EIN: 846000776
UEI: CZG1HQRC2FL9
Audited by: Blair and Associates, P.C.
Oversight agency: 93 [Department of Health and Human Services]
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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 September 30, 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 March 30, 2026 (151 days ago).
What is a management decision? →FAC accepted this audit on September 24, 2024 — management decision was due March 24, 2025.
FAC accepted this audit on March 28, 2024 — management decision was due September 28, 2024.
The County paid 27 workers premium pay who it has classified as an exempt worker. Cause: The County believed that premium pay could be awarded to all workers. Effect: The total amount paid to these workers was $55,800 in salary and benefits. Questioned Costs: None, as the County has adequate costs under the standard allowance to substitute for these costs. Identification As A Repeat Finding: 2021-002 Recommendation: The County should recompute special pay and remove exempt workers. The County is receiving funds under the standard allowance of $10 million. Those costs should be substituted for other government services’ costs. Views Of Responsible Officials And Planned Corrective Action: The County agrees with the finding and has put together a correction action plan for the finding. For additional information, see the County’s separate report for planned corrective action.
Show full finding ▾Hide full finding ▴Finding 2022-001, Allowable Costs, ALN 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds, Criteria or Specific Requirements: The Coronavirus State and Local Recovery Funds: Overview of the Final Rule says funds may be used to "provide premium pay to eligible workers performing essential work during the pandemic." Eligible workers are defined as those who are "not exempt from the Fair Labor Standards Act overtime provisions." Condition: The County paid 27 workers premium pay who it has classified as an exempt worker. Cause: The County believed that premium pay could be awarded to all workers. Effect: The total amount paid to these workers was $55,800 in salary and benefits. Questioned Costs: None, as the County has adequate costs under the standard allowance to substitute for these costs. Identification As A Repeat Finding: 2021-002 Recommendation: The County should recompute special pay and remove exempt workers. The County is receiving funds under the standard allowance of $10 million. Those costs should be substituted for other government services’ costs. Views Of Responsible Officials And Planned Corrective Action: The County agrees with the finding and has put together a correction action plan for the finding. For additional information, see the County’s separate report for planned corrective action.
County had additional funds available in Other Allowable Costs to offset the premuim pay to exempt workers. County will not offer premium pay to employees classified as exempt.
2021-002
The County purchased various equipment over $5,000 with a total cost of $181,424. There was no documentation that the formal bid process was completed nor was there any documentation that, due to the nature of the purchase, this was a sole source purchase. Cause: The transaction was discussed in the work study session with the appropriate staff. Those discussions were not memorialized in the Board of County Commissioner minutes. Effect: It is not possible to determine if the County received the best price possible for these goods. Questioned Costs: None Identification As A Repeat Finding: 2021-003 Recommendation: Any discussions related to federal or grant funding which occur in an informal meeting or setting should be fully discussed in a more formal setting. All information related to procurement using grant funding should be described when the formal approval is completed in the Board of County Commissioner minutes. Views Of Responsible Officials And Planned Corrective Action: The County agrees with the finding and has put together a correction action plan for the finding. For additional information, see the County’s separate report for planned corrective action.
Show full finding ▾Hide full finding ▴Procurement, ALN 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds. Criteria Or Specific Requirement: The County’s procurement policy requires formal bids for any purchases in excess of $5,000. Condition: The County purchased various equipment over $5,000 with a total cost of $181,424. There was no documentation that the formal bid process was completed nor was there any documentation that, due to the nature of the purchase, this was a sole source purchase. Cause: The transaction was discussed in the work study session with the appropriate staff. Those discussions were not memorialized in the Board of County Commissioner minutes. Effect: It is not possible to determine if the County received the best price possible for these goods. Questioned Costs: None Identification As A Repeat Finding: 2021-003 Recommendation: Any discussions related to federal or grant funding which occur in an informal meeting or setting should be fully discussed in a more formal setting. All information related to procurement using grant funding should be described when the formal approval is completed in the Board of County Commissioner minutes. Views Of Responsible Officials And Planned Corrective Action: The County agrees with the finding and has put together a correction action plan for the finding. For additional information, see the County’s separate report for planned corrective action.
All procurement bids for grants will be required to request bids from three (3) companies, if obtainable, regardless of previous bids. Where only one bid is received and no other providers are interested in bidding or where there are no additional providers who will service our remote area, a formal notation in the BOCC minutes will be noted
2021-003
The County did not perform any procedures to determine that SLFRF funds were not used to enter into contracts or subawards with parties that are debarred, suspended or otherwise excluded from participation in Federal assistance programs. Cause: The County did not follow its formal policy which requires departments to perform suspension or debarment procedures over vendors and beneficiaries that the City contracts with using federal funds. Effect: The County could be contracting or providing funding to vendors and beneficiaries that are prohibited from working on projects which are or receiving federal funds. Questioned Costs: None. Identification As A Repeat Finding: 2021-004. Recommendation: The County should follow its procurement policy and ensure that vendors and beneficiaries of SLFRF funds are not suspended or debarred. Views Of Responsible Officials And Planned Corrective Action: The County agrees with the finding and has put together a correction action plan for the finding. For additional information, see the County’s separate report for planned corrective action.
Show full finding ▾Hide full finding ▴Finding 2022-003. Procurement. ALN 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds. Criteria Or Specific Requirement: Suspension and Debarment, Non-Federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include those procurement contracts for goods and services awarded under a nonprocurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. All nonprocurement transactions entered into by a recipient (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. Condition: The County did not perform any procedures to determine that SLFRF funds were not used to enter into contracts or subawards with parties that are debarred, suspended or otherwise excluded from participation in Federal assistance programs. Cause: The County did not follow its formal policy which requires departments to perform suspension or debarment procedures over vendors and beneficiaries that the City contracts with using federal funds. Effect: The County could be contracting or providing funding to vendors and beneficiaries that are prohibited from working on projects which are or receiving federal funds. Questioned Costs: None. Identification As A Repeat Finding: 2021-004. Recommendation: The County should follow its procurement policy and ensure that vendors and beneficiaries of SLFRF funds are not suspended or debarred. Views Of Responsible Officials And Planned Corrective Action: The County agrees with the finding and has put together a correction action plan for the finding. For additional information, see the County’s separate report for planned corrective action.
County will verify that the companies that were awarded grants are not debarred, suspended or otherwise excluded fromparticipation in Federal Assistance programs. Continue to closely monitor all federal grant guidelines and comply with all requirements.
2021-004
FAC accepted this audit on April 3, 2023 — management decision was due October 3, 2023.
The County paid 27 workers premium pay who it has classified as an exempt worker. Cause: The County believed that premium pay could be awarded to all workers. Effect: The total amount paid to these workers was $54,000 in salary and $4,131 in related benefits. Questioned Costs: None, as the County has adequate costs under the standard allowance to substitute for these costs. Identification As A Repeat Finding: N/A Recommendation: The County should recompute special pay and remove exempt workers. The County is receiving funds under the standard allowance of $10 million. Those costs should be substituted for other government services costs. Views Of Responsible Officials And Planned Corrective Action: The County agrees with the finding and has put together a correction action plan for the finding. For additional information, see the County?s separate report for planned corrective action.
Show full finding ▾Hide full finding ▴Finding 2021-002 Allowable Costs ALN 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Criteria Or Specific Requirement: The Coronavirus State & Local Recovery Funds: Overview of the Final Rule says funds may be used to "provide premium pay to eligible workers performing essential work during the pandemic." Eligible workers are defined as those who are "not exempt from the Fair Labor Standards Act overtime provisions." Condition: The County paid 27 workers premium pay who it has classified as an exempt worker. Cause: The County believed that premium pay could be awarded to all workers. Effect: The total amount paid to these workers was $54,000 in salary and $4,131 in related benefits. Questioned Costs: None, as the County has adequate costs under the standard allowance to substitute for these costs. Identification As A Repeat Finding: N/A Recommendation: The County should recompute special pay and remove exempt workers. The County is receiving funds under the standard allowance of $10 million. Those costs should be substituted for other government services costs. Views Of Responsible Officials And Planned Corrective Action: The County agrees with the finding and has put together a correction action plan for the finding. For additional information, see the County?s separate report for planned corrective action.
2021-002 Allowable Costs-ALN 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Responsible Party: Administration/Finance Condition: The County paid 27 workers premium pay who it has classified as an exempt worker. Views of responsible officials and planned corrective actions: Explanation of Disagreement with Audit Finding: There is no disagreement with the audit findings. Actions Planned in response to finding: 1. County will recompute special pay and remove exempt workers. 2. County will claim the cost of salaries and benefits under other government services as allowed by the grant Planned Completion Date: The above corrective action items were put into place as soon as deficiency was noted at the time of the financial audit
The County purchased radios with a total cost of $67,557. There was no documentation that the formal bid process was completed nor was there any documentation that, due to the nature of the purchase, this was a sole source purchase. Cause: The transaction was discussed in work study session with the appropriate staff. Those discussions were not memorialized in the Board of County Commissioner minutes. Effect: It is not possible to determine if the County received the best price possible for these goods. Questioned Costs: None Identification As A Repeat Finding: N/A Recommendation: Any discussions related to federal or grant funding which occurs in an informal meeting or setting should be fully discussed in the more formal setting. All information related to procurement using grant funding should be described when the formal approval is completed in the Board of County Commissioner minutes. Views Of Responsible Officials And Planned Corrective Action: The County agrees with the finding and has put together a correction action plan for the finding. For additional information, see the County?s separate report
Show full finding ▾Hide full finding ▴Finding 2021-003 Procurement ALN 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Criteria Or Specific Requirement: The County?s procurement policy requires formal bids for any purchases in excess of $5,000. Condition: The County purchased radios with a total cost of $67,557. There was no documentation that the formal bid process was completed nor was there any documentation that, due to the nature of the purchase, this was a sole source purchase. Cause: The transaction was discussed in work study session with the appropriate staff. Those discussions were not memorialized in the Board of County Commissioner minutes. Effect: It is not possible to determine if the County received the best price possible for these goods. Questioned Costs: None Identification As A Repeat Finding: N/A Recommendation: Any discussions related to federal or grant funding which occurs in an informal meeting or setting should be fully discussed in the more formal setting. All information related to procurement using grant funding should be described when the formal approval is completed in the Board of County Commissioner minutes. Views Of Responsible Officials And Planned Corrective Action: The County agrees with the finding and has put together a correction action plan for the finding. For additional information, see the County?s separate report
2021-003 Procurement-ALN 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Responsible Party: Administration/Finance Condition: The County purchased radios with a total cost of $67,557. There was no documentation that the formal bid process was completed nor was there any documentation that, due to the nature of the purchase, this was a sole source purchase. Views of responsible officials and planned corrective actions: Explanation of Disagreement with Audit Finding: There is no aisagreement with the audit findings. Actions Planned in response to finding: 1. All procurement bids for the same product will need new bids if the new product is not purchased within 30 days of the initial bid. 2. All procurement bids for grants will be required to request bids from three (3) companies, if obtainable, regardless of previous bids. Planned Completion Date: The above corrective action items were put into place as soon as deficiency was noted at the time of the financial audit
The County did not perform any procedures to determine that SLFRF funds were not used to enter into contracts or subawards with parties that are debarred, suspended or otherwise excluded from participation in Federal assistance programs. Cause: The County did not follow its formal policy which requires departments to perform suspension or debarment procedures over vendors and beneficiaries that the City contracts with using federal funds. Effect: The County could be contracting or providing funding to vendors and beneficiaries that are prohibited from working on projects which are or receiving federal funds. Questioned Costs: None Identification As A Repeat Finding: N/A Recommendation: The County should follow its procurement policy and ensure that vendors and beneficiaries of SLFRF funds are not suspended or debarred. Views Of Responsible Officials And Planned Corrective Action: The County agrees with the finding and has put together a correction action plan for the finding. For additional information, see the County?s separate report for planned corrective action.
Show full finding ▾Hide full finding ▴Finding 2021-004 Procurement ALN 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Criteria Or Specific Requirement: Suspension and Debarment, Non-Federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. ?Covered transactions? include those procurement contracts for goods and services awarded under a nonprocurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. All nonprocurement transactions entered into by a recipient (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. Condition: The County did not perform any procedures to determine that SLFRF funds were not used to enter into contracts or subawards with parties that are debarred, suspended or otherwise excluded from participation in Federal assistance programs. Cause: The County did not follow its formal policy which requires departments to perform suspension or debarment procedures over vendors and beneficiaries that the City contracts with using federal funds. Effect: The County could be contracting or providing funding to vendors and beneficiaries that are prohibited from working on projects which are or receiving federal funds. Questioned Costs: None Identification As A Repeat Finding: N/A Recommendation: The County should follow its procurement policy and ensure that vendors and beneficiaries of SLFRF funds are not suspended or debarred. Views Of Responsible Officials And Planned Corrective Action: The County agrees with the finding and has put together a correction action plan for the finding. For additional information, see the County?s separate report for planned corrective action.
2021-004 Procurement-ALN 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Responsible Party: Administration/Finance Condition: The County did not perform any procedures to determine that SLFRF funds were not used to enter into contracts or subawards with parties that are debarred, suspended or otherwise excluded from participation in Federal assistance programs. Views of responsible officials and planned corrective actions: Explanation of Disagreement with Audit Finding: There is no disagreement with the audit findings. Actions Planned in response to finding: 1. Verify that the companies that were awarded grants are not debarred, suspended or otherwise excluded from participation in Federal assistance programs, 2. File that documentation with grant paperwork. 3. Continue to closely monitor all federal grant guidelines and comply with all requirements. Planned Completion Date: The above corrective action items were put into place as soon as deficiency was noted at the time of the financial audit.
FAC accepted this audit on July 25, 2021 — management decision was due January 25, 2022.
FAC accepted this audit on August 20, 2020 — management decision was due February 20, 2021.
FAC accepted this audit on February 26, 2019 — management decision was due August 26, 2019.
GSA_MIGRATION
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2015-001
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2015-002
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2015-001
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2015-002
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