EIN: 636001520
UEI: DX21EM7DJPU8
Audited by: State of Alabama Department of Examiners of Public Accounts
Oversight agency: 21 [Department of the Treasury]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 24, 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 February 24, 2027 (170 days from today).
What is a management decision? →FAC accepted this audit on March 24, 2025 — management decision was due September 24, 2025.
FAC accepted this audit on February 26, 2024 — management decision was due August 26, 2024.
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 the Federal statutes, regulations, and the terms and conditions of the Federal award. The Compliance Requirements for the Coronavirus Relief Fund require funding to be used to cover the costs of necessary expenditures incurred 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, including reimbursements for leave paid on behalf of employees in accordance with the Families First Coronavirus Response Act. Testing revealed that the Commission requested and received duplicate reimbursements for leave totaling $11,042.44. Additionally, reimbursements were submitted and received for taxes withheld from employees totaling $62,372.97 which were not considered expenses of the Commission. Controls were not in place to ensure all reimbursement requests for Coronavirus Relief Funds were calculated and reported correctly. As a result, the Commission received reimbursements from Coronavirus Relief Funds in excess of what was allowable.
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 the Federal statutes, regulations, and the terms and conditions of the Federal award. The Compliance Requirements for the Coronavirus Relief Fund require funding to be used to cover the costs of necessary expenditures incurred 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, including reimbursements for leave paid on behalf of employees in accordance with the Families First Coronavirus Response Act. Testing revealed that the Commission requested and received duplicate reimbursements for leave totaling $11,042.44. Additionally, reimbursements were submitted and received for taxes withheld from employees totaling $62,372.97 which were not considered expenses of the Commission. Controls were not in place to ensure all reimbursement requests for Coronavirus Relief Funds were calculated and reported correctly. As a result, the Commission received reimbursements from Coronavirus Relief Funds in excess of what was allowable.
The County also produced reimbursement requests well in excess of not only the subject amount referenced above, but also well over the state allocated CARES Act funds the County was eligible to receive in reimbursement. Regardless, the County will increase efforts to provide internal review of these type items to ensure clarity of reimbursement s and/or costs moving forward on state and federally funded projects.
2020-001
FAC accepted this audit on April 30, 2023 — management decision was due October 30, 2023.
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 the Federal Statutes, regulations, and the terms and conditions of the Federal award. The Compliance Requirements for the Coronavirus Relief Fund require funding to be used to cover the costs of necessary expenditures incurred 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, including reimbursements for leave paid on behalf of employees in accordance with the Families First Coronavirus Response Act. Testing revealed that the Commission requested and received duplicate reimbursements for leave totaling $64,748.00. The Commission also made a clerical error on one worksheet used to support amounts requested for reimbursement which resulted in an additional reimbursement error of $12,096.00. Controls were not in place to ensure all reimbursement requests for Coronavirus Relief Funds were calculated correctly. As a result, the Commission received reimbursement from Coronavirus Relief Funds in excess of what was allowable.
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 the Federal Statutes, regulations, and the terms and conditions of the Federal award. The Compliance Requirements for the Coronavirus Relief Fund require funding to be used to cover the costs of necessary expenditures incurred 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, including reimbursements for leave paid on behalf of employees in accordance with the Families First Coronavirus Response Act. Testing revealed that the Commission requested and received duplicate reimbursements for leave totaling $64,748.00. The Commission also made a clerical error on one worksheet used to support amounts requested for reimbursement which resulted in an additional reimbursement error of $12,096.00. Controls were not in place to ensure all reimbursement requests for Coronavirus Relief Funds were calculated correctly. As a result, the Commission received reimbursement from Coronavirus Relief Funds in excess of what was allowable.
Elmore County Commission Henry Hines District 1 Bart Mercer Chairman, District 4 Dennis Hill District 3 Mack Daugherty District 2 Desirae Lewis Jackson District 5 March 15, 2023 Auditee Response/Corrective Action Plan For the Year Ended September 30, 2020 As required by the Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, 2 CFR 200.Sll(c), the Elmore County Commission has prepared and hereby submits the following Corrective Action Plan for the findings which are included in the Schedule of Findings and Questioned Costs for the year ended September 30, 2020. Finding Ref. No. Corrective Action Plan Details 2020-001 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 the Federal Statutes, regulations, and the terms and conditions of the Federal award. The compliance requirements for the Coronavirus Relief Fund require funding to be used to cover the costs of necessary expenditures incurred 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, including reimbursements for leave paid on behalf of employees in accordance with the Families First Coronavirus Response Act. Testing revealed that the Commission requested and received duplicate reimbursements for leave totaling $64,748.00. The Commission also made a clerical error on one worksheet used to support amounts requested for reimbursement which resulted in an additional reimbursement error of $12,096.00. Controls were not in place to ensure all reimbursement requests for Coronavirus Relief Funds were calculated correctly. As a result, the Commission received reimbursement from Coronavirus Relief Funds in excess of what was allowable. 100 East Commerce Street, Suite 200, Wetumpka, Alabama 36092 Phone (334} 514-5841 Fax (334} 567-1109 www.elmoreco.org Elmore County Commission Henry Hines District 1 Bart Mercer Chairman, District 4 Dennis Hill District 3 Mack Daugherty District 2 Desirae Lewis Jackson District 5 Recommendation: The Commission should establish policies and procedures to ensure expenses claimed for reimbursement are allowable. Response/Views: The subject reimbursement requests were reviewed internally and externally by the Alabama Department of Finance (ADOF) for correctness and thoroughness prior to reimbursement from the ADOF. The County also produced reimbursement requests well in excess of not only the subject amount referenced above but also well over the state allocated CARES Act funds the County was eligible to receive reimbursement. Only a portion of the subject reimbursable amount was even applied for reimbursement. Regardless, the County will increase efforts to provide internal review of these type items to ensure clarity of reimbursements and/ or costs moving forward on state and federally funded projects. Corrective Action Planned: The County will increase efforts to provide internal review of these type items to ensure clarity of reimbursements and/ or costs moving forward on state and federally funded projects. Anticipated Completion Date: Corrective actions have been implemented since the discovery and explanation of this issue in late 2022. Contact Person(s): The contact person for this corrective action plan, if necessary, is Richie Beyer, Elmore County Chief Operations Officer. Chairman, Elmore County Commission 100 East Commerce Street, Suite 200, Wetumpka, Alabama 36092 Phone (334) 514-5841 Fax (334) 567-1109 www.elmoreco.org
FAC accepted this audit on February 11, 2019 — management decision was due August 11, 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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