EIN: 636001422
UEI: U6Q1E7NJYQE4
Audited by: Alabama Department of Examiners of Public Accounts
Oversight agency: 21 [Department of the Treasury]
View federal awards & risk assessment →
Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 13, 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 July 13, 2026 (51 days ago).
What is a management decision? →FAC accepted this audit on April 24, 2025 — management decision was due October 24, 2025.
FAC accepted this audit on April 1, 2024 — management decision was due October 1, 2024.
FAC accepted this audit on March 5, 2023 — management decision was due September 5, 2023.
FAC accepted this audit on December 28, 2021 — management decision was due June 28, 2022.
The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.303 states the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. In order to receive reimbursements from the Coronavirus Relief Fund, the Commission was required to prepare and submit reimbursement requests to the State Comptroller, Alabama Department of Finance. When reviewing the reimbursements requests submitted, it was noted that some claims for reimbursement were outside of the allowable time period. Controls were not in place to ensure that reimbursement requests from Coronavirus Relief Funds were accurate and only included expenditures incurred within the allowable time period. As a result, the Commission did not submit accurate reimbursement requests.
Show full finding ▾Hide full finding ▴The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.303 states the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. In order to receive reimbursements from the Coronavirus Relief Fund, the Commission was required to prepare and submit reimbursement requests to the State Comptroller, Alabama Department of Finance. When reviewing the reimbursements requests submitted, it was noted that some claims for reimbursement were outside of the allowable time period. Controls were not in place to ensure that reimbursement requests from Coronavirus Relief Funds were accurate and only included expenditures incurred within the allowable time period. As a result, the Commission did not submit accurate reimbursement requests.
2020-003 Finding: The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.303 states the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal Statues, regulations, and the terms and conditions of the Federal award. The Compliance Requirements for the Coronavirus Relief Fund require that funding is used to cover the costs of necessary expenditures incurred between March 1, 2020 and December 30, 2020 due to the public health emergency with respect to COVID-19. The Commission submitted reimbursement requests to the State to receive their share of Coronavirus Relief Funds. Testing revealed that some payroll costs incurred prior to March 1, 2020 were submitted for reimbursement. Controls were not in place to ensure reimbursement requests from Coronavirus Relief Funds only included expenditures incurred within the allowed time period. As a result, the Commission received reimbursement from Coronavirus Relief Funds in excess of what was allowable. Recommendation: The Commission should establish policies and procedures to ensure reimbursement requests only include expenditures from the allowed time period. Response/Views: The Blount County Commission agrees with this finding. The Blount County Commission pays its employees on a bi-weekly schedule and the March 1, 2020 date divided a regular payroll period. Both weeks were submitted for reimbursement in error. Corrective Action Planned: When the Public Examiner called our attention to this discrepancy, I immediately instructed the Blount County Administrator, Ms. Jacki Goode, to contact the Alabama State Comptroller's Office to disclose this mistake and to request guidance as to the corrective action that would be required. Senior Accountant with the State Comptroller's Office, Brett Gantt, instructed the Blount County Administrator to submit further documentation for additional allowable expense reimbursement in lieu of repayment if possible. Further documentation was indeed provided to Mr. Gantt that was approved as evidenced by an email to Administrator Goode received November 24, 2021. Anticipated Completion Date: Correction actions regarding this finding are complete. Contact Person(s): Judge Chris Green, Chairman of the Blount County Commission. Office Number 205-625-4191 Email:cgreen@blountcountyal.gov
FAC accepted this audit on January 3, 2021 — management decision was due July 3, 2021.
FAC accepted this audit on October 18, 2017 — management decision was due April 18, 2018.
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.
Browse other Single Audit organizations in Alabama →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
