EIN: 736005350
UEI: MTD4M7LKSKJ4
Audit also covers 2 related EINs: 521645638, 730770170 · unlinked EINs have no separate FAC filing
Audited by: Forvis Mazars, LLP
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 23, 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 September 23, 2026 (24 days from today).
What is a management decision? →Federal Program – Federal Transit Cluster: Federal Transit Criteria or Specific Requirement – Cash Management – 2 CFR §215.22 Condition – The City drew grant funds in excess of immediate cash needs. Questioned Costs – N/A Context – Out of a population of ten grant draws, four draws were selected for testing. For one draw, there were funds that exceeded the immediate cash need. Our sample was not, and was not intended to be, statistically valid. Effect – The City did not minimize the time elapsing from the time the federal funds were drawn to the time they were expended Cause – The City did not have a good control process in place to monitor grant disbursements and ensure that grant funds were not drawn in excess of immediate cash needs. Identification as a Repeat Finding, if Applicable – N/A Recommendation – The City should implement controls specific to the grant draw process to ensure that grant project funds are reconciled and are not drawn prior to incurring or paying the expenditures. Views of Responsible Officials and Planned Corrective Actions – City staff, in the roles of both preparation and review, will ensure that in the process of developing future grant drawdowns, funds are allocated appropriately and accurately
Show full finding ▾Hide full finding ▴Federal Program – Federal Transit Cluster: Federal Transit Criteria or Specific Requirement – Cash Management – 2 CFR §215.22 Condition – The City drew grant funds in excess of immediate cash needs. Questioned Costs – N/A Context – Out of a population of ten grant draws, four draws were selected for testing. For one draw, there were funds that exceeded the immediate cash need. Our sample was not, and was not intended to be, statistically valid. Effect – The City did not minimize the time elapsing from the time the federal funds were drawn to the time they were expended Cause – The City did not have a good control process in place to monitor grant disbursements and ensure that grant funds were not drawn in excess of immediate cash needs. Identification as a Repeat Finding, if Applicable – N/A Recommendation – The City should implement controls specific to the grant draw process to ensure that grant project funds are reconciled and are not drawn prior to incurring or paying the expenditures. Views of Responsible Officials and Planned Corrective Actions – City staff, in the roles of both preparation and review, will ensure that in the process of developing future grant drawdowns, funds are allocated appropriately and accurately
Entity Name: City of Norman, Oklahoma Person Responsible: Taylor Johnson Contact Phone Number: 405-214-7720 Auditor/Audit Firm: Forvis Mazars Audit Period: June 30, 2025 Finding 2025-001 The City drew grant funds within the Federal Transit - Formula Grants program that were in excess of its immediate cash needs. The auditor recommends that the City should implement additional controls to the grant draw process to ensure that grant project funds are reconciled and are not drawn prior to incurring or paying the expenditures. Management agrees. City staff will ensure lhat additional controls are implemented and, in the roles of both preparation and review, the process of developing future grant drawdowns funds are allocated appropriately and accurately. Estimate Completion Date: July 1, 2026
FAC accepted this audit on March 24, 2025 — management decision was due September 24, 2025.
FAC accepted this audit on June 5, 2025 — management decision was due December 5, 2025.
FAC accepted this audit on March 29, 2024 — management decision was due September 29, 2024.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
FAC accepted this audit on April 10, 2022 — management decision was due October 10, 2022.
FAC accepted this audit on July 27, 2021 — management decision was due January 27, 2022.
Federal Program ? Federal Transit Cluster: Federal Transit ? Formula Grants CFDA #20.507 Criteria or Specific Requirement ? Cash Management ? 2 CFR ?215.22 Condition ? The City drew grant funds in excess of immediate cash needs. Questioned Costs ? N/A Context ? Out of a population of four grant draws, one draw was selected for testing. For that draw, there were funds that exceeded the immediate cash need. Our sample was not, and was not intended to be, statistically valid. Effect ? The City did not minimize the time elapsing from the time the federal funds were drawn to the time they were expended. Cause ? The City did not have a good control process in place to monitor grant disbursements and ensure that grant funds were not drawn in excess of immediate cash needs. Identification as a Repeat Finding, if Applicable ? N/A Recommendation ? The City should implement controls specific to the grant draw process to ensure that grant project funds are reconciled and are not drawn prior to incurring or paying the expenditures. Views of Responsible Officials and Planned Corrective Actions ? City staff, in the roles of both preparation and review, will ensure that in the process of developing future grant drawdowns, funds are allocated appropriately and accurately.
Show full finding ▾Hide full finding ▴Federal Program ? Federal Transit Cluster: Federal Transit ? Formula Grants CFDA #20.507 Criteria or Specific Requirement ? Cash Management ? 2 CFR ?215.22 Condition ? The City drew grant funds in excess of immediate cash needs. Questioned Costs ? N/A Context ? Out of a population of four grant draws, one draw was selected for testing. For that draw, there were funds that exceeded the immediate cash need. Our sample was not, and was not intended to be, statistically valid. Effect ? The City did not minimize the time elapsing from the time the federal funds were drawn to the time they were expended. Cause ? The City did not have a good control process in place to monitor grant disbursements and ensure that grant funds were not drawn in excess of immediate cash needs. Identification as a Repeat Finding, if Applicable ? N/A Recommendation ? The City should implement controls specific to the grant draw process to ensure that grant project funds are reconciled and are not drawn prior to incurring or paying the expenditures. Views of Responsible Officials and Planned Corrective Actions ? City staff, in the roles of both preparation and review, will ensure that in the process of developing future grant drawdowns, funds are allocated appropriately and accurately.
Entity Name: City of Norman, Oklahoma Contact Name: Clint Mercer Contact Phone Number: 405-217-7720 Auditor/ Audit Finn: BKD, LLP Audit Period: June 30, 2020 Finding 2020-001 The City drew grant funds within the Federal Transit -Formula Grants program that were in excess of its immediate cash needs. The City did not minimize the time elapsing from the time the federal funds were drawn to the time they were expended and did not have good control processes in place to monitor grant disbursements and ensure that grant funds were not drawn in excess of immediate cash needs. The auditor recommends that the City should implement controls specific to the grant draw process to ensure that grant project funds are reconciled and are not drawn prior to incurring or paying the expenditures. Management agrees. City staff, in the roles of both preparation and review, will ensure that in the process of developing future grant drawdowns, funds are allocated appropriately and accurately.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 13, 2018 — management decision was due June 13, 2019.
FAC accepted this audit on December 27, 2017 — management decision was due June 27, 2018.
FAC accepted this audit on December 21, 2016 — management decision was due June 21, 2017.
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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