EIN: 742026077
UEI: FUAXNJDD2M24
Audited by: CHARLES E. REED & ASSOCIATES, P.C.
Oversight agency: 21 [Department of the Treasury]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 30, 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 30, 2025 (242 days ago).
What is a management decision? →FAC accepted this audit on June 28, 2024 — management decision was due December 28, 2024.
FAC accepted this audit on March 10, 2023 — management decision was due September 10, 2023.
City of Lumberton did not file the required Data Collection form within the required time period. Cause: The ongoing effects of Covid-19 affected not only the City of Lumberton, but also the routine operations of the City?s contract accounting and auditing firms. Due to the exponential Covid-19 disruptions, the City of Lumberton was unable to submit the Data Collection form timely and was not in compliance with reporting requirements. Effect: The noncompliance with compliance attributes required under the Uniform Guidance 2 CFR 200 may affect City of Lumberton?s current grant contracts and the opportunity to qualify for future grants. Recommendation: City of Lumberton?s governance should adopt and management should implement internal controls over oversight, monitoring and reporting to ensure compliance requirements as per the Uniform Guidance 2 CFR 200.
Show full finding ▾Hide full finding ▴2021-01 Internal Control ? Control Activities - Reporting Criteria: OMB?s Uniform Guidance 2 CFR 200.512 requires a Data Collection form to be filed the earlier of 30 days after receipt of the Single Audit Report of nine months after year-end for those entities expending more than $750,000 of federal funds. Condition: City of Lumberton did not file the required Data Collection form within the required time period. Cause: The ongoing effects of Covid-19 affected not only the City of Lumberton, but also the routine operations of the City?s contract accounting and auditing firms. Due to the exponential Covid-19 disruptions, the City of Lumberton was unable to submit the Data Collection form timely and was not in compliance with reporting requirements. Effect: The noncompliance with compliance attributes required under the Uniform Guidance 2 CFR 200 may affect City of Lumberton?s current grant contracts and the opportunity to qualify for future grants. Recommendation: City of Lumberton?s governance should adopt and management should implement internal controls over oversight, monitoring and reporting to ensure compliance requirements as per the Uniform Guidance 2 CFR 200.
2021-01 Internal Control ? Control Activities - Reporting Corrective Action Plan: The governing body of the City of Lumberton has reviewed the finding indicated as 2021-001 and accepts the finding. The governing body and management will work with contract accounting & audit firms to ensure the Organization will comply in all material respects with its reporting requirements as per the Uniform Guidance 2 CFR 200. Anticipated Completion Date: September 30, 2023 Responsible Parties: Steve Clark, City Manager and Charlotte Yeates, CPA, the Partner in charge of the City?s outside CPA firm accounting assistance.
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
