EIN: 550566290
UEI: EEM4GAHWNBJ8
Audited by: Goff Backa Alfera & Company, LLC
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 11, 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 January 11, 2026 (235 days ago).
What is a management decision? →FAC accepted this audit on June 29, 2024 — management decision was due December 29, 2024.
FAC accepted this audit on July 15, 2024 — management decision was due January 15, 2025.
FAC accepted this audit on February 6, 2023 — management decision was due August 6, 2023.
FAC accepted this audit on June 4, 2023 — management decision was due December 4, 2023.
FAC accepted this audit on March 9, 2022 — management decision was due September 9, 2022.
FAC accepted this audit on June 7, 2022 — management decision was due December 7, 2022.
FAC accepted this audit on May 9, 2021 — management decision was due November 9, 2021.
All local public offices shall maintain an accounting system and accounting records sufficient to enable the public office to identify, assemble, analyze, classify, record and report its transactions, maintain accountability for the related assets (and liabilities, if generally accepted accounting principles apply), document compliance with finance-related legal and contractual requirements and prepare financial statements. We noted the Authority understated accounts payable by $165,900 in fiscal year 2020. The Finance Director made the adjustments to the Authority's records and the adjustments are reflected in the accompanying financial statements. We also noted the Authority posted Homestead and Rollback Tax in the amount of $7,402 to Taxes instead of intergovernmental in fiscal year 2020. This adjustment was not deemed significant and is not reflected in the accompanying financial statements. The Authority did not have internal control procedures in place to determine amounts were posted to an accurate classification nor did the Authority have procedures in place to ensure the accuracy of accounts payable. The Authority should utilize available authoritative resources to ensure the financial statements accurately reflect all financial transations.
Show full finding ▾Hide full finding ▴All local public offices shall maintain an accounting system and accounting records sufficient to enable the public office to identify, assemble, analyze, classify, record and report its transactions, maintain accountability for the related assets (and liabilities, if generally accepted accounting principles apply), document compliance with finance-related legal and contractual requirements and prepare financial statements. We noted the Authority understated accounts payable by $165,900 in fiscal year 2020. The Finance Director made the adjustments to the Authority's records and the adjustments are reflected in the accompanying financial statements. We also noted the Authority posted Homestead and Rollback Tax in the amount of $7,402 to Taxes instead of intergovernmental in fiscal year 2020. This adjustment was not deemed significant and is not reflected in the accompanying financial statements. The Authority did not have internal control procedures in place to determine amounts were posted to an accurate classification nor did the Authority have procedures in place to ensure the accuracy of accounts payable. The Authority should utilize available authoritative resources to ensure the financial statements accurately reflect all financial transations.
The person responsible for properly posting revenues and expense is the Finance Director. Our Finance Director had a trauma in his life this past year. (His wife died.) It was only after that event occurred that we discovered that he stopped paying attention to his job duties. He has since been let go and this problem has been corrected.
FAC accepted this audit on August 1, 2021 — management decision was due February 1, 2022.
All local public offices shall maintain an accounting system and accounting records sufficient to enable the public office to identify, assemble, analyze, classify, record and report its transactions, maintain accountability for the related assets (and liabilities, if generally accepted accounting principles apply), document compliance with finance-related legal and contractual requirements and prepare financial statements. We noted the Authority understated accounts payable by $165,900 in fiscal year 2020. The Finance Director made the adjustments to the Authority's records and the adjustments are reflected in the accompanying financial statements. We also noted the Authority posted Homestead and Rollback Tax in the amount of $7,402 to Taxes instead of intergovernmental in fiscal year 2020. This adjustment was not deemed significant and is not reflected in the accompanying financial statements. The Authority did not have internal control procedures in place to determine amounts were posted to an accurate classification nor did the Authority have procedures in place to ensure the accuracy of accounts payable. The Authority should utilize available authoritative resources to ensure the financial statements accurately reflect all financial transations.
Show full finding ▾Hide full finding ▴All local public offices shall maintain an accounting system and accounting records sufficient to enable the public office to identify, assemble, analyze, classify, record and report its transactions, maintain accountability for the related assets (and liabilities, if generally accepted accounting principles apply), document compliance with finance-related legal and contractual requirements and prepare financial statements. We noted the Authority understated accounts payable by $165,900 in fiscal year 2020. The Finance Director made the adjustments to the Authority's records and the adjustments are reflected in the accompanying financial statements. We also noted the Authority posted Homestead and Rollback Tax in the amount of $7,402 to Taxes instead of intergovernmental in fiscal year 2020. This adjustment was not deemed significant and is not reflected in the accompanying financial statements. The Authority did not have internal control procedures in place to determine amounts were posted to an accurate classification nor did the Authority have procedures in place to ensure the accuracy of accounts payable. The Authority should utilize available authoritative resources to ensure the financial statements accurately reflect all financial transations.
The person responsible for properly posting revenues and expense is the Finance Director. Our Finance Director had a trauma in his life this past year. (His wife died.) It was only after that event occurred that we discovered that he stopped paying attention to his job duties. He has since been let go and this problem has been corrected.
FAC accepted this audit on February 27, 2020 — management decision was due August 27, 2020.
FAC accepted this audit on February 25, 2019 — management decision was due August 25, 2019.
FAC accepted this audit on January 15, 2018 — management decision was due July 15, 2018.
FAC accepted this audit on January 11, 2017 — management decision was due July 11, 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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