EIN: 616000710
UEI: YM8CFF6BKCM9
Audited by: Roy W. Hunter CPA PLLC
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 February 9, 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 August 9, 2026 (24 days ago).
What is a management decision? →FAC accepted this audit on April 7, 2025 — management decision was due October 7, 2025.
FAC accepted this audit on April 8, 2024 — management decision was due October 8, 2024.
FAC accepted this audit on February 9, 2023 — management decision was due August 9, 2023.
The Warren County Fiscal Court Failed To Implement Adequate Internal Controls Over Subrecipient Monitoring Federal Program: 21.027 COVID-19 - Coronavirus State And Local Fiscal Recovery Funds Award Number and Year: 1505-0271 2021 Name of Federal Agency and Pass-Thru Agency (if applicable): U.S. Department of the Treasury Compliance Requirements: Subrecipient Monitoring Type of Finding: Material Weakness Amount of Questioned Costs: None Opinion Modification (if applicable): Yes, Qualified COVID Related: Yes The Warren County Fiscal Court failed to implement adequate internal controls over subrecipient monitoring. The fiscal court granted a subaward of Coronavirus State And Local Fiscal Recovery Funds to Live the Dream Development, Inc. in the amount of $1,000,000 for an affordable housing project. As a requirement of the subaward, the subrecipient is required to submit quarterly progress and financial reports to the fiscal court. The fiscal court did not receive any quarterly subrecipient progress or financial reports during the 2021-2022 fiscal year. Awards unspent as of December 31, 2024 are required to be returned to the Warren County Fiscal Court. The award of $1,000,000 was paid on February 14, 2022. Subrecipient reports were not submitted by the subrecipient for quarters ending on March 31, 2022 or June 30, 2022. This was caused by an oversight of the fiscal court. The county treasurer was unaware that reports needed to be submitted to the fiscal court even if none of the funds have been spent by the subrecipient. The treasurer was under the assumption that the project had not been started as of June 30, 2022. By not receiving adequate subrecipient monitoring documentation, the fiscal court is unable to document their supervision of the subaward to the agency to ensure requirements for the federal monies are being followed. Additionally, unallowable activities could go unnoticed due to the lack of oversight. In addition, the opinion was modified. 2 CFR 200.332 lists the requirements for pass-through entities. 2 CFR 220.332(d) requires all pass-through entities to ?Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved. Pass-through entity monitoring of the subrecipient must include: (1) Reviewing financial and performance reports required by the pass-through entity.? Additionally, 2 CFR 200.501(a) states ?A non-federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part.? This is not a repeat finding from the previous year.
Show full finding ▾Hide full finding ▴The Warren County Fiscal Court Failed To Implement Adequate Internal Controls Over Subrecipient Monitoring Federal Program: 21.027 COVID-19 - Coronavirus State And Local Fiscal Recovery Funds Award Number and Year: 1505-0271 2021 Name of Federal Agency and Pass-Thru Agency (if applicable): U.S. Department of the Treasury Compliance Requirements: Subrecipient Monitoring Type of Finding: Material Weakness Amount of Questioned Costs: None Opinion Modification (if applicable): Yes, Qualified COVID Related: Yes The Warren County Fiscal Court failed to implement adequate internal controls over subrecipient monitoring. The fiscal court granted a subaward of Coronavirus State And Local Fiscal Recovery Funds to Live the Dream Development, Inc. in the amount of $1,000,000 for an affordable housing project. As a requirement of the subaward, the subrecipient is required to submit quarterly progress and financial reports to the fiscal court. The fiscal court did not receive any quarterly subrecipient progress or financial reports during the 2021-2022 fiscal year. Awards unspent as of December 31, 2024 are required to be returned to the Warren County Fiscal Court. The award of $1,000,000 was paid on February 14, 2022. Subrecipient reports were not submitted by the subrecipient for quarters ending on March 31, 2022 or June 30, 2022. This was caused by an oversight of the fiscal court. The county treasurer was unaware that reports needed to be submitted to the fiscal court even if none of the funds have been spent by the subrecipient. The treasurer was under the assumption that the project had not been started as of June 30, 2022. By not receiving adequate subrecipient monitoring documentation, the fiscal court is unable to document their supervision of the subaward to the agency to ensure requirements for the federal monies are being followed. Additionally, unallowable activities could go unnoticed due to the lack of oversight. In addition, the opinion was modified. 2 CFR 200.332 lists the requirements for pass-through entities. 2 CFR 220.332(d) requires all pass-through entities to ?Monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved. Pass-through entity monitoring of the subrecipient must include: (1) Reviewing financial and performance reports required by the pass-through entity.? Additionally, 2 CFR 200.501(a) states ?A non-federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part.? This is not a repeat finding from the previous year.
Prepared by: Greg Burrell Date Prepared: 12/21/2022 Person Respomible for Corrective Action Plan: Warren County Fiscal Court Anticipated Completion Date: 3/31/2023 Official's Response: The Treasurer and County Judge have been in communication with Live the Dream Development about proper sub recipient reporting and they are providing quarterly reports. The project had not started and there was some confusion on whether they had to report that they hadn't started. They had communicated this verbally to the county but a written report was not received by June 30, 2022.
FAC accepted this audit on March 27, 2022 — management decision was due September 27, 2022.
FAC accepted this audit on June 7, 2021 — management decision was due December 7, 2021.
FAC accepted this audit on February 12, 2020 — management decision was due August 12, 2020.
FAC accepted this audit on May 27, 2019 — management decision was due November 27, 2019.
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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