EIN: 646000503
UEI: GNNPTMPBPYM8
Audited by: Tann, Brown & Russ Co., PLLC
Oversight agency: 21 [Department of the Treasury]
View federal awards & risk assessment →
Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 19, 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 June 19, 2026 (75 days ago).
What is a management decision? →The City received a federal award passed through the Mississippi Department of Health that was awarded on an advance basis, and we noted that several project cost invoices were paid more than three days after receiving the requested award advances for these costs. Cause: The City's controls over federal award cash management were not functioning as intended. Effect: The City held advances longer than the three days allowed. Recommendation: We recommend that the procedures for monitoring federal award advances and accounts payable processing be implemented to ensure that project costs are paid upon receipt of the related award advances. Response: The City's response is reflected in the accompanying corrective action plan.
Show full finding ▾Hide full finding ▴Significant Deficiency and Noncompliance - Federal Awards Cash Management Criteria: Based on the award terms, federal awards (whether direct or passed through another entity) provide funds to a grantee on either a reimbursement basis for payments already made by the grantee or on an advance basis for payments to be made by the grantee within three days of receipt of the funds. Condition: The City received a federal award passed through the Mississippi Department of Health that was awarded on an advance basis, and we noted that several project cost invoices were paid more than three days after receiving the requested award advances for these costs. Cause: The City's controls over federal award cash management were not functioning as intended. Effect: The City held advances longer than the three days allowed. Recommendation: We recommend that the procedures for monitoring federal award advances and accounts payable processing be implemented to ensure that project costs are paid upon receipt of the related award advances. Response: The City's response is reflected in the accompanying corrective action plan.
Action Taken: The City has implemented new policies and procedures regarding grant reimbursements including, but not limited to, the creation of a grants unit. All activities regarding reimbursements are required to be reviewed and approved by a designee of the City’s CFO and other employees as identified. In addition, any project associated with outside funding has gone through or will go through a reconciliation process to evaluate its current standing, including all related receivables and payables, and will continue to do so monthly. The City is working to ensure all invoices are paid within a timely manner of the related award advances and according to application of Federal and State regulations.
2022-024
FAC accepted this audit on September 10, 2024 — management decision was due March 10, 2025.
The City received federal awards passed through the Mississippi Department of Health and the Mississippi Department of Environmental Quality that were awarded on an advance basis, and we noted that several project cost invoices were paid more than three days after receiving the requested award advances for these costs. Cause: The City's controls over federal award cash management were not functioning as intended. Effect: The City held advances longer than the three days allowed. Recommendation: We recommend that the procedures for monitoring federal award advances and accounts payable processing be implemented to ensure that project costs are paid upon receipt of the related award advances. Response: The City's response is reflected in the accompanying corrective action plan.
Show full finding ▾Hide full finding ▴Significant Deficiency and Noncompliance - Federal Awards Cash Management Criteria: Based on the award terms, federal awards (whether direct or passed through another entity) provide funds to a grantee on either a reimbursement basis for payments already made by the grantee or on an advance basis for payments to be made by the grantee within three days of receipt of the funds. Condition: The City received federal awards passed through the Mississippi Department of Health and the Mississippi Department of Environmental Quality that were awarded on an advance basis, and we noted that several project cost invoices were paid more than three days after receiving the requested award advances for these costs. Cause: The City's controls over federal award cash management were not functioning as intended. Effect: The City held advances longer than the three days allowed. Recommendation: We recommend that the procedures for monitoring federal award advances and accounts payable processing be implemented to ensure that project costs are paid upon receipt of the related award advances. Response: The City's response is reflected in the accompanying corrective action plan.
Action Taken: The City has implemented new policies and procedures regarding grant reimbursements including but not limited to a grants department and all activities regarding reimbursements being reviewed and signed off by the City’s Deputy CFO, CFO, or other employees identified. In addition, any project associated with outside funding has gone through or will go through a reconciliation process to evaluate its current standing, including all related receivables and payables, and will continue to do so every month. The City is working to ensure all invoices are paid within a timely manner and according to application Federal and State regulations.
FAC accepted this audit on March 16, 2023 — management decision was due September 16, 2023.
FAC accepted this audit on February 27, 2022 — management decision was due August 27, 2022.
Funds totaling $565,843 were inadvertently requested by the City in September, 2020, from the wrong Federal Transit Authority grants and were then returned by the City to the grantor in December, 2020, upon discovery of the error. The City subsequently requested the funds from the appropriate Federal Transit Authority grants. Cause: The reimbursement requests were not adequately reviewed prior to submission. Effect: The City?s reimbursement requests were delayed while the erroneously requested grant funds were returned to the grantor. Recommendation: We recommend that the City review its grant reimbursement request procedures and revise them as necessary to ensure that funds are requested from the appropriate grants based on its immediate needs for allowable costs. Response: The City?s response is reflected in the accompanying corrective action plan.
Show full finding ▾Hide full finding ▴2020-027 Significant Deficiency ? Federal Grant Cash Management and Allowable Costs Criteria: Grantees are required to request grant funds only for their immediate allowable cost needs. Condition: Funds totaling $565,843 were inadvertently requested by the City in September, 2020, from the wrong Federal Transit Authority grants and were then returned by the City to the grantor in December, 2020, upon discovery of the error. The City subsequently requested the funds from the appropriate Federal Transit Authority grants. Cause: The reimbursement requests were not adequately reviewed prior to submission. Effect: The City?s reimbursement requests were delayed while the erroneously requested grant funds were returned to the grantor. Recommendation: We recommend that the City review its grant reimbursement request procedures and revise them as necessary to ensure that funds are requested from the appropriate grants based on its immediate needs for allowable costs. Response: The City?s response is reflected in the accompanying corrective action plan.
FINDING NO. 2020-027 SIGNIFICANT DEFICIENCY-FEDERAL GRANT CASH MANAGEMENT AND ALLOWABLE COST Recommendation: We recommend that the City review its grant reimbursement request procedures and revise them as necessary to ensure that funds are requested from the appropriate grants based on its immediate needs for allowable costs. Action Taken: The City is revising its grant reimbursement request procedures to ensure funds are requested from the appropriate grants. Additionally, the City implemented a new ERP system that includes a grant module which will assist with the grant reimbursement request process.
FAC accepted this audit on September 29, 2020 — management decision was due March 29, 2021.
The City received several federal awards passed through the Mississippi Department of Transportation (MDOT) that were awarded on a reimbursement basis, but we noted that some grant project costs were not paid prior to requesting and receiving the reimbursements from MDOT. Of the twelve MDOT reimbursement requests selected to test, three of the reimbursements were received prior to the City?s payment of the project costs. The City also received a federal award passed through the Mississippi Department of Health (MS DOH) that was awarded on an advance basis, and we noted that $655,952 of project costs were not paid within three days of receiving the requested award advance for these costs. Cause: The City?s controls over federal award cash management were not functioning as intended. Effect: The City received reimbursements prior to paying some costs and held advances longer than the three days allowed. Recommendation: Procedures should be implemented to ensure that reimbursement-type project costs are paid prior to submitting grant reimbursement requests and that advance-type project costs are paid upon receipt of the advances. Response: The City?s response is reflected in the accompanying corrective action plan.
Show full finding ▾Hide full finding ▴2019-012 Significant Deficiency ? Federal Awards Cash Management (Repeat finding. See finding 2018-017) Criteria: Based on the award terms, federal awards (whether direct or passed through another entity) provide funds to a grantee on either a reimbursement basis for payments already made by the grantee or on an advance basis for payments to be made by the grantee within three days of receipt of the funds. Condition: The City received several federal awards passed through the Mississippi Department of Transportation (MDOT) that were awarded on a reimbursement basis, but we noted that some grant project costs were not paid prior to requesting and receiving the reimbursements from MDOT. Of the twelve MDOT reimbursement requests selected to test, three of the reimbursements were received prior to the City?s payment of the project costs. The City also received a federal award passed through the Mississippi Department of Health (MS DOH) that was awarded on an advance basis, and we noted that $655,952 of project costs were not paid within three days of receiving the requested award advance for these costs. Cause: The City?s controls over federal award cash management were not functioning as intended. Effect: The City received reimbursements prior to paying some costs and held advances longer than the three days allowed. Recommendation: Procedures should be implemented to ensure that reimbursement-type project costs are paid prior to submitting grant reimbursement requests and that advance-type project costs are paid upon receipt of the advances. Response: The City?s response is reflected in the accompanying corrective action plan.
Finding No. 2019-012 SIGNIFICANT DEFICIENCY- FEDERAL AWARDS CASH MANAGEMENT Recommendation: Procedures should be implemented to ensure that reimbursement-type project costs are paid prior to submitting grant reimbursement request and advance-type project costs are paid upon receipt of the advance. Action Taken: The Department of Public Works will require all project managers who oversee any Federal projects that require reimbursements to hold any submittals for reimbursements until payments to the contractor have been approved on the council docket. We believe this measure should reduce any future findings regarding this matter.
2018-017
FAC accepted this audit on June 30, 2019 — management decision was due December 30, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on July 26, 2018 — management decision was due January 26, 2019.
FAC accepted this audit on June 12, 2017 — management decision was due December 12, 2017.
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