EIN: 566000230
UEI: CGWAKNW9BAD5
Audited by: Mauldin & Jenkins, PLLC
Oversight agency: 20 [Department of Transportation]
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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 January 7, 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 July 7, 2026 (56 days ago).
What is a management decision? →We noted two (2) out of the three (3) quarters tested were not submitted timely required by the Department of Labor. One was submitted on the 18th and one was submitted on the 30th. Context/Cause: The recipients are required to submit quarterly performance reports by the 15th day of the following month after the quarter end. This is an oversight with respect to the reporting requirement of this grant program. Effects: The City was not in compliance with the reporting requirements of the grant program. Recommendation: We recommend the City strengthen controls to ensure required reports are provided by the grantee to the Department of Labor on a timely basis. Auditee's Response: We concur with the finding.
Show full finding ▾Hide full finding ▴Information on the Federal Program: Community Project Funding/Congressionally Directed Spending, Assistance Listing Number 17.289, U.S. Department of Labor. Criteria: The recipients are required to submit quarterly performance reports by the 15th day of the following month after the quarter end. Condition: We noted two (2) out of the three (3) quarters tested were not submitted timely required by the Department of Labor. One was submitted on the 18th and one was submitted on the 30th. Context/Cause: The recipients are required to submit quarterly performance reports by the 15th day of the following month after the quarter end. This is an oversight with respect to the reporting requirement of this grant program. Effects: The City was not in compliance with the reporting requirements of the grant program. Recommendation: We recommend the City strengthen controls to ensure required reports are provided by the grantee to the Department of Labor on a timely basis. Auditee's Response: We concur with the finding.
The Workforce Development Department (GuilfordWorks) experienced turnover in program service level staffing during FY 2025 along with certain periods of vacancies. Additional training related to federal grant accounting, particularly the reporting requirements for the Department of Labor, will be conducted with program staff. Backup program staff are now in place in case of primary staff absences. Finance Department staff will also hold periodic discussions with GuilfordWorks staff to ensure that reporting deadlines are consistently being met timely.
FAC accepted this audit on November 19, 2024 — management decision was due May 19, 2025.
FAC accepted this audit on December 4, 2023 — management decision was due June 4, 2024.
FAC accepted this audit on November 9, 2022 — management decision was due May 9, 2023.
FAC accepted this audit on February 6, 2022 — management decision was due August 6, 2022.
It was discovered while testing the program that the City did not retain sufficient documentation to evidence their review of the applicable compliance requirements of the federal program for subrecipients. Additionally, for 12 out of 60 participants reviewed by the City and selected for testing, evidence of income was either improperly supported per internal policies or incorrectly calculated. Eligibility was not affected due to the noted errors. Effect: The subrecipient could provide federal funds to ineligible individuals resulting in questioned costs that could go undetected by the City. Questioned Costs: No questioned costs were identified as a result of our procedures. Cause: The City did not set sufficient procedures to ensure proper documentation was retained. Recommendation: We recommend the City develop a formal policy in relation to subrecipient monitoring including the review procedures to be performed, the timing and frequency of the monitoring(s) and a formal response to the subrecipient regarding the results of their procedures. The City should further formally document their risk assessment of the subrecipient to support the nature, timing and extent of testing of the subrecipient. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the City.
Show full finding ▾Hide full finding ▴U.S. Department of Treasury Program Name: Emergency Rental Assistance Program Federal Assistance Listing Number: 21.023 Significant Deficiency - Subrecipient Monitoring Finding 2021-001 Criteria: An effective system of internal control contemplates that management properly review and assess the subrecipient through monitoring procedures and document the results of the procedures performed. This includes ensuring the subrecipient is following all direct and material compliance requirements applicable to each federal program. Condition: It was discovered while testing the program that the City did not retain sufficient documentation to evidence their review of the applicable compliance requirements of the federal program for subrecipients. Additionally, for 12 out of 60 participants reviewed by the City and selected for testing, evidence of income was either improperly supported per internal policies or incorrectly calculated. Eligibility was not affected due to the noted errors. Effect: The subrecipient could provide federal funds to ineligible individuals resulting in questioned costs that could go undetected by the City. Questioned Costs: No questioned costs were identified as a result of our procedures. Cause: The City did not set sufficient procedures to ensure proper documentation was retained. Recommendation: We recommend the City develop a formal policy in relation to subrecipient monitoring including the review procedures to be performed, the timing and frequency of the monitoring(s) and a formal response to the subrecipient regarding the results of their procedures. The City should further formally document their risk assessment of the subrecipient to support the nature, timing and extent of testing of the subrecipient. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: See Corrective Action Plan prepared by the City.
Corrective Action Plan: 2021-001 Management agrees with the finding as stated. The following corrective action steps have been taken or are in process by the City?s Neighborhood Development Department staff regarding its subrecipient monitoring procedures for the Emergency Rental Assistance Program: A formal written risk assessment procedure is being developed which identifies the nature, timing and extent of testing of work performed by each subrecipient that will be done by City staff. This will help to ensure the accuracy of distribution of rental assistance funds, and considers evaluation of certain risk factors. Steps to perform a full compliance review have been formalized in the Neighborhood Development?s case file tracking system and serve to document the monitoring procedures taken by City staff and date performed. Procedures have been developed that guide notification to subrecipients of items requiring further review, based on the results of the City?s monitoring procedures. A training approach is being developed by Neighborhood Development staff that identifies key program administration points that will be communicated to subrecipients and that will be tailored, as necessary, depending on monitoring results. The Financial and Administrative Services Department staff will periodically meet with Neighborhood Development staff to discuss the results of its monitoring procedures, and suggest other steps to be taken, if needed, in order to be in compliance with federal grant monitoring requirements. This plan is currently in place and Neighborhood Development staff will be responsible for making sure the plan is adhered to. Marlene Druga Finance Director January 31, 2022
FAC accepted this audit on November 8, 2020 — management decision was due May 8, 2021.
FAC accepted this audit on November 11, 2019 — management decision was due May 11, 2020.
FAC accepted this audit on November 7, 2018 — management decision was due May 7, 2019.
FAC accepted this audit on December 4, 2017 — management decision was due June 4, 2018.
FAC accepted this audit on November 15, 2016 — management decision was due May 15, 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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