EIN: 756000920
UEI: HDKNE4T1LXG7
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 3, 2022. 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 July 3, 2022 (1516 days ago).
What is a management decision? →Item 2020-001. COVID-19 - Coronavirus Relief Fund, CFDA Number 21.019. Compliance Requirements: Subrecipient Monitoring. Criteria: In accordance with 2 CFR ? 200.303, internal control should be established and maintained to provide reasonable assurance that the entity complies with Federal regulations and the terms of grant awards. According to the COSO Model, effective internal control requires that control activities be designed and implemented so that potential noncompliance will be prevented, or detected and corrected, in a timely manner. Cause: The County?s procedures and controls for post-award subrecipient monitoring were not fully implemented until a significant time period following the subawards, many of which were advance payments. While the procedures were performed in time to comply with the Fiscal Year 2020 Single Audit deadline extension, the timing of the procedures would not allow for timely compliance in future years. Effect: Advance payments to subrecipients were not monitored for compliance for an extended time period following the award. Noncompliance by subrecipients, particularly for allow ability of costs and activities, could have not been detected timely. Recommendation: We recommend that the County increase the time devoted to implementing and performing its post-award subrecipient monitoring controls to ensure that the monitoring is performed timely. Management?s Response: The County agrees with the recommendation and will seek additional staffing support and increased FTEs to allow for timely completion of subrecipient monitoring.
Show full finding ▾Hide full finding ▴Item 2020-001. COVID-19 - Coronavirus Relief Fund, CFDA Number 21.019. Compliance Requirements: Subrecipient Monitoring. Criteria: In accordance with 2 CFR ? 200.303, internal control should be established and maintained to provide reasonable assurance that the entity complies with Federal regulations and the terms of grant awards. According to the COSO Model, effective internal control requires that control activities be designed and implemented so that potential noncompliance will be prevented, or detected and corrected, in a timely manner. Cause: The County?s procedures and controls for post-award subrecipient monitoring were not fully implemented until a significant time period following the subawards, many of which were advance payments. While the procedures were performed in time to comply with the Fiscal Year 2020 Single Audit deadline extension, the timing of the procedures would not allow for timely compliance in future years. Effect: Advance payments to subrecipients were not monitored for compliance for an extended time period following the award. Noncompliance by subrecipients, particularly for allow ability of costs and activities, could have not been detected timely. Recommendation: We recommend that the County increase the time devoted to implementing and performing its post-award subrecipient monitoring controls to ensure that the monitoring is performed timely. Management?s Response: The County agrees with the recommendation and will seek additional staffing support and increased FTEs to allow for timely completion of subrecipient monitoring.
Item 2020-001: COVID-19 - Coronavirus Relief Fund, Assistance Listing Number 21.019. Compliance Requirement: Subrecipient Monitoring. Criteria: In accordance with 2 CFR ? 200.303, internal control should be established and maintained to provide reasonable assurance that the entity complies with Federal regulations and the terms of grant awards. According to the COSO Model, effective internal control requires that control activities be designed and implemented so that potential noncompliance will be prevented, or detected and corrected, in a timely manner. Cause: The County?s procedures and controls for post-award subrecipient monitoring were not fully implemented until a significant time period following the subawards, many of which were advance payments. While the procedures were performed in time to comply with the Fiscal Year 2020 Single Audit deadline extension, the timing of the procedures would not allow for timely compliance in future years. Effect: Advance payments to subrecipients were not monitored for compliance for an extended time period following the award. Noncompliance by subrecipients, particularly for allowability of costs and activities, could have not been detected timely. Recommendation: We recommend that the County increase the time devoted to implementing and performing its post-award subrecipient monitoring controls to ensure that the monitoring is performed timely. PERSON RESPONSIBLE FOR CORRECTION ACTION: Jeff May, County Auditor CORRECTIVE ACTION PLANNED: The County is in the process of expanding staffing levels dedicated to oversight of the significant new funding related to COVID-19. The County will work to ensure that processes and controls are implemented to comply with monitoring requirements in a timely manner.
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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