EIN: 596000690
UEI: NMBJJVXNEHS6
Audit also covers 5 related EINs: 271139201, 591441092, 591719266, 596000689, 596031687 · unlinked EINs have no separate FAC filing
Audited by: Moran & Smith LLP
Oversight agency: 97 [Department of Homeland Security]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 27, 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 January 27, 2027 (148 days from today).
What is a management decision? →FAC accepted this audit on March 6, 2026 — management decision was due September 6, 2026.
Late Submission of Data Collection Form
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Procedures are being established to ensure timely preparation and submission of the Data Collection Form to the Federal Audit Clearinghouse. Finance staff are being trained on Uniform Guidance reporting requirements, and responsibility for monitoring submission deadlines are being formally assigned.
2023-005
FAC accepted this audit on June 26, 2025 — management decision was due December 26, 2025.
Budget
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The county has hired a budget officer for budget preparation, and we will adopt a more detailed and comprehensive budget for the upcoming year, including all Constitutional officers and ensuring proper accounting for all funds.
Deficiency Over Financial Reporting
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We are actively working on policies, procedures, and training for our existing staff to ensure that financial statements are prepared in accordance with GAAP.
FAC accepted this audit on August 13, 2023 — management decision was due February 13, 2024.
Late Submission of Data Collection Form ? Board 2022-002 CRITERIA: In accordance with Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditor?s report, or 9 months after the end of the fiscal year, whichever comes first. CONDITION: The data collection form in connection with the prior year audit was not filed within 9 months after the fiscal year end. CAUSE: Management did not have procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse. EFFECT: Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. RECOMMENDATION: Management should evaluate the current procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse.
Show full finding ▾Hide full finding ▴Late Submission of Data Collection Form ? Board 2022-002 CRITERIA: In accordance with Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditor?s report, or 9 months after the end of the fiscal year, whichever comes first. CONDITION: The data collection form in connection with the prior year audit was not filed within 9 months after the fiscal year end. CAUSE: Management did not have procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse. EFFECT: Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. RECOMMENDATION: Management should evaluate the current procedures in place to ensure the timely filing of the data collection form to the Federal Audit Clearinghouse.
Finding 2022-002 states "in accordance with Uniform Guideline 2 CPR 200.512(a), the audit package and data collection form shall be submitted 30 days after the receipt of the auditor's report, or 9 months after the end of the fiscal year, whichever comes first". This refers to the timely filing of summarized financial data to the Federal Audit Clearinghouse. The County's external auditor did not finalize the Comprehensive Annual Financial Report (CAFR) until months after the required June 30th deadline. Technically we could have met this requirement by submitting financial data that was not audited. We did not feel it prudent, nor did we feel comfortable submitting un-audited data. We feel that moving forward, a timely CAFR should remedy this finding.
FAC accepted this audit on August 21, 2023 — management decision was due February 21, 2024.
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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