LINCOLN COUNTY

EIN: 936002304

UEI: XPXCDS2STAK1

Data as of August 25, 2026

LINCOLN COUNTY9 audit years1 findings
9
Audit Years
1
Total Findings
0
Repeat Findings

FY 2024-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on October 20, 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 April 20, 2026 (128 days ago).

What is a management decision? →
2024-005
Reporting

2024-005 Reporting Finding Type: Immaterial Noncompliance/Significant Deficiency in Internal Controls over Compliance (Reporting). Program. COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF); Passed through U.S. Department of Treasury: AL# 21.027; Direct Award. Criteria: Per the Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance (“Compliance and Reporting Guidance”), all recipients of federal funds must complete financial, performance, and compliance reporting as required by Part 2 of the Compliance and Reporting Guidance. The requirement to report projects’ obligations and expenditures and provide a project description applies to all funds under the SLFRF program, including funds spent under the revenue loss eligible use category. Condition. The County did not report project obligations or expenditures or provide a project description for funds spent under the revenue loss eligible use category. Cause. This condition appears to be the result of misunderstanding of what was by the Compliance and Reporting Guidance. Effect. As a result of this condition, the County did not comply with the provisions of the Compliance and Reporting Guidance of the SLFRF agreements and is exposed to an increased risk of having future costs disallowed. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs Recommendation. We recommend that the County implement policies, procedures and internal controls to ensure that all required reports are submitted correctly and accurately and evidence of the submission retained. View of Responsible Officials. Management concurs with this finding.

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Full finding narrative

2024-005 Reporting Finding Type: Immaterial Noncompliance/Significant Deficiency in Internal Controls over Compliance (Reporting). Program. COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF); Passed through U.S. Department of Treasury: AL# 21.027; Direct Award. Criteria: Per the Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance (“Compliance and Reporting Guidance”), all recipients of federal funds must complete financial, performance, and compliance reporting as required by Part 2 of the Compliance and Reporting Guidance. The requirement to report projects’ obligations and expenditures and provide a project description applies to all funds under the SLFRF program, including funds spent under the revenue loss eligible use category. Condition. The County did not report project obligations or expenditures or provide a project description for funds spent under the revenue loss eligible use category. Cause. This condition appears to be the result of misunderstanding of what was by the Compliance and Reporting Guidance. Effect. As a result of this condition, the County did not comply with the provisions of the Compliance and Reporting Guidance of the SLFRF agreements and is exposed to an increased risk of having future costs disallowed. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs Recommendation. We recommend that the County implement policies, procedures and internal controls to ensure that all required reports are submitted correctly and accurately and evidence of the submission retained. View of Responsible Officials. Management concurs with this finding.

Corrective Action Plan

Condition: The County did not report project obligations or expenditures or provide a project description for funds spent under the revenue loss eligable use catagory. Cause: This condition appears to be the result of a misunderstanding of what was required by the Compliance and Reporting Guidance. Auditor Recommendation: We recommend that the County implement policies, procedures and internal controls to ensure that all required reporsts are submitted correctly and accurately and evidence of the submission is retained. Plan of Action: The Finance department will provide education to the other departments on which categories and what sort of expected documentation is needed for expenditures under this program and verify that they are appropriated to the correctly related funds. Finance staff will follow up with the departments prior to year end to ensure we have what documentation is needed, properly recorded. Date of implementation: Immediately and ongoing.

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