EIN: 636001236
UEI: C328G8CGHJV5
Audited by: WARREN AVERETT, LLC
Oversight agency: 66 [Environmental Protection Agency]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 13, 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 September 13, 2026 (11 days from today).
What is a management decision? →FAC accepted this audit on April 10, 2025 — management decision was due October 10, 2025.
FAC accepted this audit on April 1, 2024 — management decision was due October 1, 2024.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
The City of Cullman, Alabama does not have a written grant manual or other written accounting procedures that meet the financial management system requirements established in the regulations. Cause: The City of Cullman, Alabama has processes and procedures in place to administer grant funds but no written policies. Effect: The City of Cullman, Alabama is not in compliance with financial management system requirements. Recommendation: The City of Cullman, Alabama should develop a grants manual or additional written policies to incorporate all the requirements of 2 CFR 200 and ensure compliances.
Show full finding ▾Hide full finding ▴All federal programs. Criteria: 2 CFR 200.302 establishes the requirements of a financial management system adequate to ensure compliance with federal regulations. This system must include written procedures to implement requirements for payment methods and determine the allowability of costs in accordance with subpart E. Condition: The City of Cullman, Alabama does not have a written grant manual or other written accounting procedures that meet the financial management system requirements established in the regulations. Cause: The City of Cullman, Alabama has processes and procedures in place to administer grant funds but no written policies. Effect: The City of Cullman, Alabama is not in compliance with financial management system requirements. Recommendation: The City of Cullman, Alabama should develop a grants manual or additional written policies to incorporate all the requirements of 2 CFR 200 and ensure compliances.
FINDING 2022-001: THE CITY OF CULLMAN, ALABAMA WILL DEVELOP A GRANTS MANUAL OR WRITTEN POLICIES TO INCORPORATE ALL REQUIREMENTS OF 2 CFR 200 AND ENSURE COMPLIANCE WITH GRANT REQUIREMENTS.
FAC accepted this audit on April 5, 2022 — management decision was due October 5, 2022.
FAC accepted this audit on April 13, 2021 — management decision was due October 13, 2021.
FAC accepted this audit on April 20, 2020 — management decision was due October 20, 2020.
FAC accepted this audit on April 25, 2019 — management decision was due October 25, 2019.
FAC accepted this audit on April 24, 2018 — management decision was due October 24, 2018.
FAC accepted this audit on April 18, 2017 — management decision was due October 18, 2017.
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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