EIN: 630516896
UEI: VLJMHLLDLY84
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 10, 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 December 10, 2026 (105 days from today).
What is a management decision? →The financial report was due 30 days after the end of the reporting period. The report was not filed in a timely manner. Effect: The report was filed late. Cause: The FY2024 Semi-Annual Revolving Loan Fund Financial Reports were not submitted within the required timeframe. Current management was not responsible for report preparation during the reporting period and was unable to verify the specific circumstances that resulted in the late submissions. The finding indicates that reporting controls and monitoring procedures in place at the time were not sufficient to ensure required deadlines were met primarily due to accounting and RLF staff turnover. Recommendation: The organization should ensure that procedures are put in place to meet reporting requirements. Views of responsible officials and planned corrective actions: NARCOG agrees with the finding and will adhere to the corrective action plan on page 15 of the financial report.
Show full finding ▾Hide full finding ▴U.S. Economic Development Administration ALN# 11.307 Significant Deficiency: 2024-001 Reporting Criteria: the Organization is required to submit certain reports to the appropriate federal agency for revolving loan funds and grants. Condition: The financial report was due 30 days after the end of the reporting period. The report was not filed in a timely manner. Effect: The report was filed late. Cause: The FY2024 Semi-Annual Revolving Loan Fund Financial Reports were not submitted within the required timeframe. Current management was not responsible for report preparation during the reporting period and was unable to verify the specific circumstances that resulted in the late submissions. The finding indicates that reporting controls and monitoring procedures in place at the time were not sufficient to ensure required deadlines were met primarily due to accounting and RLF staff turnover. Recommendation: The organization should ensure that procedures are put in place to meet reporting requirements. Views of responsible officials and planned corrective actions: NARCOG agrees with the finding and will adhere to the corrective action plan on page 15 of the financial report.
FINDINGS - U.S ECONOMIC DEVELOPMENT ADMINISTRATION, ALN# 11.307 SIGNFICANT DEFICIENCY Finding 2024-001 - Reporting: The U.S. Economic Development Administration ALN # 11 .307 require reports to the appropriate federal agency for revolving loan funds and grants. Response to Aydjt finding 2024-001: Background: The FY2024 Semi-Annual Revolving Loan Fund Financial Reports were not submitted within the required timeframe. Current accounting and RLF management were not responsible for report preparation during the reporting period and unable to verify the specific circumstances that resulted in the late submissions. The finding indicates that report controls and monitoring procedures in place at the time were not sufficient to ensure required deadlines were met primarily due to accounting and RLF staff turnover. Conclusion: Staffing turnover was mitigated in Fall 2025 allowing significant progress towards existing corrective action plan. Progress was as follows: • Developing updated and written procedures for RLF reporting. • Ensuring current key staff members and management have access to reporting instructions and supporting documentation. • Ensuring periodic management review of reporting deadlines and requirements.
FAC accepted this audit on July 15, 2025 — management decision was due January 15, 2026.
The financial report was due 90 days after the end of the reporting period. The report was not filed in a timely manner. Effect: The report was filed late. Cause: The Organization was in the middle of a transition of leadership in the Finance Department. The new Finance Director had to be set up as an authorized representative before submitting reports. Recommendation: The organization should ensure that procedures are put in place to meet reporting requirements. Views of responsible officials and planned corrective actions: NARCOG agrees with the finding and will adhere to the corrective action plan on page 61 of the financial report.
Show full finding ▾Hide full finding ▴U.S. Economic Development Administration ALN# 11.307 Significant Deficiency: 2022-001 Reporting Criteria: the Organization is required to submit certain reports to the appropriate federal agency for revolving loan funds and grants. Condition: The financial report was due 90 days after the end of the reporting period. The report was not filed in a timely manner. Effect: The report was filed late. Cause: The Organization was in the middle of a transition of leadership in the Finance Department. The new Finance Director had to be set up as an authorized representative before submitting reports. Recommendation: The organization should ensure that procedures are put in place to meet reporting requirements. Views of responsible officials and planned corrective actions: NARCOG agrees with the finding and will adhere to the corrective action plan on page 61 of the financial report.
FINDINGS- FINANCIAL STATEMENT AUDIT SIGNFICANT DEFICIENCY Finding 2022-001 - Reporting : The U.S. Economic Development Administration ALN # 11 .307 require reports to the appropriate federal agency for revolving loan funds and grants. Response to Audit Finding 2022-001 : Background: In March of 2022 , NARCOG had a transition of leadership in the Finance Department. The new Finance Director had to be set up as an authorized representative for the organization before reporting could be submitted, which caused a delay in reporting in a timely manner. The Finance Director is still learning the process and requirements of the financial data for the reporting. Conclusion: Going forward NARCOG will have a three-member team to ensure that reporting is submitted in a timely manner. The Finance Director, Executive Director, and Planning Director will all have the capability of completing and submitting reports.
2021-002
FAC accepted this audit on July 3, 2023 — management decision was due January 3, 2024.
The financial report was due 90 days after the end of the reporting period. The report was not filed in a timely manner. Effect: The report was filed late. Cause: The organization was in the middle of a transition of leadership in the Finance Department. The new Finance Director had to be set up as an authorized representative before submitting reports. Recommendation: The organization should ensure that more than one member of Management has the appropriate authority to ensure reports are filed in a timely manner. Views of responsible officials and planned corrective actions: NARCOG agrees with the finding and will adhere to the corrective action plan on page 48 of the financial report.
Show full finding ▾Hide full finding ▴U.S. Economic Development Administration ALN # 11.307 Significant Deficiency ? 2021-002 Reporting Criteria: The organization is required to submit certain reports to the appropriate federal agency for revolving loan funds and grants. Condition: The financial report was due 90 days after the end of the reporting period. The report was not filed in a timely manner. Effect: The report was filed late. Cause: The organization was in the middle of a transition of leadership in the Finance Department. The new Finance Director had to be set up as an authorized representative before submitting reports. Recommendation: The organization should ensure that more than one member of Management has the appropriate authority to ensure reports are filed in a timely manner. Views of responsible officials and planned corrective actions: NARCOG agrees with the finding and will adhere to the corrective action plan on page 48 of the financial report.
FINDINGS-FINANCIAL STATEMENT AUDIT SIGNFICANT DEFICIENCY Finding 2021-002 - Reporting: The U.S. Economic Development Administration ALN # 11.307 require reports to the appropriate federal agency for revolving loan funds and grants. Response to Audit Finding 2021-002: Background: In March of 2022, NARCOG had a transition of leadership in the Finance Department. The new Finance Director had to be set up as an authorized representative for the organization before reporting could be submitted which caused a delay in reporting in a timely manner. Conclusion: Going forward NARCOG will have a three-member team to ensure that reporting is submitted in a tf mely manner. The Finance Director, Executive Director, and Planning Director will all have the capability of completing and submitting reports.
The organization is required to file a fund report quarterly. The report was due 30 days after the end of each quarter. The report was not filed in a timely manner. Effect: The report was filed late. Cause: The organization is in the process of determining the cause for the late filing. Recommendation: The organization should ensure that they have a member of Management follow-up on all reporting. Views of responsible officials and planned corrective actions: NARCOG agrees with the finding and will adhere to the corrective action plan on page 49 of the financial report.
Show full finding ▾Hide full finding ▴U.S. Department of Agriculture ALN # 10.769 Significant Deficiency ? 2021-003 Reporting Criteria: The organization is required to submit certain reports to the appropriate federal agency for revolving loan funds and grants. Condition: The organization is required to file a fund report quarterly. The report was due 30 days after the end of each quarter. The report was not filed in a timely manner. Effect: The report was filed late. Cause: The organization is in the process of determining the cause for the late filing. Recommendation: The organization should ensure that they have a member of Management follow-up on all reporting. Views of responsible officials and planned corrective actions: NARCOG agrees with the finding and will adhere to the corrective action plan on page 49 of the financial report.
FINDINGS-FINANCIAL STATEMENT AUDIT SIGNFICANT DEFICIENCY Finding 2021-003 -Reporting: The U.S. Department of Agriculture ALN # 10.769 require reports to the appropriate federal agency for revolving loan funds and grants. Response to Audit Finding 2021-003: Background: In March of 2022, NARCOG had a transition of leadership in the Finance Department. The new Finance Director had to be set up as an authorized representative for the organization before reporting could be submitted which caused a delay in reporting in a timely manner. Conclusion: Going forward NARCOG will have a three-member team to ensure that reporting is submitted in a timely manner. The Finance Director, Executive Director, and Planning Director will all have the capability of completing and submitting reports.
FAC accepted this audit on November 8, 2020 — management decision was due May 8, 2021.
Purchase orders are required to be approved before any purchases are made. In one instance, a transit invoice was dated before the purchase order. The services were received before approved. Effect: Not adhering to proper internal controls increases the risk of erroneous or inappropriate purchases. Cause: The requisitioner did not follow the proper internal control procedures before the purchase was made. Recommendations: NARCOG should adhere to their internal control procedures. Views of responsible officials and planned corrective actions: NARCOG agrees with the finding and will adhere to the corrective action plan on page 45 of this financial report.
Show full finding ▾Hide full finding ▴Criteria: An adequate system of internal controls is maintained to prevent unauthorized purchases. Condition: Purchase orders are required to be approved before any purchases are made. In one instance, a transit invoice was dated before the purchase order. The services were received before approved. Effect: Not adhering to proper internal controls increases the risk of erroneous or inappropriate purchases. Cause: The requisitioner did not follow the proper internal control procedures before the purchase was made. Recommendations: NARCOG should adhere to their internal control procedures. Views of responsible officials and planned corrective actions: NARCOG agrees with the finding and will adhere to the corrective action plan on page 45 of this financial report.
Finding 2019-002 - Internal Control An adequate system of internal controls is maintained to prevent unauthorized purchases. In one instance a transit invoice for services was dated before a PO was obtained. Response to Audit Finding 2019-002 This particular transit invoice involved a bus that had been in an accident. The bus was towed directly to the Body Shop and repairs were started to get the vehicle back into service as soon as possible. The Executive Director and ALDOT were notified of the accident and approval was received to begin repairs. The Body Shop invoiced NARCOG before the NARCOG purchase order was printed. This finding was the ONLY incident that happened the entire fiscal year, and we feel our procedures are solid and strictly adhered to. This incident was a unique situation, but again, all approvals were received. Contact Persons: Michael Stout, Robby Cantrell Anticipated Completion Date:Completed.
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