EIN: 576000246
UEI: WA1XM9LJCL85
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 17, 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 June 17, 2026 (70 days ago).
What is a management decision? →The City did not include all expenditures of federal awards received indirectly from pass-through entities on the Schedule of Expenditures of Federal Awards for the year ended June 30, 2024 report issued on December 9, 2024 . The June 30, 2024 single audit had to be re-issued and an additional major program was tested. Cause: The City did not have procedures in place to ensure that all expenditures of federal awards were reported. Effect: The City was not in compliance with the Uniform Guidance compliance requirements for the Schedule of Expenditures of Federal Awards. Auditor's Recommendation: The City's management should implement procedures to ensure that expenditures for all federal awards are reported on the Schedule of Expenditures of Federal Awards for the applicable fiscal year.
Show full finding ▾Hide full finding ▴Criteria: The City was required to include all expenditures of federal awards received directly from federal agencies and indirectly from pass-through entities on the Schedule of Expenditures of Federal Awards. Condition: The City did not include all expenditures of federal awards received indirectly from pass-through entities on the Schedule of Expenditures of Federal Awards for the year ended June 30, 2024 report issued on December 9, 2024 . The June 30, 2024 single audit had to be re-issued and an additional major program was tested. Cause: The City did not have procedures in place to ensure that all expenditures of federal awards were reported. Effect: The City was not in compliance with the Uniform Guidance compliance requirements for the Schedule of Expenditures of Federal Awards. Auditor's Recommendation: The City's management should implement procedures to ensure that expenditures for all federal awards are reported on the Schedule of Expenditures of Federal Awards for the applicable fiscal year.
Management concurs with the auditor's finding. The omission of certain federal expenditures from the orginally issued Schedule of Expenditures of Federal Awards (SEFA) was identified by management while reconciling federal expenditures for fiscal year 2025 to previously reported balances. It was determined that the fiscal year 2024 SEFA did not fully capture all grant-related transactions recorded in the general ledger. The SEFA has been corrected and reissued to include all qualifying expenditures, and updated procedures have been implemented to strengthen controls over SEFA preparation. Specifically, the Finance Department has designated certain expenditure accounts to be used only in conjunction with grant related expenditures and implemented a new procedure to identify any grant related transactions not recorded to those specified accounts.
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.