EIN: 596000727
UEI: TM1APB6J5TD6
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 1, 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 October 1, 2026 (36 days from today).
What is a management decision? →Department of Housing and Urban Development - Direct Project - Community Development Block Grant- ALN 14.218- Program Year 2025 (B-20-UC-11-0018 FY 2021, B-20-UW-12-0018 FY 2020, B-22-UC-12-0018 FY 2022, B23-UC-12-0018 FY 2023, B-24-UC-12-0018 FY 2024, FR-6512-N-01 FY 2024) Criteria — 2 CFR section 200.303 – Internal Controls of the Uniform Guidance states that the non‐federal entity must: (a) Establish and maintain effective internal controls over Federal award that provides reasonable assurance that the non‐Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition — There was no evidence of the controls in place to review and approve reports prior to submission. The lack of internal control is a systemic issue over reporting. Cause/Effect—There is no evidence of the internal control requiring review and approval prior to submission of the cash on hand quarterly report and the FFATA reports prior to submission. If the internal controls are not in place the reports might not be accurately and timely filed, which could cause a delay in payment or loss of funding. Questioned Costs– None noted. Reported finding is for noncompliance in the reporting compliance requirement that does not affect the amount expended or received from the Federal award. Auditor’s Recommendation – Develop an internal control process with evidence of a review of reports prior to submission. CRI also recommends that the County develop a process to track all grant reports required by ALN#/CSFA# and by contract. This system would provide a repository of all the required reporting which the county could use to verify reports are filed timely and accurately. Management Response – See Corrective Action Plan Letter.
Show full finding ▾Hide full finding ▴Department of Housing and Urban Development - Direct Project - Community Development Block Grant- ALN 14.218- Program Year 2025 (B-20-UC-11-0018 FY 2021, B-20-UW-12-0018 FY 2020, B-22-UC-12-0018 FY 2022, B23-UC-12-0018 FY 2023, B-24-UC-12-0018 FY 2024, FR-6512-N-01 FY 2024) Criteria — 2 CFR section 200.303 – Internal Controls of the Uniform Guidance states that the non‐federal entity must: (a) Establish and maintain effective internal controls over Federal award that provides reasonable assurance that the non‐Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition — There was no evidence of the controls in place to review and approve reports prior to submission. The lack of internal control is a systemic issue over reporting. Cause/Effect—There is no evidence of the internal control requiring review and approval prior to submission of the cash on hand quarterly report and the FFATA reports prior to submission. If the internal controls are not in place the reports might not be accurately and timely filed, which could cause a delay in payment or loss of funding. Questioned Costs– None noted. Reported finding is for noncompliance in the reporting compliance requirement that does not affect the amount expended or received from the Federal award. Auditor’s Recommendation – Develop an internal control process with evidence of a review of reports prior to submission. CRI also recommends that the County develop a process to track all grant reports required by ALN#/CSFA# and by contract. This system would provide a repository of all the required reporting which the county could use to verify reports are filed timely and accurately. Management Response – See Corrective Action Plan Letter.
The Manatee Clerk of the Circuit Court and Comptroller’s Corrective Action Plan for the conditions identified on the Schedule of Findings and Questioned Costs – Federal Programs and State Projects is provided below. Please note that Manatee County has provided separate responses in the letter that follows. 2025-001- Significant Deficiency- Internal Controls over Reporting- Condition- There was no evidence of the controls in place to review and approve reports prior to submission. Response- The Manatee County Clerk of the Circuit Court and Comptroller's Office is implementing an enhance tracking procedure in order to ensure the completeness and timeliness of all reporting. The county departments will submit all grant information including but not limited to progress reports and reimbursement requests to the Clerk's Office for our approval before they are submitted to the granting agency. The following are Manatee County's management responses to the internal control findings: 2025-001 Significant Deficincy - Internal Controls over Reporting Finding: There is no evidence of the internal control requiring review and approval prior to submission of the cash on hand quarterly report and the FFATA reports prior to submission. Manatee County has updated our procedures for reporting to clarify both separation of preparation and approvals of reports as well as timeliness of submission. In regard to internal controls for approvals, we have updated our procedures to clarify that signatures are required by both preparers and approvers of the report pre-submission. In regard to timing, for cash on hand quarterly reports, these reports are due no later than the 30th of the month following the quarter being reported (e.g., if the reporting period is October, November, and December, the report must be submitted by January 30th). The Grants Division Manager will be responsible for ensuring that this process is followed, and coordinate with the Fiscal team and CFO for all necessary reports. FFATA reports are due in the sam.gov system no later than the 30th of the month following the month in which the subaward was obligated (e.g., if obligated in November, the report must be submitted by December 30th of that same year). The Grants Division Manager will be responsible for ensuring that this process is followed. The Grants Division plans to perform trainings Spring 2026 for all Manatee County employees who touch grants to ensure awareness across all grants.
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