EIN: 746083231
UEI: LNLCKLCDJGB9
Audited by: CHARLES E REED & ASSOCIATES PC
Oversight agency: 14 [Department of Housing and Urban Development]
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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 June 27, 2024. 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 27, 2024 (611 days ago).
What is a management decision? →FAC accepted this audit on June 27, 2023 — management decision was due December 27, 2023.
FAC accepted this audit on September 11, 2022 — management decision was due March 11, 2023.
The City of Bevil Oaks did not file the required Data Collection form within the required time period. Cause: Due to catastrophic damage to City services, including infrastructure, caused by back-to-back year Hurricanes, the City of Bevil Oaks was unable to submit the Data Collection form timely and was not in compliance with reporting requirements. Effect: The noncompliance with compliance attributes required under the Uniform Guidance 2 CFR 200 may affect the City of Bevil Oaks current grant contracts and the opportunity to qualify for future grants. Recommendation: The City of Bevil Oaks governance should adopt and management should implement internal controls over oversight, monitoring and reporting to ensure compliance requirements as per the Uniform Guidance 2 CFR 200.
Show full finding ▾Hide full finding ▴2021-001 Internal Control ? Control Activities - Reporting (Prior Year 2020-001) Criteria: OMB?s Uniform Guidance 2 CFR 200.512 requires a Data Collection form to be filed the earlier of 30 days after receipt of the Single Audit Report of nine months after year-end for those entities expending more than $750,000 of federal funds. Condition: The City of Bevil Oaks did not file the required Data Collection form within the required time period. Cause: Due to catastrophic damage to City services, including infrastructure, caused by back-to-back year Hurricanes, the City of Bevil Oaks was unable to submit the Data Collection form timely and was not in compliance with reporting requirements. Effect: The noncompliance with compliance attributes required under the Uniform Guidance 2 CFR 200 may affect the City of Bevil Oaks current grant contracts and the opportunity to qualify for future grants. Recommendation: The City of Bevil Oaks governance should adopt and management should implement internal controls over oversight, monitoring and reporting to ensure compliance requirements as per the Uniform Guidance 2 CFR 200.
FINDING 2021-001 ? INTERNAL CONTROL ? CONTROL ACTIVITIES ? REPORTING Corrective Action Plan: The City of Bevil Oaks City Council has reviewed the finding indicated as 2021-001 and agree with the finding. The City Council adopted controls to insure that the City will comply in all material respects with its reporting requirements as per the Uniform Guidance 2 CFR 200. In addition, the City Council has further involved the outside independent accounting firm to assist the City in its accounting and monitoring activities. Anticipated Completion Date: September 30, 2022 Responsible Parties: Charlotte Yeates, CPA ? City Contract Accountant and Mayor Barbara Emmons
2020-001
FAC accepted this audit on May 31, 2022 — management decision was due December 1, 2022.
The City of Bevil Oaks did not file the required Data Collection form within the required time period. Cause: Due to catastrophic damage to City services, including infrastructure, caused by back-to-back year Hurricanes, the City of Bevil Oaks was unable to submit the Data Collection form timely and was not in compliance with reporting requirements. Effect: The noncompliance with compliance attributes required under the Uniform Guidance 2 CFR 200 may affect the City of Bevil Oaks current grant contracts and the opportunity to qualify for future grants. Recommendation: The City of Bevil Oaks governance should adopt and management should implement internal controls over oversight, monitoring and reporting to ensure compliance requirements as per OMB Uniform Guidance 2 CFR 200.
Show full finding ▾Hide full finding ▴2020-01 Internal Control ? Control Activities - Reporting Criteria: OMB?s Uniform Guidance 2 CFR 200.512(a) requires a Data Collection form to be filed the earlier of 30 days after receipt of the Single Audit Report of nine months after year-end for those entities expending more than $750,000 of federal funds. Condition: The City of Bevil Oaks did not file the required Data Collection form within the required time period. Cause: Due to catastrophic damage to City services, including infrastructure, caused by back-to-back year Hurricanes, the City of Bevil Oaks was unable to submit the Data Collection form timely and was not in compliance with reporting requirements. Effect: The noncompliance with compliance attributes required under the Uniform Guidance 2 CFR 200 may affect the City of Bevil Oaks current grant contracts and the opportunity to qualify for future grants. Recommendation: The City of Bevil Oaks governance should adopt and management should implement internal controls over oversight, monitoring and reporting to ensure compliance requirements as per OMB Uniform Guidance 2 CFR 200.
FINDING 2020-01 ? INTERNAL CONTROL ? CONTROL ACTIVITIES - REPORTING Corrective Action Plan: The City of Bevil Oaks City Council has reviewed the finding indicated as 2020-01 and agree with the finding. The Council adopted controls to insure that the City will comply in all material respects with its reporting requirements as per OMB A-133 and the Uniform Guidance 2 CFR 200. In addition, the Council has further involved the outside independent accounting firm to assist the City in its accounting and monitoring activities. Anticipated Completion Date: September 30, 2022 Responsible Parties: Charlotte Yeates, CPA ? City Contract Accountant and Mayor Barbara Emmons
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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