EIN: 736005065
UEI: TB17QCKE6MR3
Audited by: HSPG and Associates, P.C.
Oversight agency: 20 [Department of Transportation]
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Data as of September 14, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 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 October 1, 2026 (16 days from today).
What is a management decision? →FAC accepted this audit on September 18, 2025 — management decision was due March 18, 2026.
FAC accepted this audit on March 12, 2025 — management decision was due September 12, 2025.
Two individuals each have the ability to create a new employee, set up and make changes to employees’ direct deposit information, change pay rates, and make journal entries to record or adjust payroll. There are certain regular reviews of payroll expense amounts in total, but there are no documented reviews of the pay rates of individual employees by someone that does not have access to perform all activities within the City’s payroll process. In addition, there were 11 employees noted in our testing for which a signed pay rate approval form for the rate in effect for the selected pay period could not be provided.
Show full finding ▾Hide full finding ▴Two individuals each have the ability to create a new employee, set up and make changes to employees’ direct deposit information, change pay rates, and make journal entries to record or adjust payroll. There are certain regular reviews of payroll expense amounts in total, but there are no documented reviews of the pay rates of individual employees by someone that does not have access to perform all activities within the City’s payroll process. In addition, there were 11 employees noted in our testing for which a signed pay rate approval form for the rate in effect for the selected pay period could not be provided.
Management concurs with the finding, and for fiscal year 2024-2025 the City will implement staff procedures whereby the City Manager’s full-access to the payroll system will be transferred to the Finance Director. The City Manager will remain independent of the payroll process but will maintain a read-only access to the system in order to fulfill the responsibility of periodically reviewing and approving individual payroll data and personnel adjustments. Furthermore, the City will maintain documented records of this process as evidence of its consistent operation.
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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