EIN: 466000272
UEI: MTC8CUH8MNQ6
Audited by: Williams & Company, P.C.
Oversight agency: 11 [Department of Commerce]
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 14, 2025. 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 April 14, 2026 (136 days ago).
What is a management decision? →The Municipality did not have adequate internal controls, specifically including a written procurement policy in place during the audit period. As a result, federal funds were expended without documented procedures to guide the appropriate selection of contractors, competition requirements, or adequate safeguards against conflicts of interest required under federal award programs.
Show full finding ▾Hide full finding ▴The Municipality did not have adequate internal controls, specifically including a written procurement policy in place during the audit period. As a result, federal funds were expended without documented procedures to guide the appropriate selection of contractors, competition requirements, or adequate safeguards against conflicts of interest required under federal award programs.
The City of Madison will finalize and adopt a formal, written procurement policy that complies with the Uniform Guidance (2CFR 200.318) and ensures consistency with federal, state, and local requirements. The plan will include: Procurement Policy Development: Implementation of a comprehensive written policy covering competitive bidding, conflict of interest standards, and documentation requirements. Staff Training: Provide training for all personnel responsible for federal award administration to ensure understanding and compliance with procurement and internal control expectations. Monitoring and Review: Establish a periodic review process to evaluate procurement practices and ensure ongoing compliance with federal regulations.
2022-001
FAC accepted this audit on October 23, 2024 — management decision was due April 23, 2025.
The Municipality lacks adequate internal controls over federal awards, as evidenced by (1) improper records retention practices, (2) an absence of documented policies and procedures for retaining financial and programmatic records, and (3) the lack of a formal, written procurement policy to ensure compliance with federal regulations. Our review found instances where documentation supporting expenditures and program activities were missing or incomplete, indicating a lack of adherence to federal records retention requirements. This is the first audit in which a similar audit comment has occurred.
Show full finding ▾Hide full finding ▴The Municipality lacks adequate internal controls over federal awards, as evidenced by (1) improper records retention practices, (2) an absence of documented policies and procedures for retaining financial and programmatic records, and (3) the lack of a formal, written procurement policy to ensure compliance with federal regulations. Our review found instances where documentation supporting expenditures and program activities were missing or incomplete, indicating a lack of adherence to federal records retention requirements. This is the first audit in which a similar audit comment has occurred.
The City of Madison will design and implement formal, written internal control policies and procedures to ensure compliance with federal compliance requirements. This will include the following: Records Retention: Assign duties to appropriate individuals and implement a document management system to ensure compliance with federal retention requirements. Procurement Policy: Develop and implement a formal, written procurement policy that adheres to federal procurement standards under the Uniform Guidance 2 CFR 200.318. Staff Training: Conduct comprehensive training for all personnel involved in the administration of federal awards to ensure familiarity and compliance with federal regulations and internal control expectations. Monitoring and Review: Implement a monitoring and review process to periodically evaluate the effectiveness of internal controls and compliance with federal regulations.
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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