EIN: 596000622
UEI: KXM3FSANT3G4
Audited by: JAMES MOORE & CO., P.L.
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 25, 2024. 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 25, 2024 (628 days ago).
What is a management decision? →FAC accepted this audit on May 30, 2023 — management decision was due November 30, 2023.
Criteria: The County is a recipient of the U.S. Treasury funds from the American Rescue Plan Act. As a recipient, the County is required to complete annual reporting indicating the number of projects the funds were utilized for. Condition and Context: During review of the 2022 and 2023 annual reporting, there was noindication of projects or expenditures applicable for projects. Known Questioned Costs: None, compliance reporting requirement not met. Cause: The error was not detected by County management's review process. Effect: The County was out of compliance with completing the report accurately for the current year, and could have resulted in no projects or expenditures reported at the end of the applicable period of performance (12/31/2024). Incorrect reporting could have resulted in excess funds being returned to the federal government. Recommendation: The County should consider amending the 2022 or 2023 report to indicate the applicable projects and expenditures spent.
Show full finding ▾Hide full finding ▴Criteria: The County is a recipient of the U.S. Treasury funds from the American Rescue Plan Act. As a recipient, the County is required to complete annual reporting indicating the number of projects the funds were utilized for. Condition and Context: During review of the 2022 and 2023 annual reporting, there was noindication of projects or expenditures applicable for projects. Known Questioned Costs: None, compliance reporting requirement not met. Cause: The error was not detected by County management's review process. Effect: The County was out of compliance with completing the report accurately for the current year, and could have resulted in no projects or expenditures reported at the end of the applicable period of performance (12/31/2024). Incorrect reporting could have resulted in excess funds being returned to the federal government. Recommendation: The County should consider amending the 2022 or 2023 report to indicate the applicable projects and expenditures spent.
The County accepts the recommendation and will correct the 2022 and 2023 reports to indicate actual expenditures have been incurred for the relevant CSLFRF funds.
FAC accepted this audit on June 4, 2022 — management decision was due December 4, 2022.
FAC accepted this audit on May 19, 2021 — management decision was due November 19, 2021.
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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