method is required. Formal procurement methods are competitive and require public notice. Effect: Compliance with such requirements is necessary, in our opinion, for the County to comply with the requirements applicable to that program. Recommendation: We recommend that the County revise its procurement policy to align with the Uniform Guidance requirements. We further recommend all program managers of federal programs receive training for federal program management prior to receiving and managing federal funds and review all federal program requirements including compliance requirements prior to expending the federal funds to ensure compliance with the federal program requirements. Response/Corrective Action Plan: We concur with the finding and will revise the procurement policy as well as the internal control policies and procedures specific to the County to be in alignment with the Uniform Guidance requirements. Upon completion, the new policy will be provided to all department heads to ensure proper compliance in the utilization and disbursement of federal funds.
Show full finding ▾Hide full finding ▴Condition: Due to the size of the purchase amount, the County failed to procure through formal methods as required by 2 CFR 200.320. In addition, the County’s internal policy was not followed and was found not to comply with Uniform Guidance. Criteria: The program specifically requires that all procurement activity be conducted in accordance with the Uniform Guidance at 2 CFR Part 200, specifically section 200.320 which identifies three types of procurement methods to be used with purchases over certain dollar thresholds. For purchases in excess of $250,000, a formal procurement method is required. Formal procurement methods are competitive and require public notice. Effect: Compliance with such requirements is necessary, in our opinion, for the County to comply with the requirements applicable to that program. Recommendation: We recommend that the County revise its procurement policy to align with the Uniform Guidance requirements. We further recommend all program managers of federal programs receive training for federal program management prior to receiving and managing federal funds and review all federal program requirements including compliance requirements prior to expending the federal funds to ensure compliance with the federal program requirements. Response/Corrective Action Plan: We concur with the finding and will revise the procurement policy as well as the internal control policies and procedures specific to the County to be in alignment with the Uniform Guidance requirements. Upon completion, the new policy will be provided to all department heads to ensure proper compliance in the utilization and disbursement of federal funds.
Response/Corrective Action Plan: We concur with the finding and will revise the procurement policy as well as the internal control policies and procedures specific to the County to be in alignment with the Uniform Guidance requirements. Upon completion, the new policy will be provided to all department heads to ensure proper compliance in the utilization and disbursement of federal funds.
FAC accepted this audit on March 5, 2024 — management decision was due September 5, 2024.
FAC accepted this audit on March 9, 2023 — management decision was due September 9, 2023.
FAC accepted this audit on March 13, 2022 — management decision was due September 13, 2022.
FAC accepted this audit on April 6, 2021 — management decision was due October 6, 2021.
FAC accepted this audit on February 13, 2020 — management decision was due August 13, 2020.
FAC accepted this audit on March 14, 2019 — management decision was due September 14, 2019.
FAC accepted this audit on February 25, 2018 — management decision was due August 25, 2018.
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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