EIN: 596001475
UEI: GSA_MIGRATION
Data as of August 19, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 26, 2022. 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 26, 2022, which was (1333 days ago).
What is a management decision? →2021-001 Review of Reports Assistance Listing: 97.036 Disaster Grants ? Public Assistance Award Year: 2021 Federal Agency: Department of Homeland Security ? Federal Emergency Management Agency Pass-through Agency: Florida Department of Emergency Management Contract: Z0809 Criteria: 2 CFR 200.303 requires non-federal entities to establish and maintain effective internal controls. Reports should be subject to independent review to verify completeness, validity and timeliness of submission. Condition: Review of quarterly reports was not consistently documented. Cause: Melbourne-Tillman Water Control District management reviewed quarterly reports prior to submission however this review was not documented. Effect: Reports submitted to Florida Department of Emergency Management may be incomplete, include errors, or be submitted late. Questioned Costs: None Perspective: The Melbourne-Tillman Water Control District was required to submit only one quarterly report during fiscal year 2021 because the awards were obligated during the fourth quarter of the year. Recommendation: Review of reports should be documented prior to submission to the grantor. Management?s Response and Corrective Action Plan: District Staff and Management have reviewed the required criteria documenting the review of reports prior to submission and will follow these requirements on any future grants.
Date: 06/21/2022 To: Debbie Goode, CPA, Carr, Riggs & Ingram From: Debbie LeClair, District Manager Re: Audit Corrective Action Plan In response to the audit completed for fiscal year 2020-2021, I offer the following corrective action plan: 2021-001 Review of Reports District Staff and Management have reviewed the required criteria documenting the review of reports prior to submission and will follow these requirements on any future grants. Anticipated Completion Date: Effective Immediately Responsible Party: Debbie Leclair, District Manager
2021-002 Review of Expenses Assistance Listing: 97.036 Disaster Grants ? Public Assistance Award Year: 2021 Federal Agency: Department of Homeland Security ? Federal Emergency Management Agency Pass-through Agency: Florida Department of Emergency Management Contract: Z0809 Criteria: 2 CFR 200.303 requires non-federal entities to establish and maintain effective internal controls. Expenses should be reviewed prior to submission to the grantor. Condition: Supervisor review and approval of employee day sheets (including employee hours, equipment use, and materials installed) was not consistently documented. Cause: Supervisor review was mistakenly omitted from an employee day sheet. Effect: Expense documentation may contain errors or not accurately reflect expenses incurred. Questioned Costs: None Perspective: We sampled 40 expenses for testing and noted only one lacked supervisor review and approval. Recommendation: Review of expenses should be consistently documented. Management?s Response and Corrective Action Plan: District Staff and Management have reviewed the required criteria establishing effective internal controls for expenses and the review process required prior to submission. These requirements will be followed on any future grants.
Date: 06/21/2022 To: Debbie Goode, CPA, Carr, Riggs & Ingram From: Debbie LeClair, District Manager Re: Audit Corrective Action Plan In response to the audit completed for fiscal year 2020-2021, I offer the following corrective action plan: 2021-002 Review of Expenses District Staff and Management have reviewed the required criteria establishing effective internal controls for expenses and the review process required prior to submission. These requirements will be followed on any future grants. Anticipated Completion Date: Effective Immediately Responsible Party: Debbie Leclair, District Manager
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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