EIN: 736005466
UEI: ZF9GA9A7Y8S4
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 27, 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 27, 2026 (7 days from today).
What is a management decision? →Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the City’s audit to be completed and submitted within nine months after the end of the audit period, or March 31, 2025. Condition: The reporting package was not submitted until January 2026. Cause: The audit was not completed due to resource constraints at the City. Effect: Potential suspension or delayed funding by federal agencies. Questioned Costs: None. Recommendation: We recommend the City file the reporting package timely. Views of Responsible Officials and Planned Corrective Actions: Management will ensure timely reporting for audit procedures in accordance with the Uniform Guidance 2 CFR.
Management will ensure timely reporting for audit procedures in accordance with the Uniform Guidance 2 CFR.
2023-005
Criteria: The Uniform Guidance requires the City to prepare a schedule of expenditures of federal awards (SEFA) for the period. The SEFA should include each federal program’s assistance listing number and the total federal awards expended for that assistance listing number. Condition: The original SEFA incorrectly omitted federal awards passed through the Chickasaw Nation totaling approximately $1,775,000 in charges to federal grants for the year. Cause: The City obtained multiple federal, tribal, and state funding streams for multiple large projects. Due to the complexities and numerous funding streams, certain grants were improperly misclassified or incorrectly excluded or included on the City’s original SEFA. Effect: Errors in preparing the SEFA can lead to improper major program determination that determines the necessary audit of compliance over those federal programs. Questioned Costs: None Recommendation: We recommend that the City perform a thorough review of its SEFA to verify it includes all federal expenditures of grant programs. Further, attention should be given to funding received by local Indian tribes to determine if those proceeds are federal in nature. Views of Responsible Officials and Planned Corrective Actions: The City will perform a thorough review of its schedule of expenditures of federal awards to ensure compliance with federal funding agencies.
The City will perform a thorough review of its schedule of expenditures of federal awards to ensure compliance with federal funding agencies.
2023-006
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 5, 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 December 5, 2025, which was (258 days ago).
What is a management decision? →The Uniform Guidance 2 CFR 200.512(a) requires the City's audit to be completed and submitted within nine months after the end of the audit period, or March 31, 2024. The reporting package was not submitted until May 2025. We recommend the City file the reporting package timely.
The City will attempt to file all reporting packages in accordance with 2 CFR 200.512(a).
2022-001
The Uniform Guidance requires the City to prepare a schedule of expenditures of federal awards (SEFA) for the period. The SEFA should include each federal program's assistance listing number and the total federal awards expended for that assistance listing number. The original SEFA incorrectly omitted a federal loan awarded by the U.S. Department of Agriculture totaling approximately $7.1 million. Additionally, approximately $655,000 of funding was misclassified as to granting award and an additional $675,000 was incorrectly included on the SEFA when those funds were not considered federal and should have been excluded. We recommend that the City perform a thorough review of its SEFA to verify it includes all federal expenditures of grant programs. Further, attention should be given to funding received by local Indian tribes to determine if those proceeds are federal in nature.
The City will periodically review all expenditures of federal awards including subawards received in partnership with the Chickasaw Nation.
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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