EIN: 716003197
UEI: MFCWFCQV8NA8
Audited by: FROST, PLLC
Oversight agency: 21 [Department of the Treasury]
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Showing data from August 28, 2026 — the Federal Audit Clearinghouse is under high demand right now, so this couldn't be refreshed. This is the most recent data on record, not necessarily today's.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 15, 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 15, 2026 (106 days from today).
What is a management decision? →Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”), Section (a)(1) requires the audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor’s report(s) or nine months after the end of the audit period (whichever is earlier).
Show full finding ▾Hide full finding ▴Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”), Section (a)(1) requires the audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor’s report(s) or nine months after the end of the audit period (whichever is earlier).
In response to the finding of a misstatement on the 2024 Schedule of Federal Awards document submitted to Frost PLLC, The County has established a cycle of training for new and existing staff withing the Grants department as well as created a multi-step review process in order to identify and correct errors prior to beginning the auditing process. This process includes coordinating with other County departments to make sure all activities are recorded in the proper periods on the Schedule of Federal Awards document.
The County’s SEFA should be prepared in accordance with Uniform Guidance, including accurate and complete reporting of federal expenditures for the audit period.
Show full finding ▾Hide full finding ▴The County’s SEFA should be prepared in accordance with Uniform Guidance, including accurate and complete reporting of federal expenditures for the audit period.
In response to the finding of a misstatement on the 2024 Schedule of Federal Awards document submitted to Frost PLLC, The County has established a cycle of training for new and existing staff withing the Grants department as well as created a multi-step review process in order to identify and correct errors prior to beginning the auditing process. This process includes coordinating with other County departments to make sure all activities are recorded in the proper periods on the Schedule of Federal Awards document.
FAC accepted this audit on July 3, 2025 — management decision was due January 3, 2026.
Washington County, Arkansas, Federal Programs (the “County”) noted its 2022 and 2021 Schedule of Expenditures of Federal Awards (“SEFA”) omitted ARPA expenditures prior to the completion of the 2023 SEFA. Cause: The County did not have effective procedures to ensure all grant activity was included in the SEFA. Effect or Potential Effect: The submission of the 2023 SEFA was delayed to correct and resubmit the audits of the 2022 and 2021 SEFA reporting. Recommendation: We recommend the County establish a review process to identify and correct omissions related to its SEFA reporting and a reconciliation of all grant activity with the County’s general ledger. This process will address funds, such as the ARPA funds, that may not have been initially directed to the grant administrator.
Show full finding ▾Hide full finding ▴Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Section (a)(1) requires the audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor’s report(s) or nine months after the end of the audit period (whichever is earlier). Condition: Washington County, Arkansas, Federal Programs (the “County”) noted its 2022 and 2021 Schedule of Expenditures of Federal Awards (“SEFA”) omitted ARPA expenditures prior to the completion of the 2023 SEFA. Cause: The County did not have effective procedures to ensure all grant activity was included in the SEFA. Effect or Potential Effect: The submission of the 2023 SEFA was delayed to correct and resubmit the audits of the 2022 and 2021 SEFA reporting. Recommendation: We recommend the County establish a review process to identify and correct omissions related to its SEFA reporting and a reconciliation of all grant activity with the County’s general ledger. This process will address funds, such as the ARPA funds, that may not have been initially directed to the grant administrator.
Upon assuming office, the current adminstration of Washington County discovered that American Rescue Plan Aact (ARPA) funds received by the county had been inadvertently omitted from the Federal Single Audit for 2023, an issue that originated under the previous adminstration. We immediately took corrective actions to rectify this oversight and ensure that uch an error does not occur again. The prevent future omissions, the County has established a comprehensive review process to identify and correct any discrepancies in its Schedule of Expenditures and Federal Awards (SEFA) reporting. This process includes detailed reconciliations of all grant activity, ensuring that federal funds- such as ARPA funds- are accurately identified and included in the audit process. Additionally, the County has enhanced its collaboration with external auditors and improved communications across alll financially aligned departments. These steps strengthen our ability to thoroughly identify and report federal awards subject to the Federal Single Audit Process. The County takes its responsibility as a fiduciary custodian of public funds very seriously. We are confident that all ARPA funds have been expended efficiently and in full compliance with federal regulations. The omission was solely a reporting error, and no public funds are missing or unaccounted for. Since taking office, the current administration has made transparency and accountability top priorities, and we are committed to continuously improving our processes to uphold the public's trust.
FAC accepted this audit on April 2, 2024 — management decision was due October 2, 2024.
FAC accepted this audit on January 11, 2023 — management decision was due July 11, 2023.
The SEFA, as prepared by Washington County, Arkansas, Federal Programs (the “County”), was not an accurate record of total federal grants expended during the year. Cause: Formal procedures were not in place to ensure expenses were not duplicated and previously recorded. Effect or Potential Effect: Material misstatement to the SEFA, specifically related to the CRF grant. Recommendation: We recommend the County establish a comprehensive manual of accounting policies and procedures specific to the SEFA reporting that includes reconciling all grant activity to the underlying records. The County should establish a review process in order to identify and correct errors. We also recommend the County establish an annual training program for grant personnel to keep abreast of the various changes that may occur to the grant administration and reporting process.
Show full finding ▾Hide full finding ▴Criteria: Preparation of the Schedule of Expenditures of Federal Awards (“SEFA”) Condition: The SEFA, as prepared by Washington County, Arkansas, Federal Programs (the “County”), was not an accurate record of total federal grants expended during the year. Cause: Formal procedures were not in place to ensure expenses were not duplicated and previously recorded. Effect or Potential Effect: Material misstatement to the SEFA, specifically related to the CRF grant. Recommendation: We recommend the County establish a comprehensive manual of accounting policies and procedures specific to the SEFA reporting that includes reconciling all grant activity to the underlying records. The County should establish a review process in order to identify and correct errors. We also recommend the County establish an annual training program for grant personnel to keep abreast of the various changes that may occur to the grant administration and reporting process.
In response to the finding of an overstatement of $4,567,384 for the Coronavirus Relief Fund Cares Act, we acknowledge a reporting mistake was made. The funds were in received in 2020 reimbursements for 2020 expenditures. However, our Quorum Court did not appropriate the funds to be spen until 2021. We have put your recommendations in place to make sure this type of oversight in reporting does not happen again.
The County’s SEFA excluded expenditures related to ARPA, resulting in the omission of a federal program that should have been identified as a Type A program and audited as a major program. Cause: The County did not have effective procedures in place to identify and evaluate new or non-routine federal funding sources, specifically ARPA-related funding, within its grants administration process to ensure such programs were appropriately recorded and reported on the SEFA. Effect or Potential Effect: The SEFA was materially understated by $6,036,061. A required major program was not initially identified or audited in accordance with the Uniform Guidance. Major program determination under 2 CFR 200.518 was incorrect. Recommendation: We recommend formal procedures be established to evaluate all grants executed, received, and expended to determine whether they are required to be reported in the SEFA. The new management team has since implemented revised procedures to enhance the identification and tracking of federal expenditur
Show full finding ▾Hide full finding ▴Criteria: The County is required to prepare a SEFA that accurately and completely presents all federal awards expended during the year in accordance with 2 CFR 200.510(b). The identification of major programs is required under 2 CFR 200.518 and is dependent on the completeness and accuracy of the SEFA. Condition: The County’s SEFA excluded expenditures related to ARPA, resulting in the omission of a federal program that should have been identified as a Type A program and audited as a major program. Cause: The County did not have effective procedures in place to identify and evaluate new or non-routine federal funding sources, specifically ARPA-related funding, within its grants administration process to ensure such programs were appropriately recorded and reported on the SEFA. Effect or Potential Effect: The SEFA was materially understated by $6,036,061. A required major program was not initially identified or audited in accordance with the Uniform Guidance. Major program determination under 2 CFR 200.518 was incorrect. Recommendation: We recommend formal procedures be established to evaluate all grants executed, received, and expended to determine whether they are required to be reported in the SEFA. The new management team has since implemented revised procedures to enhance the identification and tracking of federal expenditur
RE: Audit of Federal Programs, fiscal year ending on December 31, 2021 In response to the finding of a misstatement on the 2021 Schedule of Federal Awards document submitted to Frost PLLC, The County has established a cycle of training for new and existing staff within the Grants department as well as created a multi-step review process in order to identify and correct errors prior to beginning the auditing process. This process includes coordinating with other County departments, such as the Treasurer’s Office, to make sure all activities are recorded in the proper periods on the Schedule of Federal Awards document.
FAC accepted this audit on July 23, 2026 — management decision was due January 23, 2027.
The SEFA, as prepared by Washington County, Arkansas, Federal Programs (the “County”), was not an accurate record of total federal grants expended during the year. Cause: Formal procedures were not in place to ensure expenses were not duplicated and previously recorded. Effect or Potential Effect: Material misstatement to the SEFA, specifically related to the CRF grant. Recommendation: We recommend the County establish a comprehensive manual of accounting policies and procedures specific to the SEFA reporting that includes reconciling all grant activity to the underlying records. The County should establish a review process in order to identify and correct errors. We also recommend the County establish an annual training program for grant personnel to keep abreast of the various changes that may occur to the grant administration and reporting process.
Show full finding ▾Hide full finding ▴Criteria: Preparation of the Schedule of Expenditures of Federal Awards (“SEFA”) Condition: The SEFA, as prepared by Washington County, Arkansas, Federal Programs (the “County”), was not an accurate record of total federal grants expended during the year. Cause: Formal procedures were not in place to ensure expenses were not duplicated and previously recorded. Effect or Potential Effect: Material misstatement to the SEFA, specifically related to the CRF grant. Recommendation: We recommend the County establish a comprehensive manual of accounting policies and procedures specific to the SEFA reporting that includes reconciling all grant activity to the underlying records. The County should establish a review process in order to identify and correct errors. We also recommend the County establish an annual training program for grant personnel to keep abreast of the various changes that may occur to the grant administration and reporting process.
In response to the finding of an overstatement of $4,567,384 for the Coronavirus Relief Fund Cares Act, we acknowledge a reporting mistake was made. The funds were in received in 2020 reimbursements for 2020 expenditures. However, our Quorum Court did not appropriate the funds to be spen until 2021. We have put your recommendations in place to make sure this type of oversight in reporting does not happen again.
The County’s SEFA excluded expenditures related to ARPA, resulting in the omission of a federal program that should have been identified as a Type A program and audited as a major program. Cause: The County did not have effective procedures in place to identify and evaluate new or non-routine federal funding sources, specifically ARPA-related funding, within its grants administration process to ensure such programs were appropriately recorded and reported on the SEFA. Effect or Potential Effect: The SEFA was materially understated by $6,036,061. A required major program was not initially identified or audited in accordance with the Uniform Guidance. Major program determination under 2 CFR 200.518 was incorrect. Recommendation: We recommend formal procedures be established to evaluate all grants executed, received, and expended to determine whether they are required to be reported in the SEFA. The new management team has since implemented revised procedures to enhance the identification and tracking of federal expenditur
Show full finding ▾Hide full finding ▴Criteria: The County is required to prepare a SEFA that accurately and completely presents all federal awards expended during the year in accordance with 2 CFR 200.510(b). The identification of major programs is required under 2 CFR 200.518 and is dependent on the completeness and accuracy of the SEFA. Condition: The County’s SEFA excluded expenditures related to ARPA, resulting in the omission of a federal program that should have been identified as a Type A program and audited as a major program. Cause: The County did not have effective procedures in place to identify and evaluate new or non-routine federal funding sources, specifically ARPA-related funding, within its grants administration process to ensure such programs were appropriately recorded and reported on the SEFA. Effect or Potential Effect: The SEFA was materially understated by $6,036,061. A required major program was not initially identified or audited in accordance with the Uniform Guidance. Major program determination under 2 CFR 200.518 was incorrect. Recommendation: We recommend formal procedures be established to evaluate all grants executed, received, and expended to determine whether they are required to be reported in the SEFA. The new management team has since implemented revised procedures to enhance the identification and tracking of federal expenditur
RE: Audit of Federal Programs, fiscal year ending on December 31, 2021 In response to the finding of a misstatement on the 2021 Schedule of Federal Awards document submitted to Frost PLLC, The County has established a cycle of training for new and existing staff within the Grants department as well as created a multi-step review process in order to identify and correct errors prior to beginning the auditing process. This process includes coordinating with other County departments, such as the Treasurer’s Office, to make sure all activities are recorded in the proper periods on the Schedule of Federal Awards document.
FAC accepted this audit on September 29, 2021 — management decision was due March 29, 2022.
FAC accepted this audit on October 25, 2020 — management decision was due April 25, 2021.
FAC accepted this audit on September 26, 2019 — management decision was due March 26, 2020.
FAC accepted this audit on August 2, 2018 — management decision was due February 2, 2019.
FAC accepted this audit on March 20, 2017 — management decision was due September 20, 2017.
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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