EIN: 596000280
UEI: WJ2YC9NVDRM7
Audited by: Carr, Riggs, & Ingram, LLC
Oversight agency: 66 [Environmental Protection Agency]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 29, 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 December 29, 2026 (111 days from today).
What is a management decision? →FAC accepted this audit on June 26, 2025 — management decision was due December 26, 2025.
FAC accepted this audit on June 28, 2024 — management decision was due December 28, 2024.
FAC accepted this audit on December 5, 2022 — management decision was due June 5, 2023.
Item 2021-002 Uniform Guidance Written Policies, Procedures and Standards of Conduct (Repeat) Hazard Mitigation Grant #97.039 US Department of Homeland Security Florida Division of Emergency Management 19-HM-9J-02-41-02-032 (10/1/2020 ? 9/30/2021) Condition ? The City?s written policies, procedures and standards of conduct do not conform to the requirements of the Uniform Guidance. Criteria ? Grantees should have written policies, procedures, and standards of conduct as required by 2 CFR 200, Subparts D & E of the Uniform Guidance. 2 CFR 200, Subparts D & E requires the non-Federal entity to establish and maintain written policies, procedures, and standards of conduct including internal controls over the Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal statutes, regulations, and the terms and conditions of the Federal award. Specific requirements relate to the following: ? ? 200.302 Financial management ? ? 200.305 Payment ? ? 200.319 Competition ? ? 200.320 Methods of procurement to be followed ? ? 200.430 Compensation?personal services ? ? 200.431 Compensation?fringe benefits Cause ? The City has not fully complied with the requirements to prepare written policies, procedures, and standards of conduct as required by 2 CFR 200, Subparts D & E of the Uniform Guidance. Questioned Costs ? Not determinable Effect ? Lack of written policies, procedures, and standards of conduct could result in noncompliance related to federal awards. Recommendation ? We recommend that the City update its written policies, procedures, and standards of conduct to include all the required elements as provided in 2 CFR 200, Subparts D & E of the Uniform Guidance. Management?s Response ? Management is in agreement with the finding noted and is in the process of formally updating its written policies and procedures to ensure that they conform to the requirements contained in the Uniform Guidance.
Show full finding ▾Hide full finding ▴Item 2021-002 Uniform Guidance Written Policies, Procedures and Standards of Conduct (Repeat) Hazard Mitigation Grant #97.039 US Department of Homeland Security Florida Division of Emergency Management 19-HM-9J-02-41-02-032 (10/1/2020 ? 9/30/2021) Condition ? The City?s written policies, procedures and standards of conduct do not conform to the requirements of the Uniform Guidance. Criteria ? Grantees should have written policies, procedures, and standards of conduct as required by 2 CFR 200, Subparts D & E of the Uniform Guidance. 2 CFR 200, Subparts D & E requires the non-Federal entity to establish and maintain written policies, procedures, and standards of conduct including internal controls over the Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal statutes, regulations, and the terms and conditions of the Federal award. Specific requirements relate to the following: ? ? 200.302 Financial management ? ? 200.305 Payment ? ? 200.319 Competition ? ? 200.320 Methods of procurement to be followed ? ? 200.430 Compensation?personal services ? ? 200.431 Compensation?fringe benefits Cause ? The City has not fully complied with the requirements to prepare written policies, procedures, and standards of conduct as required by 2 CFR 200, Subparts D & E of the Uniform Guidance. Questioned Costs ? Not determinable Effect ? Lack of written policies, procedures, and standards of conduct could result in noncompliance related to federal awards. Recommendation ? We recommend that the City update its written policies, procedures, and standards of conduct to include all the required elements as provided in 2 CFR 200, Subparts D & E of the Uniform Guidance. Management?s Response ? Management is in agreement with the finding noted and is in the process of formally updating its written policies and procedures to ensure that they conform to the requirements contained in the Uniform Guidance.
2021-002 Uniform Guidance Written Policies, Procedures and Standards of Conduct ? Management?s Response (Repeat) Recommendation: We recommend that the City update its written policies, procedures, and standards of conduct to include all the required elements as provided in 2 CFR 200, Subparts D & E of the Uniform Guidance. Action Taken: Management is in the process of formally updating its written policies and procedures to ensure that they conform to the requirements contained in the Uniform Guidance. Anticipated Completion: September 30, 2022 Responsible Party: Rickey Callahan, City Clerk
2020-002
FAC accepted this audit on July 28, 2021 — management decision was due January 28, 2022.
GSA_MIGRATION
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GSA_MIGRATION
2019-001
FAC accepted this audit on August 24, 2020 — management decision was due February 24, 2021.
Item 2019-001 Uniform Guidance Written Policies, Procedures and Standards of Conduct Hazard Mitigation Grant #93.600 US Department of Homeland Security Florida Division of Emergency Management 19-HM-9J-02-41-02-032 (10/1/2018 ? 9/30/2019) Condition ? The City does not have written policies, procedures and standards of conduct. Criteria ? Grantees should have written policies, procedures, and standards of conduct as required by 2 CFR 200, Subparts D & E of the Uniform Guidance. 2 CFR 200, Subparts D & E requires the non- Federal entity to establish and maintain written policies, procedures, and standards of conduct including internal controls over the Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal statutes, regulations, and the terms and conditions of the Federal award. Specific requirements relate to the following: ? ? 200.302 Financial management ? ? 200.305 Payment ? ? 200.319 Competition ? ? 200.320 Methods of procurement to be followed ? ? 200.430 Compensation?personal services ? ? 200.431 Compensation?fringe benefits Cause ? The City has failed to prepare written policies, procedures, and standards of conduct as required by 2 CFR 200, Subparts D & E of the Uniform Guidance. Questioned Costs ? Not determinable Effect ? Lack of written policies, procedures, and standards of conduct could result in noncompliance related to federal awards. Recommendation ? We recommend that the City prepare written policies, procedures, and standards of conduct to include all the required elements as provided in 2 CFR 200, Subparts D & E of the Uniform Guidance.
Show full finding ▾Hide full finding ▴Item 2019-001 Uniform Guidance Written Policies, Procedures and Standards of Conduct Hazard Mitigation Grant #93.600 US Department of Homeland Security Florida Division of Emergency Management 19-HM-9J-02-41-02-032 (10/1/2018 ? 9/30/2019) Condition ? The City does not have written policies, procedures and standards of conduct. Criteria ? Grantees should have written policies, procedures, and standards of conduct as required by 2 CFR 200, Subparts D & E of the Uniform Guidance. 2 CFR 200, Subparts D & E requires the non- Federal entity to establish and maintain written policies, procedures, and standards of conduct including internal controls over the Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal statutes, regulations, and the terms and conditions of the Federal award. Specific requirements relate to the following: ? ? 200.302 Financial management ? ? 200.305 Payment ? ? 200.319 Competition ? ? 200.320 Methods of procurement to be followed ? ? 200.430 Compensation?personal services ? ? 200.431 Compensation?fringe benefits Cause ? The City has failed to prepare written policies, procedures, and standards of conduct as required by 2 CFR 200, Subparts D & E of the Uniform Guidance. Questioned Costs ? Not determinable Effect ? Lack of written policies, procedures, and standards of conduct could result in noncompliance related to federal awards. Recommendation ? We recommend that the City prepare written policies, procedures, and standards of conduct to include all the required elements as provided in 2 CFR 200, Subparts D & E of the Uniform Guidance.
Recommendation ? We recommend that the City prepare written policies, procedures, and standards of conduct to include all the required elements as provided in 2 CFR 200, Subparts D & E of the Uniform Guidance. Action Taken: Management will formally document policies and procedures to ensure they follow the Uniform Guidance. Anticipated Completion: September 30, 2020 Responsible Party: City Clerk and Accountant
FAC accepted this audit on June 30, 2019 — management decision was due December 30, 2019.
FAC accepted this audit on June 27, 2018 — management decision was due December 27, 2018.
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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