EIN: 346401247
UEI: GSA_MIGRATION
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 23, 2021. 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 23, 2022 (1617 days ago).
What is a management decision? →GSA_MIGRATION
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GSA_MIGRATION
2019-001
FAC accepted this audit on August 24, 2022 — management decision was due February 24, 2023.
Material Weakness/Noncompliance ? Other 2 CFR ?200.510(b) states, in part, 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 ?200.502 Basis for determining Federal awards expended. At a minimum, the schedule must: a. List individual federal programs by Federal agency. For a cluster of programs, provide the cluster name, list individual Federal programs within the cluster of programs, and provide the applicable Federal agency name. For R&D, total Federal awards expended must be shown either by individual Federal award or by Federal agency and major subdivision within the Federal agency. For example, the National Institutes of Health is a major subdivision in the Department of Health and Human Services. b. For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. c. Provide total Federal awards expended for each individual Federal program and the Assistance Listing Number or other identifying number when the Assistance Listings information is not available. For a cluster of programs also provide the total for the cluster. d. Include the total amount provided to subrecipients from each Federal program. e. For loan or loan guarantee programs described in ?200.502(b), identify in the notes to the schedule the balances outstanding at the end of the audit period. This is in addition to including the total Federal awards expended for loan or loan guarantee programs in the schedule. f. Include notes that describe that significant accounting policies used in preparing the schedule, and note whether or not the auditee elected to use the 10% de minimis cost rate as covered in ?200.414. Subsequent to the original issuance of the 2019 audit report dated September 15, 2020, it was discovered that the pass-through agency, using an alternative approach, had designated the City?s ongoing Water Systems Improvement project as a federal program under the Capitalization Grants for Drinking Water State Revolving Funds (ALN 66.468). The related expenditures of $11,026,553 were excluded from the City?s originally provided SEFA. Once the Ohio Environmental Protection Agency (the pass-through agency) has identified/designated a project as federal, using this alternative approach, it is required to be subjected to a single audit for the life of the project in any year where the City?s total expenditures of federal awards exceeds $750,000. The City failed to properly identify/communicate the federal designation of the project. Inaccurate completion of the SEFA could lead to inaccurate reporting of federal expenditures by the City and could jeopardize future federal funding. The City?s originally provided SEFA for 2019 was materially misstated by the exclusion of the Capitalization Grants for Drinking Water State Revolving Funds (ALN 66.468), in the amount of $11,026,553. We recommend that the City review the process for identifying federal awards to minimize the likelihood of errors in the reporting process.
Show full finding ▾Hide full finding ▴Material Weakness/Noncompliance ? Other 2 CFR ?200.510(b) states, in part, 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 ?200.502 Basis for determining Federal awards expended. At a minimum, the schedule must: a. List individual federal programs by Federal agency. For a cluster of programs, provide the cluster name, list individual Federal programs within the cluster of programs, and provide the applicable Federal agency name. For R&D, total Federal awards expended must be shown either by individual Federal award or by Federal agency and major subdivision within the Federal agency. For example, the National Institutes of Health is a major subdivision in the Department of Health and Human Services. b. For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. c. Provide total Federal awards expended for each individual Federal program and the Assistance Listing Number or other identifying number when the Assistance Listings information is not available. For a cluster of programs also provide the total for the cluster. d. Include the total amount provided to subrecipients from each Federal program. e. For loan or loan guarantee programs described in ?200.502(b), identify in the notes to the schedule the balances outstanding at the end of the audit period. This is in addition to including the total Federal awards expended for loan or loan guarantee programs in the schedule. f. Include notes that describe that significant accounting policies used in preparing the schedule, and note whether or not the auditee elected to use the 10% de minimis cost rate as covered in ?200.414. Subsequent to the original issuance of the 2019 audit report dated September 15, 2020, it was discovered that the pass-through agency, using an alternative approach, had designated the City?s ongoing Water Systems Improvement project as a federal program under the Capitalization Grants for Drinking Water State Revolving Funds (ALN 66.468). The related expenditures of $11,026,553 were excluded from the City?s originally provided SEFA. Once the Ohio Environmental Protection Agency (the pass-through agency) has identified/designated a project as federal, using this alternative approach, it is required to be subjected to a single audit for the life of the project in any year where the City?s total expenditures of federal awards exceeds $750,000. The City failed to properly identify/communicate the federal designation of the project. Inaccurate completion of the SEFA could lead to inaccurate reporting of federal expenditures by the City and could jeopardize future federal funding. The City?s originally provided SEFA for 2019 was materially misstated by the exclusion of the Capitalization Grants for Drinking Water State Revolving Funds (ALN 66.468), in the amount of $11,026,553. We recommend that the City review the process for identifying federal awards to minimize the likelihood of errors in the reporting process.
The City will review the process for identifying federal awards to minimize the likelihood of errors in preparing the schedule of expenditures of federal awards. This will include inquiries of the Engineer?s Office.
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