EIN: 742451622
UEI: UASKE8SM57R6
Audited by: BROCKWAY GERSBACH FRANKLIN & NIEMEIER, P.C.
Oversight agency: 59 [Small Business Administration]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 16, 2023. 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 August 16, 2023 (1110 days ago).
What is a management decision? →Written policies and procedures for the determination of allowable of costs, conflicts of interest, and procedures for procurement transactions surrounding federal awards were not available. Cause: Unfamiliarity with requirements stated in 2 CFR 200 of the Uniform Guidance. Potential Effect: Instances of noncompliance with direct and material compliance requirements may occur. Repeat Finding: No Management?s Response and Planned Corrective Action: In the event of receipt of future Federal Awards, management and the board of directors will work towards developing a Federal Award Policy and Procedure Manual to be used for federal awards management. Responsible Person: Tim Stephens, Executive Director
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Small Business Administration Federal Program: 59.075 Shuttered Venue Operators Program Grant Period: Year ended September 30, 2022 Criteria: 2 CFR 200.302(b)(7), 2 CFR 200.318(c)(1) Condition: Written policies and procedures for the determination of allowable of costs, conflicts of interest, and procedures for procurement transactions surrounding federal awards were not available. Cause: Unfamiliarity with requirements stated in 2 CFR 200 of the Uniform Guidance. Potential Effect: Instances of noncompliance with direct and material compliance requirements may occur. Repeat Finding: No Management?s Response and Planned Corrective Action: In the event of receipt of future Federal Awards, management and the board of directors will work towards developing a Federal Award Policy and Procedure Manual to be used for federal awards management. Responsible Person: Tim Stephens, Executive Director
Planned Corrective Action: In the event of future receipts of Federal Awards, management and the board of directors will work towards developing a Federal Award Policy and Procedure manual. Person Responsible for Corrective Action Plan: Tim Stephens, Executive Director Anticipated Date of Completion: Prior to receipt of additional federal awards.
Title to real property and equipment acquired with the federal award is held by the County per the management operating agreement. Cause: As described in Note 5 to the financial statements, the Expo manages the operations of the Expo Center on behalf of Bell County through a management agreement. Per the Expo?s management agreement, any buildings, fixtures, improvements, furniture, equipment, and tangible personal property on the Expo Center premises is the property of Bell County. The Expo maintains control of capital assets for use in the operations of the Expo. Bell County owns, insures, maintains, and repairs all capital assets on the Expo premises. Potential Effect: Instances of noncompliance with direct and material compliance requirement. Repeat Finding: No Management?s Response and Planned Corrective Action: The Expo maintains physical control of all capital assets acquired with federal awards. The Expo uses all capital assets acquired with federal awards in the operations of the Expo. The relationship with Bell County provides for high quality management of capital assets through County insurance and maintenance. The Expo believes their relationship with the County does not constitute noncompliance, as the Expo uses all capital assets in its continued operations. Responsible Person: Tim Stephens, Executive Director
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Small Business Administration Federal Program: 59.075 Shuttered Venue Operators Program Grant Period: Year ended September 30, 2022 Criteria: 2 CFR 200.313(a)(2), 2 CFR 200.311(a), 2 CFR 200.311(b) Condition: Title to real property and equipment acquired with the federal award is held by the County per the management operating agreement. Cause: As described in Note 5 to the financial statements, the Expo manages the operations of the Expo Center on behalf of Bell County through a management agreement. Per the Expo?s management agreement, any buildings, fixtures, improvements, furniture, equipment, and tangible personal property on the Expo Center premises is the property of Bell County. The Expo maintains control of capital assets for use in the operations of the Expo. Bell County owns, insures, maintains, and repairs all capital assets on the Expo premises. Potential Effect: Instances of noncompliance with direct and material compliance requirement. Repeat Finding: No Management?s Response and Planned Corrective Action: The Expo maintains physical control of all capital assets acquired with federal awards. The Expo uses all capital assets acquired with federal awards in the operations of the Expo. The relationship with Bell County provides for high quality management of capital assets through County insurance and maintenance. The Expo believes their relationship with the County does not constitute noncompliance, as the Expo uses all capital assets in its continued operations. Responsible Person: Tim Stephens, Executive Director
Planned Corrective Action: The Expo is bound by their management agreement with Bell County. Corrective action can not be taken in response to this finding. Person Responsible for Corrective Action Plan: Tim Stephens, Executive Director Anticipated Date of Completion: Not applicable
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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