EIN: 936002227
UEI: GSA_MIGRATION
Audited by: SGA CPAS & CONSULTANTS LLP
Oversight agency: 97 [Department of Homeland Security]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 8, 2020. 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 8, 2020 (2253 days ago).
What is a management decision? →The City has no internal controls in place to ensure that federal program matching requirements are complied with. Criteria: City management should ensure internal controls over compliance with federal grant matching requirements are in place. Effect: Because the matching requirement was not effectively monitored, the City did not spend the full amount funds required under their federal program agreement. Effect: Because the matching requirement was not effectively monitored, the City did not spend the full amount funds required under their federal program agreement. Cause: Lack of internal control to monitor the grant?s matching requirement. Recommendation: The City should implement central tracking of all federal grants, which would include analysis of all significant compliance requirements, and regular monitoring of related matching requirements when applicable. View of responsible officials and planned corrective actions: The City agrees with this finding. Please refer to the corrective action plan on Pages 81-83.
Show full finding ▾Hide full finding ▴Department of Homeland Security 2019-003: Assistance to Firefighters Grant, CFDA #97.044, Grant Period September 1, 2017 through July 30, 2019 Significant deficiency in internal control over Federal Program matching requirement Condition: The City has no internal controls in place to ensure that federal program matching requirements are complied with. Criteria: City management should ensure internal controls over compliance with federal grant matching requirements are in place. Effect: Because the matching requirement was not effectively monitored, the City did not spend the full amount funds required under their federal program agreement. Effect: Because the matching requirement was not effectively monitored, the City did not spend the full amount funds required under their federal program agreement. Cause: Lack of internal control to monitor the grant?s matching requirement. Recommendation: The City should implement central tracking of all federal grants, which would include analysis of all significant compliance requirements, and regular monitoring of related matching requirements when applicable. View of responsible officials and planned corrective actions: The City agrees with this finding. Please refer to the corrective action plan on Pages 81-83.
Finding 2019-003 Federal Award Findings-Deficiency in Internal Controls over Federal matching requirements. Name of Contact Person Bryan Cutchen City Administrator Effectively immediately all Federal Grants (and other Grants) will be monitored by both the operating department involved and the Finance Directors or City Administrator?s office. All essential documents will be maintained in both locations with a central file maintained in the FD or CA office with the original documents. In addition a file will be maintained in both locations with critical requirements and dates pertaining to compliance with the grant requirements (matching funds required, matching funds spent to date, grant funds spent to date, key dates such as expiration dates, extension requests etc.) Critical dates will calendared with a reminder so that they are not missed. This file will be reviewed monthly. Proposed completion date December 31, 2019.
The City did not maintain written procedures for procurement transactions for federal programs as required by the Uniform Guidance. Criteria: The City must document their internal policy for federal procurement, including written standards of conduct covering conflicts of interest and governing the actions of its employees engaged in the selection, award and administration of contracts. Effect: Because there were no written procedures for procurement, City staff have no formal policy guidance to ensure they are complying with federal procurement rules when making purchases with federal funding. Cause: Lack of documentation of the City?s policies for federal procurement transactions. Recommendation: The City should take steps to create written procurement policy that complies with the requirements set forth in the Uniform Guidance (CFR 200.318). View of responsible officials and planned corrective actions: The City agrees with this finding. Please refer to the corrective action plan on Pages 81-83.
Show full finding ▾Hide full finding ▴Department of Homeland Security 2019-004: Assistance to Firefighters Grant, CFDA #97.044, Grant Period September 1, 2017 through July 30, 2019 Significant deficiency in internal control over Procurement compliance requirement Condition: The City did not maintain written procedures for procurement transactions for federal programs as required by the Uniform Guidance. Criteria: The City must document their internal policy for federal procurement, including written standards of conduct covering conflicts of interest and governing the actions of its employees engaged in the selection, award and administration of contracts. Effect: Because there were no written procedures for procurement, City staff have no formal policy guidance to ensure they are complying with federal procurement rules when making purchases with federal funding. Cause: Lack of documentation of the City?s policies for federal procurement transactions. Recommendation: The City should take steps to create written procurement policy that complies with the requirements set forth in the Uniform Guidance (CFR 200.318). View of responsible officials and planned corrective actions: The City agrees with this finding. Please refer to the corrective action plan on Pages 81-83.
Finding 2019-004 Federal Award Findings-Deficiency in Internal Controls over Federal requirements-Procurement Policy Documentation Name of Contact Person Bryan Cutchen City Administrator The City Employees have access to computer based procurement standards for both federal and state levels and can use that as a resource however, the Administration agrees that a written document specific to the City must be maintained ensuring that all procurement standards for federal, state and other applicable jurisdictions are met and that any criteria specific to the City procurement processes are documented. This documentation is already in process. Proposed completion date December 31, 2019.
FAC accepted this audit on February 19, 2019 — management decision was due August 19, 2019.
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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