EIN: 436003765
UEI: HJ49BNAKG9H1
Audited by: Croghan and Croghan CPA
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 March 25, 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 September 25, 2026 (22 days from today).
What is a management decision? →FAC accepted this audit on January 23, 2023 — management decision was due July 23, 2023.
The City has not adopted written policies and procedures related to federal awards as required by the Uniform Guidance. Context: The lack of written controls pertains to all federal awards. Cause: This condition appears to be the result of a time lag in identifying the requirement and developing a plan for compliance. Effect: As a result of this condition, the City may not fully comply with the Uniform Guidance applicable to certain federal awards. Questioned Costs: No costs have been questioned as a result of this finding. Recommendation: We recommend the City adopt the required written policies and procedures required by the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: The City of Troy acknowledges this finding. The City of Troy passed an ordinance amending the City?s purchasing policy #1158 to include the specifics of the Uniform Guidance (2CFR Part 200) on March 7, 2022.
Show full finding ▾Hide full finding ▴Criteria: The Office of Management and Budget?s (OMB) Uniform Guidance requires a non-federal entity to have certain written policies and procedures in place surrounding the management of their federal awards. Condition: The City has not adopted written policies and procedures related to federal awards as required by the Uniform Guidance. Context: The lack of written controls pertains to all federal awards. Cause: This condition appears to be the result of a time lag in identifying the requirement and developing a plan for compliance. Effect: As a result of this condition, the City may not fully comply with the Uniform Guidance applicable to certain federal awards. Questioned Costs: No costs have been questioned as a result of this finding. Recommendation: We recommend the City adopt the required written policies and procedures required by the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: The City of Troy acknowledges this finding. The City of Troy passed an ordinance amending the City?s purchasing policy #1158 to include the specifics of the Uniform Guidance (2CFR Part 200) on March 7, 2022.
FEDERAL AWARD FINDINGS AND QUESTIONED COSTS FEDERAL SIGNIFICANT DEFICIENCY 2022-3 The City has not adopted written policies and procedures related to federal awards as required by Uniform Guidance. Recommendation: We recommend the City adopt the required written policies and procedures required by Uniform Guidance. City?s Response: The City passed an ordinance amending the City?s Purchasing Ordinance # 1158 to include the specifics of the Uniform Guidance (2CFR Part 200) on March 7, 2022. Planned Completion Date for the Corrective Action Plan: Complete.
2021-003
FAC accepted this audit on January 20, 2022 — management decision was due July 20, 2022.
The City has not adopted written policies and procedures related to federal awards as required by the Uniform Guidance. Context: The lack of written controls pertains to all federal awards. Cause: This condition appears to be the result of a time lag in identifying the requirement and developing a plan for compliance. Effect: As a result of this condition, the City may not fully comply with the Uniform Guidance applicable to certain federal awards. Questioned Costs: No costs have been questioned as a result of this finding.
Show full finding ▾Hide full finding ▴Criteria: The Office of Management and Budget?s (OMB) Uniform Guidance requires a non-federal entity to have certain written policies and procedures in place surrounding the management of their federal awards. Condition: The City has not adopted written policies and procedures related to federal awards as required by the Uniform Guidance. Context: The lack of written controls pertains to all federal awards. Cause: This condition appears to be the result of a time lag in identifying the requirement and developing a plan for compliance. Effect: As a result of this condition, the City may not fully comply with the Uniform Guidance applicable to certain federal awards. Questioned Costs: No costs have been questioned as a result of this finding.
FEDERAL AWARD FINDINGS AND QUESTIONED COSTS FEDERAL SIGNIFICANT DEFICIENCY 2021-3 The City has not adopted written policies and procedures related to federal awards as required by Uniform Guidance. Recommendation: We recommend the City adopt the required written policies and procedures required by Uniform Guidance. City?s Response: The City is currently in the process of revising its policies and procedures to include the specifics of the Uniform Guidance. Planned Completion Date for the Corrective Action Plan: The City has drafted an amendment to its Purchasing Ordinance # 1158 to include the specifics of the Uniform Guidance (2CFR Part 200). This ordinance will be placed on the agenda for approval at the City?s January 2022 Board of Aldermen meeting to be held on January 20, 2022.
2020-003
FAC accepted this audit on March 30, 2021 — management decision was due September 30, 2021.
The City has not adopted written policies and procedures related to federal awards as required by the Uniform Guidance. Context: The lack of written controls pertains to all federal awards. Cause: This condition appears to be the result of a time lag in identifying the requirement and developing a plan for compliance. Effect: As a result of this condition, the City may not fully comply with the Uniform Guidance applicable to certain federal awards. Questioned Costs: No costs have been questioned as a result of this finding. Recommendation: We recommend the City adopt the required written policies and procedures required by the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: The City of Troy is currently in the process of revising its policies and procedures to include the specifics of the Uniform Guidance (2CFR Part 200).
Show full finding ▾Hide full finding ▴Criteria: The Office of Management and Budget?s (OMB) Uniform Guidance requires a non-federal entity to have certain written policies and procedures in place surrounding the management of their federal awards. Condition: The City has not adopted written policies and procedures related to federal awards as required by the Uniform Guidance. Context: The lack of written controls pertains to all federal awards. Cause: This condition appears to be the result of a time lag in identifying the requirement and developing a plan for compliance. Effect: As a result of this condition, the City may not fully comply with the Uniform Guidance applicable to certain federal awards. Questioned Costs: No costs have been questioned as a result of this finding. Recommendation: We recommend the City adopt the required written policies and procedures required by the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: The City of Troy is currently in the process of revising its policies and procedures to include the specifics of the Uniform Guidance (2CFR Part 200).
FEDERAL AWARD FINDINGS AND QUESTIONED COSTS FEDERAL SIGNIFICANT DEFICIENCY 2020-003 The City has not adopted written policies and procedures related to federal awards as required by Uniform Guidance. Recommendation: We recommend the City adopt the required written policies and procedures required by Uniform Guidance. City?s Response: The City is currently in the process of revising its policies and procedures to include the specifics of the Uniform Guidance. Planned Completion Date for the Corrective Action Plan: Planned Completion Date for the Corrective Action Plan: The City plans to have its accounting procedures, including policies, procedures and controls pertaining to federal awards, documented, and adopted by September 30, 2021.
FAC accepted this audit on January 23, 2017 — management decision was due July 23, 2017.
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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