EIN: 646000519
UEI: F3GQZ74HL5K8
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 16, 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 16, 2026 (41 days ago).
What is a management decision? →Questioned Cost - None Repeat Finding - No. Criteria Office of Management and Budget (OMB) Uniform Guidance 2 CFR 200.512(1) requires the County to submit its Single Audit Reporting Package to the federal clearinghouse no later than 9 months after fiscal year-end, unless the County’s federal oversight agency approves an extension of this deadline. Condition Audit reports were not filed timely with the Federal Audit Clearinghouse (FAC). Cause The late completion of the County’s audit contributed to the late submission of its Single Audit Reporting Package. Effect The late submission affects all federal programs the County administers. However, this finding does not result in a control deficiency in internal controls over compliance or noncompliance for the individual federal programs, as this was not caused by the programs’ administration. Recommendation The County should improve its financial reporting process so that it can submit its Single Audit Reporting Package to the federal clearinghouse no later than 9 months after fiscal year-end. Views of Responsible Official(s) See Auditee’s Corrective Action Plan
Show full finding ▾Hide full finding ▴Questioned Cost - None Repeat Finding - No. Criteria Office of Management and Budget (OMB) Uniform Guidance 2 CFR 200.512(1) requires the County to submit its Single Audit Reporting Package to the federal clearinghouse no later than 9 months after fiscal year-end, unless the County’s federal oversight agency approves an extension of this deadline. Condition Audit reports were not filed timely with the Federal Audit Clearinghouse (FAC). Cause The late completion of the County’s audit contributed to the late submission of its Single Audit Reporting Package. Effect The late submission affects all federal programs the County administers. However, this finding does not result in a control deficiency in internal controls over compliance or noncompliance for the individual federal programs, as this was not caused by the programs’ administration. Recommendation The County should improve its financial reporting process so that it can submit its Single Audit Reporting Package to the federal clearinghouse no later than 9 months after fiscal year-end. Views of Responsible Official(s) See Auditee’s Corrective Action Plan
The Board of Supervisors will improve its financial reporting process so that it can submit its Single Audit Reporting Package to the federal clearinghouse no later than 9 months after fiscal year-end.
FAC accepted this audit on February 27, 2025 — management decision was due August 27, 2025.
2022-005 The County did not properly track and report federal expenditures ALN Number 97.036 Federal Award Disaster Grants - Public Assistance (Presidentially Declared Disasters) Pass-Through Mississippi Emergency Management Agency Questioned Cost None Repeat Finding No. Criteria An effective system of internal control over federal grants includes properly tracking and reporting all federal programs and the related expenditures Condition The County did not properly track and report federal expenditures for the fiscal year ended September 30, 2022 Cause This was caused by a lack of internal controls over federal grants. Effect The failure to properly track and report federal expenditures increases the possibility of not reporting all federal disbursements and could affect the requirement to have a Single Audit. Recommendation The Board of Supervisors should implement controls to ensure the federal expenditures are properly tracked and reported in accordance with the grant agreement.
Show full finding ▾Hide full finding ▴2022-005 The County did not properly track and report federal expenditures ALN Number 97.036 Federal Award Disaster Grants - Public Assistance (Presidentially Declared Disasters) Pass-Through Mississippi Emergency Management Agency Questioned Cost None Repeat Finding No. Criteria An effective system of internal control over federal grants includes properly tracking and reporting all federal programs and the related expenditures Condition The County did not properly track and report federal expenditures for the fiscal year ended September 30, 2022 Cause This was caused by a lack of internal controls over federal grants. Effect The failure to properly track and report federal expenditures increases the possibility of not reporting all federal disbursements and could affect the requirement to have a Single Audit. Recommendation The Board of Supervisors should implement controls to ensure the federal expenditures are properly tracked and reported in accordance with the grant agreement.
Corrective Action Planned : We concur. We will put procedures in place to ensure all federal awards are tracked and identified in the future. A separate fund will be established for Disaster Grants - Public Assistance. Anticipated Completion Date: Ongoing Name of Contact Person Responsible for Corrective Action : Cindy Hendry, Comptroller
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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