EIN: 816001443
UEI: J1SNWQG18LB3
Audited by: OLNESS & ASSOCS PC
Oversight agency: 21 [Department of the Treasury]
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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 March 3, 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 September 3, 2026 (4 days from today).
What is a management decision? →FAC accepted this audit on March 24, 2025 — management decision was due September 24, 2025.
FAC accepted this audit on February 6, 2025 — management decision was due August 6, 2025.
The county did not verify that program recipients/participants were not suspended, debarred, or otherwise excluded from participation in the program. Cause: The county does not have procurement policies and procedures in place that allow it to comply with procurement standards outlined in the Uniform Guidance. Effect: Non-compliance with program terms and conditions. Questioned Costs: None Recommendation: Management should develop procedures that will provide reasonable assurance that procurement of goods and services are made in compliance with applicable federal regulations and other procurement requirements specific to a federal award or subaward, and that no subaward, contract, or agreement for purchase of goods or services is made with any suspended or debarred party. Views of responsible officials and planned corrective action: The government agrees with this finding and will adhere to the attached corrective action plan.
Show full finding ▾Hide full finding ▴FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM, ASSISTANCE LISTING No. 20.509, GRANT No’s. 112639 and 111709 Criteria: Per 2 CFR 200.214, non-Federal entities are subject to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. The regulations in 2 CFR part 180 restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: The county did not verify that program recipients/participants were not suspended, debarred, or otherwise excluded from participation in the program. Cause: The county does not have procurement policies and procedures in place that allow it to comply with procurement standards outlined in the Uniform Guidance. Effect: Non-compliance with program terms and conditions. Questioned Costs: None Recommendation: Management should develop procedures that will provide reasonable assurance that procurement of goods and services are made in compliance with applicable federal regulations and other procurement requirements specific to a federal award or subaward, and that no subaward, contract, or agreement for purchase of goods or services is made with any suspended or debarred party. Views of responsible officials and planned corrective action: The government agrees with this finding and will adhere to the attached corrective action plan.
CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS, ASSISTANCE LISTING No. 21.027, PROCUREMENT AND SUSPENSION AND DEBARMENT Name of contact person: County Commissioners Corrective Action: Roosevelt County will follow the procedure of verifying contractors through SAM or GSA Websites when using SLFRF funds. Proposed Completion Date: Immediately.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
There is a lack of segregation of duties among personnel. Effect: Transactions could be mishandled. Cause: There are a limited number of personnel for certain functions. Recommendation: The duties should be separated as much as possible, and alternative controls should be used to compensate for lack of separation. The governing board should provide some of these controls. Views of responsible officials and planned corrective actions: The government agrees with this finding and will adhere to the attached corrective action plan.
Show full finding ▾Hide full finding ▴SEGREGATION OF DUTIES Criteria: Duties should be segregated to provide reasonable assurance that transactions are handled appropriately. Condition: There is a lack of segregation of duties among personnel. Effect: Transactions could be mishandled. Cause: There are a limited number of personnel for certain functions. Recommendation: The duties should be separated as much as possible, and alternative controls should be used to compensate for lack of separation. The governing board should provide some of these controls. Views of responsible officials and planned corrective actions: The government agrees with this finding and will adhere to the attached corrective action plan.
SEGREGATION OF DUTIES Name of contact person: Mary Armstrong ? Chair, County Commission Corrective Action: Valley County has implemented all auditor suggestions for this finding, but the size of the county workforce does not lend itself to full segregation of duties. The duties will be separated as much as possible and alternative controls will be used to compensate for lack of separation. The commission will continue to be involved in providing some of these controls. Proposed Completion Date: Ongoing.
2021-011
The government does not have the expertise to prepare or evaluate the selection and application of accounting principles and resulting disclosures and presentations within the auditor prepared financial statements. Cause: The government is a small organization with limited resources. Effect: It is common for a small organization to rely on the audit firm to prepare the financial statements; however, an audit firm cannot be considered part of the government?s internal control by professional standards currently in effect. Since some presentations and disclosures may be material to the financial statements, this weakness in internal control would be classified as material. Recommendation: While it may not be cost effective to do so, we recommend the government consider hiring a qualified person to evaluate the auditor prepared financial statements. Views of responsible officials and planned corrective actions: The government agrees with this finding and will adhere to the attached corrective action plan.
Show full finding ▾Hide full finding ▴AUDITOR PREPARED FINANCIAL STATEMENTS Criteria: As part of its internal control structure, it is the government?s responsibility to prepare its financial statements in accordance with generally accepted accounting principles (GAAP). Condition: The government does not have the expertise to prepare or evaluate the selection and application of accounting principles and resulting disclosures and presentations within the auditor prepared financial statements. Cause: The government is a small organization with limited resources. Effect: It is common for a small organization to rely on the audit firm to prepare the financial statements; however, an audit firm cannot be considered part of the government?s internal control by professional standards currently in effect. Since some presentations and disclosures may be material to the financial statements, this weakness in internal control would be classified as material. Recommendation: While it may not be cost effective to do so, we recommend the government consider hiring a qualified person to evaluate the auditor prepared financial statements. Views of responsible officials and planned corrective actions: The government agrees with this finding and will adhere to the attached corrective action plan.
AUDITOR PREPARED FINANCIAL STATEMENTS Name of contact person: Mary Armstrong ? Chair, County Commission Corrective Action: The recommendation to hire a firm to evaluate the work of Olness and Associates has been considered and rejected. It is the County?s opinion that funds can be better spent on other priorities. Valley County will continue to read, monitor, edit and approve drafts prepared by Olness Associates. Proposed Completion Date: Ongoing.
2021-012
FAC accepted this audit on March 27, 2024 — management decision was due September 27, 2024.
FORMULA GRANTS FOR OTHER THAN URBANIZED AREAS, ASSISTANCE LISTING NUMBER 20.509, GRANT NUMBER 111709, GRANT PERIOD - YEAR ENDED JUNE 30, 2021. Finding 2021-007 applies to this federal award program.
Show full finding ▾Hide full finding ▴FORMULA GRANTS FOR OTHER THAN URBANIZED AREAS, ASSISTANCE LISTING NUMBER 20.509, GRANT NUMBER 111709, GRANT PERIOD - YEAR ENDED JUNE 30, 2021. Finding 2021-007 applies to this federal award program.
An architectural firm was hired to supervise this contract, the commissioners and transit supervisor expected that Buy American, Davis-Bacon/Prevailing Wange and any other Federal requirements would be policed by the contract firm. The commission has implemented more stringent oversig; our on-call architect now understands this ecpectation and the transit manager and commissioners have worked closely with him on the current transit building improvement contract to ensure all Federal requirements are met.
FORMULA GRANTS FOR OTHER THAN URBANIZED AREAS, ASSISTANCE LISTING NUMBER 20.509, GRANT NUMBER 111709, GRANT PERIOD - YEAR ENDED JUNE 30, 2021. Finding 2021-008 applies to this federal award program.
Show full finding ▾Hide full finding ▴FORMULA GRANTS FOR OTHER THAN URBANIZED AREAS, ASSISTANCE LISTING NUMBER 20.509, GRANT NUMBER 111709, GRANT PERIOD - YEAR ENDED JUNE 30, 2021. Finding 2021-008 applies to this federal award program.
As discussed in finding 007, this issue has been corrected in the current transit building improvements contract. The commissioners will monitor all contracts that involve Federal fuds to ensure this requirement is met.
CORONAVIRUS RELIEF FUND, ASSISTANCE LISTING NUMBER 21-019, GRANT PERIOS - YEAR ENDED JUNE 30, 2021. Finding 2021-004 applies to this federal award program.
Show full finding ▾Hide full finding ▴CORONAVIRUS RELIEF FUND, ASSISTANCE LISTING NUMBER 21-019, GRANT PERIOS - YEAR ENDED JUNE 30, 2021. Finding 2021-004 applies to this federal award program.
The information listing the $37,076 in questioned costs was submitted to the State and alternate expenses were submitted to correct the errors.
FAC accepted this audit on May 8, 2025 — management decision was due November 8, 2025.
FAC accepted this audit on March 8, 2020 — management decision was due September 8, 2020.
FORMULA GRANTS FOR OTHER THAN URBANIZED AREAS. CFDA No. 20.509. GRANT Nos. 110075 and 110523 Finding 2019-002 applies to this federal award program. The government was not subject to the Uniform Guidance in fiscal year 2018.
Show full finding ▾Hide full finding ▴FORMULA GRANTS FOR OTHER THAN URBANIZED AREAS. CFDA No. 20.509. GRANT Nos. 110075 and 110523 Finding 2019-002 applies to this federal award program. The government was not subject to the Uniform Guidance in fiscal year 2018.
FORMULA GRANTS FOR OTHER THAN URBANIZED AREAS. CFDA No. 20.509. GRANT Nos. 110075 and 110523 Name of contact person: Paul Tweten Corrective Action: The recommendation to hire a firm to evaluate the work of Olness & Associates has been considered and rejected. It is County opinion that funds can be better spent on other priorities. Valley County will continue to read, monitor, edit and approve drafts prepared by Olness & Associates. This matter will again be considered at the end of the draft audit report for FY 2020. Proposed Completion Date: On going.
FORMULA GRANTS FOR OTHER THAN URBANIZED AREAS. CFDA No. 20.509. GRANT Nos. 110075 and 110523 Finding 2019-004 applies to this federal award program. The government was not subject to the Uniform Guidance in fiscal year 2018.
Show full finding ▾Hide full finding ▴FORMULA GRANTS FOR OTHER THAN URBANIZED AREAS. CFDA No. 20.509. GRANT Nos. 110075 and 110523 Finding 2019-004 applies to this federal award program. The government was not subject to the Uniform Guidance in fiscal year 2018.
FORMULA GRANTS FOR OTHER THAN URBANIZED AREAS. CFDA No. 20.509. GRANT Nos. 110075 and 110523Name of contact person: Paul Tweten Corrective Action: Valley County has implemented all auditor suggestions for this finding, but size of county workforce does not lend itself to full segregation of duties. The county will continue to be aware, to monitor and to discuss with department heads. Proposed Completion Date: On going.
FORMULA GRANTS FOR OTHER THAN URBANIZED AREAS. CFDA No. 20.509. GRANT No. 110075 Finding 2019-012 applies to this federal award program. The government was not subject to the Uniform Guidance in fiscal year 2018.
Show full finding ▾Hide full finding ▴FORMULA GRANTS FOR OTHER THAN URBANIZED AREAS. CFDA No. 20.509. GRANT No. 110075 Finding 2019-012 applies to this federal award program. The government was not subject to the Uniform Guidance in fiscal year 2018.
FORMULA GRANTS FOR OTHER THAN URBANIZED AREAS. CFDA No. 20.509. GRANT No. 110075 Name of contact person: Paul Tweten Corrective Action: Valley County will calculate the 10% de minus indirect cost reimbursement in accordance with 2 CFR200.414. Proposed completion date: December 2019.
FORMULA GRANTS FOR OTHER THAN URBANIZED AREAS. CFDA No. 20.509, GRANT Nos 110075 and 110523 Finding 2019-013 applies to this federal award program. The government was not subject to the Uniform Guidance in fiscal year 2018.
Show full finding ▾Hide full finding ▴FORMULA GRANTS FOR OTHER THAN URBANIZED AREAS. CFDA No. 20.509, GRANT Nos 110075 and 110523 Finding 2019-013 applies to this federal award program. The government was not subject to the Uniform Guidance in fiscal year 2018.
FORMULA GRANTS FOR OTHER THAN URBANIZED AREAS. CFDA No. 20.509. GRANT Nos. 110075 and 110523 Name of contact person: Paul Tweten Corrective action: Valley County will implement a procedure that when dealing with federal grants, Valley County will verify any vendor or contractor is not on the debarred list. Proposed completion date: December 2019
FAC accepted this audit on January 18, 2018 — management decision was due July 18, 2018.
GSA_MIGRATION
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2016-001
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2016-002
FAC accepted this audit on December 1, 2016 — management decision was due June 1, 2017.
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2015-001
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2015-002
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