EIN: 596000435
UEI: HS3PRJ2R6X93
Audited by: Forvis Mazars
Cognizant agency: 20 [Department of Transportation]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 10, 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 10, 2026 (103 days from today).
What is a management decision? →FAC accepted this audit on June 30, 2026 — management decision was due December 30, 2026.
FAC accepted this audit on May 28, 2025 — management decision was due November 28, 2025.
The City submitted and was reimbursed for costs that exceeded the federal agencies cost share percentage at the time of reimbursement. Cause: The City was calculating eligible reimbursable grant expenses with higher cost allocation percentage. The agreement stipulated a seventy-five/twenty-five cost share allocation. The City utilized an eighty/twenty cost share allocation when completing its reimbursement request. Effect: This calculation resulted in the City being reimbursed a higher amount for eligible expenses. The higher amount reimbursed occurred during the first reimbursement request under this program. Questioned Costs: Not applicable. Recommendation: We recommend that the City strengthen internal controls to ensure that the correct cost share as stipulated by grant agreements is utilized when submitting grant reimbursement requests. We also recommend that in its next reimbursement request under this program, the City work with grantor agency to reflect the adjustment for the amount over reimbursed as of September 30, 2024 and ensure that the Federal cost share amount for the program is properly reimbursed for the remaining term of the program.
Show full finding ▾Hide full finding ▴Criteria: The Uniform Guidance (2 CFR Part 200) governs how federal funds are spent, including matching and cost-sharing requirements for U.S. Department of Transportation grants. Condition: The City submitted and was reimbursed for costs that exceeded the federal agencies cost share percentage at the time of reimbursement. Cause: The City was calculating eligible reimbursable grant expenses with higher cost allocation percentage. The agreement stipulated a seventy-five/twenty-five cost share allocation. The City utilized an eighty/twenty cost share allocation when completing its reimbursement request. Effect: This calculation resulted in the City being reimbursed a higher amount for eligible expenses. The higher amount reimbursed occurred during the first reimbursement request under this program. Questioned Costs: Not applicable. Recommendation: We recommend that the City strengthen internal controls to ensure that the correct cost share as stipulated by grant agreements is utilized when submitting grant reimbursement requests. We also recommend that in its next reimbursement request under this program, the City work with grantor agency to reflect the adjustment for the amount over reimbursed as of September 30, 2024 and ensure that the Federal cost share amount for the program is properly reimbursed for the remaining term of the program.
The City of Tallahassee is committed to ensuring compliance with all grant requirements associated with the awards received from both Federal and State of Florida partners. The City was awarded $15 million from the Federal Transit Authority and $1 million from the State of Florida for the construction of the Southside Transit Center (STC). An additional $4 million was included from local sources. The issue noted came to light when the State directed City staff to request reimbursement at 5% of total costs rather than the original method of direct charging certain costs. As a result, the allocations across funding sources were updated to reflect this change in methodology. City staff immediately began the recalculation of expenditures and future budget allocations tasks and is in the process of adjusting the grant project accounting. The 3/31/25 quarterly performance and financial reports will reflect the adjustments. The next draw down of funds will include adjustments for the over reimbursement that occurred as of 9/30/24. We anticipate this process to completed by 5/30/25. Finally, the Grants Management Division has added steps to its business process to ensure compliance with match requirements and staff have begun implementation of the new process.
FAC accepted this audit on June 30, 2025 — management decision was due December 30, 2025.
The City submitted and was reimbursed for costs that exceeded the federal agencies cost share percentage at the time of reimbursement. Cause: The City was calculating eligible reimbursable grant expenses with higher cost allocation percentage. The agreement stipulated a seventy-five/twenty-five cost share allocation. The City utilized an eighty/twenty cost share allocation when completing its reimbursement request. Effect: This calculation resulted in the City being reimbursed a higher amount for eligible expenses. The higher amount reimbursed occurred during the first reimbursement request under this program. Questioned Costs: Not applicable. Recommendation: We recommend that the City strengthen internal controls to ensure that the correct cost share as stipulated by grant agreements is utilized when submitting grant reimbursement requests. We also recommend that in its next reimbursement request under this program, the City work with grantor agency to reflect the adjustment for the amount over reimbursed as of September 30, 2024 and ensure that the Federal cost share amount for the program is properly reimbursed for the remaining term of the program.
Show full finding ▾Hide full finding ▴Criteria: The Uniform Guidance (2 CFR Part 200) governs how federal funds are spent, including matching and cost-sharing requirements for U.S. Department of Transportation grants. Condition: The City submitted and was reimbursed for costs that exceeded the federal agencies cost share percentage at the time of reimbursement. Cause: The City was calculating eligible reimbursable grant expenses with higher cost allocation percentage. The agreement stipulated a seventy-five/twenty-five cost share allocation. The City utilized an eighty/twenty cost share allocation when completing its reimbursement request. Effect: This calculation resulted in the City being reimbursed a higher amount for eligible expenses. The higher amount reimbursed occurred during the first reimbursement request under this program. Questioned Costs: Not applicable. Recommendation: We recommend that the City strengthen internal controls to ensure that the correct cost share as stipulated by grant agreements is utilized when submitting grant reimbursement requests. We also recommend that in its next reimbursement request under this program, the City work with grantor agency to reflect the adjustment for the amount over reimbursed as of September 30, 2024 and ensure that the Federal cost share amount for the program is properly reimbursed for the remaining term of the program.
The City of Tallahassee is committed to ensuring compliance with all grant requirements associated with the awards received from both Federal and State of Florida partners. The City was awarded $15 million from the Federal Transit Authority and $1 million from the State of Florida for the construction of the Southside Transit Center (STC). An additional $4 million was included from local sources. The issue noted came to light when the State directed City staff to request reimbursement at 5% of total costs rather than the original method of direct charging certain costs. As a result, the allocations across funding sources were updated to reflect this change in methodology. City staff immediately began the recalculation of expenditures and future budget allocations tasks and is in the process of adjusting the grant project accounting. The 3/31/25 quarterly performance and financial reports will reflect the adjustments. The next draw down of funds will include adjustments for the over reimbursement that occurred as of 9/30/24. We anticipate this process to completed by 5/30/25. Finally, the Grants Management Division has added steps to its business process to ensure compliance with match requirements and staff have begun implementation of the new process.
FAC accepted this audit on May 13, 2024 — management decision was due November 13, 2024.
FAC accepted this audit on June 26, 2024 — management decision was due December 26, 2024.
FAC accepted this audit on June 28, 2023 — management decision was due December 28, 2023.
FAC accepted this audit on May 15, 2023 — management decision was due November 15, 2023.
FAC accepted this audit on June 29, 2022 — management decision was due December 29, 2022.
FAC accepted this audit on May 29, 2022 — management decision was due November 29, 2022.
FAC accepted this audit on June 29, 2021 — management decision was due December 29, 2021.
FAC accepted this audit on June 1, 2021 — management decision was due December 1, 2021.
FAC accepted this audit on June 29, 2020 — management decision was due December 29, 2020.
FAC accepted this audit on May 6, 2020 — management decision was due November 6, 2020.
FAC accepted this audit on April 24, 2019 — management decision was due October 24, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on October 23, 2019 — management decision was due April 23, 2020.
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Show full finding ▾Hide full finding ▴FAC accepted this audit on September 24, 2018 — management decision was due March 24, 2019.
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FAC accepted this audit on June 7, 2018 — management decision was due December 7, 2018.
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FAC accepted this audit on August 3, 2017 — management decision was due February 3, 2018.
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Show full finding ▾Hide full finding ▴FAC accepted this audit on April 27, 2017 — management decision was due October 27, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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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