EIN: 630520720
UEI: C8GWYQFVG6L7
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 22, 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 March 22, 2023 (1252 days ago).
What is a management decision? →The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200, defines period of performance as the initial start of a federal award and the planned end date. Pursuant to the Coronavirus Aid, Relief and Economic Securities Act (the "CARES Act"), the period of performance for the CARES Act was March 1, 2020 through December 30, 2020. Pursuant to Governor Ivey's Eleventh Supplement Declaration of the State of Emergency related to the COVID-19 outbreak issued June 9, 2020, as part of the CARES Act, county officials were ordered to maintain custody of state inmates until the inmates could be safely transferred to a Department of Corrections facility. County commissions received a daily reimbursement of $28.00 per prisoner for expenses related to housing the prisoners. Pursuant to grant guidance from the pass-through entity, this reimbursement rate was effective March 20, 2020 through December 30, 2020. Testing revealed errors in the calculation of the amounts claimed for reimbursement which resulted in questioned costs of $39,144.00. The errors were the result of the Commission claiming reimbursement for inmate expenses prior to the beginning of the period of performance. Controls were not in place to ensure all reimbursement requests from Coronavirus Relief Funds were calculated correctly. As a result, the Commission received reimbursement from Coronavirus Relief Funds in excess of amounts allowable.
Show full finding ▾Hide full finding ▴The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200, defines period of performance as the initial start of a federal award and the planned end date. Pursuant to the Coronavirus Aid, Relief and Economic Securities Act (the "CARES Act"), the period of performance for the CARES Act was March 1, 2020 through December 30, 2020. Pursuant to Governor Ivey's Eleventh Supplement Declaration of the State of Emergency related to the COVID-19 outbreak issued June 9, 2020, as part of the CARES Act, county officials were ordered to maintain custody of state inmates until the inmates could be safely transferred to a Department of Corrections facility. County commissions received a daily reimbursement of $28.00 per prisoner for expenses related to housing the prisoners. Pursuant to grant guidance from the pass-through entity, this reimbursement rate was effective March 20, 2020 through December 30, 2020. Testing revealed errors in the calculation of the amounts claimed for reimbursement which resulted in questioned costs of $39,144.00. The errors were the result of the Commission claiming reimbursement for inmate expenses prior to the beginning of the period of performance. Controls were not in place to ensure all reimbursement requests from Coronavirus Relief Funds were calculated correctly. As a result, the Commission received reimbursement from Coronavirus Relief Funds in excess of amounts allowable.
Finding: The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200, defines period of performance as the initial start of a federal award and the planned end date. Pursuant to the Coronavirus Aid, Relief and Economic Securities Act (the "Cares Act"), the period of performance for the CARES Act was March 1, 2020 through December 30, 2020. Pursuant to Governor Ivey's Eleventh Supplement Declaration of the State of Emergency related to the COVID-19 outbreak issued June 9, 2020, as part of the CARES Act, county officials were ordered to maintain custody of state inmates until the inmates could be safely transferred to a Department of Corrections facility. County commissions received a daily reimbursement of $28.00 per prisoner for expenses related to housing the prisoners. Pursuant to grant guidance from the pass-through entity, this reimbursement rate was effective March 20, 2020 through December 30, 2020. Testing revealed errors in the calculation of the amounts claimed for reimbursement, which resulted in questioned costs of $39,144.00. The errors were the result of the Commission claiming reimbursement for inmate expenses prior to the beginning of the period of performance. Controls were not in place to ensure all reimbursement requests from Coronavirus Relief Funds were calculated correctly. As a result, the Commission received reimbursement from Coronavirus Relief Funds in excess of amounts allowable. Recommendation: The Commission should establish policies and procedures to ensure federal grant reimbursements are calculated correctly and only include amounts for expenditures made within the period of performance. Response/Views: We agree with this finding. Corrective Action Planned: Documentation was not properly reviewed by our office. In the future, upon receipt of documentation, it will go through two review processes. The first by the County Administrator and the second by the County Accountant. Anticipated Completion Date: Immediately. Contact Person: Heather Dyar Rose, County Administrator.
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