EIN: 736005287
UEI: UJ7VNNPEKLJ6
Audit also covers EIN: 203426482 · unlinked EINs have no separate FAC filing
Audited by: Forvis Mazars, LLP
Oversight agency: 66 [Environmental Protection Agency]
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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 February 11, 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 August 11, 2026 (23 days ago).
What is a management decision? →During our testing of procurement transactions, we noted that the City did not retain adequate documentation to support procurement actions. Missing documentation included bid/quote evaluations, price analyses, and evidence of compliance with competitive procurement requirements. As a result, we could not determine whether procurement requirements were properly followed. Cause: Proper accounting policies and procedures were not in place related to review of documentation related to procurement of vendors. Effect or Potential Effect: Without adequate documentation, the government cannot demonstrate compliance with procurement standards. This increases the risk of noncompliance with Uniform Guidance and inefficient or noncompetitive purchasing practice. Questioned Costs: None Context: Of the four procurements tested, three lacked one or more required elements of procurement documentation. Identification as a Repeat Finding: This finding was not reported in the prior year. Recommendation: Policies and procedures over procurement should be modified to ensure that adequate documentation is maintained. Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding and recommendation. Management will work to ensure proper policies and procedures are established and followed.
Show full finding ▾Hide full finding ▴Federal Transit Cluster Assistance Listing No. 20.507 US Department of Transportation Criteria or Specific Requirement: Uniform Guidance (2 CFR 200.318–200.326) requires non‑Federal entities to maintain documentation sufficient to detail the history of each procurement, including but not limited to: • Rationale for the procurement method • Contractor selection or rejection • Basis for contract price • Evidence of competition or sole‑source justification when applicable These requirements ensure transparency, competitiveness, and proper stewardship of Federal funds. Condition: During our testing of procurement transactions, we noted that the City did not retain adequate documentation to support procurement actions. Missing documentation included bid/quote evaluations, price analyses, and evidence of compliance with competitive procurement requirements. As a result, we could not determine whether procurement requirements were properly followed. Cause: Proper accounting policies and procedures were not in place related to review of documentation related to procurement of vendors. Effect or Potential Effect: Without adequate documentation, the government cannot demonstrate compliance with procurement standards. This increases the risk of noncompliance with Uniform Guidance and inefficient or noncompetitive purchasing practice. Questioned Costs: None Context: Of the four procurements tested, three lacked one or more required elements of procurement documentation. Identification as a Repeat Finding: This finding was not reported in the prior year. Recommendation: Policies and procedures over procurement should be modified to ensure that adequate documentation is maintained. Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding and recommendation. Management will work to ensure proper policies and procedures are established and followed.
The Organization concurs with the finding and is reviewing procurement policies to ensure adequate documentation is maintained.
FAC accepted this audit on April 3, 2025 — management decision was due October 3, 2025.
FAC accepted this audit on November 25, 2025 — management decision was due May 25, 2026.
FAC accepted this audit on January 14, 2025 — management decision was due July 14, 2025.
FAC accepted this audit on August 20, 2024 — management decision was due February 20, 2025.
FAC accepted this audit on January 5, 2023 — management decision was due July 5, 2023.
FAC accepted this audit on May 25, 2021 — management decision was due November 25, 2021.
FAC accepted this audit on June 4, 2020 — management decision was due December 4, 2020.
FAC accepted this audit on March 14, 2019 — management decision was due September 14, 2019.
FAC accepted this audit on August 1, 2018 — management decision was due February 1, 2019.
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2016-003
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2016-004
FAC accepted this audit on December 6, 2017 — management decision was due June 6, 2018.
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2015-007
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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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