EIN: 596000301
UEI: DMFLAGJMD5A1
Audited by: Carr, Riggs & Ingram LLC
Oversight agency: 21 [Department of the Treasury]
View federal awards & risk assessment →
Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 2, 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 2, 2026 (92 days from today).
What is a management decision? →The City did not maintain formal documentation surrounding the internal controls over compliance for multiple compliance requirements. Specifically, for 1 of 12 employees tested for pay rate approvals, there was no documentation evidencing approval of the pay rate. In addition, there was no documented review of the payroll registers or of the project and expenditure reports submitted. Cause: Lack of documented controls over compliance primarily attributed to significant operational and personnel changes within the Finance Department. Effect: Potential for noncompliance with federal program requirements. Although there was a lack of internal controls documented, there were no instances of noncompliance noted. Recommendation: The City should evaluate their processes and procedures over internal controls are appropriately documented and maintained. Response: See attached Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding Number: 2024-003, Significant Deficiency ALN # 21.027: Federal Program: Coronavirus State and Local Fiscal Recovery Fund Federal Agency: US Department of Treasury Grant # and Year: Y5065, 2024 Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Earmarking, Period of Performance, Reporting. Questioned Costs: N/A Criteria: In accordance with 2 CFR § 200.303, non-federal entities are required to establish and maintain effective internal controls to provide reasonable assurance of compliance with federal statutes, regulations, and the terms and conditions of federal awards. Condition: The City did not maintain formal documentation surrounding the internal controls over compliance for multiple compliance requirements. Specifically, for 1 of 12 employees tested for pay rate approvals, there was no documentation evidencing approval of the pay rate. In addition, there was no documented review of the payroll registers or of the project and expenditure reports submitted. Cause: Lack of documented controls over compliance primarily attributed to significant operational and personnel changes within the Finance Department. Effect: Potential for noncompliance with federal program requirements. Although there was a lack of internal controls documented, there were no instances of noncompliance noted. Recommendation: The City should evaluate their processes and procedures over internal controls are appropriately documented and maintained. Response: See attached Corrective Action Plan.
Significant Deficiency Finding Number: 2024-003 Federal Award Finding and Questioned Costs Corrective Action Plan The City will evaluate their processes and procedures over internal controls to ensure that all employee rate changes and payroll registers are appropriately documented and maintained. While we maintain that oversight was in place, we concur with the finding and have identified the responsibility of the process to be placed on the finance department's fiscal assistants. The lack of documented review of the reporting process is noted, and procedures are now in place for documentation of the review and approval of the data as it is reported on portals as required. The Finance Officer will direct an accountant on staff or a professional consultant to complete the preparation of the reporting so that he/she can review and authorize the submission of reports. The implementation of upgraded software and strengthened internal control policies and procedures is a priority. Anticipated Completion Date September 30, 2026 Responsible Party The Finance Officer
FAC accepted this audit on October 30, 2025 — management decision was due April 30, 2026.
FAC accepted this audit on August 20, 2024 — management decision was due February 20, 2025.
FAC accepted this audit on July 25, 2022 — management decision was due January 25, 2023.
FAC accepted this audit on June 15, 2020 — management decision was due December 15, 2020.
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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