FAC Explorer

Audit 406051

FY End
2025-09-30
Total Expended
$3.14M
Findings
7
Programs
20
Organization: Sunrise County Economic Council (ME)
Year: 2025 Accepted: 2026-06-30
Auditor: ONE RIVER CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1222198 2025-002 Material Weakness Yes AB
1222199 2025-002 Material Weakness Yes AB
1222200 2025-002 Material Weakness Yes AB
1222201 2025-002 Material Weakness Yes AB
1222202 2025-002 Material Weakness Yes AB
1222203 2025-002 Material Weakness Yes AB
1222204 2025-002 Material Weakness Yes AB

Programs

ALN Program Spent Major Findings
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $1.04M Yes 1
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $223,498 Yes 0
10.870 RURAL MICROENTREPRENEUR ASSISTANCE PROGRAM $211,463 Yes 0
59.059 CONGRESSIONAL GRANTS $194,446 Yes 0
10.767 INTERMEDIARY RELENDING PROGRAM $181,840 Yes 0
66.818 BROWNFIELDS MULTIPURPOSE, ASSESSMENT, REVOLVING LOAN FUND, AND CLEANUP COOPERATIVE AGREEMENTS $170,520 Yes 0
12.002 PROCUREMENT TECHNICAL ASSISTANCE FOR BUSINESS FIRMS $130,294 Yes 0
11.472 COOPERATIVE RESEARCH PROGRAM $114,397 Yes 0
11.008 NOAA MISSION-RELATED EDUCATION AWARDS $103,431 Yes 0
11.473 OFFICE FOR COASTAL MANAGEMENT $100,000 Yes 0
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $82,738 Yes 0
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $61,551 Yes 0
15.939 HERITAGE PARTNERSHIP $49,707 Yes 0
20.205 HIGHWAY PLANNING AND CONSTRUCTION $24,327 Yes 0
84.116 FUND FOR THE IMPROVEMENT OF POSTSECONDARY EDUCATION $21,301 Yes 0
10.868 RURAL ENERGY FOR AMERICA PROGRAM $13,897 Yes 0
10.310 AGRICULTURE AND FOOD RESEARCH INITIATIVE (AFRI) $10,783 Yes 0
11.419 COASTAL ZONE MANAGEMENT ADMINISTRATION AWARDS $4,149 Yes 0
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $1,333 Yes 0
90.601 NORTHERN BORDER REGIONAL DEVELOPMENT $577 Yes 1

Contacts

Name Title Type
Q2KKFA8U27J5 Gabriela Montoya-Eyerman Auditee
2072595111 Brett Jensen Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Sunrise County Economic Council under programs of the federal government for the year ended September 30, 2025. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Sunrise County Economic Council, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Sunrise County Economic Council.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Sunrise County Economic Council has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Sunrise County Economic Council has two loans outstanding that were originated in June 2016 and October 2021 by the USDA Rural Development to provide funding for a Rural Microentrepreneur Assistance Program. The amount listed for this program includes the beginning of the period loan balances plus new loans issued plus proceeds used during the year. The balance owed at the end of the period is $301,049. Sunrise County Economic Council has a loan outstanding that was originated in October 2018 by the USDA Rural Development to provide funding for an Intermediary Relending Program. The amount listed for this loan includes the beginning of the period loan balance plus proceeds used during the year. The balance owed at the end of the period is $171,729.
Sunrise County Economic Council did not receive any donated Personal Protective Equipment purchased with federal funding during the year ended September 30, 2025.

Finding Details

Finding 2025-002
2025-002 Internal Controls over Accuracy of Pay Rates in Payroll Processing for Paying Out Sick Time for Salaried Employees (Significant Deficiency) Federal Award Program: All Awards Criteria: Management is responsible for paying salaried employees at their correct salary rate in their personnel file. Condition and Context: Audit procedures noted two individuals that had more than 80 hours in a pay period with sick time in that pay period that were paid out sick time based on their hourly equivalent rate on top of their salary rather than paying the correct salary amount. Cause: Insufficient review of the setup of the sick time pay code in the payroll system. Effect: One employee was overpaid by $20.10 in a pay period while another employee was overpaid by $2.85 in a pay period, and there could be more instances of overpayments. Questioned Costs: None Recommendation: Management should consider implementing a better review procedure whenever new pay codes are set up and when any changes are made to how pay codes are set up.