EIN: 586000534
UEI: XDN8M9L8QNY9
Audited by: Mauldin & Jenkins, LLC
Oversight agency: 21 [Department of the Treasury]
View federal awards & risk assessment →
Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 13, 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 13, 2026 (61 days ago).
What is a management decision? →2025-002 U.S. Department of Transportation – Highway Planning and Construction (20.205) – Matching, Level of Effort, and Earmarking Criteria: 2 CFR Part 200 requires non-federal entities to ensure that all matching requirements are verifiable from the non-federal entity’s records and properly accounted for in the determination of the federal share to be requested for reimbursement. Under the terms of the City’s Highway Planning and Construction awards, the City is required to provide a 20% non-federal match for eligible project costs, while the remaining 80% is funded by the federal award. Condition/Context: Out of ten (10) reimbursements tested, we noted one instance in which project costs totaling $136,716 were not reduced by the required 20% match prior to reimbursement, resulting in an overreimbursement of $27,343. The correct federal share to be requested should have been $109,373. Cause: The City’s internal controls over compliance with the requirements of federal awards were not sufficiently operating to prevent the noncompliance with the terms of the grant award. Questioned Costs: $27,343. Effect: The City is not in compliance with the matching requirements of its federal award. Recommendation: We recommend that the City reassess its internal controls over the reimbursement process for its federal grants with matching requirements, and find opportunities for an additional review prior to submissions. A checklist requiring information from the requestor, and signature lines for both the requestor and the reviewer, can be used to help ensure that reimbursable project costs are accurate and in accordance with the grant agreement. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. To incorporate both the City Finance Department as well as a new Grant Writer position hired earlier this year, the City will update its internal control policy as it pertains to grant reimbursements. The City will define a workflow to allow for opportunities for the Grant Writer and Finance to review draw requests prior to submission for reimbursement, especially for those grants with matching requirements. This workflow will include a checklist of required items, to include an accurate accounting of the required match, as well as signature lines for approval.
Show full finding ▾Hide full finding ▴2025-002 U.S. Department of Transportation – Highway Planning and Construction (20.205) – Matching, Level of Effort, and Earmarking Criteria: 2 CFR Part 200 requires non-federal entities to ensure that all matching requirements are verifiable from the non-federal entity’s records and properly accounted for in the determination of the federal share to be requested for reimbursement. Under the terms of the City’s Highway Planning and Construction awards, the City is required to provide a 20% non-federal match for eligible project costs, while the remaining 80% is funded by the federal award. Condition/Context: Out of ten (10) reimbursements tested, we noted one instance in which project costs totaling $136,716 were not reduced by the required 20% match prior to reimbursement, resulting in an overreimbursement of $27,343. The correct federal share to be requested should have been $109,373. Cause: The City’s internal controls over compliance with the requirements of federal awards were not sufficiently operating to prevent the noncompliance with the terms of the grant award. Questioned Costs: $27,343. Effect: The City is not in compliance with the matching requirements of its federal award. Recommendation: We recommend that the City reassess its internal controls over the reimbursement process for its federal grants with matching requirements, and find opportunities for an additional review prior to submissions. A checklist requiring information from the requestor, and signature lines for both the requestor and the reviewer, can be used to help ensure that reimbursable project costs are accurate and in accordance with the grant agreement. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. To incorporate both the City Finance Department as well as a new Grant Writer position hired earlier this year, the City will update its internal control policy as it pertains to grant reimbursements. The City will define a workflow to allow for opportunities for the Grant Writer and Finance to review draw requests prior to submission for reimbursement, especially for those grants with matching requirements. This workflow will include a checklist of required items, to include an accurate accounting of the required match, as well as signature lines for approval.
Corrective Action Plan: To incorporate both the City Finance Department as well as a new Grant Writer position hired earlier this year, the City will update its internal control policy as it pertains to grant reimbursements. The City will define a workflow to allow for opportunities for the Grant Writer and Finance to review draw requests prior to submission for reimbursement, especially for those grants with matching requirements. This workflow will include a checklist of required items, to include an accurate accounting of the required match, as well as signature lines for approval.
FAC accepted this audit on July 22, 2025 — management decision was due January 22, 2026.
FAC accepted this audit on January 22, 2025 — management decision was due July 22, 2025.
FAC accepted this audit on January 30, 2024 — management decision was due July 30, 2024.
FAC accepted this audit on July 15, 2024 — management decision was due January 15, 2025.
FAC accepted this audit on March 8, 2023 — management decision was due September 8, 2023.
FAC accepted this audit on September 25, 2023 — management decision was due March 25, 2024.
FAC accepted this audit on April 11, 2022 — management decision was due October 11, 2022.
FAC accepted this audit on October 16, 2022 — management decision was due April 16, 2023.
FAC accepted this audit on March 15, 2021 — management decision was due September 15, 2021.
FAC accepted this audit on August 9, 2021 — management decision was due February 9, 2022.
FAC accepted this audit on January 31, 2019 — management decision was due July 31, 2019.
FAC accepted this audit on March 1, 2020 — management decision was due September 1, 2020.
FAC accepted this audit on September 27, 2018 — management decision was due March 27, 2019.
FAC accepted this audit on March 28, 2018 — management decision was due September 28, 2018.
FAC accepted this audit on August 7, 2017 — management decision was due February 7, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
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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