EIN: 860194841
UEI: KK73LJ8EE1H2
Audited by: BEACHFLEISCHMAN PLLC
Oversight agency: 97 [Department of Homeland Security]
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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 February 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 August 9, 2023 (1116 days ago).
What is a management decision? →FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
In one instance, the District requested funds from the Federal government more than 30 days in advance of the disbursement made to the vendor. Cause: There were many factors, some outside the District's control, that contributed to the longer period of time before disbursement to the vendor. Contributing factors include the vendor?s invoice was received by the District over a month later than expected and over a month after the product was received. Further, it took longer than normal to get the final disbursement approvals to complete the payment, due to travel constraints of board members. Effect: The District did not minimize the time between transfer of funds and related disbursement. Context: Two expenditures covered the full amount of the funding for this CFDA number. One of the expenditures was made before requesting reimbursement. One expenditure was requested in advance, and disbursement to the vendor did not take place within the required 30 days. Questioned costs: None Repeat Finding: No Recommendation: We recommend the District create policies and procedures specific to cash reimbursements for Federal grants, and all individuals involved in the reimbursement request process be trained on the requirement of 2 CFR 200.305 and on the District?s policies. Views of responsible officials of the auditee: Management acknowledges that the payment took longer than planned. Management was aware of the 30 day requirement when requesting the funds, and fully intended to be able to comply with that requirement. However, due partly to circumstances outside their control relating to the vendor, they were not able to make the payments to the vendor as planned.
Show full finding ▾Hide full finding ▴CFDA Number and Title: Assistance to Firefighters Program - CFDA 97.044 Federal Agency: U.S. Department of Homeland Security Federal Award Numbers: EMW-2017-FR-00076, EMW-2017-FO-02374 Grant period: Year ended June 30, 2019 Criteria: Cash Management - The District is required to minimize the time elapsing between the transfer of funds from the Federal government and disbursement by the District for direct costs. Condition: In one instance, the District requested funds from the Federal government more than 30 days in advance of the disbursement made to the vendor. Cause: There were many factors, some outside the District's control, that contributed to the longer period of time before disbursement to the vendor. Contributing factors include the vendor?s invoice was received by the District over a month later than expected and over a month after the product was received. Further, it took longer than normal to get the final disbursement approvals to complete the payment, due to travel constraints of board members. Effect: The District did not minimize the time between transfer of funds and related disbursement. Context: Two expenditures covered the full amount of the funding for this CFDA number. One of the expenditures was made before requesting reimbursement. One expenditure was requested in advance, and disbursement to the vendor did not take place within the required 30 days. Questioned costs: None Repeat Finding: No Recommendation: We recommend the District create policies and procedures specific to cash reimbursements for Federal grants, and all individuals involved in the reimbursement request process be trained on the requirement of 2 CFR 200.305 and on the District?s policies. Views of responsible officials of the auditee: Management acknowledges that the payment took longer than planned. Management was aware of the 30 day requirement when requesting the funds, and fully intended to be able to comply with that requirement. However, due partly to circumstances outside their control relating to the vendor, they were not able to make the payments to the vendor as planned.
2019-001 ? Cash Management Recommendation: The District create policies and procedures specific to cash reimbursements for Federal grants, and all individuals involved in the reimbursement request process be trained on the requirement of 2 CFR 200.305 and on the District's policies. Action Taken: Management acknowledges that the payment took longer than planned. Management was aware of the 30-day requirement when requesting the funds, and fully intended to be able to comply with that requirement. However, due partly to circumstances outside their control relating to the vendor, they were not able to make the payments to the vendor as planned. Management will train all individuals involved in the reimbursement process on the need to minimize the time elapsing between the transfer of funds from the Federal government and disbursement by the District.
The District was adequately procuring equipment under the Uniform Guidance, however, certain language required by 2 CFR Part 200 was not included in the District's approved policy. Cause: Implementation of compliance with Federal requirements was incomplete. Effect: The District does not have adequate written policies and procedures. Context: Procurement is direct and material to the equipment purchases made with grant funding. Questioned costs: None Repeat Finding: No Recommendation: We recommend the District implement changes to the procurement policy so it contains all the requirements of 2 CFR Part 200. Views of responsible officials of the auditee: Management has implemented changes to their procurement policy, which is expected to be approved by the Governing Board in October 2019.
Show full finding ▾Hide full finding ▴CFDA Number and Title: Assistance to Firefighters Program - CFDA 97.044 Federal Agency: U.S. Department of Homeland Security Federal Award Numbers: EMW-2017-FR-00076, EMW-2017-FO-02374 Grant period: Year ended June 30, 2019 Criteria: Procurement - The District is required to maintain a written policy for procurement under a federal award. The policies should refer to 2 CFR Part 200 - Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Condition: The District was adequately procuring equipment under the Uniform Guidance, however, certain language required by 2 CFR Part 200 was not included in the District's approved policy. Cause: Implementation of compliance with Federal requirements was incomplete. Effect: The District does not have adequate written policies and procedures. Context: Procurement is direct and material to the equipment purchases made with grant funding. Questioned costs: None Repeat Finding: No Recommendation: We recommend the District implement changes to the procurement policy so it contains all the requirements of 2 CFR Part 200. Views of responsible officials of the auditee: Management has implemented changes to their procurement policy, which is expected to be approved by the Governing Board in October 2019.
2019-002 ? Procurement Recommendation: The District implement changes to the procurement policy so it contains all the requirements of 2 CFR Part 200. Action Taken: Management has implemented changes to their procurement policy, which were approved by the Governing Board in October 2019.
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