EIN: 636001334
UEI: M8PKK6A9JJV6
Audited by: Himmelwright, Huguley & Boles, LLC
Oversight agency: 20 [Department of Transportation]
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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 March 10, 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 10, 2026 (4 days from today).
What is a management decision? →Finding: The City lacks adequate controls related to the tracking, recording, and monitoring grant receivables, associated revenue and deferred revenue, and the timely submission of reimbursement requests for federal and state grants. During the audit, we noted instances of which expenditures had been incurred but no corresponding receivable or deferred revenue had been recorded, due primarily to reliance on department personnel to initiate the reimbursement. Recommendation: We recommend the City strengthen its controls by implementing a formal process within the accounting department to proactively estimate and record grant receivables and associated revenue and deferred revenue at the time qualifying expenditures are incurred. Estimates should be based on available expenditure records, project status, and historical reimbursement activity, and subsequently reconciled to the actual amounts once reimbursement requests are prepared and submitted. This process will improve the accuracy and timeliness of financial reporting and reduce the risk of unrecorded receivables.
Show full finding ▾Hide full finding ▴Finding: The City lacks adequate controls related to the tracking, recording, and monitoring grant receivables, associated revenue and deferred revenue, and the timely submission of reimbursement requests for federal and state grants. During the audit, we noted instances of which expenditures had been incurred but no corresponding receivable or deferred revenue had been recorded, due primarily to reliance on department personnel to initiate the reimbursement. Recommendation: We recommend the City strengthen its controls by implementing a formal process within the accounting department to proactively estimate and record grant receivables and associated revenue and deferred revenue at the time qualifying expenditures are incurred. Estimates should be based on available expenditure records, project status, and historical reimbursement activity, and subsequently reconciled to the actual amounts once reimbursement requests are prepared and submitted. This process will improve the accuracy and timeliness of financial reporting and reduce the risk of unrecorded receivables.
The City acknowledges the internal control deficiencies related to the tracking, recording, and monitoring of grant receivables, related revenue and deferred revenue, and the timely preparation of reimbursement requests for federal and state grants. Management recognizes that the current process, which relies heavily on individual departments to initiate reimbursement activity, has resulted in delays and incomplete financial reporting. To address the issue, the City will implement the following corrective actions: 1. Centralized Grant Monitoring Process: The Accounting Department will assume responsibility for proactively identifying and recording grant receivables and associated revenue and deferred revenue at the time expenditures are incurred. This process will no longer be dependent solely on departmental requests for reimbursement. 2. Quarterly Review and Reconciliation: A new quarterly grant monitoring schedule will be established. As part of this process, the Accounting Department will review expenditure reports for all active grants, estimate receivable amounts, and ensure timely recognition of revenue in accordance with applicable accounting standards. 3. Formal Documentation and Workflow Procedures: The City will develop written procedures detailing the steps for monitoring grant expenditures, estimating receivables, reconciling recorded amounts to actual reimbursement submissions, and communicating with grant managing departments. 4. Departmental Training: The City will provide training to staff involved in grant management to ensure all departments understand the updated process and the importance of timely expenditure reporting. These corrective actions will strengthen internal controls, improve accuracy in financial reporting, and ensure compliance with federal grant reimbursement requirements. Anticipated Completion Date: Procedures will be drafted and implemented by June 30, 2026, with quarterly monitoring beginning immediately thereafter. Views of Responsible Officials: The City concurs with the auditors’ findings and recommendations.
FAC accepted this audit on March 11, 2024 — management decision was due September 11, 2024.
FAC accepted this audit on March 3, 2023 — management decision was due September 3, 2023.
FAC accepted this audit on March 7, 2022 — management decision was due September 7, 2022.
FAC accepted this audit on February 28, 2021 — management decision was due August 28, 2021.
GSA_MIGRATION
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GSA_MIGRATION
2019-005
FAC accepted this audit on July 7, 2022 — management decision was due January 7, 2023.
The Alabama Department of Economic and Community Affairs (ADECA) State and Community Highway Safety federal funds were not originally reported on the Schedule of Federal Awards and Expenditures provided in determining if the City met the threshold of $750,000 for the Single Audit Reporting. Due to this omittance, the threshold was not met and a single audit was not submitted by the required deadline.
Show full finding ▾Hide full finding ▴The Alabama Department of Economic and Community Affairs (ADECA) State and Community Highway Safety federal funds were not originally reported on the Schedule of Federal Awards and Expenditures provided in determining if the City met the threshold of $750,000 for the Single Audit Reporting. Due to this omittance, the threshold was not met and a single audit was not submitted by the required deadline.
The City adopted a written grant policy in June 2021 which included all pass through funds to be considered when determining if a Single Audit is required.
2018-006
FAC accepted this audit on July 6, 2022 — management decision was due January 6, 2023.
GSA_MIGRATION
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GSA_MIGRATION
2017-005
FAC accepted this audit on July 5, 2022 — management decision was due January 5, 2023.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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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