EIN: 396005436
UEI: W13THLCBWPQ7
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 28, 2023. 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, 2024 (876 days ago).
What is a management decision? →During auditor testing over procurement, we noted the City did not follow its established procedures for one procurement sample item. This sample item was over the micro-purchase threshold and required procedures for the small purchase method. The City did not appropriately maintain documentation when entering into this procurement. Context: The City is currently reviewing its policies and procedures to ensure that it follows Uniform Guidance Procurement Standards. Questioned Costs: $26,653 Cause: The condition is due to staff turnover. Effect: Failure to appropriately complete procurement procedures can result in the use of nonqualified vendors. Recommendation: We recommend the City follows their established procurement policies. View of Responsible Officials: The City agrees with this finding.
Show full finding ▾Hide full finding ▴Criteria or Specific Requirement: Uniform Guidance requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include maintaining adequate documentation to demonstrate the execution of procurement procedures. Condition: During auditor testing over procurement, we noted the City did not follow its established procedures for one procurement sample item. This sample item was over the micro-purchase threshold and required procedures for the small purchase method. The City did not appropriately maintain documentation when entering into this procurement. Context: The City is currently reviewing its policies and procedures to ensure that it follows Uniform Guidance Procurement Standards. Questioned Costs: $26,653 Cause: The condition is due to staff turnover. Effect: Failure to appropriately complete procurement procedures can result in the use of nonqualified vendors. Recommendation: We recommend the City follows their established procurement policies. View of Responsible Officials: The City agrees with this finding.
Recommendation: The City should follow their established procurement policies. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The City will review and modify their policies and procedures that are followed when entering into procurement transactions and ensure that it maintains adequate documentation. Name of contact person responsible for corrective action: Kitzie Winters, Director of Finance. Planned completion date for corrective plan: December 31, 2023.
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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