EIN: 846000787
UEI: QUHRBTK1GZM8
Audited by: CliftonLarsonAllen LLP
Oversight agency: 20 [Department of Transportation]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 28, 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 January 28, 2027 (146 days from today).
What is a management decision? →FAC accepted this audit on September 22, 2025 — management decision was due March 22, 2026.
FAC accepted this audit on August 29, 2024 — management decision was due March 1, 2025.
During our testing, we noted 2 employees out of 6 tested, who were not removed from the County Benefits Management System (CBMS) within a reasonable timeframe after employment change at the County. Questioned costs: No known questioned costs. Context: During our testing over terminated users within CBMS, we noted the County did not have a compensating control in place to ensure that employees were removed from CBMS after the change in employment occurred. One employee was separated from the County in 2022, requested by the County to the State to be removed from CBMS in 2022, but was not removed from CBMS until 2023. The County did not check the employee was properly removed from the system until 2023. The second employee was terminated from the County in 2023 and was not requested by the County to the State to be removed from CBMS until 2024. Cause: The County did not have a compensating control to ensure that State accounts are offboarded when employees separate from the County or change departments that do not require them to keep their CBMS access. Effect: Employees who are terminated or no longer require access to the system, who continue to have access after termination could make changes within CBMS that impact the County’s financials and spending. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County implement a control to ensure the State accounts are offboarded when employees separate employment or move departments that do not require them to keep CBMS access. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Criteria or specific requirement: 2 CFR 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with federal statutes, regulations, and the terms and conditions of the federal award. Effective internal controls should include procedures in place to ensure terminated employees are removed from the State system within a reasonable timeframe. Condition: During our testing, we noted 2 employees out of 6 tested, who were not removed from the County Benefits Management System (CBMS) within a reasonable timeframe after employment change at the County. Questioned costs: No known questioned costs. Context: During our testing over terminated users within CBMS, we noted the County did not have a compensating control in place to ensure that employees were removed from CBMS after the change in employment occurred. One employee was separated from the County in 2022, requested by the County to the State to be removed from CBMS in 2022, but was not removed from CBMS until 2023. The County did not check the employee was properly removed from the system until 2023. The second employee was terminated from the County in 2023 and was not requested by the County to the State to be removed from CBMS until 2024. Cause: The County did not have a compensating control to ensure that State accounts are offboarded when employees separate from the County or change departments that do not require them to keep their CBMS access. Effect: Employees who are terminated or no longer require access to the system, who continue to have access after termination could make changes within CBMS that impact the County’s financials and spending. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County implement a control to ensure the State accounts are offboarded when employees separate employment or move departments that do not require them to keep CBMS access. Views of responsible officials: There is no disagreement with the audit finding.
Temporary Assistance for Needy Families, Foster Care Title IV-E, Low Income Home Energy Assistance - Assistance Listing No. 93.558, 93.658, 93.568 Condition: During our testing, we noted 2 employees who were not removed from the County Benefits Management System (CBMS) within a reasonable timeframe after employment change at the county. Recommendation: We recommend the county implement a control to ensure the state accounts are offboarded when employees separate employment or move departments that do not require them to keep CBMS access. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The county has added a compensating control to ensure that State accounts are offboarded when employees separate from the County or change departments that do not require them to keep their CBMS access. Name(s) of the contact person(s) responsible for corrective action: Jen Sherwood, Director of Human Services Planned completion date for corrective action plan: June 30, 2024
FAC accepted this audit on July 9, 2023 — management decision was due January 9, 2024.
FAC accepted this audit on July 10, 2022 — management decision was due January 10, 2023.
FAC accepted this audit on July 5, 2021 — management decision was due January 5, 2022.
FAC accepted this audit on June 28, 2020 — management decision was due December 28, 2020.
FAC accepted this audit on August 20, 2019 — management decision was due February 20, 2020.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on September 23, 2018 — management decision was due March 23, 2019.
FAC accepted this audit on August 2, 2017 — management decision was due February 2, 2018.
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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