EIN: 636001393
UEI: G51LLXDLEQ64
Audited by: BBC&M
Oversight agency: 21 [Department of the Treasury]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 25, 2025. 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 25, 2025 (338 days ago).
What is a management decision? →The City has written fiscal policies but they do not meet the financial management system requirements established in the regulations. Cause: The City has processes and procedures in place to administer grant funds but written policies do not contain compliance requirements. Effect: The City is not in compliance with financial management system requirements. Recommendation: The City should develop a grants manual or additional written policies to incorporate all the requirements of 2 CFR 200 and ensure compliance. Views of Management and Planned Corrective Action: See Corrective Action Plan included at the end of the report.
Show full finding ▾Hide full finding ▴2024-005 Internal Controls over Grant Management (Significant Deficiency and Noncompliance) (repeat finding 2023-005) 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. Statement of Condition: The City has written fiscal policies but they do not meet the financial management system requirements established in the regulations. Cause: The City has processes and procedures in place to administer grant funds but written policies do not contain compliance requirements. Effect: The City is not in compliance with financial management system requirements. Recommendation: The City should develop a grants manual or additional written policies to incorporate all the requirements of 2 CFR 200 and ensure compliance. Views of Management and Planned Corrective Action: See Corrective Action Plan included at the end of the report.
Internal Controls over Grant Management (Significant Deficiency and Noncompliance) Recommendation: We recommend the City develop a grants manual or additional written policies that comply with the requirements of 2 CFR 200 and ensure compliance. Response to 2024-005: Internal Controls over Grant Management (Significant Deficiency and Non-Compliance) In response to the Deficiency in the City of Wetumpka’s previous corrective action plan, the City was in the process of establishing a written financial management system in accordance with 2 CFR 200.302 to include written procedures to implement requirements for payment methods and determine allowability of costs in accordance with subpart E. The City of Wetumpka has financial management internal controls in place. All of the City’s grant activities (Federal and State) are tracked in a separate fund from the general operating funds under unique assigned general ledger numbers for each grant awarded to the City. All grant funds are deposited into a dedicated bank account and are not co-mingled with other funds of any kind.
2023-005
FAC accepted this audit on March 29, 2024 — management decision was due September 29, 2024.
The City has written fiscal policies but they do not meet the financial management system requirements established in the regulations. Cause: The City has processes and procedures in place to administer grant funds but written policies do not contain compliance requirements. Effect: The City is not in compliance with financial management system requirements. Recommendation: The City should develop a grants manual or additional written policies to incorporate all the requirements of 2 CFR 200 and ensure compliance. Views of Management and Planned Corrective Action: See Corrective Action Plan included at the end of the report.
Show full finding ▾Hide full finding ▴2023-005 Internal Controls over Grant Management (Significant Deficiency and Noncompliance) 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. Statement of Condition: The City has written fiscal policies but they do not meet the financial management system requirements established in the regulations. Cause: The City has processes and procedures in place to administer grant funds but written policies do not contain compliance requirements. Effect: The City is not in compliance with financial management system requirements. Recommendation: The City should develop a grants manual or additional written policies to incorporate all the requirements of 2 CFR 200 and ensure compliance. Views of Management and Planned Corrective Action: See Corrective Action Plan included at the end of the report.
2023-005 Internal Controls over Grant Management (Significant Deficiency and Noncompliance) Recommendation: We recommend the City develop a grants manual or additional written policies that comply with the requirements of 2 CFR 200 and ensure compliance. Response to 2023-005 Internal Controls over Grant Management (Significant Deficiency and Non-Compliance) In response to the Deficiency in the City of Wetumpka’s previous corrective action plan, the City was in the process of establishing a written financial management system in accordance with 2 CFR 200.302 to include written procedures to implement requirements for payment methods and determine allowability of costs in accordance with subpart E. Before the current audit was performed, the staff member writing these procedures separated from our organization. Due to the City of Wetumpka being a small town, we did not have the staff available to complete the task due in part to the lack of individuals looking for work in a post COVID world. Because of our lack of personnel and the fact we did not feel we would meet the $750,000 threshold required for a Single Audit, the project was abandoned. The City of Wetumpka has financial management internal controls in place. All of the City’s grant activities (Federal and State) are tracked in a separate fund from the general operating funds under unique assigned general ledger numbers for each grant awarded to the City. All grant funds are deposited into a dedicated bank account and are not co-mingled with other funds of any kind.
2022-006
FAC accepted this audit on March 18, 2020 — management decision was due September 18, 2020.
Management verbally conferred the City?s procedures as they relate to grant management but does not have written policies and procedures as required by the Uniform Guidance. Effect: The City is not in compliance with the Uniform Guidance?s written policy requirements. Cause: The City began an undertaking to address the written policy requirements of the Uniform Guidance but has not completed the process. Recommendation: We recommend that management obtain the proper training on the compliance requirements of federal grants and complete the update and revision of policies and procedures. Views of Management and Planned Corrective Action: The City agrees with this finding and will adhere to the corrective action plan beginning on page 15 in this audit report.
Show full finding ▾Hide full finding ▴Federal Agency: US Department of Transportation, Federal Highway Administration Federal Program: Highway Planning and Construction ? CFDA 20.205 2019-005 Written Policy Requirements Criteria: Management is required under 2 CFR Part 200 to maintain written policies that set forth principles, rules, authorities, responsibilities and actions as they pertain to payment and billing, allowable use of funds, individual and organizational conflicts of interest, and procurement. Statement of Condition: Management verbally conferred the City?s procedures as they relate to grant management but does not have written policies and procedures as required by the Uniform Guidance. Effect: The City is not in compliance with the Uniform Guidance?s written policy requirements. Cause: The City began an undertaking to address the written policy requirements of the Uniform Guidance but has not completed the process. Recommendation: We recommend that management obtain the proper training on the compliance requirements of federal grants and complete the update and revision of policies and procedures. Views of Management and Planned Corrective Action: The City agrees with this finding and will adhere to the corrective action plan beginning on page 15 in this audit report.
2019 - 005 Written Policy Requirements Recommendation: The City should obtain the proper training on the compliance requirements of federal grants and complete the update and revision of policies and procedures. Action Taken: We concur with the recommendation, and it was implemented effective March 9, 2020.
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