EIN: 756004414
UEI: MW6UH4TL5NS6
Audited by: Fox, Byrd & Co., P.C.
Oversight agency: 20 [Department of Transportation]
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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 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? →Criteria: The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards 2 CFR 200 (Uniform Guidance), requires auditees to prepare a Schedule of Expenditures of Federal Awards, (SEFA) for the period covered by the auditee’s financial statements. Condition and Context: For the year ended September 30, 2024, the City did not prepare a SEFA in a timely manner resulting in potential delays in completing the audit. Cause: The City’s finance department personnel has experienced significant turnover during and subsequent to the fiscal year under audit. Effect or Potential Effect: The delay in producing the SEFA may have a range of effects from the loss of “low-risk auditee status”, increased compliance costs to the loss of eligibility for future grant funding and potentially fines or the requirement to return federal funds. Recommendation: The governing body and management of the City should ensure that finance personnel have suitable skills, knowledge and experience (SKE) to be able to draft a complete and accurate SEFA in the early stages of planning and preparing for the audit. Additional training should be provided to finance personnel to insure that these SKE’s are not negatively impacted in the event of future turnover.
Show full finding ▾Hide full finding ▴Criteria: The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards 2 CFR 200 (Uniform Guidance), requires auditees to prepare a Schedule of Expenditures of Federal Awards, (SEFA) for the period covered by the auditee’s financial statements. Condition and Context: For the year ended September 30, 2024, the City did not prepare a SEFA in a timely manner resulting in potential delays in completing the audit. Cause: The City’s finance department personnel has experienced significant turnover during and subsequent to the fiscal year under audit. Effect or Potential Effect: The delay in producing the SEFA may have a range of effects from the loss of “low-risk auditee status”, increased compliance costs to the loss of eligibility for future grant funding and potentially fines or the requirement to return federal funds. Recommendation: The governing body and management of the City should ensure that finance personnel have suitable skills, knowledge and experience (SKE) to be able to draft a complete and accurate SEFA in the early stages of planning and preparing for the audit. Additional training should be provided to finance personnel to insure that these SKE’s are not negatively impacted in the event of future turnover.
Responsible Official’s Response: The City acknowledges the deficiency and has taken measures to prevent this from occurring again. The City has engaged the services of an Interim Finance Director who is experienced and skilled in governmental accounting. The Interim Finance Director will remain with the City through the FY2025 audit and will be responsible for the audit and any single audits for this fiscal year. In addition, the City will retain the Interim Finance Director to train current and future staff to ensure the City is in compliance with any and all current and future federal, state and local grants.
Criteria: The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards 2 CFR 200 (Uniform Guidance), requires auditees to prepare a Schedule of Expenditures of Federal Awards, (SEFA) for the period covered by the auditee’s financial statements. Condition and Context: For the year ended September 30, 2024, the City did not prepare a SEFA in a timely manner resulting in potential delays in completing the audit. Cause: The City’s finance department personnel has experienced significant turnover during and subsequent to the fiscal year under audit. Effect or Potential Effect: The delay in producing the SEFA may have a range of effects from the loss of “low-risk auditee status”, increased compliance costs to the loss of eligibility for future grant funding and potentially fines or the requirement to return federal funds. Recommendation: The governing body and management of the City should ensure that finance personnel have suitable skills, knowledge and experience (SKE) to be able to draft a complete and accurate SEFA in the early stages of planning and preparing for the audit. Additional training should be provided to finance personnel to insure that these SKE’s are not negatively impacted in the event of future turnover.
Show full finding ▾Hide full finding ▴Criteria: The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards 2 CFR 200 (Uniform Guidance), requires auditees to prepare a Schedule of Expenditures of Federal Awards, (SEFA) for the period covered by the auditee’s financial statements. Condition and Context: For the year ended September 30, 2024, the City did not prepare a SEFA in a timely manner resulting in potential delays in completing the audit. Cause: The City’s finance department personnel has experienced significant turnover during and subsequent to the fiscal year under audit. Effect or Potential Effect: The delay in producing the SEFA may have a range of effects from the loss of “low-risk auditee status”, increased compliance costs to the loss of eligibility for future grant funding and potentially fines or the requirement to return federal funds. Recommendation: The governing body and management of the City should ensure that finance personnel have suitable skills, knowledge and experience (SKE) to be able to draft a complete and accurate SEFA in the early stages of planning and preparing for the audit. Additional training should be provided to finance personnel to insure that these SKE’s are not negatively impacted in the event of future turnover.
Responsible Official’s Response: The City acknowledges the deficiency and has taken measures to prevent this from occurring again. The City has engaged the services of an Interim Finance Director who is experienced and skilled in governmental accounting. The Interim Finance Director will remain with the City through the FY2025 audit and will be responsible for the audit and any single audits for this fiscal year. In addition, the City will retain the Interim Finance Director to train current and future staff to ensure the City is in compliance with any and all current and future federal, state and local grants.
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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