EIN: 596000328
UEI: L851HJSZL5J5
Audited by: JAMES MOORE & CO., PL
Oversight agency: 21 [Department of the Treasury]
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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 27, 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 December 27, 2023 (986 days ago).
What is a management decision? →During our testing, it was noted that 14 of 14 expenditure selections for this program did not have suspension and debarment evaluated or documented, and there was no formal control policy for the City to evaluate and document suspension and debarment for expenditures in this program. Cause: The City was unaware that this requirement applied to CSLRF funding under the revenue replacement method. Effect: By not evaluating suspension and debarment for the expenditures of this program, expenditures could be made that do not comply with the program requirements for suspension and debarment. Recommendation: We recommend that suspension and debarment be evaluated and documented for all expenditures made for this program and that a formal control policy for suspension and debarment be considered for such purchases.
Show full finding ▾Hide full finding ▴2022-002 ? ALN 21.027 ? Coronavirus State and Local Fiscal Recovery Funds ? Procurement, Suspension, and Debarment: Lack of Controls for Suspension and Debarment (New Comment) Criteria: According to the Coronavirus State and Local Recover Funds (CSLRF) Final Rule, Suspension and Debarment is covered under CFR 200.214 in Subpart C, which is fully applicable under the revenue replacement method. As such, suspension and debarment should be evaluated and documented for all non-payroll expenditures under this program. Condition: During our testing, it was noted that 14 of 14 expenditure selections for this program did not have suspension and debarment evaluated or documented, and there was no formal control policy for the City to evaluate and document suspension and debarment for expenditures in this program. Cause: The City was unaware that this requirement applied to CSLRF funding under the revenue replacement method. Effect: By not evaluating suspension and debarment for the expenditures of this program, expenditures could be made that do not comply with the program requirements for suspension and debarment. Recommendation: We recommend that suspension and debarment be evaluated and documented for all expenditures made for this program and that a formal control policy for suspension and debarment be considered for such purchases.
2022-002 - ALN 21.027 - Coronavirus State and Local Fiscal Recovery Funds - Procurement, Suspension, and Debarment: Lack of Controls for Suspension and Debarment (New Comment) Auditor's Comment: According to the Coronavirus State and Local Recover Funds (CSLRF) Final Rule, Suspension and Debarment is covered under CFR 200.214 in Subpart C, which is fully applicable under the revenue replacement method. As such, suspension and debarment should be evaluated and documented for all non-payroll expenditures under this program. Management's Response: The City will create internal control procedures to ensure evaluation and documentation relating to Final Rule, Suspension and Debarment as required under CPF 200.214 in Subpart C.
FAC accepted this audit on May 1, 2022 — management decision was due November 1, 2022.
FAC accepted this audit on April 7, 2021 — management decision was due October 7, 2021.
FAC accepted this audit on March 17, 2019 — management decision was due September 17, 2019.
FAC accepted this audit on May 8, 2018 — management decision was due November 8, 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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