EIN: 756001173
UEI: FZ1LVCMZC661
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 29, 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 December 29, 2026 (130 days from today).
What is a management decision? →Finding 2025-001: U.S. Department of the Treasury Federal Financial Assistance Listing 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Compliance Requirement: Procurement, Suspension, and Debarment Type of Finding: Material Weakness in Internal Controls over Compliance and Material Noncompliance Criteria: 2 CFR 200.327 and Appendix II to part 200 require that certain provisions, including the Davis-Bacon Act and Contract Work Hours and Safety Standards Act (CWHSSA), be included in covered contracts when applicable. Condition: Contract agreements entered into by the County under this federal program did not include the required provisions related to the Davis-Bacon Act and the CWHSSA. Cause: The County did not have an internal control process in place to ensure that all required federal contract provisions, including the Davis-Bacon Act and CWHSSA clauses, were incorporated into applicable agreements. Effect: The omission of the required federal contract provisions noted above may result in noncompliance with federal regulations as contractors may not be held to federally required labor standards. Questioned Costs: None. Context / Sampling: We tested four of 14 agreements subject to procurement in the SLFRF program. Repeat Finding from Prior Year: No Recommendation: We recommend the County implement a control process to ensure that all federally required contract provisions are included in applicable agreements prior to execution. Views of Responsible Officials: Management agrees with the noted finding. Refer to Corrective Action Plan.
Finding 2025-001 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: 2 CFR 200.327 and Appendix II to part 200 require that certain provisions, including the Davis-Bacon Act and Contract Work Hours and Safety Standards Act (CWHSSA), be included in covered contracts when applicable. The County did not include the Davis-Bacon Act and CWHSSA provisions in a construction contract executed in fiscal year 2025, and a process had not been established to review grant contracts for all relevant provisions. Responsible Individuals: Elijah Anderson, County Auditor Corrective Action Plan: Taylor County will add a step for contract review performed by the Auditor’s Office, in collaboration with the Taylor County ADA for Civil Matters, to verify all required federal contract provisions all included in contracts before they are approved by the Commissioners Court. Anticipated Completion Date: Ongoing. Item has been identified, with internal discussion on best practice to implement the contract review.
Finding 2025-002: U.S. Department of the Treasury Federal Financial Assistance Listing 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Compliance Requirement: Procurement, Suspension, and Debarment Type of Finding: Significant Deficiency in Internal Controls over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Per 31 CFR 19.300, prior to enter in subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR § 19.300. Condition: The County did not retain documentation of verifying that vendors were not suspended, debarred, or otherwise excluded prior to entering into a transaction with them. Cause: The County performed the verification but did not retain documentation, and we were unable to verify that it was performed prior to the transaction. Effect: Vendors could be suspended, debarred, or otherwise excluded, and the County would not be aware. Questioned Costs: None Context / Sampling: We tested four of 14 contracts subject to suspension and debarment in the SLFRF program. Repeat Finding from Prior Year: Yes, prior year finding 2024-003 Recommendation: The County should retain documentation of the review of all vendors. Views of Responsible Officials: Management agrees with the noted finding. Refer to Corrective Action Plan.
Finding 2025-002 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Per 31 CFR 19.300, prior to enter in subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR § 19.300. The County did not retain documentation of the verification that vendors were not suspended, debarred, or otherwise excluded prior to entering into a transaction with them. Responsible Individuals: Elijah Anderson, County Auditor Corrective Action Plan: Going forward, Taylor County will continue retaining documentation of the verification of vendors paid with federal funds against the sam.gov suspension and debarment review tool. Anticipated Completion Date: Completed
2024-003
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 24, 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 December 24, 2025, which was (240 days ago).
What is a management decision? →Finding 2024-001: U.S. Department of the Treasury Federal Financial Assistance Listing 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Controls over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: The County’s reports submitted to the Department of Treasury were not reviewed and approved by a separate individual outside of the preparer. Cause: Originally, the County did not have an internal control process in place to ensure a secondary review and approval of the reports submitted to the Department of Treasury were performed by someone other than the preparer of the report. An updated secondary review process was put in place in early 2024. Effect: Without a secondary review and approval, there is a possibility that the report may not be accurately completed. Questioned Costs: None. Context / Sampling: For the Coronavirus State and Local Fiscal Recovery Funds, a nonstatistical sample of 2 out of 4 reports were tested. Repeat Finding from Prior Year: Yes, prior year finding 2023-001 Recommendation: We recommend the County implement a control process which includes a secondary review and approval of the required reports to be submitted to the federal agency. Views of Responsible Officials: Management agrees with the noted finding. Refer to Corrective Action Plan.
Finding 2024-001 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: The County’s quarterly performance reports submitted to the Department of Treasury were not reviewed and approved by a separate individual outside of the preparer. Responsible Individuals: Elijah Anderson, County Auditor Corrective Action Plan: Taylor County implemented a control process for the last quarter of fiscal year 2024 to have the County Auditor prepare the performance reports, with a mechanical review of the report performed by an individual within the Auditor’s Office. Anticipated Completion Date: Completed
2023-001
Finding 2024-003: U.S. Department of the Treasury Federal Financial Assistance Listing 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Compliance Requirement: Procurement Suspension and Debarment Type of Finding: Significant Deficiency in Internal Controls over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Per 31 CFR 19.300, prior to enter in subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR § 19.300. Condition: The County did not retain documentation of verifying that 6 vendors were not suspended, debarred, or otherwise excluded prior to entering into a transaction with them. Cause: The County performed the verification, but did not retain documentation and we were unable to verify that it was performed prior to the transaction. Effect: Vendors could be suspended, debarred, or otherwise excluded, and the county would not be aware. Questioned Costs: None Context / Sampling: We tested 32 of 158 transactions subject to suspension and debarment in the SLFRF program. Repeat Finding from Prior Year: Yes, prior year finding 2023-003 Recommendation: The County should retain documentation of the review of all vendors. Views of Responsible Officials: Management agrees with the noted finding. Refer to Corrective Action Plan.
Finding 2024-003 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Per 31 CFR 19.300, prior to enter in subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR § 19.300. The County did not retain documentation of the verification that 6 vendors were not suspended, debarred, or otherwise excluded prior to entering into a transaction with them. Responsible Individuals: Elijah Anderson, County Auditor Corrective Action Plan: The County performed a review of suspended and debarred vendors in October 2024, prior to the submission of the final SLFRF required report. Going forward, Taylor County will continue retaining documentation of the verification of vendors paid with federal funds against the sam.gov suspension and debarment review tool. Anticipated Completion Date: Completed
2023-003
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 12, 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 October 12, 2024, which was (678 days ago).
What is a management decision? →Finding 2023‐001: U.S. Department of the Treasury Federal Financial Assistance Listing 21.027 COVID‐19 Coronavirus State and Local Fiscal Recovery Funds Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Controls over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: The County’s reports submitted to the Department of Treasury were not reviewed and approved by a separate individual outside of the preparer. Cause: The County did not have an internal control process in place to ensure a secondary review and approval of the reports submitted to the Department of Treasury were performed by someone other than the preparer of the report. Effect: Without a secondary review and approval, there is a possibility that the report may not be accurately completed. Questioned Costs: None. Context / Sampling: For the Coronavirus State and Local Fiscal Recovery Funds, a nonstatistical sample of 2 out of 4 reports were tested. Repeat Finding from Prior Year: Yes, prior year finding 2022‐002 Recommendation: We recommend the County implement a control process which includes a secondary review and approval of the required reports to be submitted to the federal agency. Views of Responsible Officials: Management agrees with the noted finding. Refer to Corrective Action Plan.
Finding 2023‐001 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID‐19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: The County’s quarterly performance reports submitted to the Department of Treasury were not reviewed and approved by a separate individual outside of the preparer. Responsible Individuals: Elijah Anderson, County Auditor Corrective Action Plan: Taylor County experienced personnel openings in FY 2023 for the position anticipated to prepare this report. Taylor County will continue to have the County Auditor prepare the performance reports, with a mechanical review of the report performed by an individual within the Auditor’s Office. Anticipated Completion Date: 04/30/2024 (Next reporting deadline)
2022-002
Finding 2023‐003: U.S. Department of the Treasury Federal Financial Assistance Listing 21.027 COVID‐19 Coronavirus State and Local Fiscal Recovery Funds Compliance Requirement: Procurement Suspension and Debarment Type of Finding: Significant Deficiency in Internal Controls over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Per 31 CFR 19.300, prior to enter in subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR § 19.300. Condition: The County did not review two counselors to determine that they were not suspended, debarred, or otherwise excluded prior to entering into a transaction with them. Cause: The County relied on the Department of Public Safety FSCT clearinghouse and review of licensing for review of suspension for the two counselors, but did not review the counselors individually. Effect: Counselors could be suspended, debarred, or otherwise excluded, and the county would not be aware. Questioned Costs: None Context / Sampling: We tested 40 of 371 transactions subject to suspension and debarment in the SLFRF program. Repeat Finding from Prior Year: No Recommendation: The County should review all counselors for suspension and debarment similar to how they review all other vendors. Views of Responsible Officials: Management agrees with the noted finding. Refer to Corrective Action Plan.
Finding 2023‐003 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID‐19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Per 31 CFR 19.300, prior to enter in subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR § 19.300. The County did not review two counselors to determine that they were not suspended, debarred, or otherwise excluded prior to entering into a transaction with them. Responsible Individuals: Elijah Anderson, County Auditor Corrective Action Plan: Taylor County will start reviewing all vendors paid with federal funds against the sam.gov suspension and debarment review tool, and will document the periodic review of suspended and debarred vendors. Anticipated Completion Date: Ongoing
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 9, 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 November 9, 2023, which was (1016 days ago).
What is a management decision? →Finding 2022-001:U.S. Department of the Treasury Federal Financial Assistance Listing 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Compliance Requirement: Subrecipient Monitoring Type of Finding: Material Weakness in Internal Controls over Compliance and Material Noncompliance Criteria: Per 2 CFR 200.332, pass-through entities must clearly identify required subaward elements to subrecipients, evaluate the subrecipient?s risk of noncompliance with Federal guidelines and the terms of the award, and confirm that the subrecipient is not debarred or suspended. Further, per 2 CFR 200.303, the entity must have a system of internal control designed to maintain compliance with these requirements. Condition: The County provided a subaward of SLFRF funds to a subrecipient. The County did not include the required data elements in the subaward document, did not perform an assessment of the risk of subrecipient noncompliance with federal guidelines and grant terms, and did not review to determine that the subrecipient was not suspended or debarred. Cause: The County did not have a subrecipient monitoring policy in place that required compliance with these guidelines. Effect: SLFRF requirements for pass-through entities were not followed. Questioned Costs: None. Context/Sampling: Sampling was not utilized. The County issued one subaward during the period under audit. Recommendation: The County should create a subrecipient monitoring policy and include evidence of compliance with the policy in the subrecipient monitoring file. Views of Responsible Officials: Management agrees with the noted finding. Refer to Corrective Action Plan. Repeat Finding from Prior Year: No
Finding 2022-001 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: The County provided a subaward of SLFRF funds to a subrecipient. The County did not include the required data elements in the subaward document, did not perform an assessment of the risk of subrecipient noncompliance with federal guidelines and grant terms, and did not review to determine that the subrecipient was not suspended or debarred. The County did not have a subrecipient monitoring policy in place that required compliance with these guidelines. Responsible Individuals: Elijah Anderson, County Auditor Corrective Action Plan: Taylor County will adopt a subrecipient grant policy before any other subrecipient awards are approved. The policy will include all required elements noted at 2 CFR 200.331-333. Policy provisions will provide for the review of contracts so that all required clauses are included, an assessment of risk for potential subrecipients, and monitoring guidelines to ensure compliance with federal requirements. The review of suspension or debarment performed by the County will be documented in the future so that verification of this step can be reviewed. Anticipated Completion Date: Ongoing
Finding 2022-002: U.S. Department of the Treasury Federal Financial Assistance Listing 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Controls over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: The County?s reports submitted to the Department of Treasury were not reviewed and approved by a separate individual outside of the preparer. Cause: The County did not have an internal control process in place to ensure a secondary review and approval of the reports submitted to the Department of Treasury were performed by someone other than the preparer of the report. Effect: Without a secondary review and approval, there is a possibility that the report may not be accurately completed. Questioned Costs: None. Context / Sampling: For the Coronavirus State and Local Fiscal Recovery Funds, a nonstatistical sample of 2 out of 4 reports were tested. Recommendation: We recommend the County implement a control process which includes a secondary review and approval of the required reports to be submitted to the federal agency. Views of Responsible Officials: Management agrees with the noted finding. Refer to Corrective Action Plan. Repeat Finding from Prior Year: No
Finding 2022-002 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: The County?s annual performance reports submitted to the Department of Treasury were not reviewed and approved by a separate individual outside of the preparer. Responsible Individuals: Elijah Anderson, County Auditor Corrective Action Plan: Taylor County will implement a policy for all Federal and State reporting will be reviewed by an individual outside of the preparer. This review will be documented and maintained by the auditor?s office. Anticipated Completion Date: 4/30/2023
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 15, 2021. 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 September 15, 2021, which was (1801 days ago).
What is a management decision? →Finding 2020-002: U.S. Department of Treasury Passed through Texas Division of Emergency Management COVID-19 Coronavirus Relief Fund, 21.019 Activities Allowed or Unallowed; Allowable Costs and Cost Principles Significant Deficiency in Internal Control over Compliance Grant Award Number: 2020-410 Criteria: Management of the County is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements, including allowable costs, required by federal award programs. Condition: The County did not follow its procedures for approval of grant expenditures prior to submission for reimbursement. Cause: The County failed to effectively approve all grant expenditures. Effect: The failure to follow procedures resulted in grant expenditures being charged that were not properly approved. Questioned Costs: None Context/Sampling: For a sample of 60 items out of a population of 738 items, we noted 2 transactions that did not follow County procedures for approval. Repeat Finding from Prior Year(s): No Recommendation: We recommend the County implement additional internal controls to more carefully monitor the approval of grant expenditures. View of Responsible Officials: Management agrees with the finding. Refer to Corrective Action Plan.
Finding 2020-002 Federal Agency Name: U.S. Department of Treasury Initial Fiscal Year Finding Occurred: 2020 Finding Summary: The County did not have adequate internal controls over the review and approval process of federal expenditures. Responsible Individuals: Elijah Anderson, County Auditor Corrective Action Plan: The County will implement additional procedures to monitor compliance with existing controls in the review and approval process of federal expenditures. Anticipated Completion Date: Fiscal year 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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