EIN: 716019322
UEI: WTMVL67KNGU5
Audited by: Przybysz & Associates, CPA's
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 7, 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 7, 2027 (157 days from today).
What is a management decision? →Management of the County is committed to taking steps to communicate with vendors concerning invoicing requirements to be included in initial contracts for CSLFRF projects. The County entered into a signed amendment by both parties as of 6/10/2024 to the original contract that for all future invoices provide a detailed explanation of sales tax amount to be reimbursed to the County and other ancillary costs above $50,000 concerning the AWIN Radio Towers Project. In addition, future invoices must contain detailed information specifying exactly the work which was performed. Management has further committed and is making attempts to obtain sufficient detailed documentation from Motorola Solutions on the AWIN Radio Towers Project. The County has continued to request additional detailed documentation multiple times to be provided by Motorola Solutions. A refund of sales taxes was issued to the County in October 2024 amounting to $340,693.48 relating to this project and Motorola. A letter from the Rose Law Firm was sent on 6/24/2025 to Motorola formally requesting documentation of detailed invoices for work Motorola performed. Motorola sent the requested invoice detailed support for the project for work performed as of 7/13/2023 on 11/20/2025. Motorola then sent the final invoice and detailed invoice support for the project on 5/1/2026. The County sent a letter to the U.S. Department of the Treasury on 6/17/2026 detailing the current status of the project which is the most recent correspondence on the project. As of the date of the audit report, the only remaining pending item on this Motorola Invoicing finding is the sales taxes to be paid on the Motorola project at completion which the County and Motorola are currently discussing to finalize.
Show full finding ▾Hide full finding ▴Management of the County is committed to taking steps to communicate with vendors concerning invoicing requirements to be included in initial contracts for CSLFRF projects. The County entered into a signed amendment by both parties as of 6/10/2024 to the original contract that for all future invoices provide a detailed explanation of sales tax amount to be reimbursed to the County and other ancillary costs above $50,000 concerning the AWIN Radio Towers Project. In addition, future invoices must contain detailed information specifying exactly the work which was performed. Management has further committed and is making attempts to obtain sufficient detailed documentation from Motorola Solutions on the AWIN Radio Towers Project. The County has continued to request additional detailed documentation multiple times to be provided by Motorola Solutions. A refund of sales taxes was issued to the County in October 2024 amounting to $340,693.48 relating to this project and Motorola. A letter from the Rose Law Firm was sent on 6/24/2025 to Motorola formally requesting documentation of detailed invoices for work Motorola performed. Motorola sent the requested invoice detailed support for the project for work performed as of 7/13/2023 on 11/20/2025. Motorola then sent the final invoice and detailed invoice support for the project on 5/1/2026. The County sent a letter to the U.S. Department of the Treasury on 6/17/2026 detailing the current status of the project which is the most recent correspondence on the project. As of the date of the audit report, the only remaining pending item on this Motorola Invoicing finding is the sales taxes to be paid on the Motorola project at completion which the County and Motorola are currently discussing to finalize.
Management of the County is committed to taking steps to communicate with vendors concerning invoicing requirements to be included in initial contracts for CSLFRF projects. The County entered into a signed amendment by both parties as of 6/10/2024 to the original contract that for all future invoices provide a detailed explanation of sales tax amount to be reimbursed to the County and other ancillary costs above $50,000 concerning the AWIN Radio Towers Project. In addition, future invoices must contain detailed information specifying exactly the work which was performed. Management has further committed and is making attempts to obtain sufficient detailed documentation from Motorola Solutions on the AWIN Radio Towers Project. The County has continued to request additional detailed documentation multiple times to be provided by Motorola Solutions. A refund of sales taxes was issued to the County in October 2024 amounting to $340,693.48 relating to this project and Motorola. A letter from the Rose Law Firm was sent on 6/24/2025 to Motorola formally requesting documentation of detailed invoices for work Motorola performed. Motorola sent the requested invoice detailed support for the project for work performed as of 7/13/2023 on 11/20/2025. Motorola then sent the final invoice and detailed invoice support for the project on 5/1/2026. The County sent a letter to the U.S. Department of the Treasury on 6/17/2026 detailing the current status of the project which is the most recent correspondence on the project. As of the date of the audit report, the only remaining pending item on this Motorola Invoicing finding is the sales taxes to be paid on the Motorola project at completion which the County and Motorola are currently discussing to finalize.
2023-001
FAC accepted this audit on July 18, 2025 — management decision was due January 18, 2026.
This finding was a material weakness that the County did not receive sufficient detailed documentation from Motorola Solutions for the AWIN Radio Towers CSLFRF Project for the County. In terms of invoicing, Motorola has only sent a single page invoice summarizing the work performed as of 7/13/2023 for the CSLFRF Project. The County has requested additional detailed documentation multiple times to be provided by Motorola Solutions with the most recent meeting taking place on 1/23/2025. The auditor recommended that the County should require detailed documentation of invoicing with all vendors at the start of all projects be specified out in the initial contract. If the vendors do not adhere to this detailed invoicing then payment may be withheld and/or the invoice may be rejected. We further recommend that the County continue to work with Motorola Solutions to obtain detailed invoicing for the AWIN Radio Towers project. Management of the County is committed to taking steps to communicate with vendors concerning invoicing requirements to be included in initial contracts for CSLFRF projects. The County entered into a signed amendment by both parties as of 6/10/2024 to the original contract that for all future invoices provide a detailed explanation of sales tax amount to be reimbursed to the County and other ancillary costs above $50,000 concerning the AWIN Radio Towers Project. In addition future invoices must contain detailed information specifying exactly the work which was performed. Management has further committed and is making attempts to obtain sufficient detailed documentation from Motorola Solutions on the AWIN Radio Towers Project. The County has continued to request additional detailed documentation multiple times to be provided by Motorola Solutions with the most recent meeting taking place on 1/23/2025. A refund of sales taxes was issued to the County in October 2024 amounting to $340,693.48 relating to this project and Motorola. A letter from the Rose Law Firm was sent on 6/24/2025 to Motorola formally requesting documentation of detailed invoices for work Motorola performed. As of the date of the audit report, detailed invoicing still has not been received from Motorola.
Show full finding ▾Hide full finding ▴This finding was a material weakness that the County did not receive sufficient detailed documentation from Motorola Solutions for the AWIN Radio Towers CSLFRF Project for the County. In terms of invoicing, Motorola has only sent a single page invoice summarizing the work performed as of 7/13/2023 for the CSLFRF Project. The County has requested additional detailed documentation multiple times to be provided by Motorola Solutions with the most recent meeting taking place on 1/23/2025. The auditor recommended that the County should require detailed documentation of invoicing with all vendors at the start of all projects be specified out in the initial contract. If the vendors do not adhere to this detailed invoicing then payment may be withheld and/or the invoice may be rejected. We further recommend that the County continue to work with Motorola Solutions to obtain detailed invoicing for the AWIN Radio Towers project. Management of the County is committed to taking steps to communicate with vendors concerning invoicing requirements to be included in initial contracts for CSLFRF projects. The County entered into a signed amendment by both parties as of 6/10/2024 to the original contract that for all future invoices provide a detailed explanation of sales tax amount to be reimbursed to the County and other ancillary costs above $50,000 concerning the AWIN Radio Towers Project. In addition future invoices must contain detailed information specifying exactly the work which was performed. Management has further committed and is making attempts to obtain sufficient detailed documentation from Motorola Solutions on the AWIN Radio Towers Project. The County has continued to request additional detailed documentation multiple times to be provided by Motorola Solutions with the most recent meeting taking place on 1/23/2025. A refund of sales taxes was issued to the County in October 2024 amounting to $340,693.48 relating to this project and Motorola. A letter from the Rose Law Firm was sent on 6/24/2025 to Motorola formally requesting documentation of detailed invoices for work Motorola performed. As of the date of the audit report, detailed invoicing still has not been received from Motorola.
The auditor recommended that the County should require detailed documentation of invoicing with all vendors at the start of all projects be specified out in the initial contract. If the vendors do not adhere to this detailed invoicing then payment may be withheld and/or the invoice may be rejected. We further recommend that the County continue to work with Motorola Solutions to obtain detailed invoicing for the AWIN Radio Towers project. Management of the County is committed to taking steps to communicate with vendors concerning invoicing requirements to be included in initial contracts for CSLFRF projects. The County entered into a signed amendment by both parties as of 6/10/2024 to the original contract that for all future invoices provide a detailed explanation of sales tax amount to be reimbursed to the County and other ancillary costs above $50,000 concerning the AWIN Radio Towers Project. In addition future invoices must contain detailed information specifying exactly the work which was performed. Management has further committed and is making attempts to obtain sufficient detailed documentation from Motorola Solutions on the AWIN Radio Towers Project. The County has continued to request additional detailed documentation multiple times to be provided by Motorola Solutions with the most recent meeting taking place on 1/23/2025. A refund of sales taxes was issued to the County in October 2024 amounting to $340,693.48 relating to this project and Motorola. A letter from the Rose Law Firm was sent on 6/24/2025 to Motorola formally requesting documentation of detailed invoices for work Motorola performed. As of the date of the audit report, detailed invoicing still has not been received from Motorola.
2023-001
FAC accepted this audit on June 3, 2026 — management decision was due December 3, 2026.
This finding was a material weakness that the County did not receive sufficient detailed documentation from Motorola Solutions for the AWIN Radio Towers CSLFRF Project for the County. In terms of invoicing, Motorola has only sent a single page invoice summarizing the work performed as of 7/13/2023 for the CSLFRF Project. The County has requested additional detailed documentation multiple times to be provided by Motorola Solutions with the most recent meeting taking place on 1/23/2025. The auditor recommended that the County should require detailed documentation of invoicing with all vendors at the start of all projects be specified out in the initial contract. If the vendors do not adhere to this detailed invoicing then payment may be withheld and/or the invoice may be rejected. We further recommend that the County continue to work with Motorola Solutions to obtain detailed invoicing for the AWIN Radio Towers project. Management of the County is committed to taking steps to communicate with vendors concerning invoicing requirements to be included in initial contracts for CSLFRF projects. The County entered into a signed amendment by both parties as of 6/10/2024 to the original contract that for all future invoices provide a detailed explanation of sales tax amount to be reimbursed to the County and other ancillary costs above $50,000 concerning the AWIN Radio Towers Project. In addition future invoices must contain detailed information specifying exactly the work which was performed. Management has further committed and is making attempts to obtain sufficient detailed documentation from Motorola Solutions on the AWIN Radio Towers Project. The County has continued to request additional detailed documentation multiple times to be provided by Motorola Solutions with the most recent meeting taking place on 1/23/2025. A refund of sales taxes was issued to the County in October 2024 amounting to $340,693.48 relating to this project and Motorola. A letter from the Rose Law Firm was sent on 6/24/2025 to Motorola formally requesting documentation of detailed invoices for work Motorola performed. As of the date of the audit report, detailed invoicing still has not been received from Motorola.
Show full finding ▾Hide full finding ▴This finding was a material weakness that the County did not receive sufficient detailed documentation from Motorola Solutions for the AWIN Radio Towers CSLFRF Project for the County. In terms of invoicing, Motorola has only sent a single page invoice summarizing the work performed as of 7/13/2023 for the CSLFRF Project. The County has requested additional detailed documentation multiple times to be provided by Motorola Solutions with the most recent meeting taking place on 1/23/2025. The auditor recommended that the County should require detailed documentation of invoicing with all vendors at the start of all projects be specified out in the initial contract. If the vendors do not adhere to this detailed invoicing then payment may be withheld and/or the invoice may be rejected. We further recommend that the County continue to work with Motorola Solutions to obtain detailed invoicing for the AWIN Radio Towers project. Management of the County is committed to taking steps to communicate with vendors concerning invoicing requirements to be included in initial contracts for CSLFRF projects. The County entered into a signed amendment by both parties as of 6/10/2024 to the original contract that for all future invoices provide a detailed explanation of sales tax amount to be reimbursed to the County and other ancillary costs above $50,000 concerning the AWIN Radio Towers Project. In addition future invoices must contain detailed information specifying exactly the work which was performed. Management has further committed and is making attempts to obtain sufficient detailed documentation from Motorola Solutions on the AWIN Radio Towers Project. The County has continued to request additional detailed documentation multiple times to be provided by Motorola Solutions with the most recent meeting taking place on 1/23/2025. A refund of sales taxes was issued to the County in October 2024 amounting to $340,693.48 relating to this project and Motorola. A letter from the Rose Law Firm was sent on 6/24/2025 to Motorola formally requesting documentation of detailed invoices for work Motorola performed. As of the date of the audit report, detailed invoicing still has not been received from Motorola.
The auditor recommended that the County should require detailed documentation of invoicing with all vendors at the start of all projects be specified out in the initial contract. If the vendors do not adhere to this detailed invoicing then payment may be withheld and/or the invoice may be rejected. We further recommend that the County continue to work with Motorola Solutions to obtain detailed invoicing for the AWIN Radio Towers project. Management of the County is committed to taking steps to communicate with vendors concerning invoicing requirements to be included in initial contracts for CSLFRF projects. The County entered into a signed amendment by both parties as of 6/10/2024 to the original contract that for all future invoices provide a detailed explanation of sales tax amount to be reimbursed to the County and other ancillary costs above $50,000 concerning the AWIN Radio Towers Project. In addition future invoices must contain detailed information specifying exactly the work which was performed. Management has further committed and is making attempts to obtain sufficient detailed documentation from Motorola Solutions on the AWIN Radio Towers Project. The County has continued to request additional detailed documentation multiple times to be provided by Motorola Solutions with the most recent meeting taking place on 1/23/2025. A refund of sales taxes was issued to the County in October 2024 amounting to $340,693.48 relating to this project and Motorola. A letter from the Rose Law Firm was sent on 6/24/2025 to Motorola formally requesting documentation of detailed invoices for work Motorola performed. As of the date of the audit report, detailed invoicing still has not been received from Motorola.
2023-001
FAC accepted this audit on September 5, 2024 — management decision was due March 5, 2025.
The County did not receive sufficient detailed documentation from Motorola Solutions for the AWIN Radio Towers CSLFRF Project for the County. In terms of invoicing, Motorola has only sent a single page invoice summarizing the work performed as of 7/13/2023 for the CSLFRF Project. The County has requested additional detailed documentation multiple times to be provided by Motorola Solutions with the most recent meeting and contract amendment taking place on 6/10/2024.
Show full finding ▾Hide full finding ▴The County did not receive sufficient detailed documentation from Motorola Solutions for the AWIN Radio Towers CSLFRF Project for the County. In terms of invoicing, Motorola has only sent a single page invoice summarizing the work performed as of 7/13/2023 for the CSLFRF Project. The County has requested additional detailed documentation multiple times to be provided by Motorola Solutions with the most recent meeting and contract amendment taking place on 6/10/2024.
Management of the County is committed to taking steps to communicate with vendors concerning invoicing requirements to be included in initial contracts for CSLFRF projects. Management has further committed and is making attempts to obtain sufficient detailed documentation from Motorola Solutions on the AWIN Radio Towers Project.
The County did not utlize proper procurement policies when engaging Turnquist Inc. to complete the flooring portion of the Health Department Improvements CSLFRF Project for the County. In terms of procurement, Turnquist was engaged before competitive bidding or cooperative agreements could be put in place for that particular portion of the CSLFRF project.
Show full finding ▾Hide full finding ▴The County did not utlize proper procurement policies when engaging Turnquist Inc. to complete the flooring portion of the Health Department Improvements CSLFRF Project for the County. In terms of procurement, Turnquist was engaged before competitive bidding or cooperative agreements could be put in place for that particular portion of the CSLFRF project.
Management of the County is committed to taking steps to communicate with each department that procurement policies and procedures are required when engaging vendors to complete projects accordingly. Further management has requested each department consult with the purchasing department when a vendor is needed to be selected to complete the project.
FAC accepted this audit on August 15, 2023 — management decision was due February 15, 2024.
FAC accepted this audit on August 7, 2022 — management decision was due February 7, 2023.
FAC accepted this audit on August 1, 2021 — management decision was due February 1, 2022.
FAC accepted this audit on July 5, 2020 — management decision was due January 5, 2021.
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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