EIN: 636001296
UEI: ZBCLKNT6JWT4
Audited by: Mauldin & Jenkins
Oversight agency: 21 [Department of the Treasury]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 26, 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 26, 2026 (105 days from today).
What is a management decision? →FAC accepted this audit on June 29, 2025 — management decision was due December 29, 2025.
Condition and Context: During our testing of the quarterly reporting requirements for the City’s ERA program, we noted the 3rd and 4th quarter expenditures reported were overstated by $1,000,000. This was an advance payment made to a subrecipient to carry out the program activities, but had not been disbursed to the beneficiaries as of September 30, 2024. Additionally, the City was under reporting the total obligations as of September 30, 2024 by $5,339,923. Cause: Per review of the ERA2 Compliance report for Quarter 3 (Quarter 4 for the City) the amount reported as expenditures did not match the amount actually expensed by sub-recipients. This was due to oversight by the program management for the ERAP program. Effects: The City was not in compliance with the reporting requirements. The City discussed the errors with the representative from the grantor and, in accordance with program guidance, was told to correct the reporting of obligations on the quarterly reports filed in the following fiscal year. Questioned Costs: None. Recommendation: We recommend the City take necessary steps in the future to ensure that those responsible for the program are aware of reporting requirements and have a process in place to ensure that all reports and submissions are completed and submitted timely. We recommend that reporting responsibilities be clearly communicated and delegated to one or two individuals. Auditee’s Response: We concur with the auditors findings. We will implement policies and procedures to ensure grant activity is reported in accordance with the grant requirements and are submitted timely and accurately.
Show full finding ▾Hide full finding ▴Condition and Context: During our testing of the quarterly reporting requirements for the City’s ERA program, we noted the 3rd and 4th quarter expenditures reported were overstated by $1,000,000. This was an advance payment made to a subrecipient to carry out the program activities, but had not been disbursed to the beneficiaries as of September 30, 2024. Additionally, the City was under reporting the total obligations as of September 30, 2024 by $5,339,923. Cause: Per review of the ERA2 Compliance report for Quarter 3 (Quarter 4 for the City) the amount reported as expenditures did not match the amount actually expensed by sub-recipients. This was due to oversight by the program management for the ERAP program. Effects: The City was not in compliance with the reporting requirements. The City discussed the errors with the representative from the grantor and, in accordance with program guidance, was told to correct the reporting of obligations on the quarterly reports filed in the following fiscal year. Questioned Costs: None. Recommendation: We recommend the City take necessary steps in the future to ensure that those responsible for the program are aware of reporting requirements and have a process in place to ensure that all reports and submissions are completed and submitted timely. We recommend that reporting responsibilities be clearly communicated and delegated to one or two individuals. Auditee’s Response: We concur with the auditors findings. We will implement policies and procedures to ensure grant activity is reported in accordance with the grant requirements and are submitted timely and accurately.
We agree with the auditors comments and the following action has been taken: - Quarterly meetings will be held between the Community Development department and the Grants Manager to walk through any changes to grant reporting requirements and confirm grant deliverables are being submitted timely.
FAC accepted this audit on August 13, 2024 — management decision was due February 13, 2025.
FAC accepted this audit on July 19, 2023 — management decision was due January 19, 2024.
Condition and Context: During our testing of reporting requirements, we noted the City did not properly report all subawards to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) for the fiscal year 2022 subawards. The City has seven (7) subawards of over $30,000 which were not reported on the FSRS and in total amount to $577,528. Cause: Per review of the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS), the City?s CDBG Program was not reporting any subrecipients for the program of award B-21-MC-01-0005 and B-20-MW-01-0001. This was due to oversight by the program management for the CDBG program. Effects: The City was not in compliance with the reporting requirements. Questioned Costs: None. Recommendation: We recommend the City take necessary steps in the future to ensure that those responsible for the program are aware of reporting requirements and have a process in place to ensure that all reports and submissions are completed and submitted timely. We recommend that reporting responsibilities be clearly communicated and delegated to one or two individuals. Auditee?s Response: We concur with the finding. We will implement policies and procedures to ensure grant activity is reported in accordance with the grant requirements.
Show full finding ▾Hide full finding ▴Condition and Context: During our testing of reporting requirements, we noted the City did not properly report all subawards to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) for the fiscal year 2022 subawards. The City has seven (7) subawards of over $30,000 which were not reported on the FSRS and in total amount to $577,528. Cause: Per review of the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS), the City?s CDBG Program was not reporting any subrecipients for the program of award B-21-MC-01-0005 and B-20-MW-01-0001. This was due to oversight by the program management for the CDBG program. Effects: The City was not in compliance with the reporting requirements. Questioned Costs: None. Recommendation: We recommend the City take necessary steps in the future to ensure that those responsible for the program are aware of reporting requirements and have a process in place to ensure that all reports and submissions are completed and submitted timely. We recommend that reporting responsibilities be clearly communicated and delegated to one or two individuals. Auditee?s Response: We concur with the finding. We will implement policies and procedures to ensure grant activity is reported in accordance with the grant requirements.
We agree with the auditor comments and the following actions have been taken: Semi-annual meetings will be held between the Community Development department and the Grants Manager to walk through any changes to grant reporting requirements and confirm grant deliverables are being submitted timely.
FAC accepted this audit on June 29, 2022 — management decision was due December 29, 2022.
FAC accepted this audit on May 11, 2021 — management decision was due November 11, 2021.
FAC accepted this audit on June 28, 2020 — management decision was due December 28, 2020.
FAC accepted this audit on June 6, 2019 — management decision was due December 6, 2019.
FAC accepted this audit on June 29, 2018 — management decision was due December 29, 2018.
FAC accepted this audit on June 29, 2017 — management decision was due December 29, 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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