EIN: 456002118
UEI: FB4EB5BGBJK6
Audited by: BRADY MARTZ, PLLC
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 July 17, 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 January 17, 2027 (136 days from today).
What is a management decision? →Criteria A system of internal controls requires review and approval of expenditures to ensure they meet program requirements. Condition The City provided no oversight to ensure program expenditures were allowable under federal requirements. Cause Management oversight Effect There is an increased risk of charging unallowed costs to the federal program. Questioned Costs None Recommendation The City should implement policies and procedures to ensure proper oversight of federal programs. Views of Responsible Officials and Planned Corrective Actions City officials have already implemented internal controls to ensure the proper oversight of federal programs according to the Uniform Grant Guidance Policy for Federal Revenue Sources. Current Status This is a new finding in the current year.
Show full finding ▾Hide full finding ▴Criteria A system of internal controls requires review and approval of expenditures to ensure they meet program requirements. Condition The City provided no oversight to ensure program expenditures were allowable under federal requirements. Cause Management oversight Effect There is an increased risk of charging unallowed costs to the federal program. Questioned Costs None Recommendation The City should implement policies and procedures to ensure proper oversight of federal programs. Views of Responsible Officials and Planned Corrective Actions City officials have already implemented internal controls to ensure the proper oversight of federal programs according to the Uniform Grant Guidance Policy for Federal Revenue Sources. Current Status This is a new finding in the current year.
Contact Persons – Greg Welch, Finance Director & Jarek Wigness, City Engineer Corrective Action Plan – City officials have already implemented internal controls to ensure the proper oversight of federal programs according to the Uniform Grant Guidance Policy for Federal Revenue Sources. Completion Date – Ongoing
Criteria Recipients and subrecipients other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR 200.318 through 200.327. Condition During internal control inquire, we noted the City did not follow federal procurement requirements. The City also entered into a covered transaction without checking the vendor to ensure they did not have an active suspended or debarred exclusion from receiving federal funds. Cause Management oversight Effect The City is not in compliance with federal procurement, suspension, and debarment requirements. Questioned Costs None Recommendation The City should follow their procurement policy. Views of Responsible Officials and Planned Corrective Actions City officials have already implemented internal controls to ensure the proper oversight of federal programs according to the Uniform Grant Guidance Policy for Federal Revenue Sources. Current Status This is a new finding in the current year.
Show full finding ▾Hide full finding ▴Criteria Recipients and subrecipients other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR 200.318 through 200.327. Condition During internal control inquire, we noted the City did not follow federal procurement requirements. The City also entered into a covered transaction without checking the vendor to ensure they did not have an active suspended or debarred exclusion from receiving federal funds. Cause Management oversight Effect The City is not in compliance with federal procurement, suspension, and debarment requirements. Questioned Costs None Recommendation The City should follow their procurement policy. Views of Responsible Officials and Planned Corrective Actions City officials have already implemented internal controls to ensure the proper oversight of federal programs according to the Uniform Grant Guidance Policy for Federal Revenue Sources. Current Status This is a new finding in the current year.
Contact Persons – Greg Welch, Finance Director& Jarek Wigness, City Engineer Corrective Action Plan – City officials have already implemented internal controls to ensure the proper oversight of federal programs according to the Uniform Grant Guidance Policy for Federal Revenue Sources. Completion Date – Ongoing
FAC accepted this audit on July 10, 2025 — management decision was due January 10, 2026.
FAC accepted this audit on August 1, 2024 — management decision was due February 1, 2025.
FAC accepted this audit on August 20, 2023 — management decision was due February 20, 2024.
FAC accepted this audit on August 17, 2022 — management decision was due February 17, 2023.
FAC accepted this audit on September 29, 2021 — management decision was due March 29, 2022.
Of the 40 payroll transactions tested, we noted 15 employees did not have a form I-9 on file. Criteria: The City should charge costs to the grant which are allowable. Legally required support (Form I-9) should be on file to substantiate employees existence. Cause: The City did not have policies and procedures in place to ensure all employees have I-9 forms on file. Effect: Internal controls that are designed but not adequately implemented can result in unallowable costs charged to the federal program. Recommendation: We recommend the City develop and execute policies and procedures to ensure proper employee documentation is on file for all employees, which includes I-9 forms. Views of responsible officials: As a result of the request for I-9 forms during the audit, we immediately contacted those individuals and obtained a complete Form I-9 for our records. An I-9 Audit will be conducted to ensure we have I-9 forms on file for all employees and that all forms are filled out correctly. Indication of Repeat Finding: This is a new finding.
Show full finding ▾Hide full finding ▴2020-003: allowable Costs/Cost Principles: CFDA #21.019 (Coronavirus Relief Fund) - Significant Deficiency Condition: Of the 40 payroll transactions tested, we noted 15 employees did not have a form I-9 on file. Criteria: The City should charge costs to the grant which are allowable. Legally required support (Form I-9) should be on file to substantiate employees existence. Cause: The City did not have policies and procedures in place to ensure all employees have I-9 forms on file. Effect: Internal controls that are designed but not adequately implemented can result in unallowable costs charged to the federal program. Recommendation: We recommend the City develop and execute policies and procedures to ensure proper employee documentation is on file for all employees, which includes I-9 forms. Views of responsible officials: As a result of the request for I-9 forms during the audit, we immediately contacted those individuals and obtained a complete Form I-9 for our records. An I-9 Audit will be conducted to ensure we have I-9 forms on file for all employees and that all forms are filled out correctly. Indication of Repeat Finding: This is a new finding.
Finding 2020-003 Finding Summary: The City did not have policies and procedures in place to ensure all employees have I-9 forms on file nor did the city have proper employee documentation on file for all employees. Legally required support (Form I-9) should be on file to substantiate employees existence. Responsible Individuals: Brittany Cullen, Human Resource Director Corrective Action Plan: As a result of the request for I-9 forms during the Audit. We immediately contacted those individuals and obtained a completed Form I-9 for our records. An I-9 Audit will be conducted to ensure we have I-9 forms on file for all employees and that all forms are filled out correctly. Anticipated Completion Date: TBD ? HR Director is going out on Maternity Leave October ? December 2021. The HR Department consists of 1.5 employees and this will be a time consuming task to address properly and thoroughly while completing all of the functions of the department.
FAC accepted this audit on September 29, 2020 — management decision was due March 29, 2021.
FAC accepted this audit on September 16, 2019 — management decision was due March 16, 2020.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on September 27, 2018 — management decision was due March 27, 2019.
FAC accepted this audit on September 28, 2017 — management decision was due March 28, 2018.
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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