EIN: 866007877
UEI: L2JKCYB98WH5
Audited by: The Pun Group
Oversight agency: 20 [Department of Transportation]
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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 January 12, 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 July 12, 2026 (53 days ago).
What is a management decision? →FAC accepted this audit on January 17, 2025 — management decision was due July 17, 2025.
FAC accepted this audit on March 22, 2024 — management decision was due September 22, 2024.
FAC accepted this audit on March 16, 2023 — management decision was due September 16, 2023.
FAC accepted this audit on January 25, 2022 — management decision was due July 25, 2022.
FAC accepted this audit on March 9, 2021 — management decision was due September 9, 2021.
FAC accepted this audit on July 8, 2020 — management decision was due January 8, 2021.
During our testing, we noted 3 out of 40 employee pay periods in which the hours charged to the program and paid to the employees did not agree to the number of hours on the employees? timesheets. The hours on the timesheets were underreported in the payroll system (Springbrook) for each of the three selections tested. Criteria: Payroll charges are allowable costs to the program and should be charged to the program based on actual hours worked on the program. The basis for the payroll charge is documented through employees? timesheets. Identification as a Repeat Finding: Not applicable. Questioned Costs: None. Context: The City tracks payroll costs and charges the costs to the program based on actual hours worked. The condition noted above was identified during testing of payroll costs charged to the program. Cause: The City did not have procedures in place to review the entry of the hours on employees? timesheets to the hours into the payroll system (Springbrook) that charges payroll costs to the program. Effect: The risk of the City charging an unsupported amount to the program is increased. Recommendation: We recommend that the City enhance procedures to ensure the accuracy of payroll costs charged to the program. This can be accomplished through the completion and review of a reconciliation of hours charged to the program to employee timesheets.
Show full finding ▾Hide full finding ▴Finding: 2019-001 Allowable Activities/Allowable Costs United States Department of Transportation Passed through Arizona Department of Transportation Formula Grants for Rural Areas ? CFDA 20.509 Grant Number: ADOT GRT 16-0005592 ADOT GRT 18-0007093 Condition: During our testing, we noted 3 out of 40 employee pay periods in which the hours charged to the program and paid to the employees did not agree to the number of hours on the employees? timesheets. The hours on the timesheets were underreported in the payroll system (Springbrook) for each of the three selections tested. Criteria: Payroll charges are allowable costs to the program and should be charged to the program based on actual hours worked on the program. The basis for the payroll charge is documented through employees? timesheets. Identification as a Repeat Finding: Not applicable. Questioned Costs: None. Context: The City tracks payroll costs and charges the costs to the program based on actual hours worked. The condition noted above was identified during testing of payroll costs charged to the program. Cause: The City did not have procedures in place to review the entry of the hours on employees? timesheets to the hours into the payroll system (Springbrook) that charges payroll costs to the program. Effect: The risk of the City charging an unsupported amount to the program is increased. Recommendation: We recommend that the City enhance procedures to ensure the accuracy of payroll costs charged to the program. This can be accomplished through the completion and review of a reconciliation of hours charged to the program to employee timesheets.
The staff of the finance department strives to always be as accurate as possible but is not always able to obtain perfection. City staff made sure that the payroll errors that happened in Fiscal Year 2019 were corrected before the end of the fiscal year. Any and all errors that are discovered are corrected as quickly as possible. The payroll processing for the City is a long and manual process and a double check of the timesheets to the data entry is done for every payroll. We will continue to do a double check and review of all timesheets compared to data entry to work on eliminating any future errors and if errors are discovered will work on correcting those errors.
FAC accepted this audit on March 28, 2019 — management decision was due September 28, 2019.
FAC accepted this audit on March 26, 2018 — management decision was due September 26, 2018.
FAC accepted this audit on January 10, 2017 — management decision was due July 10, 2017.
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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