EIN: 876000280
UEI: JLBPYUHTUGF3
Audited by: Eide Bailly LLP
Oversight agency: 39 [General Services Administration]
View federal awards & risk assessment →
Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 28, 2024. 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 28, 2024 (710 days ago).
What is a management decision? →The original SEFA provided to the auditors for major program determination did not include the Mine-Resistant Ambush Protected (MRAP) vehicle donation received under the Donated Property program. Cause: The City’s internal controls related to preparation of the SEFA did not determine that the donated MRAP should be included in the schedule of expenditures of federal awards. Effect: The SEFA did not include the donated property program. Questioned Costs: None reported. Context/Sampling: Not applicable, sampling was not used. Repeat Finding from Prior Year(s): No Recommendation: We recommend that the City enhance internal controls to ensure all program expenditures are appropriately included on the SEFA. Views of Responsible Officials: This was an unusual transaction and not a literal expenditure. We will continue to provide training on federal expenditures and items included in the SEFA and conduct in-depth research on unusual items as they happen.
Show full finding ▾Hide full finding ▴General Services Administration Federal Financial Assistance Listing 39.003 Donation of Federal Surplus Personal Property (Donated Property) Preparation of Expenditures of Federal Awards Material Weakness in Internal Control Over Compliance Criteria: Title 2 Code of Federal Regulations Part 200.502 requires the City to prepare a Schedule of Expenditures of Federal Awards (SEFA) that includes all the federal awards expended during the year including the receipt of surplus property. Condition: The original SEFA provided to the auditors for major program determination did not include the Mine-Resistant Ambush Protected (MRAP) vehicle donation received under the Donated Property program. Cause: The City’s internal controls related to preparation of the SEFA did not determine that the donated MRAP should be included in the schedule of expenditures of federal awards. Effect: The SEFA did not include the donated property program. Questioned Costs: None reported. Context/Sampling: Not applicable, sampling was not used. Repeat Finding from Prior Year(s): No Recommendation: We recommend that the City enhance internal controls to ensure all program expenditures are appropriately included on the SEFA. Views of Responsible Officials: This was an unusual transaction and not a literal expenditure. We will continue to provide training on federal expenditures and items included in the SEFA and conduct in-depth research on unusual items as they happen.
Finding 2023-002 Federal Agency Name: General Services Administration Program Name: Donation of Federal Surplus Personal Property (Donated Property) CFDA #39.003 Finding Summary: The original Schedule of Federal Expenditures provided to the auditors did not include all expenditures made during the reporting periods they selected for testing. Responsible Individuals: Helen Kurtz, City Treasurer Corrective Action Plan: This was a result of donated property where the was an unusual transaction and not a literal expenditure. We will continue to provide training on Federal expenditures and items included in SEFA and conduct in-depth research on unusual items as they happen. Anticipated Completion Date: 9/2024
FAC accepted this audit on April 10, 2023 — management decision was due October 10, 2023.
FAC accepted this audit on April 5, 2022 — management decision was due October 5, 2022.
FAC accepted this audit on September 21, 2021 — management decision was due March 21, 2022.
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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