EIN: 610672047
UEI: ZLRXHLVNE593
Audited by: JONES & ASSOCIATES CPAS, PSC
Oversight agency: 21 [Department of the Treasury]
View federal awards & risk assessment →
Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 13, 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 June 13, 2024 (818 days ago).
What is a management decision? →The City does not have sufficient internal controls to ensure that payroll is processed correctly. Cause: During the course of testing, several issues were identified where employees were paid at an incorrect rate or for the incorrect amount of time. Effect: These issues resulted in questioned costs of $5,667. Criteria: Generally accepted accounting principles require that management design internal controls to provide reasonable assurance that expenditures, including payroll, are processed correctly. Recommendation: We recommend that the City implement additional controls to ensure that payroll is processed correctly. Payroll should be reviewed by a second individual prior to submission.
Show full finding ▾Hide full finding ▴Federal Program: Coronavirus State and Local Fiscal Recovery Funds AL#: 21.027 Federal Award Number: KY0283 Grant Period: 7/1/2022 – 6/30/2023 Federal Agency: U.S. Department of Treasury Questioned Costs: $5,667 Condition: The City does not have sufficient internal controls to ensure that payroll is processed correctly. Cause: During the course of testing, several issues were identified where employees were paid at an incorrect rate or for the incorrect amount of time. Effect: These issues resulted in questioned costs of $5,667. Criteria: Generally accepted accounting principles require that management design internal controls to provide reasonable assurance that expenditures, including payroll, are processed correctly. Recommendation: We recommend that the City implement additional controls to ensure that payroll is processed correctly. Payroll should be reviewed by a second individual prior to submission.
Upon receiving the notification that there was an inconsistency in our payroll, we immediately took the recommendation that we should have a second individual review payroll prior to submission. In addition to this, we have made the decision to leave the payroll company that we contracted with in March of this year (2023) and will begin processing payroll in house again. We made this decision due to various inconsistencies with the payroll company, including improper tax reporting and issues with pay rates changing after being entered. With the switch back to processing in house, we will continue to have two individuals review payroll before it is submitted.
FAC accepted this audit on August 19, 2018 — management decision was due February 19, 2019.
GSA_MIGRATION
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GSA_MIGRATION
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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