EIN: 866000539
UEI: V35YJGS4W9Y1
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 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 October 1, 2025 (330 days ago).
What is a management decision? →Condition – During our audit, we noted three of seven monthly Federal Financial Reports were filed late. Specifically, the July 2023, August 2023 and May 2024 reports were filed later than 30 days as required under the County’s contract. Effect – There is an increased risk that financial reports are not filed or not filed in a timely manner. Cause – The County does not have an effective system to monitor the preparation and review of the federal reporting process to determine whether the required reports are filed in a timely manner. Criteria – Federal regulations (2 CFR §200.327) and the terms of the federal grants and contracts require that financial reports be filed within 30 days and supported by accurate documentation, such as general ledger reports. Recommendation – We recommend that the County improve internal controls over grant reporting that includes a process that identifies reporting requirements, including reporting deadlines, and monitors timely grant reporting. Management’s Response – The County’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.
Show full finding ▾Hide full finding ▴Condition – During our audit, we noted three of seven monthly Federal Financial Reports were filed late. Specifically, the July 2023, August 2023 and May 2024 reports were filed later than 30 days as required under the County’s contract. Effect – There is an increased risk that financial reports are not filed or not filed in a timely manner. Cause – The County does not have an effective system to monitor the preparation and review of the federal reporting process to determine whether the required reports are filed in a timely manner. Criteria – Federal regulations (2 CFR §200.327) and the terms of the federal grants and contracts require that financial reports be filed within 30 days and supported by accurate documentation, such as general ledger reports. Recommendation – We recommend that the County improve internal controls over grant reporting that includes a process that identifies reporting requirements, including reporting deadlines, and monitors timely grant reporting. Management’s Response – The County’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.
Condition: During the audit, the auditors noted three of seven monthly Federal Financial Reports were filed late. Specifically, the July 2023, August 2023 and May 2024 reports were filed later than 30 days as required under the County’s contract. Recommendation: The auditors recommended that the County improve internal controls over grant reporting that includes a process that identifies reporting requirements, including reporting deadlines, and monitors timely grant reporting. Corrective Action Planned: The County Community Services department will improve the timeliness and accuracy of grant reporting by implementing the following measures. An automated task list will be implemented to clearly identify billing report due dates, responsible staff, report recipients, and the required reporting frequency. This system will enhance accountability and help ensure deadlines are consistently met. A separate automated task will be established to ensure Community Services receives accurate and timely billing reports from grantors. This proactive approach will help identify and resolve potential delays before they impact reporting compliance. If unforeseen circumstances impact reporting timelines Community Services will utilize internal departmental data to prepare preliminary billing reports to prevent delays and reconcile to final reporting when available. Additionally, Community Services will proactively communicate with grantors in the event of anticipated delays to maintain transparency and compliance. The County Finance department had already partially addressed this at the beginning of fiscal year 2025 with enhanced data gathering of grant reporting requirements and deadlines for each grant. This data is gathered prior to grant acceptance. The County Finance department will improve its process by providing frequent reminders at a standard frequency to all department directors and those who are directly responsible for grant reporting to follow the grantor reporting requirements. Additionally, these periodic communications will request that department directors confirm the accuracy of department grant contacts and provide updated contact information as needed. Contact Name: Christina Register, Assistant Director Community Services Anticipated Completion Date: June 30, 2025
FAC accepted this audit on March 28, 2024 — management decision was due September 28, 2024.
The cumulative expenditure amounts disclosed in the LATCF annual report for the fiscal year ended June 30, 2023 were inadvertently overstated by $2,000,000. Effect: The cumulative expenditures was overreported by $2,000,000 than actual expenditures. Cause: The County lacked proper internal controls over preparing and reviewing the required report. Criteria: The Local Assistance and Tribal Fund requires the submission of the LATCF annual report. The recipient-reported obligations and expenditures are tested as a required key line item. Recommendation: It is recommended that reports are reviewed and approved by a management team member who is not involved in preparation.
Show full finding ▾Hide full finding ▴Condition: The cumulative expenditure amounts disclosed in the LATCF annual report for the fiscal year ended June 30, 2023 were inadvertently overstated by $2,000,000. Effect: The cumulative expenditures was overreported by $2,000,000 than actual expenditures. Cause: The County lacked proper internal controls over preparing and reviewing the required report. Criteria: The Local Assistance and Tribal Fund requires the submission of the LATCF annual report. The recipient-reported obligations and expenditures are tested as a required key line item. Recommendation: It is recommended that reports are reviewed and approved by a management team member who is not involved in preparation.
Agreed. The County will implement enhanced review for all external reporting. The reporting deficiency for the LATCF program arose from differences between the offline Excel-based reporting template and the data keyed into the online reporting portal (which was ultimately submitted to the U.S. Department of the Treasury). In the future, both the reporting template and the final submission will be reviewed by a member of management who is not involved in report preparation.
FAC accepted this audit on April 24, 2018 — management decision was due October 24, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2016-105
FAC accepted this audit on June 29, 2017 — management decision was due December 29, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
