EIN: 626001988
UEI: GSA_MIGRATION
Audited by: WINNETT ASSOCIATES, PLLC
Oversight agency: 10 [Department of Agriculture]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 12, 2021. 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 12, 2021 (1783 days ago).
What is a management decision? →Funding under one of the federal programs was in the form of a loan guarantee which provided that a contractor was to be paid directly from the financial institution providing the interim financing. Because accounting personnel lacked the training to record these transactions, the information was provided for the auditor as a year-end audit adjustment. Effect: Transactions related to federal award programs were not timely recorded in the City?s accounts and appropriately identified.
Show full finding ▾Hide full finding ▴Criteria: The City received funding from grants or through other federal financial assistance programs which are subject to the Office of Management and Budget?s (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Uniform Guidance 2 CFR section 200.302(b)(1) requires non-federal entities to have a financial management system that provides identification in its accounts of all Federal awards received and expended. Cause and Condition: Funding under one of the federal programs was in the form of a loan guarantee which provided that a contractor was to be paid directly from the financial institution providing the interim financing. Because accounting personnel lacked the training to record these transactions, the information was provided for the auditor as a year-end audit adjustment. Effect: Transactions related to federal award programs were not timely recorded in the City?s accounts and appropriately identified.
Our personnel will be given the proper training from the federal agencies prior to any transaction being made. This should ensure timely recording and identification.
2019-004
FAC accepted this audit on April 14, 2020 — management decision was due October 14, 2020.
Funding under one of the federal programs was in the form of a loan guarantee which provided that a contractor was to be paid directly from the financial institution providing the interim financing. Because accounting personnel lacked the training to record these transactions, the information was provided for the auditor as a year-end audit adjustment. Effect: Transactions related to federal award programs were not timely recorded in the City?s accounts and appropriately identified. Recommendation: Accounting personnel should receive training sufficient to comply with federal program requirements to ensure transactions are recorded timely. Management Response: Management?s responses to the findings are included in the Corrective Action Plan located on page 80. 79
Show full finding ▾Hide full finding ▴Finding 2019?004: Federal Funding Criteria: The City received funding from grants or through other federal financial assistance programs which are subject to the Office of Management and Budget?s (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Uniform Guidance 2 CFR section 200.302(b)(1) requires non-federal entities to have a financial management system that provides identification in its accounts of all Federal awards received and expended. Cause and Condition: Funding under one of the federal programs was in the form of a loan guarantee which provided that a contractor was to be paid directly from the financial institution providing the interim financing. Because accounting personnel lacked the training to record these transactions, the information was provided for the auditor as a year-end audit adjustment. Effect: Transactions related to federal award programs were not timely recorded in the City?s accounts and appropriately identified. Recommendation: Accounting personnel should receive training sufficient to comply with federal program requirements to ensure transactions are recorded timely. Management Response: Management?s responses to the findings are included in the Corrective Action Plan located on page 80. 79
Finding 2019-004: Federal Funding In the future our bookkeeping personnel will be afforded any training available to us in regard to the process of obtaining, processing and reporting grants (both state and federal).
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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