EIN: 596000639
UEI: VJHJL1FXEEL6
Audit also covers EIN: 596000643 · unlinked EINs have no separate FAC filing
Audited by: ASHLEY, BROWN & SMITH, CPA'S, P.A.
Oversight agency: 20 [Department of Transportation]
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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 August 14, 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 February 14, 2027 (164 days from today).
What is a management decision? →FAC accepted this audit on July 11, 2025 — management decision was due January 11, 2026.
FAC accepted this audit on September 12, 2024 — management decision was due March 12, 2025.
During our review of a sample of FY23 expenditures, we discovered that pension costs were included as allowable costs determined by the program manager. We expanded our scope to include the entire grant reporting period, which included FY2021, FY2022, and FY2023. We discovered that pension costs were included for all three fiscal years. All reported pension costs are included above under Questioned Costs. Cause: Policies and procedures have not been designed and implemented to ensure compliance with Activities Allowed or Unallowed and Allowable Costs. Effect: This condition narrowly resulted in noncompliance with federal requirements and could have resulted in misstated reports and undetected errors. This could have led to the loss of federal funds to the County. Recommendation: We recommend that the County implement necessary internal controls to ensure its compliance with the requirements of the Uniform Guidance. The County has adequate costs under the standard allowance to substitute for the questioned costs, which should be substituted for other government services’ costs. Management’s Response: Management’s response is provided within the corrective action plan on page I-103.
Show full finding ▾Hide full finding ▴Finding: 2023-004-HC – Material Weakness in Internal Control over Compliance and Other Matter Federal agency: U.S. Department of Treasury Federal program title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number (ALN): 21.027 Pass-through agency: None Federal award number: 1505-0271 Federal Award Year: FY2021, FY2022, FY2023 Control Category: Activities Allowed or Unallowed, and Allowable Costs/Cost Principles Questioned Costs: FY2021 $197,448; FY2022 $487,891; FY2023 $657,937. Criteria or specific requirement: The Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires that non-federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Additionally, pursuant to the compliance supplement for ALN 21.027, Activities Unallowed, include deposits into pension funds. Condition: During our review of a sample of FY23 expenditures, we discovered that pension costs were included as allowable costs determined by the program manager. We expanded our scope to include the entire grant reporting period, which included FY2021, FY2022, and FY2023. We discovered that pension costs were included for all three fiscal years. All reported pension costs are included above under Questioned Costs. Cause: Policies and procedures have not been designed and implemented to ensure compliance with Activities Allowed or Unallowed and Allowable Costs. Effect: This condition narrowly resulted in noncompliance with federal requirements and could have resulted in misstated reports and undetected errors. This could have led to the loss of federal funds to the County. Recommendation: We recommend that the County implement necessary internal controls to ensure its compliance with the requirements of the Uniform Guidance. The County has adequate costs under the standard allowance to substitute for the questioned costs, which should be substituted for other government services’ costs. Management’s Response: Management’s response is provided within the corrective action plan on page I-103.
The County will implement necessary internal controls to ensure that expenditures included as allowable costs are in compliance with the requirements of the program and the Uniform Guidance. Additionally, the County will ensure that relevant personnel are properly trained to perform procedures to accurately report expenditures.
During our review of the FY2023 performance report submitted by the County, we discovered that the reported grant expenditures did not match the underlying financial information. We expanded our scope to include the entire grant reporting period, which included FY2021, FY2022, and FY2023. We discovered that none of the (3) annual reports accurately reflected the expenditures reported on the Schedule of Expenditures of Federal Awards. Cause: Policies and procedures have not been designed and implemented to ensure accurate reporting of grant expenditures in accordance with Uniform Guidance. Effect: This condition results in inaccurate reporting of grant expenditures to the grantor and could result the loss of federal funds to the County. Recommendation: We recommend that the County implement necessary internal controls to ensure its compliance with the requirements of the Uniform Guidance. Management’s Response: Management’s response is provided within the corrective action plan on page I-103.
Show full finding ▾Hide full finding ▴Finding: 2023-005-HC –Significant Deficiency in Internal Control over Compliance and Other Matter Federal agency: U.S. Department of Treasury Federal program title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number (ALN): 21.027 Pass-through agency: None Federal award number: 1505-0271 Federal Award Year: FY2021, FY2022, FY2023 Control Category: Reporting Questioned Costs: Undetermined Criteria or specific requirement: The Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires that non-federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Additionally, pursuant to the compliance supplement for ALN 21.027, Performance Reports are required to be submitted annually. Condition: During our review of the FY2023 performance report submitted by the County, we discovered that the reported grant expenditures did not match the underlying financial information. We expanded our scope to include the entire grant reporting period, which included FY2021, FY2022, and FY2023. We discovered that none of the (3) annual reports accurately reflected the expenditures reported on the Schedule of Expenditures of Federal Awards. Cause: Policies and procedures have not been designed and implemented to ensure accurate reporting of grant expenditures in accordance with Uniform Guidance. Effect: This condition results in inaccurate reporting of grant expenditures to the grantor and could result the loss of federal funds to the County. Recommendation: We recommend that the County implement necessary internal controls to ensure its compliance with the requirements of the Uniform Guidance. Management’s Response: Management’s response is provided within the corrective action plan on page I-103.
The County will implement necessary internal controls to ensure that expenditures included as allowable costs are in compliance with the requirements of the program and the Uniform Guidance. Additionally, the County will ensure that relevant personnel are properly trained to perform procedures to accurately report expenditures.
FAC accepted this audit on December 1, 2023 — management decision was due June 1, 2024.
FAC accepted this audit on June 29, 2022 — management decision was due December 29, 2022.
FAC accepted this audit on June 24, 2021 — management decision was due December 24, 2021.
FAC accepted this audit on June 29, 2020 — management decision was due December 29, 2020.
FAC accepted this audit on June 12, 2019 — management decision was due December 12, 2019.
FAC accepted this audit on June 29, 2018 — management decision was due December 29, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on June 29, 2017 — management decision was due December 29, 2017.
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