EIN: 866000253
UEI: DLBNJ2DTNQ73
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 16, 2022. 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 16, 2022 (1437 days ago).
What is a management decision? →CFDA No. and Name: 20.509 Formula Grants for Rural Areas Award Number and Years: GRT-18-0007109-T FY19-20 Federal Agency: US Department of Transportation Compliance Requirement: Cash Management Questioned Cost: None Criteria: Program requirements call for the Town to be reimbursed for expenditures incurred. Condition and context: In April 2020, the Town submitted a request for reimbursement which included administrative overhead in excess of allowable grant amounts. The Town was reimbursed $75,397 in excess of allowable amounts up to that period of time. In subsequent periods, in order to correct the over-reimbursement, the Arizona Department of Transportation reduced the reimbursement amounts for subsequent periods to correct the $75,397 excess. Cause and Effect: The Town?s administrative overhead allocation exceeded amounts allowable under the grant agreement. The effect was that the Town received reimbursement for amounts in excess of the allowable administrative overhead costs and was in effect, able to receive an advance on future expenditures. The advance was not spent until four to five months after the date the advance was received. Recommendation: Management should implement controls over the recognition of administrative overhead to the transit program in the general ledger. Monthly reimbursement requests should be reviewed by management to ensure that reimbursement requests submitted to the State do not exceed allowable amounts. Management?s Response: The Town and the Arizona Department of Transportation (ADOT) have agreed to an administrative allocation percentage of 15.71%. Management in the Finance Department and Copper Mountain Transit Authority will review reimbursement requests each month to ensure that reimbursement requests submitted to ADOT do not exceed allowable amounts.
Show full finding ▾Hide full finding ▴CFDA No. and Name: 20.509 Formula Grants for Rural Areas Award Number and Years: GRT-18-0007109-T FY19-20 Federal Agency: US Department of Transportation Compliance Requirement: Cash Management Questioned Cost: None Criteria: Program requirements call for the Town to be reimbursed for expenditures incurred. Condition and context: In April 2020, the Town submitted a request for reimbursement which included administrative overhead in excess of allowable grant amounts. The Town was reimbursed $75,397 in excess of allowable amounts up to that period of time. In subsequent periods, in order to correct the over-reimbursement, the Arizona Department of Transportation reduced the reimbursement amounts for subsequent periods to correct the $75,397 excess. Cause and Effect: The Town?s administrative overhead allocation exceeded amounts allowable under the grant agreement. The effect was that the Town received reimbursement for amounts in excess of the allowable administrative overhead costs and was in effect, able to receive an advance on future expenditures. The advance was not spent until four to five months after the date the advance was received. Recommendation: Management should implement controls over the recognition of administrative overhead to the transit program in the general ledger. Monthly reimbursement requests should be reviewed by management to ensure that reimbursement requests submitted to the State do not exceed allowable amounts. Management?s Response: The Town and the Arizona Department of Transportation (ADOT) have agreed to an administrative allocation percentage of 15.71%. Management in the Finance Department and Copper Mountain Transit Authority will review reimbursement requests each month to ensure that reimbursement requests submitted to ADOT do not exceed allowable amounts.
Corrective Action Plan 2 CFR ? 200.511(c) June 30, 2020 Finding 2020-001 Bank reconciliations PLANNED CORRECTIVE ACTION Management will review all cash bank reconciliations each month and initial and date the reconciliation to evidence the review. Response: Management has updated Town procedure related to bank reconciliation review and approvals. ANTICIPATED COMPLETION DATE March 7, 2022 RESPONSIBLE CONTACT PERSON Micah Gaudet, Town Manager Finding 2020-002 Billing adjustments PLANNED CORRECTIVE ACTION Someone in the finance department who is not responsible for cash collections will review billing and payment adjustments. The review be documented by printing out the adjustments from the accounting programs and initialed and dated by the person performing the review. ANTICIPATED COMPLETION DATE March 7, 2022 RESPONSIBLE CONTACT PERSON Maria Lopez, Finance Director Finding 2020-003 Formal written accounting policies and procedures PLANNED CORRECTIVE ACTION Management is currently in the process of updating the Town?s formal written accounting policies and procedures. In particular, procedures to initiate, authorize, record, process, and report transactions. Processes include activities and procedures involved in repeatable accounting transactions or events, such as paying invoices, processing payroll, taking physical inventory, preparing journal entries, etc. ANTICIPATED COMPLETION DATE April 25, 2022 RESPONSIBLE CONTACT PERSON Micah Gaudet, Town Manager Maria Lopez, Finance Director Finding 2020-004 Highway User Revenue Fund (HURF) and County Excise Tax spending PLANNED CORRECTIVE ACTION The Town is currently in the process of paying back and spending the unreimbursed HURF balance on eligible highway and street expenditures. The Finance Department continues to track HURF-eligible expenditures through GL coding. The operations and capital improvement of the Town?s enterprise systems are intended to be paid from charges to customers that directly benefit from such services. The Town?s enterprise fund operations and capital improvements have been supported partially by charges to customers and grants; however, cash shortages have required the Town use unrestricted governmental funds to the extent available and lastly restricted funds such as HURF. The Town has increased rates for sewer and sanitation service in the enterprise fund in an effort to pay back amounts borrowed over the years ANTICIPATED COMPLETION DATE June 30, 2022 RESPONSIBLE CONTACT PERSON Maria Lopez, Finance Director Finding 2020-005 Reimbursement request to Arizona Department of Transportation (ADOT) included administrative overhead which exceeded allowable grant amounts PLANNED CORRECTIVE ACTION The Finance Department will implement controls over the recognition of administrative overhead to the transit program in the general ledger. The Town and ADOT agreed to an administrative allocation of 15.71%. Management in the Finance Department and Copper Mountain Transit Authority will review reimbursement requests each month to ensure that reimbursement requests submitted to the State do not exceed allowable amounts. ANTICIPATED COMPLETION DATE March 7, 2022 RESPONSIBLE CONTACT PERSON Micah Gaudet, Town Manager Maria Lopez, Finance Director Katie Dwoznik, Copper Mountain Transit Authority Director Cheers! Micah Gaudet Town Manager Town of Miami 928-961-3673 mgaudet@miamiaz.gov
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