EIN: 596000605
UEI: G2HWL4MXLG69
Audit also covers 3 related EINs: 592018385, 596000608, 596018992 · unlinked EINs have no separate FAC filing
Audited by: JAMES MOORE & CO., P.L.
Oversight agency: 21 [Department of the Treasury]
View federal awards & risk assessment →
Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 22, 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 22, 2026 (99 days from today).
What is a management decision? →FAC accepted this audit on July 1, 2025 — management decision was due January 1, 2026.
FAC accepted this audit on June 27, 2024 — management decision was due December 27, 2024.
FAC accepted this audit on October 18, 2023 — management decision was due April 18, 2024.
The County included unallowable activities/costs in quarterly reimbursement requests. Cause: The County's calculation for payroll reimbursement under the program included certain hours and benefits that were not allowable. Controls over allowable activities/costs did not prevent inclusion of the unallowable hours and benefits. Effect: Noncompliance with allowable activities and costs grant requirements. The County discovered the error during preparation of year-end reconciliation and deducted the previously reimbursed unallowable costs from the first reimbursement requests of the fiscal year 2022-2023. Recommendations: We recommended County personnel thoroughly review the details of award agreements including compliance requirements prior to the start of a new program to ensure compliance. Controls should be designed and effective to ensure compliance.
Show full finding ▾Hide full finding ▴Federal Award Allowable Activities and Cost Requirements Staffing for Adequate Fire and Emergency Response - Assistance Listing Number 97.083 Department of Homeland Security; Passed through Florida Division of Emergency Management Contract EMW-2019-FF-01480, 2022 Questioned costs - Known questioned costs of $9,301 were computed and reimbursed for payroll to fire fighters for unallowable hours and benefits. Criteria: Uniform Guidance requires non-Federal entities to establish effective internal controls to ensure compliance with Federal financial assistance programs. Condition: The County included unallowable activities/costs in quarterly reimbursement requests. Cause: The County's calculation for payroll reimbursement under the program included certain hours and benefits that were not allowable. Controls over allowable activities/costs did not prevent inclusion of the unallowable hours and benefits. Effect: Noncompliance with allowable activities and costs grant requirements. The County discovered the error during preparation of year-end reconciliation and deducted the previously reimbursed unallowable costs from the first reimbursement requests of the fiscal year 2022-2023. Recommendations: We recommended County personnel thoroughly review the details of award agreements including compliance requirements prior to the start of a new program to ensure compliance. Controls should be designed and effective to ensure compliance.
The Financial Services Department implemented a three‐step remedy which included working with the implementing department to insert their director as a review and approval step, improving tracking capabilities by amending internal reporting and documenting support, and changing reimbursement request submittals to a monthly schedule. As stated within the “Effect Section” of the finding, these actions have already been implemented. Contact Person – E. John Brower, Financial Services Director Completion Date – Already implemented
FAC accepted this audit on September 13, 2022 — management decision was due March 13, 2023.
FAC accepted this audit on June 28, 2021 — management decision was due December 28, 2021.
FAC accepted this audit on June 29, 2020 — management decision was due December 29, 2020.
FAC accepted this audit on September 30, 2019 — management decision was due March 30, 2020.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
FAC accepted this audit on November 4, 2018 — management decision was due May 4, 2019.
FAC accepted this audit on July 20, 2017 — management decision was due January 20, 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.
Browse other Single Audit organizations in Florida →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
