EIN: 876000297
UEI: LEX7LH3KN2R5
Audited by: SQUIRE & COMPANY, PC
Oversight agency: 21 [Department of the Treasury]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 13, 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 13, 2027 (129 days from today).
What is a management decision? →FAC accepted this audit on July 9, 2025 — management decision was due January 9, 2026.
FAC accepted this audit on July 19, 2024 — management decision was due January 19, 2025.
FAC accepted this audit on July 11, 2023 — management decision was due January 11, 2024.
FAC accepted this audit on June 30, 2022 — management decision was due December 30, 2022.
The County did not conduct an appropriate search for suspension or debarment of vendors/contractors who were performing work under ALN 21.027, prior to entering into a contract to perform services under this award. Questioned Costs: $0 Cause: The County received a large influx of federal funding in response to coronavirus pandemic. The County did not have proper controls in place to ensure that the vendors/contractors hired to perform work under this award are not suspended, debarred or otherwise excluded pursuant to 31 CFR ? 19.300. Effect: After entering into contracts to perform work under this award the County has made efforts to verify the vendors/contractors are not suspended or debarred or otherwise excluded. To date the County has not identified any vendors/contractors who are suspended, debarred or otherwise excluded. Recommendation: The County should implement controls to ensure vendors/contractors are not suspended or debarred prior to entering into a contractual relationship to perform work under federal programs that have this requirement.
Show full finding ▾Hide full finding ▴Criteria: Prior to enter in subawards and contracts with award funds, the County must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR ? 19.300. Condition: The County did not conduct an appropriate search for suspension or debarment of vendors/contractors who were performing work under ALN 21.027, prior to entering into a contract to perform services under this award. Questioned Costs: $0 Cause: The County received a large influx of federal funding in response to coronavirus pandemic. The County did not have proper controls in place to ensure that the vendors/contractors hired to perform work under this award are not suspended, debarred or otherwise excluded pursuant to 31 CFR ? 19.300. Effect: After entering into contracts to perform work under this award the County has made efforts to verify the vendors/contractors are not suspended or debarred or otherwise excluded. To date the County has not identified any vendors/contractors who are suspended, debarred or otherwise excluded. Recommendation: The County should implement controls to ensure vendors/contractors are not suspended or debarred prior to entering into a contractual relationship to perform work under federal programs that have this requirement.
The County recognizes the need to abide by federal regulations when expending these funds. The County will implement a procedure for ensuring vendors are registered through SAM.gov prior to the expenditure of funds.
During our testing we found five instances where hours used to allocate payroll to the grant differed from actual hours worked and paid. We found one instance where a timesheet was missing an employee signature and the manager?s signature. Questioned Costs: $0 Cause: Tracking of grant-related payroll is tedious process that requires additional review internally to ensure necessary paperwork supports the payroll paid. Effect: Payroll and related costs were not properly reported by an insignificant amount. Recommendation: We recommend management continue to review the process over tracking payroll related to federal programs and consider incorporating a secondary review before the payroll costs are paid to the employee to ensure compliance.
Show full finding ▾Hide full finding ▴Criteria: The County is required to have procedures in place to assure that federal awards are expended only for allowable costs in accordance with Subpart E ? Cost Principles of the Uniform Guidance. Allowable costs are supported by appropriate documentation and correctly charged as to account, amount, and period. 2 CFR 200.430(i) establishes requirements for documentation of personnel expenses. 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing we found five instances where hours used to allocate payroll to the grant differed from actual hours worked and paid. We found one instance where a timesheet was missing an employee signature and the manager?s signature. Questioned Costs: $0 Cause: Tracking of grant-related payroll is tedious process that requires additional review internally to ensure necessary paperwork supports the payroll paid. Effect: Payroll and related costs were not properly reported by an insignificant amount. Recommendation: We recommend management continue to review the process over tracking payroll related to federal programs and consider incorporating a secondary review before the payroll costs are paid to the employee to ensure compliance.
In late 2021, the County implemented an automated time-keeping system (UKG) for recording and tracking employee time. This system will resolve the insignificant issues listed in this finding.
FAC accepted this audit on July 25, 2021 — management decision was due January 25, 2022.
We found that the SEFA prepared by the County reported amounts used by the County?s Health Department as expenditures passed through to subrecipients. Furthermore, we found a few instances where amounts reported on the SEFA did not agree to the underlying accounting records of the County. Cause: The County?s procedure for evaluating the federal expenditures improperly recorded amounts utilized by the County Health Department as passed through to subrecipients. Furthermore, the County?s procedure for preparing the SEFA did not detect the few instances where amounts did not agree to the underlying accounting records of the County. Effect: The preliminary SEFA overstated amounts passed through to subrecipients and overstated total SEFA expenditures. Recommendation: We recommend that the County implement procedures to identify which funds are passed through to subrecipients and which funds are expended by the County. Furthermore, we recommend that the County have an additional employee conduct a brief review of the SEFA tie out documentation prior to submitting this schedule to the auditors.
Show full finding ▾Hide full finding ▴2020-001: Schedule of Federal Awards Preparation Criteria: The County should have proper controls in place over the preparation of the Schedule of Federal Awards (SEFA) to ensure accurate reporting of federal awards. Condition: We found that the SEFA prepared by the County reported amounts used by the County?s Health Department as expenditures passed through to subrecipients. Furthermore, we found a few instances where amounts reported on the SEFA did not agree to the underlying accounting records of the County. Cause: The County?s procedure for evaluating the federal expenditures improperly recorded amounts utilized by the County Health Department as passed through to subrecipients. Furthermore, the County?s procedure for preparing the SEFA did not detect the few instances where amounts did not agree to the underlying accounting records of the County. Effect: The preliminary SEFA overstated amounts passed through to subrecipients and overstated total SEFA expenditures. Recommendation: We recommend that the County implement procedures to identify which funds are passed through to subrecipients and which funds are expended by the County. Furthermore, we recommend that the County have an additional employee conduct a brief review of the SEFA tie out documentation prior to submitting this schedule to the auditors.
2020-001 The County recognizes the need to accurately report the funds used by the county departments and those which are used by pass through recipients. The need for the amounts reported on the SEFA to match the amounts reported in the accounting records is also essential. To help ensure this deficiency does not reoccur, the county will implement a more stringent secondary review of the report by the supervisor of the staff member preparing the statement. The County will also search out training opportunities for all involved.
FAC accepted this audit on September 3, 2020 — management decision was due March 3, 2021.
FAC accepted this audit on August 8, 2019 — management decision was due February 8, 2020.
FAC accepted this audit on July 17, 2017 — management decision was due January 17, 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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