EIN: 946000530
UEI: DRHHHM9482N5
Audited by: JJACPA, Inc.
Oversight agency: 20 [Department of Transportation]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 26, 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 September 26, 2026 (24 days from today).
What is a management decision? →FAC accepted this audit on March 31, 2026 — management decision was due October 1, 2026.
FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
FAC accepted this audit on January 4, 2024 — management decision was due July 4, 2024.
FAC accepted this audit on March 29, 2024 — management decision was due September 29, 2024.
FAC accepted this audit on March 28, 2023 — management decision was due September 28, 2023.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
FAC accepted this audit on May 18, 2022 — management decision was due November 18, 2022.
FAC accepted this audit on April 14, 2021 — management decision was due October 14, 2021.
We identified invoices erroneously reported twice; the invoices were reported the previous year?s SEFA and again on the current year?s SEFA. Furthermore, we identified invoices reported on the current year?s SEFA, although the transactions should have reported on the previous year?s SEFA. Cause: Accounting personal failed to reverse a previous year closing journal entry at the beginning of the 2020 fiscal year. Effect: The amounts reported on the current year's SEFA were overstated. Questioned Costs: Known questioned costs are $94,135. Extrapolation results in calculated likely questioned costs of $555,493. Context/Sampling: Nonstatistical sampling was used. The sample size was 40 of 330 transactions and included $738 thousand of $4.4 million program expenditures. We identified three noncompliance instances because invoices were reported on the previous year?s SEFA and again on the current year?s SEFA ($94 thousand), and the expenditures were charged to the grant twice. Additionally, we identified two noncompliance instances from transactions reported on the current year?s SEFA, although the transactions should have reported on the previous year?s SEFA ($26 thousand). Repeat Finding from Prior Year: No. Recommendation: We recommend that the County implement a process to reconcile program expenditures approved to the SEFA, ensuring the proper allocation of program expenditures. Views of Responsible Officials: The County management agrees with the finding.
Show full finding ▾Hide full finding ▴Criteria: The Uniform Guidance 2CFR Part 200 specifies basic guidelines for federal reimbursement and the timing of reporting transactions on the SEFA. Furthermore, 2 CFR Part 200.303 also requires that a non-federal entity establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity manages the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: We identified invoices erroneously reported twice; the invoices were reported the previous year?s SEFA and again on the current year?s SEFA. Furthermore, we identified invoices reported on the current year?s SEFA, although the transactions should have reported on the previous year?s SEFA. Cause: Accounting personal failed to reverse a previous year closing journal entry at the beginning of the 2020 fiscal year. Effect: The amounts reported on the current year's SEFA were overstated. Questioned Costs: Known questioned costs are $94,135. Extrapolation results in calculated likely questioned costs of $555,493. Context/Sampling: Nonstatistical sampling was used. The sample size was 40 of 330 transactions and included $738 thousand of $4.4 million program expenditures. We identified three noncompliance instances because invoices were reported on the previous year?s SEFA and again on the current year?s SEFA ($94 thousand), and the expenditures were charged to the grant twice. Additionally, we identified two noncompliance instances from transactions reported on the current year?s SEFA, although the transactions should have reported on the previous year?s SEFA ($26 thousand). Repeat Finding from Prior Year: No. Recommendation: We recommend that the County implement a process to reconcile program expenditures approved to the SEFA, ensuring the proper allocation of program expenditures. Views of Responsible Officials: The County management agrees with the finding.
Highway Planning and Construction program was impacted by the COVID-19 pandemic that delayed our regular accounting closing procedures including accruals and allocations of the program expenditures to the SEFA. Going forward, we are working closely with the County?s Resource Management Agency to address identified issues and implement comprehensive year-end policies and procedures that address accruals and preparation of the schedule of expenditures of federal awards.
FAC accepted this audit on March 27, 2020 — management decision was due September 27, 2020.
FAC accepted this audit on March 28, 2019 — management decision was due September 28, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-006
FAC accepted this audit on March 29, 2018 — management decision was due September 29, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on March 30, 2017 — management decision was due September 30, 2017.
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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