EIN: 416004936
UEI: HWK5YMKFNE77
Audited by: Abdo
Oversight agency: 20 [Department of Transportation]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 28, 2024. 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 28, 2024 (614 days ago).
What is a management decision? →FAC accepted this audit on July 12, 2023 — management decision was due January 12, 2024.
FAC accepted this audit on June 14, 2022 — management decision was due December 14, 2022.
Claims submitted for this program totaled $3,766,827. The actual expenditures for this program recorded on the general ledger totaled $5,177,599. Federal expenditures including the required match totaling $1,410,772 for the period ending December 31, 2021, was not claimed prior to audit. The federal share of the program expenditures not claimed totaled $1,128,618. Context: The expenditures claimed were properly supported and reconciled to the general ledger. However, additional expenditures were recorded on the general ledger that were not claimed. City staff outside of the finance department prepared the claim submissions. Questioned Costs: None. Effect: Direct expenditures for this program were under reported by $1,410,772 and were claimed as a result of the external audit process. Cause: Claims were filed without a review by the City?s finance department. Auditor?s Recommendation: We recommend that the claims be reviewed and reconciled to the general ledger by the City?s finance departments prior to submission. Views of Responsible Officials: The City staff agrees with the finding and the finance department is now reviewing all claims prior to submission.
Show full finding ▾Hide full finding ▴Finding 2021-001 Federal Program Information: Funding Agency: Department of Transportation Title: Highway Planning and Construction Cluster Assistance Listing Number: 20.205 Criteria: City staff should file complete, accurate, and timely claims for program expenditures. Program expenditures claimed should also reconcile to the general ledger. Condition: Claims submitted for this program totaled $3,766,827. The actual expenditures for this program recorded on the general ledger totaled $5,177,599. Federal expenditures including the required match totaling $1,410,772 for the period ending December 31, 2021, was not claimed prior to audit. The federal share of the program expenditures not claimed totaled $1,128,618. Context: The expenditures claimed were properly supported and reconciled to the general ledger. However, additional expenditures were recorded on the general ledger that were not claimed. City staff outside of the finance department prepared the claim submissions. Questioned Costs: None. Effect: Direct expenditures for this program were under reported by $1,410,772 and were claimed as a result of the external audit process. Cause: Claims were filed without a review by the City?s finance department. Auditor?s Recommendation: We recommend that the claims be reviewed and reconciled to the general ledger by the City?s finance departments prior to submission. Views of Responsible Officials: The City staff agrees with the finding and the finance department is now reviewing all claims prior to submission.
Finding 2021-001 ? Significant Deficiency Funding Agency: Department of Transportation Title: Highway Planning and Construction Cluster Assistance Listing Number: 20.205 Condition: Claims submitted for this program totaled $3,766,827. The actual expenditures for this program recorded on the general ledger totaled $5,177,599. Federal expenditures including the required match totaling $1,410,772 for the period ending December 31, 2021, was not claimed prior to audit. The federal share of the program expenditures not claimed totaled $1,128,618. Context: The expenditures claimed were properly supported and reconciled to the general ledger. However, additional expenditures were recorded on the general ledger that were not claimed. City staff outside of the finance department prepared the claim submissions. Corrective Action Plan: The City finance department has implemented procedures to work with outside parties to obtain the information required to file federal claims accurately and timely, and reviews the information that is submitted for reimbursement. Name of Contact Person Responsible for Corrective Action Plan: Brenda Springer, Director of Finance Anticipated Completion Date: June 2022.
FAC accepted this audit on June 14, 2021 — management decision was due December 14, 2021.
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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