EIN: 636001318
UEI: QV8KPHH9J8A3
Audited by: SMITH DUKES & BUCKALEW, LLP
Oversight agency: 21 [Department of the Treasury]
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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 August 18, 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 February 18, 2027 (167 days from today).
What is a management decision? →FAC accepted this audit on June 30, 2025 — management decision was due December 30, 2025.
FAC accepted this audit on July 1, 2024 — management decision was due January 1, 2025.
FAC accepted this audit on June 29, 2023 — management decision was due December 29, 2023.
FAC accepted this audit on June 29, 2022 — management decision was due December 29, 2022.
Grant expenditures were not reported on the Schedule of Expenditures of Federal Awards (SEFA) in the correct period and respective reimbursements were not requested. Criteria: According to ?200.510(b), the SEFA should report federal expenditures during the period covered by the auditee?s financial statements. Cause: Procedures are in place for reconciling the federal grant funds general ledgers to the SEFA, however, certain federal grant expenditures were erroneously recorded to the capital improvements fund and not communicated to the Accounting Department ? Grants Division timely. Effect: Certain FY 2020 expenditures were not reported on the SEFA for the year ended September 30, 2020. Context: During the City's preparation of the SEFA for the year ended September 30, 2021, City personnel discovered that $777,429 of federal expenditures for CFDA 20.205 were not reported in the SEFA for the year ended September 30, 2020. Recommendation: We recommend all departments be aware there are federal grant funds that should be utilized when federal programs are active and communicate these to the Grants Division timely. View of Responsible Officials and Planned Corrective Action: The City?s corrective actions related to this finding are designed in order to ensure the following: The City will continue to establish, design, implement, and maintain effective internal controls over compliance for federal programs to ensure that the City is in compliance with all required federal statues, regulations, and terms and conditions of the award. ? The City Grants Management staff are aware of any external funding which is required to be reported on the SEFA. ? Expenditures are properly reported on the SEFA in the fiscal year in which they occurred. ? Grant activity is recorded on the general ledger in the fiscal year appropriate under Generally Accepted Accounting Principles (GAAP) and the grant agreement. ? Grant activity will be recorded in a Special Revenue Fund whenever allowable and appropriate under all governing rules and regulations. To ensure all required expenditures are included on the SEFA, the City Finance staff have put in place procedures for the City?s newly formed Grants Administration Department to review any projects which receive external funding to determine the originating nature of the funding. To further ensure the completeness of the SEFA, the City will make all reasonable attempts to ensure that the grant activity is recorded in a Special Revenue Fund designated for grant activity whenever allowable and appropriate under all applicable rules and regulations. Grants Administration Department staff will review all applicable revenue and expenditure activity to ensure that they are recorded into the appropriate fiscal year on the general ledger and reported on the appropriate year?s SEFA.
Show full finding ▾Hide full finding ▴FINDING ? FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Department of Transportation Noncompliance/Material Weakness 2021-001 Highway Planning and Construction ? CFDA 20.205; McGregor Avenue Widening-STMPB 7508 and Zeigler Road Widening-Forest Hill to Cody Road-STPMB7550; Grant period?Year ended September 30, 2020 Condition: Grant expenditures were not reported on the Schedule of Expenditures of Federal Awards (SEFA) in the correct period and respective reimbursements were not requested. Criteria: According to ?200.510(b), the SEFA should report federal expenditures during the period covered by the auditee?s financial statements. Cause: Procedures are in place for reconciling the federal grant funds general ledgers to the SEFA, however, certain federal grant expenditures were erroneously recorded to the capital improvements fund and not communicated to the Accounting Department ? Grants Division timely. Effect: Certain FY 2020 expenditures were not reported on the SEFA for the year ended September 30, 2020. Context: During the City's preparation of the SEFA for the year ended September 30, 2021, City personnel discovered that $777,429 of federal expenditures for CFDA 20.205 were not reported in the SEFA for the year ended September 30, 2020. Recommendation: We recommend all departments be aware there are federal grant funds that should be utilized when federal programs are active and communicate these to the Grants Division timely. View of Responsible Officials and Planned Corrective Action: The City?s corrective actions related to this finding are designed in order to ensure the following: The City will continue to establish, design, implement, and maintain effective internal controls over compliance for federal programs to ensure that the City is in compliance with all required federal statues, regulations, and terms and conditions of the award. ? The City Grants Management staff are aware of any external funding which is required to be reported on the SEFA. ? Expenditures are properly reported on the SEFA in the fiscal year in which they occurred. ? Grant activity is recorded on the general ledger in the fiscal year appropriate under Generally Accepted Accounting Principles (GAAP) and the grant agreement. ? Grant activity will be recorded in a Special Revenue Fund whenever allowable and appropriate under all governing rules and regulations. To ensure all required expenditures are included on the SEFA, the City Finance staff have put in place procedures for the City?s newly formed Grants Administration Department to review any projects which receive external funding to determine the originating nature of the funding. To further ensure the completeness of the SEFA, the City will make all reasonable attempts to ensure that the grant activity is recorded in a Special Revenue Fund designated for grant activity whenever allowable and appropriate under all applicable rules and regulations. Grants Administration Department staff will review all applicable revenue and expenditure activity to ensure that they are recorded into the appropriate fiscal year on the general ledger and reported on the appropriate year?s SEFA.
The City of Mobile, Alabama respectfully submits the following corrective action plan for the year ended September 30, 2021. Name and address of independent public accounting firm: Wilkins Miller, LLC 41 West Interstate 65 Service Rd. North, Suite 400, Mobile Alabama 36608. Audit period: October 1, 2020 to September 30, 2021. The finding from the September 30, 2021 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING ? FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Department of Transportation Noncompliance/Material Weakness 2021-001 Highway Planning and Construction ? CFDA 20.205; McGregor Avenue Widening-STMPB 7508 and Zeigler Road Widening-Forest Hill to Cody Road-STPMB7550; Grant period?Year ended September 30, 2020 Condition: Grant expenditures were not reported on the Schedule of Expenditures of Federal Awards (SEFA) in the correct period and respective reimbursements were not requested. Criteria: According to ?200.510(b), the SEFA should report federal expenditures during the period covered by the auditee?s financial statements. Cause: Procedures are in place for reconciling the federal grant funds general ledgers to the SEFA, however, certain federal grant expenditures were erroneously recorded to the capital improvements fund and not communicated to the Accounting Department ? Grants Division timely. Effect: Certain FY 2020 expenditures were not reported on the SEFA for the year ended September 30, 2020. Context: During the City's preparation of the SEFA for the year ended September 30, 2021, City personnel discovered that $777,429 of federal expenditures for CFDA 20.205 were not reported in the SEFA for the year ended September 30, 2020. Recommendation: We recommend all departments be aware there are federal grant funds that should be utilized when federal programs are active and communicate these to the Grants Division timely. View of Responsible Officials and Planned Corrective Action: The City?s corrective actions related to this finding are designed in order to ensure the following: The City will continue to establish, design, implement, and maintain effective internal controls over compliance for federal programs to ensure that the City is in compliance with all required federal statues, regulations, and terms and conditions of the award. ? The City Grants Management staff are aware of any external funding which is required to be reported on the SEFA. ? Expenditures are properly reported on the SEFA in the fiscal year in which they occurred. ? Grant activity is recorded on the general ledger in the fiscal year appropriate under Generally Accepted Accounting Principles (GAAP) and the grant agreement. ? Grant activity will be recorded in a Special Revenue Fund whenever allowable and appropriate under all governing rules and regulations. To ensure all required expenditures are included on the SEFA, the City Finance staff have put in place procedures for the City?s newly formed Grants Administration Department to review any projects which receive external funding to determine the originating nature of the funding. To further ensure the completeness of the SEFA, the City will make all reasonable attempts to ensure that the grant activity is recorded in a Special Revenue Fund designated for grant activity whenever allowable and appropriate under all applicable rules and regulations. Grants Administration Department staff will review all applicable revenue and expenditure activity to ensure that they are recorded into the appropriate fiscal year on the general ledger and reported on the appropriate year?s SEFA. If further information is needed regarding this plan, please contact me at 251-208-7201. Sincerely, Rebecca Christian, CPA Comptroller City of Mobile, Alabama -
FAC accepted this audit on August 17, 2021 — management decision was due February 17, 2022.
FAC accepted this audit on June 16, 2020 — management decision was due December 16, 2020.
FAC accepted this audit on June 18, 2019 — management decision was due December 18, 2019.
FAC accepted this audit on June 21, 2018 — management decision was due December 21, 2018.
FAC accepted this audit on June 28, 2017 — management decision was due December 28, 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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