EIN: 316000139
UEI: EV2KZRA4MTM3
Audited by: CLARK SCHAEFER HACKETT
Oversight agency: 21 [Department of the Treasury]
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Data as of September 14, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 14, 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 14, 2027 (121 days from today).
What is a management decision? →FAC accepted this audit on August 12, 2025 — management decision was due February 12, 2026.
FAC accepted this audit on January 13, 2025 — management decision was due July 13, 2025.
FAC accepted this audit on August 29, 2023 — management decision was due February 29, 2024.
The County had errors in the accuracy of the reporting of subrecipients, and subawards on the quarterly project and expenditure report. Context: During our review of the quarterly project and expenditure report, we noted the City incorrectly report contractors as subrecipients and incorrectly reported beneficiary activity. Effect: The City was not in compliance with reporting requirements in 2022. Cause: Lack of sufficient internal controls over the reporting requirements of the SLFRF program. Recommendation: We recommend the City improve controls over reporting requirements associated with this program. Views of Responsible Officials: See Corrective Action Plan
Show full finding ▾Hide full finding ▴2022-001 Reporting ? Coronavirus State and Local Fiscal Recovery Funds ALN 21.027 U.S. Department of Treasury Criteria: The U.S. Department of Treasury established reporting requirements for local governments. These requirements established methods and timelines for reporting Coronavirus State and Local Fiscal Recovery Fund (SLFRF) expenditures to the U.S. Department of Treasury. Condition: The County had errors in the accuracy of the reporting of subrecipients, and subawards on the quarterly project and expenditure report. Context: During our review of the quarterly project and expenditure report, we noted the City incorrectly report contractors as subrecipients and incorrectly reported beneficiary activity. Effect: The City was not in compliance with reporting requirements in 2022. Cause: Lack of sufficient internal controls over the reporting requirements of the SLFRF program. Recommendation: We recommend the City improve controls over reporting requirements associated with this program. Views of Responsible Officials: See Corrective Action Plan
CORRECTIVE ACTION PLAN June 30, 2023 City of Middletown, Ohio respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Clark Schaefer Hackett One East Fourth St, Suite 1200 Cincinnati, Ohio 45202 Audit period: December 31, 2022 The finding from the December 31, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Findings-Financial Statement Audit None noted Findings-Federal Award Programs Audits Significant Deficiency 2022-001 Reporting - Coronavirus State and Local Fiscal Recovery Funds Recommendation: It was recommended the City improve controls over reporting requirements associated with this program. Action Taken: We concur with the recommendation, and it will be implemented effective 4/30/23 If the there are any questions regarding this plan, please call Samantha Zimmerman, Finance Director, at 513- 425-7872.
FAC accepted this audit on August 17, 2022 — management decision was due February 17, 2023.
FAC accepted this audit on August 25, 2021 — management decision was due February 25, 2022.
FAC accepted this audit on July 28, 2020 — management decision was due January 28, 2021.
FAC accepted this audit on August 12, 2019 — management decision was due February 12, 2020.
FAC accepted this audit on August 23, 2018 — management decision was due February 23, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on July 20, 2017 — management decision was due January 20, 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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