EIN: 446005662
UEI: DL47BBKNMTT9
Audited by: K DeLuca Audit Services LLC
Oversight agency: 21 [Department of the Treasury]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 27, 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 November 27, 2026 (86 days from today).
What is a management decision? →The Organization does not have several written policies required by Uniform Guidance, including procurement, cash management and allowable costs. Criteria: Uniform Guidance (2 CFR 200) requires non-federal entities to maintain written procedures for key compliance areas to ensure proper oversight of federal awards. Cause: The City was unaware of the requirement to have written policies and procedures related to federal awards. Effect: Without required written policies, the City is at increased risk of noncompliance and inconsistent administration of federal awards. Questioned Costs: None Recommendation: We recommend that the City develop, approve, and implement written policies and procedures that fully comply with Uniform Guidance requirements. Management should ensure staff are trained on the new policies and that the policies are consistently applied. Management Response: Management agrees with the finding. The City will develop and approve written Uniform Guidance-compliant policies by September 30, 2026.
Show full finding ▾Hide full finding ▴LACK OF REQUIRED WRITTEN POLICIES Condition: The Organization does not have several written policies required by Uniform Guidance, including procurement, cash management and allowable costs. Criteria: Uniform Guidance (2 CFR 200) requires non-federal entities to maintain written procedures for key compliance areas to ensure proper oversight of federal awards. Cause: The City was unaware of the requirement to have written policies and procedures related to federal awards. Effect: Without required written policies, the City is at increased risk of noncompliance and inconsistent administration of federal awards. Questioned Costs: None Recommendation: We recommend that the City develop, approve, and implement written policies and procedures that fully comply with Uniform Guidance requirements. Management should ensure staff are trained on the new policies and that the policies are consistently applied. Management Response: Management agrees with the finding. The City will develop and approve written Uniform Guidance-compliant policies by September 30, 2026.
The City agrees with the finding and will implement the following: (1) develop written policies and procedures to ensure compliance with Uniform Guidance (2 CFR 200), (2) formally adopt the policies and procedures, and (3) distribute policies and train staff on the new procudures.
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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