EIN: 636001350
UEI: JPNCKA5KKUJ5
Audited by: Moody & Company
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 June 6, 2024. 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 6, 2024 (637 days ago).
What is a management decision? →2023-002: Duplicate Payment; CFDA Number: 21.027, American Rescue Plan; CONDITION AND CRITERIA: An adequate internal control system should include a system of checks and balances to ensure proper payment to vendors. During the current year audit, it was noted that a vendor inadvertently received a duplicate payment in the amount of $195,500. TYPE OF FINDING: Significant Deficiency CAUSE: The internal control structure was not adequate to prevent this deficiency. EFFECT: $195,500 was incorrectly paid to the vendor. AUDITORS' RECOMMENDATION: We recommend that the City strengthen its internal controls in relation to this issue. We also recommend that the vendor repay the money to the City.
Show full finding ▾Hide full finding ▴2023-002: Duplicate Payment; CFDA Number: 21.027, American Rescue Plan; CONDITION AND CRITERIA: An adequate internal control system should include a system of checks and balances to ensure proper payment to vendors. During the current year audit, it was noted that a vendor inadvertently received a duplicate payment in the amount of $195,500. TYPE OF FINDING: Significant Deficiency CAUSE: The internal control structure was not adequate to prevent this deficiency. EFFECT: $195,500 was incorrectly paid to the vendor. AUDITORS' RECOMMENDATION: We recommend that the City strengthen its internal controls in relation to this issue. We also recommend that the vendor repay the money to the City.
a. Implement a three-way match process for all invoices, where the purchase order, receiving report, and vendor invoice are matched and verified before payment is processed. b. Utilize invoice tracking and payment monitoring systems to identify and prevent duplicate payments. c. Establish a centralized accounts payable function with clear policies and procedures for processing vendor payments. d. Conduct regular audits or reviews of vendor payments to identify and investigate any potential duplicate payments. e. Implement system controls or automated checks to flag potential duplicate invoices or payments based on criteria such as vendor, invoice number, amount, or date range. f. Provide training to accounts payable staff on the importance of detecting and preventing duplicate payments, as well as the procedures for investigating and resolving any identified instances. g. Maintain a comprehensive vendor master file with accurate and up-to-date information to prevent duplicate vendor records, which can lead to duplicate payments.
FAC accepted this audit on March 7, 2024 — management decision was due September 7, 2024.
FAC accepted this audit on November 10, 2023 — management decision was due May 10, 2024.
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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