EIN: 596000785
UEI: XL2DNFMPCR44
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 30, 2025. 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 30, 2025 (238 days ago).
What is a management decision? →We noted that the Schedule of Expenditures of Federal Awards and State Financial Assistance (Schedule) provided to the auditors for the fiscal year ended September 30, 2024 included $56,503,870 of federal expenditures for the Federal Transit Cluster, assistance listing number 20.507, that should have been included in the Schedule for the fiscal year ended September 30, 2023. The County executed an ARPA transportation grant in September 2023 for which prior year eligible incurred costs were applied, however, these expenditures were not reported on the County’s Schedule until FY 2024. The Schedule for fiscal year ended September 30, 2023 was reissued to include the $56,503,870 and the expenditures were removed from the Schedule for the fiscal year ended September 30, 2024. Context: The finding is considered isolated in nature to the federal program in question. Effect: Improper reporting of federal expenditures resulted in a material error on the Schedule. Identification as a repeat finding, if applicable: Yes (2023-006) Cause: The department directly administering this grant did not realize they had to immediately recognize the expenditures associated with the grant at the time of grant award when the decision was made to apply prior eligible incurred costs. The transaction was not recorded until the reimbursement request was submitted in fiscal year 2024. Recommendation: Grant activities including general ledger activity should be reconciled by the departments managing the programs and the information communicated timely to the Office of Financial Management and Budget (OFMB). Depending on the nature and size of the grant programs these reconciliations could occur, monthly, quarterly or yearly, depending on what is most efficient in each individual situation. Also additional training could be provided to help enhance the understanding of grant personnel around some of the important nuances of revenue and expenditure recognition criteria the County must comply with in accordance with generally accepted accounting principles so they provide OFMB with sufficient information to prepare the end of year Schedule or so they can ask questions of OFMB and County Finance and seek assistance for any matters they are unsure of how to process.
Show full finding ▾Hide full finding ▴2024-003 ─ Schedule of Expenditures of Federal Awards and State Financial Assistance (Schedule) U.S. Department of Transportation – Federal Transit Cluster (ALN No. 20.507) Federal award year 2023 Criteria: In accordance with 2 CFR 200.510(b), the auditee must prepare a Schedule of Expenditures of Federal Awards for the period covered by the auditee’s financial statements which must include the total federal awards expended as determined in accordance with 2 CFR 200.502. 2 CFR Section 200.502(a) states that the determination of when a federal award is expended should be based on when the activity related to the federal award occurs. Generally, the activity pertains to events that require the non-federal entity to comply with federal statutes, regulations and the terms and conditions of federal awards, such as expenditure/expense transactions associated with grant awards. Condition: We noted that the Schedule of Expenditures of Federal Awards and State Financial Assistance (Schedule) provided to the auditors for the fiscal year ended September 30, 2024 included $56,503,870 of federal expenditures for the Federal Transit Cluster, assistance listing number 20.507, that should have been included in the Schedule for the fiscal year ended September 30, 2023. The County executed an ARPA transportation grant in September 2023 for which prior year eligible incurred costs were applied, however, these expenditures were not reported on the County’s Schedule until FY 2024. The Schedule for fiscal year ended September 30, 2023 was reissued to include the $56,503,870 and the expenditures were removed from the Schedule for the fiscal year ended September 30, 2024. Context: The finding is considered isolated in nature to the federal program in question. Effect: Improper reporting of federal expenditures resulted in a material error on the Schedule. Identification as a repeat finding, if applicable: Yes (2023-006) Cause: The department directly administering this grant did not realize they had to immediately recognize the expenditures associated with the grant at the time of grant award when the decision was made to apply prior eligible incurred costs. The transaction was not recorded until the reimbursement request was submitted in fiscal year 2024. Recommendation: Grant activities including general ledger activity should be reconciled by the departments managing the programs and the information communicated timely to the Office of Financial Management and Budget (OFMB). Depending on the nature and size of the grant programs these reconciliations could occur, monthly, quarterly or yearly, depending on what is most efficient in each individual situation. Also additional training could be provided to help enhance the understanding of grant personnel around some of the important nuances of revenue and expenditure recognition criteria the County must comply with in accordance with generally accepted accounting principles so they provide OFMB with sufficient information to prepare the end of year Schedule or so they can ask questions of OFMB and County Finance and seek assistance for any matters they are unsure of how to process.
The Office of Financial Management and Budget (OFMB) has collaborated with County departments and agencies that administer grants to ensure staff are informed of and participate in relevant training opportunities related to State and Federal grants. In addition, OFMB continues to monitor grant activity through established agenda review and grant reconciliation processes to identify and address potential errors or omissions and will provide guidance as needed.
2023-006
FAC accepted this audit on June 28, 2024 — management decision was due December 28, 2024.
The County was unable to provide evidence that a timely review took place for four out of four quarterly reports selected for testing as the reports were submitted after the due date. Questioned costs: Not applicable. Context: This condition is considered to be systemic in nature. Identification as a repeat finding, if applicable: No Cause: The County’s control over this grant’s reporting requirement was not operating effectively. Due to staff constraints, the County was unable to submit the reports timely. Effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that the County review its current policies for oversight of compliance with reporting requirements for this grant. Personnel in charge of administering grant compliance should review the County’s grant reports to ensure the timeliness and regulatory compliance are met prior to submission to grantors and should establish some form of available evidence to demonstrate the review was completed whether it be a signoff, an email or other evidence the reports were reviewed timely before being filed. Views of responsible officials: The department has an internal process in place requiring the review and signature by Finance Director prior to the submission of quarterly report. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
Show full finding ▾Hide full finding ▴2023-002 Reporting U.S. Department of Housing and Urban Development - Community Development Block Grants Entitlement Cluster (CDBG) (ALN No. 14.218) Federal award year 2016-2023 Criteria: Grantee must provide a Cash on Hand Quarterly Report to the grantor certifying that information within report is accurate. The County is required to review the quarterly reports before submission to the grantor. Condition: The County was unable to provide evidence that a timely review took place for four out of four quarterly reports selected for testing as the reports were submitted after the due date. Questioned costs: Not applicable. Context: This condition is considered to be systemic in nature. Identification as a repeat finding, if applicable: No Cause: The County’s control over this grant’s reporting requirement was not operating effectively. Due to staff constraints, the County was unable to submit the reports timely. Effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that the County review its current policies for oversight of compliance with reporting requirements for this grant. Personnel in charge of administering grant compliance should review the County’s grant reports to ensure the timeliness and regulatory compliance are met prior to submission to grantors and should establish some form of available evidence to demonstrate the review was completed whether it be a signoff, an email or other evidence the reports were reviewed timely before being filed. Views of responsible officials: The department has an internal process in place requiring the review and signature by Finance Director prior to the submission of quarterly report. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
The department has an internal process in place requiring the review and signature by Finance Director prior to the submission of quarterly report. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
The County was unable to provide evidence that a timely review took place for four out of four quarterly reports selected for testing as the reports were submitted after the due date. Questioned costs: Not applicable. Context: This condition is considered to be systemic in nature. Identification as a repeat finding, if applicable: No Cause: The County’s control over this grant’s reporting requirement was not operating effectively. Due to staff constraints, the County was unable to submit the reports timely. Effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that the County review its current policies for oversight of compliance with reporting requirements for this grant. Personnel in charge of administering grant compliance should review the County’s grant reports to ensure the timeliness and regulatory compliance are met prior to submission to grantors and should establish some form of available evidence to demonstrate the review was completed whether it be a signoff, an email or other evidence the reports were reviewed timely before being filed. Views of responsible officials: The department has an internal process in place requiring the review and signature by Finance Director prior to the submission of quarterly report. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
Show full finding ▾Hide full finding ▴2023-002 Reporting U.S. Department of Housing and Urban Development - Community Development Block Grants Entitlement Cluster (CDBG) (ALN No. 14.218) Federal award year 2016-2023 Criteria: Grantee must provide a Cash on Hand Quarterly Report to the grantor certifying that information within report is accurate. The County is required to review the quarterly reports before submission to the grantor. Condition: The County was unable to provide evidence that a timely review took place for four out of four quarterly reports selected for testing as the reports were submitted after the due date. Questioned costs: Not applicable. Context: This condition is considered to be systemic in nature. Identification as a repeat finding, if applicable: No Cause: The County’s control over this grant’s reporting requirement was not operating effectively. Due to staff constraints, the County was unable to submit the reports timely. Effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that the County review its current policies for oversight of compliance with reporting requirements for this grant. Personnel in charge of administering grant compliance should review the County’s grant reports to ensure the timeliness and regulatory compliance are met prior to submission to grantors and should establish some form of available evidence to demonstrate the review was completed whether it be a signoff, an email or other evidence the reports were reviewed timely before being filed. Views of responsible officials: The department has an internal process in place requiring the review and signature by Finance Director prior to the submission of quarterly report. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
The department has an internal process in place requiring the review and signature by Finance Director prior to the submission of quarterly report. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
It was noted four out of four quarterly reports selected for testing were filed after the due date stipulated by the agency. Questioned costs: Not applicable. Context: This condition is considered to be systemic in nature. Identification as a repeat finding, if applicable: No Cause: Due to staff constraints, the County was unable to submit the reports timely. Effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that County personnel in charge of administering grant compliance, review the County’s grant reports to ensure the reports are submitted on a timely basis in accordance with the provisions of the grant agreement to the grantors. Views of responsible officials: The department has an internal process in place requiring the timely review and submittal of grant reports. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
Show full finding ▾Hide full finding ▴2023-004 Reporting U.S. Department of Housing and Urban Development - Community Development Block Grants Entitlement Cluster (CDBG) (ALN No. 14.218) Federal award year 2016-2023 Criteria: Grantee must provide a Cash on Hand Quarterly Report to the grantor certifying that information within report is accurate. The County is required to review the quarterly reports before submission to the grantor. Condition: It was noted four out of four quarterly reports selected for testing were filed after the due date stipulated by the agency. Questioned costs: Not applicable. Context: This condition is considered to be systemic in nature. Identification as a repeat finding, if applicable: No Cause: Due to staff constraints, the County was unable to submit the reports timely. Effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that County personnel in charge of administering grant compliance, review the County’s grant reports to ensure the reports are submitted on a timely basis in accordance with the provisions of the grant agreement to the grantors. Views of responsible officials: The department has an internal process in place requiring the timely review and submittal of grant reports. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
The department has an internal process in place requiring the timely review and submittal of grant reports. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
It was noted four out of four quarterly reports selected for testing were filed after the due date stipulated by the agency. Questioned costs: Not applicable. Context: This condition is considered to be systemic in nature. Identification as a repeat finding, if applicable: No Cause: Due to staff constraints, the County was unable to submit the reports timely. Effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that County personnel in charge of administering grant compliance, review the County’s grant reports to ensure the reports are submitted on a timely basis in accordance with the provisions of the grant agreement to the grantors. Views of responsible officials: The department has an internal process in place requiring the timely review and submittal of grant reports. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
Show full finding ▾Hide full finding ▴2023-004 Reporting U.S. Department of Housing and Urban Development - Community Development Block Grants Entitlement Cluster (CDBG) (ALN No. 14.218) Federal award year 2016-2023 Criteria: Grantee must provide a Cash on Hand Quarterly Report to the grantor certifying that information within report is accurate. The County is required to review the quarterly reports before submission to the grantor. Condition: It was noted four out of four quarterly reports selected for testing were filed after the due date stipulated by the agency. Questioned costs: Not applicable. Context: This condition is considered to be systemic in nature. Identification as a repeat finding, if applicable: No Cause: Due to staff constraints, the County was unable to submit the reports timely. Effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that County personnel in charge of administering grant compliance, review the County’s grant reports to ensure the reports are submitted on a timely basis in accordance with the provisions of the grant agreement to the grantors. Views of responsible officials: The department has an internal process in place requiring the timely review and submittal of grant reports. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
The department has an internal process in place requiring the timely review and submittal of grant reports. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
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