EIN: 556000225
UEI: KM5CSMMAJZP1
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 27, 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 February 27, 2026 (181 days ago).
What is a management decision? →2024-003 UNIFORM GUIDANCE AUDIT SUBMISSION CONDITION: The City of Oak Hill failed to meet the audit submission deadline as set forth in the Uniform Guidance section 200.512 “Report Submission”. CRITERIA: Uniformed Guidance section 200.512 states in part: “...the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period...” CAUSE: The City does not have adequate internal controls in place to ensure that the year-end financial statements were prepared, in their entirety, in a timely manner. EFFECT: Because of the failure to have the year-end financial statements prepared in a timely manner, the City failed to meet the required audit submission deadline set forth in the Uniform Guidance. QUESTIONED COSTS: Not Applicable REPEAT FINDING PRIOR YEAR FINDING NUMBER YES 2023-002 RECOMMENDATION: We recommend the City develop and adopt controls to ensure that their financial statements are prepared in a timely manner after year-end. VIEW OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: See corrective action plan.
Show full finding ▾Hide full finding ▴2024-003 UNIFORM GUIDANCE AUDIT SUBMISSION CONDITION: The City of Oak Hill failed to meet the audit submission deadline as set forth in the Uniform Guidance section 200.512 “Report Submission”. CRITERIA: Uniformed Guidance section 200.512 states in part: “...the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period...” CAUSE: The City does not have adequate internal controls in place to ensure that the year-end financial statements were prepared, in their entirety, in a timely manner. EFFECT: Because of the failure to have the year-end financial statements prepared in a timely manner, the City failed to meet the required audit submission deadline set forth in the Uniform Guidance. QUESTIONED COSTS: Not Applicable REPEAT FINDING PRIOR YEAR FINDING NUMBER YES 2023-002 RECOMMENDATION: We recommend the City develop and adopt controls to ensure that their financial statements are prepared in a timely manner after year-end. VIEW OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: See corrective action plan.
2024-003 Uniform Guidance Audit Valerie Vaughn, 6/30/2026 Submission Deputy City Clerk - Office Manager Corrective Action planned to be taken: The City will work to develop and adopt controls to ensure that the year-end financial statements are prepared in a timely manner so as to facilitate a timely audit submission as set forth in the Uniform Guidance.
2023-002
FAC accepted this audit on June 20, 2024 — management decision was due December 20, 2024.
2023-002 UNIFORM GUIDANCE AUDIT SUBMISSION CONDITION: The City of Oak Hill failed to meet the audit submission deadline as set forth in the Uniform Guidance section 200.512 “Report Submission”. CRITERIA: Uniformed Guidance section 200.512 states in part: “...the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period...” CAUSE: The City does not have adequate internal controls in place to ensure that the year-end financial statements were prepared, in their entirety, in a timely manner. EFFECT: Because of the failure to have the year-end financial statements prepared in a timely manner, the City failed to meet the required audit submission deadline set forth in the Uniform Guidance. QUESTIONED COSTS: Not Applicable REPEAT FINDING PRIOR YEAR FINDING NUMBER No N/A RECOMMENDATION: We recommend the City develop and adopt controls to ensure that their financial statements are prepared in a timely manner after year-end. VIEW OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: See corrective action plan.
Show full finding ▾Hide full finding ▴2023-002 UNIFORM GUIDANCE AUDIT SUBMISSION CONDITION: The City of Oak Hill failed to meet the audit submission deadline as set forth in the Uniform Guidance section 200.512 “Report Submission”. CRITERIA: Uniformed Guidance section 200.512 states in part: “...the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period...” CAUSE: The City does not have adequate internal controls in place to ensure that the year-end financial statements were prepared, in their entirety, in a timely manner. EFFECT: Because of the failure to have the year-end financial statements prepared in a timely manner, the City failed to meet the required audit submission deadline set forth in the Uniform Guidance. QUESTIONED COSTS: Not Applicable REPEAT FINDING PRIOR YEAR FINDING NUMBER No N/A RECOMMENDATION: We recommend the City develop and adopt controls to ensure that their financial statements are prepared in a timely manner after year-end. VIEW OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: See corrective action plan.
2023-002 Uniform Guidance Audit Damita Johnson, 3/31/2025 Submission City Manager Corrective Action planned to be taken: The City will work to develop and adopt controls to ensure that the year-end financial statements are prepared in a timely manner so as to facilitate a timely audit submission as set forth in the Uniform Guidance.
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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