EIN: 316400719
UEI: GSA_MIGRATION
Audited by: PLATTENBURG & ASSOCIATES
Oversight agency: 21 [Department of the Treasury]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 28, 2022. 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 March 28, 2023 (1252 days ago).
What is a management decision? →See Schedule of Findings and Questioned Costs for chart/table. Noncompliance and Material Weakness 2 CFR 200.510(b) provides that the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR 200.502 Basis for determining Federal awards expended which states the determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. The City did not report AL # 21.019 Coronavirus Relief Fund expenditures of $1,013,614 on the Schedule of Expenditures of Federal Awards (SEFA). This omission resulted in the City not initially appearing to require a Single Audit. Audit procedures identified the omission, the expenditures were added to the SEFA, and a Single Audit was performed. Failure to accurately prepare the SEFA may result in noncompliance with the Uniform Guidance requirements and/or compromise the City?s ability to obtain federal awards in the future. We recommend the City implement procedures to track and readily identify the expenditures of all federal awards and the year in which the activity related to the Federal award occurs. The City should then use this data to prepare the SEFA accurately each year.
Show full finding ▾Hide full finding ▴See Schedule of Findings and Questioned Costs for chart/table. Noncompliance and Material Weakness 2 CFR 200.510(b) provides that the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR 200.502 Basis for determining Federal awards expended which states the determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. The City did not report AL # 21.019 Coronavirus Relief Fund expenditures of $1,013,614 on the Schedule of Expenditures of Federal Awards (SEFA). This omission resulted in the City not initially appearing to require a Single Audit. Audit procedures identified the omission, the expenditures were added to the SEFA, and a Single Audit was performed. Failure to accurately prepare the SEFA may result in noncompliance with the Uniform Guidance requirements and/or compromise the City?s ability to obtain federal awards in the future. We recommend the City implement procedures to track and readily identify the expenditures of all federal awards and the year in which the activity related to the Federal award occurs. The City should then use this data to prepare the SEFA accurately each year.
See Corrective Action Plan for chart/table.
FAC accepted this audit on August 12, 2021 — management decision was due February 12, 2022.
FAC accepted this audit on September 16, 2020 — management decision was due March 16, 2021.
FAC accepted this audit on June 25, 2019 — management decision was due December 25, 2019.
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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