EIN: 596000548
UEI: H2TGV5FM16F8
Audit also covers 2 related EINs: 596000547, 596000550 · unlinked EINs have no separate FAC filing
Audited by: Forvis Mazars LLP
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 June 19, 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 December 19, 2026 (107 days from today).
What is a management decision? →FAC accepted this audit on April 24, 2025 — management decision was due October 24, 2025.
FAC accepted this audit on March 27, 2024 — management decision was due September 27, 2024.
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
FAC accepted this audit on May 26, 2022 — management decision was due November 26, 2022.
FAC accepted this audit on April 5, 2021 — management decision was due October 5, 2021.
FAC accepted this audit on April 2, 2020 — management decision was due October 2, 2020.
During our testing, we noted several transactions that should have been reported in the County?s prior year SEFA.Cause: Grant program managers did not ensure that federal and state expenditures were reported in the appropriate general ledger accounts.Effect: Personnel responsible for compiling the County?s SEFA did not identify and include all applicable expenditures in the proper period. See Notes to the SEFA for details on prior year amounts reported on the current year SEFA.Perspective: The audit finding appears to be an isolated incident to a County department and would not have impacted the selection of major programs in the prior year.Recommendation: We recommend that the County implement a process to work with all County depart-ments to ensure that appropriate expenditures are correctly identified and reported in the proper period.Questioned Costs: None.Management?s Response: Management has changed the reporting structure of Federal and State grants to better monitor and identify all transactions that should be reported on the Schedule of Expenditures of Federal Awards and State Financial Assistance. Management also implemented a review process that will ensure expenditures are in the correct year and source documents will be used to verify amounts are reported correctly.
Show full finding ▾Hide full finding ▴IC 2019-001 - Reporting ? Significant DeficiencyCFDA 66.468 Capitalization Grants for Drinking Water SRF Federal Agency: Environmental Protection AgencyCriteria: Expenditures should be reported on the County?s Schedule of Expenditures of Federal Awards and State Financial Assistance (SEFA) in the appropriate period.Condition: During our testing, we noted several transactions that should have been reported in the County?s prior year SEFA.Cause: Grant program managers did not ensure that federal and state expenditures were reported in the appropriate general ledger accounts.Effect: Personnel responsible for compiling the County?s SEFA did not identify and include all applicable expenditures in the proper period. See Notes to the SEFA for details on prior year amounts reported on the current year SEFA.Perspective: The audit finding appears to be an isolated incident to a County department and would not have impacted the selection of major programs in the prior year.Recommendation: We recommend that the County implement a process to work with all County depart-ments to ensure that appropriate expenditures are correctly identified and reported in the proper period.Questioned Costs: None.Management?s Response: Management has changed the reporting structure of Federal and State grants to better monitor and identify all transactions that should be reported on the Schedule of Expenditures of Federal Awards and State Financial Assistance. Management also implemented a review process that will ensure expenditures are in the correct year and source documents will be used to verify amounts are reported correctly.
Management?s Response: Management has changed the reporting structure of Federal and State grants to better monitor and identify all transactions that should be reported on the Schedule of Expenditures of Federal Awards and State Financial Assistance. Management also implemented a review process that will ensure expenditures are in the correct year and source documents will be used to verify amounts are reported correctly.
FAC accepted this audit on April 2, 2019 — management decision was due October 2, 2019.
FAC accepted this audit on June 10, 2018 — management decision was due December 10, 2018.
FAC accepted this audit on April 5, 2017 — management decision was due October 5, 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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