EIN: 596000453
UEI: PFVYT3KUR5U9
Audited by: Mauldin & Jenkins
Oversight agency: 20 [Department of Transportation]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 21, 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 October 21, 2026 (48 days from today).
What is a management decision? →FAC accepted this audit on April 28, 2025 — management decision was due October 28, 2025.
FAC accepted this audit on June 28, 2024 — management decision was due December 28, 2024.
FAC accepted this audit on April 2, 2023 — management decision was due October 2, 2023.
FAC accepted this audit on March 29, 2022 — management decision was due September 29, 2022.
The City follows the required procurement standards under the Uniform Guidance as the pass-through agency, the Florida Department of Transportation, requires proof of compliance as part of the approval process with the projects. However, the procurement policy in place at the City fails to reference the applicable rules under the Uniform Guidance, has certain missing required verbiage, lacks micro-purchase threshold procedures, and does not make mention of entering into covered transactions with entities that are not suspended, debarred, or otherwise excluded from participating in the transaction as defined in 2 CFR section 180.995. Questioned costs: None Context: Our testing of procurement transactions noted a single contractor was properly awarded the construction work under the project. The procurement process did not have any exceptions, but the procurement policy does not meet all requirements. Cause: The City has not updated the procurement policy since January 2012, before the Uniform Guidance became effective. Effect: Failure to update the policy could cause current or future federal grants to be out of compliance with federal regulations. Repeat Finding: No Recommendation: We recommend the City update its procurement policy to include all requirements of the Uniform Guidance. Views of responsible officials: There is no disagreement.
Show full finding ▾Hide full finding ▴2021?003 ? Procurement Policy Federal agency: U.S. Department of Transportation Federal program title: Highway Planning and Construction Cluster Assistance Listing Number: 20.205 Pass-Through Agency: Florida Department of Transportation Pass-Through Number(s): G0H93 Award Period: December 29, 2016 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Guidance, which became effective on December 26, 2014, is codified in Title 2 of the Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Under these rules certain general procurement policies are required to be in writing and performed in action. The OMB Compliance Supplement for the Highway Planning and Construction Cluster requires the auditor to review the procurement policy in place to ensure all required verbiage is included within the document. In addition, auditors are required to ensure the selected transactions follow proper procurement processes. Condition: The City follows the required procurement standards under the Uniform Guidance as the pass-through agency, the Florida Department of Transportation, requires proof of compliance as part of the approval process with the projects. However, the procurement policy in place at the City fails to reference the applicable rules under the Uniform Guidance, has certain missing required verbiage, lacks micro-purchase threshold procedures, and does not make mention of entering into covered transactions with entities that are not suspended, debarred, or otherwise excluded from participating in the transaction as defined in 2 CFR section 180.995. Questioned costs: None Context: Our testing of procurement transactions noted a single contractor was properly awarded the construction work under the project. The procurement process did not have any exceptions, but the procurement policy does not meet all requirements. Cause: The City has not updated the procurement policy since January 2012, before the Uniform Guidance became effective. Effect: Failure to update the policy could cause current or future federal grants to be out of compliance with federal regulations. Repeat Finding: No Recommendation: We recommend the City update its procurement policy to include all requirements of the Uniform Guidance. Views of responsible officials: There is no disagreement.
FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Transportation 2021-003 Highway Planning and Construction Cluster ? Assistance Listing No. 20.205 Recommendation: We recommend the City update its procurement policy to include all requirements of the Uniform Guidance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City?s Procurement Policy will be updated to include all of the requirements of the Uniform Guidance. Name(s) of the contact person(s) responsible for corrective action: Bethany Owen Planned completion date for corrective action plan: 9/30/2022 If the U.S. Department of Transportation has questions regarding this plan, please call Calvin Bowen, Financial Services Director at (863) 291-5667.
FAC accepted this audit on April 4, 2021 — management decision was due October 4, 2021.
FAC accepted this audit on March 26, 2020 — management decision was due September 26, 2020.
The reimbursement requests and related reports required to be submitted with the requests are compiled and signed by the Airport Manager or Interim Airport Manager. There is no evidence of review by another individual before submittal to the grantor. The review process is important in order to detect and correct errors. Questioned costs: None. Context: Five reimbursement requests were tested. There was no evidence of review performed by another individual separate from the preparer before submittal. Cause: While inquiry indicated that review occurs before submittal to the grantor, the City has not documented the review process. Effect: Failure to document the review does not provide evidence to auditors or grantors to conclude that appropriate internal controls are in place. Repeat Finding: No. Recommendation: We recommend that the reviewer of the reimbursement requests document their review on the requests by signing their name and dating when the review occurred.
Show full finding ▾Hide full finding ▴2019-003 ? Cash Management Federal agency: U.S. Department of Transportation, Federal Aviation Administration (FAA) Federal program title: Airport Improvement Program CFDA Number: 20.106 Award Period: July 5, 2018 ? August 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The City is responsible for establishing and maintaining internal controls to ensure the compliance requirements of grants are being met. The evidence of such controls should be apparent to auditors or grantors upon review. Condition: The reimbursement requests and related reports required to be submitted with the requests are compiled and signed by the Airport Manager or Interim Airport Manager. There is no evidence of review by another individual before submittal to the grantor. The review process is important in order to detect and correct errors. Questioned costs: None. Context: Five reimbursement requests were tested. There was no evidence of review performed by another individual separate from the preparer before submittal. Cause: While inquiry indicated that review occurs before submittal to the grantor, the City has not documented the review process. Effect: Failure to document the review does not provide evidence to auditors or grantors to conclude that appropriate internal controls are in place. Repeat Finding: No. Recommendation: We recommend that the reviewer of the reimbursement requests document their review on the requests by signing their name and dating when the review occurred.
FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Transportation, Federal Aviation Administration (FAA) 2019-003 Airport Improvement Program ? CFDA No. 20.106 Recommendation: We recommend that the reviewer of the reimbursement requests document their review on the requests by signing their name and dating when the review occurred. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City will implement a grant reimbursement review process. The Airport Manager will electronically submit all reimbursement requests to the Finance Director for approval. The Finance Director will review the submitted documentation for accuracy and respond to the Airport Manager with permission to proceed with the requests. The Airport Manager will include the Finance Director?s electronic ?approval? with all grant documentation. Name(s) of the contact person(s) responsible for corrective action: Calvin T. Bowen Planned completion date for corrective action plan: 09/30/2020
FAC accepted this audit on April 22, 2019 — management decision was due October 22, 2019.
FAC accepted this audit on April 2, 2018 — management decision was due October 2, 2018.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴FAC accepted this audit on March 28, 2017 — management decision was due September 28, 2017.
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