EIN: 742644883
UEI: NQEAVD7BAUN7
Audited by: Maxwell Locke & Ritter LLP
Oversight agency: 21 [Department of the Treasury]
View federal awards & risk assessment →
Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 14, 2025. 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 October 14, 2025 (329 days ago).
What is a management decision? →FAC accepted this audit on April 25, 2022 — management decision was due October 25, 2022.
FAC accepted this audit on May 26, 2021 — management decision was due November 26, 2021.
Finding Relating to Federal Awards Reported in Accordance with 2 CFR 200.516(a): 2020-001 Federal Program: Assistance to Firefighters Grant and COVID-19 Assistance to Firefighters Grant - CFDA #97.044 - Award #EMW-2018-FO-03077, #EMW 2020 FG 00282, #EMW-2018-FP-00650 Criteria: The District must follow the procurement standards set out within Uniform Guidance at 2 CFR sections 200.318 through 200.326. The District must use their own documented procurement procedures, which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable Federal statutes and the procurement requirements identified in 2 CFR part 200. Per Uniform Guidance 2 CFR section 200.318(i), the District must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Per Uniform Guidance 2 CFR section 200.320(c), noncompetitive procurement (solicitation of a proposal from only one source) can only be awarded if one or more of the following circumstances apply: (1) The acquisition of property or services, the aggregate dollar amount of which does not exceed the micro-purchase threshold; (2) The item is available only from a single source; (3) The public exigency or emergency for the requirement will not permit a delay resulting from publicizing a competitive solicitation; (4) The Federal awarding agency or pass-through entity expressly authorizes a noncompetitive procurement in response to a written request from the non-Federal entity; or (5) After solicitation of a number of sources, competition is determined inadequate. Condition /Context: The District?s procurement policy does not include federal grant requirements from Uniform Guidance. The District was not able to provide proper documentation to support the noncompetitive circumstance and justification of sole source procurement for one selection. Questioned Costs: None Effect: Noncompliance with the Procurement requirements of the OMB Compliance Supplement. Cause: This was the implementation year for procurement policies under Uniform Guidance. Recommendations: The District should review and revise their procurement policy to ensure compliance with Uniform Guidance along with applicable State and local laws and regulations. The District should maintain records sufficient to detail the history of procurement per the Uniform Guidance when the sole source procurement method is used. Views of Responsible Officials and Planned Corrective Actions: See Schedule of Corrective Action Plan
Show full finding ▾Hide full finding ▴Finding Relating to Federal Awards Reported in Accordance with 2 CFR 200.516(a): 2020-001 Federal Program: Assistance to Firefighters Grant and COVID-19 Assistance to Firefighters Grant - CFDA #97.044 - Award #EMW-2018-FO-03077, #EMW 2020 FG 00282, #EMW-2018-FP-00650 Criteria: The District must follow the procurement standards set out within Uniform Guidance at 2 CFR sections 200.318 through 200.326. The District must use their own documented procurement procedures, which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable Federal statutes and the procurement requirements identified in 2 CFR part 200. Per Uniform Guidance 2 CFR section 200.318(i), the District must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Per Uniform Guidance 2 CFR section 200.320(c), noncompetitive procurement (solicitation of a proposal from only one source) can only be awarded if one or more of the following circumstances apply: (1) The acquisition of property or services, the aggregate dollar amount of which does not exceed the micro-purchase threshold; (2) The item is available only from a single source; (3) The public exigency or emergency for the requirement will not permit a delay resulting from publicizing a competitive solicitation; (4) The Federal awarding agency or pass-through entity expressly authorizes a noncompetitive procurement in response to a written request from the non-Federal entity; or (5) After solicitation of a number of sources, competition is determined inadequate. Condition /Context: The District?s procurement policy does not include federal grant requirements from Uniform Guidance. The District was not able to provide proper documentation to support the noncompetitive circumstance and justification of sole source procurement for one selection. Questioned Costs: None Effect: Noncompliance with the Procurement requirements of the OMB Compliance Supplement. Cause: This was the implementation year for procurement policies under Uniform Guidance. Recommendations: The District should review and revise their procurement policy to ensure compliance with Uniform Guidance along with applicable State and local laws and regulations. The District should maintain records sufficient to detail the history of procurement per the Uniform Guidance when the sole source procurement method is used. Views of Responsible Officials and Planned Corrective Actions: See Schedule of Corrective Action Plan
Finding 2020-001 Planned Corrective Action: Review and update the District?s procurement policy to include federal requirements from Uniform Guidance along with applicable State and local laws and regulations. The District will also maintain records to detail the history of procurement per the Uniform Guidance for all procurement methods. Responsible Party: Jessica Frazier Estimated Completion Date: April 21, 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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