EIN: 596000773
UEI: ZAMZMX9ZHCM9
Audit also covers 2 related EINs: 596000772, 596000776 · unlinked EINs have no separate FAC filing
Audited by: CHERRY BEKAERT LLP
Cognizant agency: 21 [Department of the Treasury]
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Data as of September 14, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 7, 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 7, 2026 (22 days from today).
What is a management decision? →FAC accepted this audit on April 8, 2025 — management decision was due October 8, 2025.
FAC accepted this audit on April 17, 2024 — management decision was due October 17, 2024.
FAC accepted this audit on April 18, 2023 — management decision was due October 18, 2023.
FAC accepted this audit on April 21, 2022 — management decision was due October 21, 2022.
FAC accepted this audit on April 20, 2021 — management decision was due October 20, 2021.
FAC accepted this audit on April 9, 2020 — management decision was due October 9, 2020.
The reporting of eligible officer salaries for reimbursement was erroneous; however, there were sufficient other officers hired to fulfill grant requirements. There are no associated questioned costs since the Department of Justice has allowed the Orange County Sheriff's Office to replace the improper reimbursement requests with an equivalent set of reimbursement requests related to officers hired after the grant award date. Cause of Condition: The County has a control in place to verify that officers selected for inclusion in this grant meet the supplement, not supplant, requirement. However, the control was not properly performed and ineligible officers were selected. Recommendation: The current control process to ensure eligible officers are selected under this grant should be reviewed and strengthened. The County should also consider adding a secondary control whereby the hiring dates of the selected officers are reviewed prior to the submission of the quarterly reimbursement requests. Management response: Concur. Additional human resource verification documentation will now be required to determine the correct dates of hire are after the contract date of execution on the COPS Hiring grant to ensure complete compliance. Because the COPS guidance states only entry-level sworn officers to be funded with the grant, officers chosen were based on the sworn date instead of their hire date.
Show full finding ▾Hide full finding ▴U.S. Department of Justice CFDA # 16.710 - Public Safety Partnership and Community Policing Grants Statement of Condition 2019-001: Our tests of reimbursement requests for salaries and related expenses associated with Orange County Sheriff's Office officers found 7 instances, out of the 25 tested, whereby the officers for which reimbursement requests were submitted had been hired prior to the grant award. Criteria: In accordance with the U.S. Department of Justice, Office of Community Oriented Policing Services (COPS) Hiring Program, grantees must use the funds to supplement, and not supplant, funds that were already committed prior to the grant award. Accordingly, officers must be hired after the grant award date in order for their salary and associated expenses to be eligible for reimbursement. Effect of Condition: The reporting of eligible officer salaries for reimbursement was erroneous; however, there were sufficient other officers hired to fulfill grant requirements. There are no associated questioned costs since the Department of Justice has allowed the Orange County Sheriff's Office to replace the improper reimbursement requests with an equivalent set of reimbursement requests related to officers hired after the grant award date. Cause of Condition: The County has a control in place to verify that officers selected for inclusion in this grant meet the supplement, not supplant, requirement. However, the control was not properly performed and ineligible officers were selected. Recommendation: The current control process to ensure eligible officers are selected under this grant should be reviewed and strengthened. The County should also consider adding a secondary control whereby the hiring dates of the selected officers are reviewed prior to the submission of the quarterly reimbursement requests. Management response: Concur. Additional human resource verification documentation will now be required to determine the correct dates of hire are after the contract date of execution on the COPS Hiring grant to ensure complete compliance. Because the COPS guidance states only entry-level sworn officers to be funded with the grant, officers chosen were based on the sworn date instead of their hire date.
Finding: 2019-001 Comment: In accordance with the U.S. Department of Justice, Office of Community Policing Services (COPS) Hiring Program, funds must be used to supplement, not supplant, funds already committed prior to the grant award. The Orange County Sheriff?s Office submitted reimbursement requests for officers that had been hired prior to the grant award. Planned Corrective Action: Additional human resource verification documentation will now be required to determine the correct dates of hire are after the contract date of execution on the COPS Hiring grant to ensure complete compliance. Because the COPS guidance states only entry-level sworn officers to be funded with the grant, officers chosen were based on the sworn date instead of the hire date. Anticipated Completion Date: April 1, 2020 Responsible Contact Person: Andrew DiLoreto Comptroller, Orange County Sheriff?s Office andy.diloreto@ocfl.
FAC accepted this audit on April 15, 2019 — management decision was due October 15, 2019.
FAC accepted this audit on April 10, 2018 — management decision was due October 10, 2018.
FAC accepted this audit on April 16, 2017 — management decision was due October 16, 2017.
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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