EIN: 590560946
UEI: UNUVGCNMMAH5
Audited by: JAMES MOORE & CO., P.L.
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 April 5, 2023. 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 October 5, 2023 (1069 days ago).
What is a management decision? →Out of 40 employee paychecks tested, eight salaried employee had timesheets that were not properly approved by supervisors per the written payroll policy. Criteria: The Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) provides governments funding to recoup funds to the extent of revenue lost due to COVID-19. The Standard Allowance elected by the City permits governments to recoup revenue based on payroll expenditures. Per City policy, all employee timesheets, for both salaried and hourly employees, and pay rates must be approved. Cause: The City changed to electronic timekeeping and deviated from the established review and approval process for salaried employee timesheets. Effect: The missing timesheet approval could result in inaccurate timekeeping for salaried employees. Recommendation: We recommend the City?s established payroll policy be properly followed.
Show full finding ▾Hide full finding ▴2022-002 ? ALN #21.027 ? Activities Allowed/Allowable Costs ? Approval of Salaried Employees? Time. Condition: Out of 40 employee paychecks tested, eight salaried employee had timesheets that were not properly approved by supervisors per the written payroll policy. Criteria: The Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) provides governments funding to recoup funds to the extent of revenue lost due to COVID-19. The Standard Allowance elected by the City permits governments to recoup revenue based on payroll expenditures. Per City policy, all employee timesheets, for both salaried and hourly employees, and pay rates must be approved. Cause: The City changed to electronic timekeeping and deviated from the established review and approval process for salaried employee timesheets. Effect: The missing timesheet approval could result in inaccurate timekeeping for salaried employees. Recommendation: We recommend the City?s established payroll policy be properly followed.
2022-002 ? ANL #21.027 ? Activities Allowed/Allowable Costs ? Approval of Salaried Employees? Time. The City recognizes that with the switch to electronic timekeeping for the City, the policy for salaried employee timesheets was not updated accordingly. The City has engaged a contractor to review the policies currently in place and update them to reflect the new processes in place.
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.
Browse other Single Audit organizations in Florida →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
