EIN: 836000048
UEI: HLA6WB2R91B6
Audited by: CARVER FLOREK & JAMES, CPA'S
Oversight agency: 21 [Department of the Treasury]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 3, 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 3, 2026 (31 days ago).
What is a management decision? →FAC accepted this audit on January 3, 2025 — management decision was due July 3, 2025.
FAC accepted this audit on December 20, 2021 — management decision was due June 20, 2022.
During our audit work, we found 5 of 53 timesheets tested had not been properly approved by their respective supervisor. Effect: Omitted approvals from supervisors increases the likelihood of inaccurate time reporting. Recommendation: We recommend that the City emphasize the importance of time sheet approvals across all departments. Response: Please see final page of this report for management?s response as found on the City?s letterhead.
Show full finding ▾Hide full finding ▴Criteria: The Uniform Guidance Standards for documentation of personnel expenses requires that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Condition: During our audit work, we found 5 of 53 timesheets tested had not been properly approved by their respective supervisor. Effect: Omitted approvals from supervisors increases the likelihood of inaccurate time reporting. Recommendation: We recommend that the City emphasize the importance of time sheet approvals across all departments. Response: Please see final page of this report for management?s response as found on the City?s letterhead.
The City of Buffalo does not have a written policy for approving supervisor timecards. In order to decrease the likelihood of inaccurate time reporting of supervisor timecards the City will emphasize the importance of time sheet approvals across all departments by requiring supervisor timecards to have signed approval rather than the information approval process performed through the payroll cycle performed through the City Clerk's office.
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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