EIN: 876000275
UEI: SM4JSVJ7VXX5
Audited by: HintonBurdick CPA's & Advisors
Oversight agency: 10 [Department of Agriculture]
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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 January 14, 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 14, 2026 (48 days ago).
What is a management decision? →We noted the SF-425 reports filed for the Natural Resources Conservation Service (NRCS) grant did not agree to the amounts reported in the city’s general ledger. Cause: It appears the SF-425 reports were updated for amounts authorized for expenditure by NRCS, but the actual expenditures incurred to date had not been updated. Effect: The SF-425 reports filed by the city did not reconcile to the cumulative amounts recorded in the city’s general ledger. Recommendation: We recommend the city establish procedures to ensure the amounts reported on the SF-425 forms reconcile to the amounts recorded in city’s general ledger.
Show full finding ▾Hide full finding ▴Finding – Form SF-425 – USDA 10.923: Criteria: Amounts reported on Form SF-425 should be cumulative by award and agree to the city’s general ledger Condition: We noted the SF-425 reports filed for the Natural Resources Conservation Service (NRCS) grant did not agree to the amounts reported in the city’s general ledger. Cause: It appears the SF-425 reports were updated for amounts authorized for expenditure by NRCS, but the actual expenditures incurred to date had not been updated. Effect: The SF-425 reports filed by the city did not reconcile to the cumulative amounts recorded in the city’s general ledger. Recommendation: We recommend the city establish procedures to ensure the amounts reported on the SF-425 forms reconcile to the amounts recorded in city’s general ledger.
The Form SF-425 was completed by staff at NRCS on behalf of the City, but we failed to notify NRCS of updated expenditures to date and correct balances as of each reporting period, which should have been done before the form was signed and submitted. To correct this, the City will establish the following procedures: Any draft SF-425 and other grant forms will be submitted to the Finance Director for review and approval, along with any supporting documentation, prior to submission. The Finance Director will verify totals match spending in appropriate general ledger accounts before approving the form. Once approved, Public Works staff will sign and submit required forms by the due dates established in the grant documents. As needed, the City will subcontract grant compliance services with outside firms specializing in such matters.
FAC accepted this audit on January 9, 2025 — management decision was due July 9, 2025.
FAC accepted this audit on January 24, 2024 — management decision was due July 24, 2024.
FAC accepted this audit on December 29, 2022 — management decision was due June 29, 2023.
FAC accepted this audit on December 28, 2021 — management decision was due June 28, 2022.
For the City?s UT-2016-011 FTA award, the period of performance ended June 30, 2020. The City continued to operate and receive reimbursements under this award through June 30, 2021 with no extension in place. It?s our understanding that the City is working with the FTA on an amendment that will add funds to the award and extend the period. Cause: The City has experienced personnel changes relating to this federal program and an amendment or extension was not made timely. Effect: The City is not in compliance with federal requirements. Recommendation: We recommend the City continue to work with the FTA on an amendment that will add funds to the award and extend the period. The City should ensure that its policies and procedures adequately address period of performance requirements going forward.
Show full finding ▾Hide full finding ▴2021-001 Period of Performance Federal Program: Federal Transit-Formula Grants (20.507) Federal Agency: U.S. Department of Transportation, Federal Transit Administration Pass-through Entity: None Criteria: OMB Uniform Guidance requires nonfederal entities to liquidate all obligations incurred under the federal award not later than 90 calendar days after the end date of the period of performance as specified in the terms and conditions of the federal award unless the federal awarding agency or pass-through entity authorizes an extension. Condition: For the City?s UT-2016-011 FTA award, the period of performance ended June 30, 2020. The City continued to operate and receive reimbursements under this award through June 30, 2021 with no extension in place. It?s our understanding that the City is working with the FTA on an amendment that will add funds to the award and extend the period. Cause: The City has experienced personnel changes relating to this federal program and an amendment or extension was not made timely. Effect: The City is not in compliance with federal requirements. Recommendation: We recommend the City continue to work with the FTA on an amendment that will add funds to the award and extend the period. The City should ensure that its policies and procedures adequately address period of performance requirements going forward.
See Corrective Action Plan for chart/table
FAC accepted this audit on January 19, 2021 — management decision was due July 19, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on January 7, 2019 — management decision was due July 7, 2019.
FAC accepted this audit on January 1, 2018 — management decision was due July 1, 2018.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on January 16, 2017 — management decision was due July 16, 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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