EIN: 826000284
UEI: XL8XZZ7KMKN5
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 14, 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 May 14, 2024 (831 days ago).
What is a management decision? →The County's policies do not contain all of the required procurement policies as they relate to federal awards. Cause: The County was not aware of the change when the regulations were revised and was not able to take action on it when they were made aware of the change. Criteria: Title 2, Part 200, Subpart D - Post Federal Award Requirements, 200.318(a) The non-federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal laws and regulations, provided that the procurements conform to applicable federal law and the standards identified in this part and 200.318(c)(1). The non-federal entity must maintain written standards of conduct covering conflicts of interest and governing the actions of its employees engaged in the selection, award and administration of contracts. Standards of conduct must provide for disciplinary actions to be applied for violations of such standards by officers, employees, or agents of the non-federal entity. (2) If the non-federal entity has a parent, affiliate, or subsidiary organization that is not a state, local government, or Indian tribe, the non-federal entity must also maintain written standards of conduct covering organizational conflicts of interest. Effect: Not having such policies and procedures in place, may increase the risk of procuring items that are not allowable, not procuring items through fair competition, and/or overpaying for items. Perspective Information: The policies that were in place were particular to the Road and Bridge fund and somewhat met the requirements for dollar thresholds and when quotes vs. bids are required. However, the policies should be effective government-wide for all federal awards. There are similar issues with conflict of interest policies not entirely conforming to federal regulations. Recommendations: We recommend that the County's policies and procedures are updated to comply with the Code of Federal Regulations. It is also recommended that a review of the Code of Federal Regulations occur on a periodic basis, as well as periodic communications with the County's attorney and the Idaho Association of Counties for any changes that may affect the County. View of Responsible Officials and Planned Corrective Actions: The County agrees with this finding. In January 2023, the County created a separate Procurement Policy that should comply with the Code of Federal Regulations. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Condition: The County's policies do not contain all of the required procurement policies as they relate to federal awards. Cause: The County was not aware of the change when the regulations were revised and was not able to take action on it when they were made aware of the change. Criteria: Title 2, Part 200, Subpart D - Post Federal Award Requirements, 200.318(a) The non-federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal laws and regulations, provided that the procurements conform to applicable federal law and the standards identified in this part and 200.318(c)(1). The non-federal entity must maintain written standards of conduct covering conflicts of interest and governing the actions of its employees engaged in the selection, award and administration of contracts. Standards of conduct must provide for disciplinary actions to be applied for violations of such standards by officers, employees, or agents of the non-federal entity. (2) If the non-federal entity has a parent, affiliate, or subsidiary organization that is not a state, local government, or Indian tribe, the non-federal entity must also maintain written standards of conduct covering organizational conflicts of interest. Effect: Not having such policies and procedures in place, may increase the risk of procuring items that are not allowable, not procuring items through fair competition, and/or overpaying for items. Perspective Information: The policies that were in place were particular to the Road and Bridge fund and somewhat met the requirements for dollar thresholds and when quotes vs. bids are required. However, the policies should be effective government-wide for all federal awards. There are similar issues with conflict of interest policies not entirely conforming to federal regulations. Recommendations: We recommend that the County's policies and procedures are updated to comply with the Code of Federal Regulations. It is also recommended that a review of the Code of Federal Regulations occur on a periodic basis, as well as periodic communications with the County's attorney and the Idaho Association of Counties for any changes that may affect the County. View of Responsible Officials and Planned Corrective Actions: The County agrees with this finding. In January 2023, the County created a separate Procurement Policy that should comply with the Code of Federal Regulations. See Corrective Action Plan.
Effective January 3, 2023, Boise County Resolution 2023-01, the Boise County Procurement Policy & Procedure Manual, was adopted by the Board of County Commissioners.
2021-001
FAC accepted this audit on October 24, 2021 — management decision was due April 24, 2022.
The County's policies do not contain all of the required procurement policies as they relate to federal awards. Cause: The County was not aware of the change when the regulations were revised and did not take action on it when they were made aware of the change. Criteria: Title 2, Part 200, Subpart D - Post Federal Award Requirements, 200.318(a) The non-federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal laws and regulations, provided that the procurements conform to applicable federal law and the standards identified in this part and 200.318(c)(1). The non-federal entity must maintain written standards of conduct covering conflicts of interest and governing the actions of its employees engaged in the selection, award and administration of contracts. Standards of conduct must provide for disciplinary actions to be applied for violations of such standards by officers, employees, or agents of the non-federal entity. (2) If the non-federal entity has a parent, affiliate, or subsidiary organization that is not a state, local government, or Indian tribe, the non-federal entity must also maintain written standards of conduct covering organizational conflicts of interest. Effect: Not having such policies and procedures in place, may increase the risk of procuring items that are not allowable, not procuring items through fair competition, and/or overpaying for items. Perspective Information: The policies that are in place are particular to the Road and Bridge fund and somewhat meet the requirements for dollar thresholds and when quotes vs. bids are required. However, the policies should be effective government-wide for all federal awards. There are similar issues with conflict of interest policies not entirely conforming to federal regulations. Recommendations: We recommend that the County's policies and procedures are updated to comply with the Code of Federal Regulations. Resources have been separately provided to the Clerk. It is also recommended that a review of the Code of Federal Regulations occur on a periodic basis, as well as periodic communications with the County's attorney and the Idaho Association of Counties for any changes that may affect the County. Views of Responsible Officials and Planned Corrective Actions: The County agrees with this finding. Their intent is to create a separate Procurement Policy that complies with the Code of Federal Regulations. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴PROCUREMENT POLICIES - Condition: The County's policies do not contain all of the required procurement policies as they relate to federal awards. Cause: The County was not aware of the change when the regulations were revised and did not take action on it when they were made aware of the change. Criteria: Title 2, Part 200, Subpart D - Post Federal Award Requirements, 200.318(a) The non-federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal laws and regulations, provided that the procurements conform to applicable federal law and the standards identified in this part and 200.318(c)(1). The non-federal entity must maintain written standards of conduct covering conflicts of interest and governing the actions of its employees engaged in the selection, award and administration of contracts. Standards of conduct must provide for disciplinary actions to be applied for violations of such standards by officers, employees, or agents of the non-federal entity. (2) If the non-federal entity has a parent, affiliate, or subsidiary organization that is not a state, local government, or Indian tribe, the non-federal entity must also maintain written standards of conduct covering organizational conflicts of interest. Effect: Not having such policies and procedures in place, may increase the risk of procuring items that are not allowable, not procuring items through fair competition, and/or overpaying for items. Perspective Information: The policies that are in place are particular to the Road and Bridge fund and somewhat meet the requirements for dollar thresholds and when quotes vs. bids are required. However, the policies should be effective government-wide for all federal awards. There are similar issues with conflict of interest policies not entirely conforming to federal regulations. Recommendations: We recommend that the County's policies and procedures are updated to comply with the Code of Federal Regulations. Resources have been separately provided to the Clerk. It is also recommended that a review of the Code of Federal Regulations occur on a periodic basis, as well as periodic communications with the County's attorney and the Idaho Association of Counties for any changes that may affect the County. Views of Responsible Officials and Planned Corrective Actions: The County agrees with this finding. Their intent is to create a separate Procurement Policy that complies with the Code of Federal Regulations. See Corrective Action Plan.
CORRECTIVE ACTION PLAN October 22, 2021 Boise County, Idaho respectfully submits the following corrective action plan for the year ended September 30, 2020: Bailey & Company, Chtd. CPAs 812-B 12th Ave. South Nampa, ID 83651 FINDINGS ? FEDERAL AWARD PROGRAMS AUDIT 2020-00 1: PROCUREMENT POLICIES Recommendation: We recommend that the County's policies and procedures are updated to comply with the Code of Federal Regulations. Resources have been separately provided to the Clerk. It is also recommended that a review of the Code of Federal Regulations occur on a periodic basis, as well as periodic communications with the County's attorney and the Idaho Association of Counties for any changes that may affect the County. Action to be Taken: Boise County agrees with this finding. We are currently in the process of tailoring a draft purchasing and procedure policy manual of Bannock County, received in mid-August of this year after making an inquiry of the Idaho County Clerks, to fit our needs. The draft policy includes the following sections: 1) Purchasing Bid Threshold Matrix; 2) Qualification Based Selection procedures (Design Professionals); 3) Vendor Information (guidelines); 4) Procurement Prohibitions, including conflicts of interest; 5) Procurement with Federal Grant Funds; and 6) Exemptions to Idaho Code 67-2803. We anticipate finalization of the Boise County Purchasing Policy & Procedure Manual, via resolution of the Board of County Commissioners, by the end of the 2021 calendar year. Though Boise County lacks a written policy document, the CFRs are reviewed on a periodic basis and we do comply with those regulations. Communications are directed to the Boise County Prosecutor (and/or IAC), as needed. If there are any questions by oversight agencies regarding this plan, please call Mary Prisco at (208) 392-4431.
2019-001
FAC accepted this audit on August 2, 2020 — management decision was due February 2, 2021.
The County's policies do not contain all of the required procurement policies as they relate to federal awards. Cause:The County was not aware of the change when the regulations were revised and did not take action on it when they were made aware of the change. Criteria: Title 2, Part 200, Subpart D - Post Federal Award Requirements, 200.318(a) The non-federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal laws and regulations, provided that the procurements conform to applicable federal law and the standards identified in this part and 200.318(c)(1). The non-federal entity must maintain written standards of conduct covering conflicts of interest and governing the actions of its employees engaged in the selection, award and administration of contracts. Standards of conduct must provide for disciplinary actions to be applied for violations of such standards by officers, employees, or agents of the non-federal entity. (2) If the non-federal entity has a parent, affiliate, or subsidiary organization that is not a state, local government, or Indian tribe, the non-federal entity must also maintain written standards of conduct covering organizational conflicts of interest. Effect: Not having such policies and procedures in place, may increase the risk of procuring items that are not allowable, not procuring items through fair competition, and/or overpaying for items. Perspective Information: The policies that are in place are particular to the Road and Bridge fund and somewhat meet the requirements for dollar thresholds and when quotes vs. bids are required. However, the bid threshold should be $150,000, meaning the existing Idaho Statutes are not restrictive enough. Also, the policies should be effective government-wide for all federal awards. There are similar issues with conflict of interest policies not entirely conforming to federal regulations. Recommendations: We recommend that the County's policies and procedures are updated to comply with the Code of Federal Regulations. Resources have been separately provided to the Clerk and Deputy Auditor. It is also recommended that review of the Code of Federal Regulations occur on a periodic basis, as well as periodic communications with the County's attorney and the Idaho Association of Counties for any changes that may affect the County. View of Responsible Officials and Planned Corrective Actions: The County agrees with this finding. Their intent is to create a separate Procurement Policy that complies with the Code of Federal Regulations. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴PROCUREMENT POLICIES - Condition: The County's policies do not contain all of the required procurement policies as they relate to federal awards. Cause:The County was not aware of the change when the regulations were revised and did not take action on it when they were made aware of the change. Criteria: Title 2, Part 200, Subpart D - Post Federal Award Requirements, 200.318(a) The non-federal entity must use its own documented procurement procedures which reflect applicable state, local, and tribal laws and regulations, provided that the procurements conform to applicable federal law and the standards identified in this part and 200.318(c)(1). The non-federal entity must maintain written standards of conduct covering conflicts of interest and governing the actions of its employees engaged in the selection, award and administration of contracts. Standards of conduct must provide for disciplinary actions to be applied for violations of such standards by officers, employees, or agents of the non-federal entity. (2) If the non-federal entity has a parent, affiliate, or subsidiary organization that is not a state, local government, or Indian tribe, the non-federal entity must also maintain written standards of conduct covering organizational conflicts of interest. Effect: Not having such policies and procedures in place, may increase the risk of procuring items that are not allowable, not procuring items through fair competition, and/or overpaying for items. Perspective Information: The policies that are in place are particular to the Road and Bridge fund and somewhat meet the requirements for dollar thresholds and when quotes vs. bids are required. However, the bid threshold should be $150,000, meaning the existing Idaho Statutes are not restrictive enough. Also, the policies should be effective government-wide for all federal awards. There are similar issues with conflict of interest policies not entirely conforming to federal regulations. Recommendations: We recommend that the County's policies and procedures are updated to comply with the Code of Federal Regulations. Resources have been separately provided to the Clerk and Deputy Auditor. It is also recommended that review of the Code of Federal Regulations occur on a periodic basis, as well as periodic communications with the County's attorney and the Idaho Association of Counties for any changes that may affect the County. View of Responsible Officials and Planned Corrective Actions: The County agrees with this finding. Their intent is to create a separate Procurement Policy that complies with the Code of Federal Regulations. See Corrective Action Plan.
CORRECTIVE ACTION PLAN June 16, 2020 Boise County, Idaho respectfully submits the following corrective action plan for the year ended September 30, 2019: Bailey & Company, Chtd. CPAs 812-B 12th Ave. South Nampa, ID 83651 FINDINGS ? FEDERAL AWARD PROGRAMS AUDIT 2019-001: PROCUREMENT POLICIES Recommendation: The County should update its policies and procedures to comply with the Code of Federal Regulations. Resources have been separately provided to the Clerk and Deputy Auditor. Review of the Code of Federal Regulations should also occur on a periodic basis, as well as communications with the County's attorney and the Idaho Association of Counties for any changes that may affect the County. Action to be Taken: Boise County agrees with this finding. Our intention was to create a separate Procurement Policy, in compliance with the components of the Code of Federal Regulations, based on this same finding for the FY2018 audit. Due to resource constraints and other matters taking priority, this was not accomplished. To address the FY2019 finding, we will utilize the Idaho Association of Clerk's group and the Idaho Association of Counties, to determine if a county template policy exists. Presuming one is available through one of these resources, we plan to tailor the template to Boise County's operations and include our Prosecuting Attorney on the development and review of the policy. We anticipate completion of the policy by the end of fiscal year 2020. Though Boise County lacks a written policy document, the CFRs are reviewed on a periodic basis and we do comply with those regulations. Communications are directed to the Boise County Prosecutor (and/orIAC), as needed. If there are any questions by oversight agencies regarding this plan, please call Mary Prisco at (208) 392-4431.
2018-002
FAC accepted this audit on April 11, 2019 — management decision was due October 11, 2019.
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