EIN: 716005533
UEI: F3FLNJ46A886
Audited by: Ellis and Moore, PLLC
Oversight agency: 21 [Department of the Treasury]
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Data as of August 29, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 20, 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 20, 2027 (174 days from today).
What is a management decision? →FAC accepted this audit on May 29, 2025 — management decision was due November 29, 2025.
FAC accepted this audit on June 3, 2024 — management decision was due December 3, 2024.
The data collection form for the Single Audit ended December 31, 2022, was not submitted to the Federal Audit Clearinghouse by September 30, 2023. Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause: The audit report was not issued prior to the September 30, 2023, submission date requirement Therefore, the data collection form required at audit completion was not filed by the due date. Effect: Garland County, Arkansas has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Garland County, Arkansas will not meet the low-risk criteria for future Single Audits that require submission of the data collection form and reporting package by the due date for each of the two preceding audit years. Questioned Costs: None Recommendation: We recommend Garland County, Arkansas continue its current course of action in submitting the data collection form as audit reports become available with the goal of audit report release dates coinciding with data collection form submission. Audit firm timelines have had a substantial impact on the County's ability to file the data collection form on a timely basis. Views of Responsible Officials: Garland County, Arkansas will submit the data collection form and continue to work closely with the audit firm to ensure efficiency is maintained and continuously improving. GARLAND COUNTY, ARKANSAS SCHEDULE OF FINDINGS AND QUESTIONED COSTS December 31, 2022 -
Show full finding ▾Hide full finding ▴2022-001, Single Audit Data Collection Form Not Filed by Due Date. ALN: 21.027 Coronavirus State and Local Recovery Funds Federal Agency: US Department of Treasury Condition: The data collection form for the Single Audit ended December 31, 2022, was not submitted to the Federal Audit Clearinghouse by September 30, 2023. Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause: The audit report was not issued prior to the September 30, 2023, submission date requirement Therefore, the data collection form required at audit completion was not filed by the due date. Effect: Garland County, Arkansas has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Garland County, Arkansas will not meet the low-risk criteria for future Single Audits that require submission of the data collection form and reporting package by the due date for each of the two preceding audit years. Questioned Costs: None Recommendation: We recommend Garland County, Arkansas continue its current course of action in submitting the data collection form as audit reports become available with the goal of audit report release dates coinciding with data collection form submission. Audit firm timelines have had a substantial impact on the County's ability to file the data collection form on a timely basis. Views of Responsible Officials: Garland County, Arkansas will submit the data collection form and continue to work closely with the audit firm to ensure efficiency is maintained and continuously improving. GARLAND COUNTY, ARKANSAS SCHEDULE OF FINDINGS AND QUESTIONED COSTS December 31, 2022 -
2022-001 Single Audit Data Collection Form Not Filed by the Due Date Recommendation: We recommend Garland County, Arkansas continue its current course of action in submitting the data collection form as audit reports become available with the goal of audit report release dates coinciding with data collection form submission. Audit firm timelines have had a substantial impact on the County’s ability to file the data collection form on a timely basis. Action Taken: Garland County, Arkansas will submit the data collection form and continue to work closely with the audit firm to ensure efficiency is maintained and continuously improving. Name of person responsible for the correction action: Susan Ashmore Anticipated completion date for the correction action: May 29, 2024
FAC accepted this audit on February 15, 2023 — management decision was due August 15, 2023.
FAC accepted this audit on September 22, 2021 — management decision was due March 22, 2022.
FAC accepted this audit on January 14, 2020 — management decision was due July 14, 2020.
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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