EIN: 680610703
UEI: CWJGP2B93X73
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 16, 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 July 16, 2026 (36 days ago).
What is a management decision? →Although the City maintains formal policies and procedures which document internal controls, the policies are not up to date with current Federal requirements and are not prescribed as required by the Uniform Guidance. Further, the policies do not cover all aspects of compliance pertaining to the federal programs the City facilitates. Cause: City management was not aware of all documentation requirements under Uniform Guidance for internal controls over federal programs. Effect: The City’s failure to document internal control procedures related to federal programs increases the risk of noncompliance with federal requirements, misstatement of financial reports, and potential misuse of federal funds. Recommendation: We recommend that the City enhance and document internal controls over federal awards in accordance with 2 CFR § 200.303(a). Views of responsible officials: See management’s response to finding on Page 72.
Show full finding ▾Hide full finding ▴2025-001 Documentation of Internal Controls over Federal Awards Year Finding Originated: 2025 Criteria: Per 2 CFR § 200.303(a), the non-Federal entity must establish, document, and maintain effective internal control over Federal awards that provides reasonable assurance that the entity is managing the award in compliance with Federal statutes, regulations, and the terms and conditions of the awards. Condition: Although the City maintains formal policies and procedures which document internal controls, the policies are not up to date with current Federal requirements and are not prescribed as required by the Uniform Guidance. Further, the policies do not cover all aspects of compliance pertaining to the federal programs the City facilitates. Cause: City management was not aware of all documentation requirements under Uniform Guidance for internal controls over federal programs. Effect: The City’s failure to document internal control procedures related to federal programs increases the risk of noncompliance with federal requirements, misstatement of financial reports, and potential misuse of federal funds. Recommendation: We recommend that the City enhance and document internal controls over federal awards in accordance with 2 CFR § 200.303(a). Views of responsible officials: See management’s response to finding on Page 72.
We have carefully reviewed the finding of Documentation of Internal Controls over Federal Awards. The City of Central concurs with the finding. City management recognizes the importance of maintaining current, comprehensive, and properly documented internal controls over federal awards in accordance with 2 CFR part 200.303(a). The City acknowledges that while formal policies and procedures existed, they were not fully updated to reflect current Uniform Guidance requirements and did not sufficiently address all applicable compliance areas for the federal programs administered. The City will undertake a comprehensive review of its existing policies and procedures. Management will update and formalize internal control documentation over federal awards to ensure alignment with Uniform Guidance requirements and to address all relevant compliance areas applicable to the City’s federal programs. This process will include identifying key control activities, documenting responsibilities, and ensuring controls are properly designed and implemented. Additionally, management will increase awareness of Uniform Guidance requirements and internal controls documentation standards by providing resources to applicable staff. Management will continue to periodically review internal control documentation to ensure continued compliance as federal requirements change. Responsible Officials: Mayor Wade Evans; Suzonne Cowart, CPA; Michele Lobianco Anticipated Completion Date: February 2026
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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