EIN: 596000501
UEI: H6MEAENCCBM1
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 9, 2020. 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 9, 2020 (2146 days ago).
What is a management decision? →Findings and Questioned Costs for Major Federal Programs and State Projects The audit disclosed a significant deficiency and questioned costs for a major federal program as described in finding 2019-02 below. The audit disclosed no findings for major state projects to be reported under Chapter 10.550, Rules of the Auditor General. 2019-02 ? FEMA Grant Reimbursements Significant Deficiency and Questioned Costs Condition?During our testing of the CFDA: 97.036 major program, we determined that the County mistakenly submitted a debris removal invoice twice for reimbursement. Federal Emergency Management Agency (FEMA) obligated both these project worksheets during the fiscal year. Effect?This resulted in questioned costs and an overstatement of reported federal expenditures in the amount of $235,683. Status?Prior to issuance of the report, management contacted FEMA resulting in the project worksheet in question being revised. Management also corrected the Schedule of Federal Expenditures and State Financial Assistance. Recommendation?We recommend that management review their policies and procedures over grant reimbursement requests, and adjust if necessary. Management Response - We agree with the auditors' recommendation for the county to review existing policies and procedures over grant reimbursement requests. With the assistance of county management, the Clerk's Finance & Accounting staff has initiated a new reconciliation process to review all FEMA debris eligible costs by approved date range for each awarded project. This new reconciliation process will help to ensure that debris invoices are properly allocated across the appropriate FEMA projects and date ranges.
Show full finding ▾Hide full finding ▴Findings and Questioned Costs for Major Federal Programs and State Projects The audit disclosed a significant deficiency and questioned costs for a major federal program as described in finding 2019-02 below. The audit disclosed no findings for major state projects to be reported under Chapter 10.550, Rules of the Auditor General. 2019-02 ? FEMA Grant Reimbursements Significant Deficiency and Questioned Costs Condition?During our testing of the CFDA: 97.036 major program, we determined that the County mistakenly submitted a debris removal invoice twice for reimbursement. Federal Emergency Management Agency (FEMA) obligated both these project worksheets during the fiscal year. Effect?This resulted in questioned costs and an overstatement of reported federal expenditures in the amount of $235,683. Status?Prior to issuance of the report, management contacted FEMA resulting in the project worksheet in question being revised. Management also corrected the Schedule of Federal Expenditures and State Financial Assistance. Recommendation?We recommend that management review their policies and procedures over grant reimbursement requests, and adjust if necessary. Management Response - We agree with the auditors' recommendation for the county to review existing policies and procedures over grant reimbursement requests. With the assistance of county management, the Clerk's Finance & Accounting staff has initiated a new reconciliation process to review all FEMA debris eligible costs by approved date range for each awarded project. This new reconciliation process will help to ensure that debris invoices are properly allocated across the appropriate FEMA projects and date ranges.
CLERK OF THE CIRCUIT COURT J.K. "JESS" IRBY, ESQ. CLERK March 30, 2020 Alachua County Courthouse Finance and Accounting 12 SE 1st St, 4th Floor Gainesville, Florida 32601 Honorable Sherrill F. Norman, CPA Auditor General, State of Florida Local Government Audits/342 Claude Pepper Building, Room 401 111 West Madison Street Tallahassee, FL 32399-1450 Dear Ms. Norman: TELEPHONE (352) 374-3605 This letter is in response to the Independent Auditors' Report on Compliance for each Major Federal Program and State Project and on Internal Control over Compliance required by the Uniform Guidance and in Accordance with Chapter 10.550, Rules of the Auditor General, dated March 26, 2020. Accompanying this report was a Schedule of Findings and Questioned Costs - Federal Awards and State Financial Assistance for the year ended September 30, 2019. The audit report disclosed a significant deficiency and questioned costs for a major federal program as described in in finding 2019-02 below. Finding (2019-02) - FEMA Grant Reimbursements: Condition- During testing of the CFDA: 97.036 major program, the auditors determined that the County mistakenly submitted a debris removal invoice twice for reimbursement. Federal Emergency Management Agency (FEMA) obligated both these project worksheets during the fiscal year. Effect- This resulted in questioned costs and an overstatement of reported federal expenditures in the amount of $235,683. Status- Prior to issuance of the audit report, county management contacted FEMA resulting in the project worksheet in question being revised. Management also corrected the Schedule of Federal Expenditures and State Financial Assistance. Recommendation- The auditors recommend that management review their policies and procedures over grant reimbursement requests, and adjust if necessary. Alachua County, FL Corrective Action Plan For the Year Ended September 30, 2019 Management Response - We agree with the auditors' recommendation for the county to review existing policies and procedures over grant reimbursement requests. With the assistance of county management, the Clerk's Finance & Accounting staff has initiated a new reconciliation process to review all FEMA debris eligible costs by approved date range for each awarded project. This new reconciliation process will help to ensure that debris invoices are properly allocated across the appropriate FEMA projects and date ranges.
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