EIN: 346001563
UEI: CJGDK4L2PK69
Audited by: Plattenburg & Associates
Oversight agency: 21 [Department of the Treasury]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 30, 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 December 30, 2026 (115 days from today).
What is a management decision? →FAC accepted this audit on June 23, 2025 — management decision was due December 23, 2025.
FAC accepted this audit on July 2, 2024 — management decision was due January 2, 2025.
FAC accepted this audit on June 26, 2023 — management decision was due December 26, 2023.
FAC accepted this audit on June 22, 2022 — management decision was due December 22, 2022.
FAC accepted this audit on June 30, 2021 — management decision was due December 30, 2021.
FAC accepted this audit on August 13, 2020 — management decision was due February 13, 2021.
2 C.F.R. ? 1200.10 gives regulatory effect to the Department of Transportation for 2 C.F.R. ? 180.300, which states, when you enter into a covered transaction with another person at the next lower tier, you must verify that the person with whom you intend to do business is not excluded or disqualified. You do this by: (a) Checking SAM (System for Award Management) Exclusions at https://www.sam.gov/SAM/pages/public/searchRecords/search.jsf; or (b) Collecting a certification from that person; or (c) Adding a clause or condition to the covered transaction with that person. The City did not verify that one of the three (33%) vendors tested was not excluded or disqualified prior to entering into the contract or issuing payment. These contracts were covered transactions under the Code of Federal Regulations. This was caused by a lack of internal controls over the federal suspension & debarment requirements. The Auditors performed a search of the SAM for the vendors paid from Highway Planning and Construction grant and determined they were not excluded or disqualified. The City should ensure vendors are not excluded or disqualified using one of the three allowable methods prior to entering into covered transactions. If a search is performed on SAM, the City should maintain documentation of the search prior to entering into a contract and issuing payment.
Show full finding ▾Hide full finding ▴2 C.F.R. ? 1200.10 gives regulatory effect to the Department of Transportation for 2 C.F.R. ? 180.300, which states, when you enter into a covered transaction with another person at the next lower tier, you must verify that the person with whom you intend to do business is not excluded or disqualified. You do this by: (a) Checking SAM (System for Award Management) Exclusions at https://www.sam.gov/SAM/pages/public/searchRecords/search.jsf; or (b) Collecting a certification from that person; or (c) Adding a clause or condition to the covered transaction with that person. The City did not verify that one of the three (33%) vendors tested was not excluded or disqualified prior to entering into the contract or issuing payment. These contracts were covered transactions under the Code of Federal Regulations. This was caused by a lack of internal controls over the federal suspension & debarment requirements. The Auditors performed a search of the SAM for the vendors paid from Highway Planning and Construction grant and determined they were not excluded or disqualified. The City should ensure vendors are not excluded or disqualified using one of the three allowable methods prior to entering into covered transactions. If a search is performed on SAM, the City should maintain documentation of the search prior to entering into a contract and issuing payment.
The City received contradictory advice from the local ODOT office and was unaware of this requirement for professional service contracts. We are now requiring a review of all covered contracts to ensure compliance.
FAC accepted this audit on June 30, 2019 — management decision was due December 30, 2019.
FAC accepted this audit on July 24, 2018 — management decision was due January 24, 2019.
FAC accepted this audit on July 24, 2017 — management decision was due January 24, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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.
Browse other Single Audit organizations in Ohio →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
