EIN: 756000528
UEI: ENS6MKS1ZL18
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 23, 2023. 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, 2023 (1067 days ago).
What is a management decision? →The City did not obtain all of the required certified payrolls for contractor or subcontractor work performed during the fiscal year ended September 30, 2022. In addition, the City did not have internal controls in place to identify that these certified payrolls were not being obtained. Questioned Costs: Unknown Context: The City did not obtain any certified payrolls for contractor or subcontractor work performed from one of the two construction contractors used for the projects for this program. This one contractor accounted for 94 percent of the construction expenditures during fiscal year 2022. Effect: Certified payrolls were not obtained or reviewed for the project so laborers and mechanics employed by contractors or subcontractors may not have been paid prevailing wage rates. Cause: The City did not ensure that all required certified payrolls were being obtained. There was no one person or group assigned to monitor, review, and obtain certified payrolls during the year from contractors and subcontractors. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend that the City design and implement internal controls to ensure compliance with the program?s wage rates requirements. These controls should include monitoring construction contracts, tracking weekly certified payrolls or notification of no work performed, and reviewing to ensure that the payrolls are properly certified for all contractor and subcontractor work performed. Views of Responsible Officials: See Corrective Action Plan
Show full finding ▾Hide full finding ▴Finding: Special Tests - Wage Rate Requirements Federal Program: Airport Improvement Program Assistance Listing Number: 20.106 Federal Agency: U.S. Department of Transportation Pass-Through Entity: Not Applicable Criteria: All laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by Federal assistance funds must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL) (40 USC 3141?3144, 3146, and 3147). Non-Federal entities shall include in their construction contracts subject to the Wage Rate Requirements (which still may be referenced as the Davis-Bacon Act) a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the Non-Federal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). (29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)); OMB Circular A-110 (2 CFR Part 215, Appendix A, Contract Provisions); 2 CFR Part 176, Subpart C; and 2 CFR section 200.326). In addition, according to 2 CFR Part 200.303, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The City did not obtain all of the required certified payrolls for contractor or subcontractor work performed during the fiscal year ended September 30, 2022. In addition, the City did not have internal controls in place to identify that these certified payrolls were not being obtained. Questioned Costs: Unknown Context: The City did not obtain any certified payrolls for contractor or subcontractor work performed from one of the two construction contractors used for the projects for this program. This one contractor accounted for 94 percent of the construction expenditures during fiscal year 2022. Effect: Certified payrolls were not obtained or reviewed for the project so laborers and mechanics employed by contractors or subcontractors may not have been paid prevailing wage rates. Cause: The City did not ensure that all required certified payrolls were being obtained. There was no one person or group assigned to monitor, review, and obtain certified payrolls during the year from contractors and subcontractors. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend that the City design and implement internal controls to ensure compliance with the program?s wage rates requirements. These controls should include monitoring construction contracts, tracking weekly certified payrolls or notification of no work performed, and reviewing to ensure that the payrolls are properly certified for all contractor and subcontractor work performed. Views of Responsible Officials: See Corrective Action Plan
Concur: Departments are responsible for the operational compliance of their grant awards. The Aviation Department is in the process of reclassifying a position to a contract compliance specialist which will help ensure future compliance. Financial Management Services (FMS) will establish a process to assist departments in meeting compliance requirements. A contract review checklist will be implemented by FMS to assist with the identification of all compliance requirements for each award. FMS currently holds grant kickoff meetings with departments, and additional focus on contract compliance will be emphasized at that time. Departments will be required to provide FMS additional compliance documentation. FMS will review the documentation for reasonableness and load the records to the PeopleSoft Project Definition page as evidence of timely compliance. As an additional measure, system reminders will be emailed to departments and FMS providing notification of upcoming deadlines. FMS will continue to provide training for grant management personnel to reinforce key concepts of grant compliance. This action plan will be completed by September 30, 2023. Contact Person: Reginald Zeno, Chief Financial Officer, FMS 817-392-8517 Contact Person: Tony Rousseau, Assistant Finance Director, FMS 817-392-8338
FAC accepted this audit on March 29, 2022 — management decision was due September 29, 2022.
During testing of internal controls over compliance for reporting it was identified that the City does not have documentation to support the review of quarterly reports before submission to the IDIS system. Questioned Costs: None Prior Year Finding: N/A Context: All C04PR29 quarterly reports for fiscal year 2021. Effect: The City could not provide proof of the review before submission to the IDIS system. Not reviewing reports before submission increases the risk of inaccurate reporting. Cause: The City did not document its review of reports before submission to the IDIS system. Recommendation: We recommend the City implement a documented process of review of the underlying elements of the report before submission to the IDIS system.
Show full finding ▾Hide full finding ▴Finding: Internal Controls over Reporting Federal Program: Community Development Block Grant Entitlement Cluster Assistance Listing Number: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Entity: n/a Criteria: Proper controls over compliance include documenting who performed the review of reports and the date of the review. Condition: During testing of internal controls over compliance for reporting it was identified that the City does not have documentation to support the review of quarterly reports before submission to the IDIS system. Questioned Costs: None Prior Year Finding: N/A Context: All C04PR29 quarterly reports for fiscal year 2021. Effect: The City could not provide proof of the review before submission to the IDIS system. Not reviewing reports before submission increases the risk of inaccurate reporting. Cause: The City did not document its review of reports before submission to the IDIS system. Recommendation: We recommend the City implement a documented process of review of the underlying elements of the report before submission to the IDIS system.
Concur. The Financial Management Services Department will work with the Neighborhood Services Department to create and document a standard procedure to ensure review of supporting documentation prior to submission to the IDIS system. This action plan will be completed by September 30, 2022. Contact Person: Reginald Zeno, Chief Financial Officer, FMS, 817?392?8517 Contact Person: Tony Rousseau, Assistant Finance Director, FMS 817?392?8338
FAC accepted this audit on March 21, 2018 — management decision was due September 21, 2018.
GSA_MIGRATION
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