EIN: 204040983
UEI: GSA_MIGRATION
Audited by: MEYER & WARD, CPA
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 October 1, 2020. 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 1, 2021 (1979 days ago).
What is a management decision? →The Entity has not prepared written documentation of internal control policies and procedures. Effect: The Entity does have internal control policies and procedures, but does not have required written internal control policies and procedures as required, which results in noncompliance with administrative requirements. Cause: Management was not aware of the requirement Recommendation: The Entity should develop written internal control policies and procedures as required by the Uniform Guidance. Management Response: Management concurs with recommendation.
Show full finding ▾Hide full finding ▴Criteria: The OMB?s uniform guidance requires nonfederal entities to have certain written policies and procedures surrounding the management of their award funds. More formally known as the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, the uniform guidance is codified under Title 2, Subtitle A, Chapter 2 of the Code of Federal Regulations (2 CFR 200). Entities receiving federal awards are required to develop written procedures for reasonable assurance that Federal Awards are managed in compliance with Federal Statutes, regulations, and the terms and conditions of the Federal Awards Condition: The Entity has not prepared written documentation of internal control policies and procedures. Effect: The Entity does have internal control policies and procedures, but does not have required written internal control policies and procedures as required, which results in noncompliance with administrative requirements. Cause: Management was not aware of the requirement Recommendation: The Entity should develop written internal control policies and procedures as required by the Uniform Guidance. Management Response: Management concurs with recommendation.
The findings from the December 31, 2019 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. #2019-001 ? Internal Control ? The City Treasurer has started the process of developing written internal control policies and procedures as required. The treasurer expects to have written policies and procedure documentation completed prior to the end of 2020. Accountable Official?s Name and Phone Number: Derrick Turner, Treasurer, 870-817-7400
The Entity has not prepared written documentation of internal control policies and procedures. Effect: The Entity does have internal control policies and procedures, but does not have required written internal control policies and procedures as required, which results in noncompliance with administrative requirements. Cause: Management was not aware of the requirement Recommendation: The Entity should develop written internal control policies and procedures as required by the Uniform Guidance. Management Response: Management concurs with recommendation
Show full finding ▾Hide full finding ▴Criteria: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, the uniform guidance is codified under Title 2, Subtitle A, Chapter 2 of the Code of Federal Regulations (2 CFR 200) require written procedures for internal controls that provide reasonable assurance that Federal awards are managed in compliance with applicable Federal statutes regulations, and the terms and conditions of the Federal awards. Condition: The Entity has not prepared written documentation of internal control policies and procedures. Effect: The Entity does have internal control policies and procedures, but does not have required written internal control policies and procedures as required, which results in noncompliance with administrative requirements. Cause: Management was not aware of the requirement Recommendation: The Entity should develop written internal control policies and procedures as required by the Uniform Guidance. Management Response: Management concurs with recommendation
# 2019-002 - Noncompliance with requirements for written internal control policies and procedures documentation. The City Treasurer expects to complete written documentation of policies and procedures in compliance with Uniform Guidance administrative requirements prior to the end of 2020. Accountable Official?s Name and Phone Number: Derrick Turner, Treasurer, 870-817-7400.
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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