EIN: 596000512
UEI: YWJLCFZMLNM6
Audited by: Carr, Riggs & Ingram, LLC
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 October 7, 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 April 7, 2026 (146 days ago).
What is a management decision? →Of the 40 quarterly Federal Emergency Management Agency reports included in our sample for testing, 3 of the reports prepared by the County’s consultant were not based on the approved expenses and the underlying supporting documentation. This was not a statistically valid sample. Cause: The County has not implemented procedures to formally document their review of the quarterly reporting prior to submission of those reports by their third-party consultant to the Florida Division of Emergency Management which would have been able to detect these errors. Effect: Quarterly reporting could include potential errors and cause the County to be out of compliance with the requirements of the grant. Recommendation: The County should implement formal documentation via signature of approval on the quarterly reporting prior to submission to the Florida Division of Emergency Management. Management Response: See attached Corrective Action Plan.
Show full finding ▾Hide full finding ▴Assistance Listing Number: 97.036 Program Title: Disaster Grants-Public Assistance (Presidentially Declared Disasters) Compliance Requirement: Reporting - Performance Reporting Pass-through Entity: Florida Division of Emergency Management Federal Grant/Contract Number and Grant Year: Z0884 2019 Finding Type: Material Weakness in Internal Control and Compliance Known Questioned Costs: $0 Criteria: 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Federal awards submitted to the federal awarding agency should include all the activity of the reporting period, are supported by the underlying accounting or performance records, and are fairly presented in accordance with program. Condition: Of the 40 quarterly Federal Emergency Management Agency reports included in our sample for testing, 3 of the reports prepared by the County’s consultant were not based on the approved expenses and the underlying supporting documentation. This was not a statistically valid sample. Cause: The County has not implemented procedures to formally document their review of the quarterly reporting prior to submission of those reports by their third-party consultant to the Florida Division of Emergency Management which would have been able to detect these errors. Effect: Quarterly reporting could include potential errors and cause the County to be out of compliance with the requirements of the grant. Recommendation: The County should implement formal documentation via signature of approval on the quarterly reporting prior to submission to the Florida Division of Emergency Management. Management Response: See attached Corrective Action Plan.
Finding Number: 2024-001 Planned Corrective Action: For future quarterly Federal Emergency Agency Reports, the County will implement a formal review and documentation process, including signature, to ensure compliance and prevent over or under-reporting of qualified expenses. Anticipated Completion Date: 10/1/2025 Responsible Contact Person: Katy Nail
Of the three reimbursement requests selected for testing, two reimbursement requests had ineligible payroll costs approved for reimbursement by the Grant Administrator. This was not a statistically valid sample. Cause: Errors in the completion of the report by the Grant Administrator and inadequate review of the reports by the County which would have detected these errors. Effect: In both instances, the grantor caught the ineligible costs submitted for reimbursement and only reimbursed the eligible payroll costs. However, this could have been a much more significant issue if the grantor had not caught these ineligible costs which would then have caused the County to be out of compliance with the requirements of the grant. Recommendation: The County should implement an additional review of the payroll costs submitted with the reimbursement request. Review should be documented via signature of approval prior to submission or formal email confirmation that a review was done and the reimbursement request may be submitted. Management Response: See attached Corrective Action Plan.
Show full finding ▾Hide full finding ▴Assistance Listing Number: 97.083 Program Title: Staffing for Adequate Fire and Emergency Response Grant (SAFER)Compliance Requirement: Cash Management Pass-through Entity: N/A - Direct Federal Grant/Contract Number and Grant Year: EMW-2019-FF-01635 2019 Finding Type: Material Weakness in Internal Control and Compliance Known Questioned Costs: $0 Criteria: 2 CFR section 200.303 requires that nonfederal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition: Of the three reimbursement requests selected for testing, two reimbursement requests had ineligible payroll costs approved for reimbursement by the Grant Administrator. This was not a statistically valid sample. Cause: Errors in the completion of the report by the Grant Administrator and inadequate review of the reports by the County which would have detected these errors. Effect: In both instances, the grantor caught the ineligible costs submitted for reimbursement and only reimbursed the eligible payroll costs. However, this could have been a much more significant issue if the grantor had not caught these ineligible costs which would then have caused the County to be out of compliance with the requirements of the grant. Recommendation: The County should implement an additional review of the payroll costs submitted with the reimbursement request. Review should be documented via signature of approval prior to submission or formal email confirmation that a review was done and the reimbursement request may be submitted. Management Response: See attached Corrective Action Plan.
Finding Number: 2024-002 Planned Corrective Action: To prevent future reporting deficiencies, the County will implement additional review processes, including but not limited to review by the Clerk of Court Board Finance Office, of the payroll costs submitted with the reimbursement requests. Any reviews will be documented with an approval via a formal email confirmation. Anticipated Completion Date: 10/1/2025 Responsible Contact Person: Katy Nail
FAC accepted this audit on April 2, 2024 — management decision was due October 2, 2024.
FAC accepted this audit on April 5, 2023 — management decision was due October 5, 2023.
FAC accepted this audit on April 12, 2022 — management decision was due October 12, 2022.
FAC accepted this audit on June 16, 2021 — management decision was due December 16, 2021.
Debris removal costs submitted to FEMA for approval under Project #75003/PW#103 for EXP-Debris Removal from October 10 to November 24, 2018, included costs incurred outside of the period of performance. Out of our sample of 76 transactions tested totaling $45,164,457, two included costs of $242,246 that were outside of the period of performance. The sample was not statistically valid. Criteria: 2 CRF section 200.309 requires that nonfederal entities may charge to the Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that was authorized by the Federal awarding agency or pass-through entity. Effect: The County was not compliant with the terms of the grant which could possible result in termination of the grant or a reduction in future payments or funding amounts under FEMA. Cause: The County did not follow their policy of reviewing costs submitted to FEMA to ensure they were within the period of performance under the specific grant agreement. Recommendation: We recommend that costs be reviewed prior to submission to FEMA to ensure they occurred within the stated period of performance under the grant agreement.
Show full finding ▾Hide full finding ▴Bay County 2020-004 Costs Submitted for Consideration of Obligation Under a FEMA Project Were Outside of the Period of Performance. CFDA Number: 97.036 Program Title: Disaster Grants ? Public Assistance (Presidentially Declared Disasters) Compliance Requirement: Period of Availability of Federal Funds/Period of Performance Federal awarding agency: Department of Homeland Security/FEMA Pass-through Entity: State of Florida Division of Emergency Management Federal Grant/Contract Number and Grant Year ZO884 2020 Finding Type: Known Questioned Costs $242,246. Condition: Debris removal costs submitted to FEMA for approval under Project #75003/PW#103 for EXP-Debris Removal from October 10 to November 24, 2018, included costs incurred outside of the period of performance. Out of our sample of 76 transactions tested totaling $45,164,457, two included costs of $242,246 that were outside of the period of performance. The sample was not statistically valid. Criteria: 2 CRF section 200.309 requires that nonfederal entities may charge to the Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that was authorized by the Federal awarding agency or pass-through entity. Effect: The County was not compliant with the terms of the grant which could possible result in termination of the grant or a reduction in future payments or funding amounts under FEMA. Cause: The County did not follow their policy of reviewing costs submitted to FEMA to ensure they were within the period of performance under the specific grant agreement. Recommendation: We recommend that costs be reviewed prior to submission to FEMA to ensure they occurred within the stated period of performance under the grant agreement.
Finding Number 2020-004 Planned Corrective Action: The County has ensured that final costs submitted for consideration of obligation under a FEMA project were eligible in terms of the period of performance and are in accordance with federal regulations. Management disagrees with this finding due to the nature and timing of the original submittal of certain costs and the final disposition of those costs under the appropriate FEMA project and/or removal of certain costs for lack of applicability. Although these costs were originally obligated incorrectly, they were deducted and moved to an appropriate project for potential future obligation. Anticipated Completion Date: 6/15/2021. Responsible Contact Person: Katy Nail, Finance Officer.
FAC accepted this audit on June 28, 2020 — management decision was due December 28, 2020.
FAC accepted this audit on June 30, 2019 — management decision was due December 30, 2019.
FAC accepted this audit on April 8, 2018 — management decision was due October 8, 2018.
FAC accepted this audit on April 3, 2017 — management decision was due October 3, 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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