EIN: 936002282
UEI: XFXCFLYQ8DP6
Audited by: ALDRICH CPAS + ADVISORS LLP
Oversight agency: 21 [Department of the Treasury]
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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 February 17, 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 August 17, 2026 (12 days ago).
What is a management decision? →21-027 - Coronavirus State and Local Fiscal Recovery Funds Criteria 2 CFR Part 200.302(b)(7) requires the financial management system to include written procedures for determining the allowability of costs. Condition The City has not developed written procedures for determining the allowability of costs for departments outside of transit. Cause Administration did not have written procedures for determining the allowability of costs. Effect Unallowable costs could be charged to the program. Questioned Costs None Perspective Written procedures for determining the allowability of costs is integral to the proper design of internal controls. However, the results of audit procedures did not detect any unallowable costs charged to the program. Recommendations Management should develop written procedures as required by 2 CFR Part 200.302(b)(7) for all departments within the City. Views of Responsible Officials Management will incorporate written procedures for determining the allowability of costs into the City’s Financial Plan document, which already includes a section for City-wide policies related to grant administration.
Show full finding ▾Hide full finding ▴21-027 - Coronavirus State and Local Fiscal Recovery Funds Criteria 2 CFR Part 200.302(b)(7) requires the financial management system to include written procedures for determining the allowability of costs. Condition The City has not developed written procedures for determining the allowability of costs for departments outside of transit. Cause Administration did not have written procedures for determining the allowability of costs. Effect Unallowable costs could be charged to the program. Questioned Costs None Perspective Written procedures for determining the allowability of costs is integral to the proper design of internal controls. However, the results of audit procedures did not detect any unallowable costs charged to the program. Recommendations Management should develop written procedures as required by 2 CFR Part 200.302(b)(7) for all departments within the City. Views of Responsible Officials Management will incorporate written procedures for determining the allowability of costs into the City’s Financial Plan document, which already includes a section for City-wide policies related to grant administration.
Finding Description: 2 CFR Part 200.302(b)(7) requires the financial management system to include written procedures for determining the allowability of costs. The City has not developed written procedures for determining the allowability of costs for departments outside of transit. Corrective Action: Management will incorporate written procedures for determining the allowability of costs into the City's Financial Plan document, which already includes a section for City-wide policies related to grant administration. The Finance Director and City Manager are responsible for updating the Financial Plan, and the policy updates will be incorporated along with the adoption of the City's fiscal year 2026-2027 budget prior to June 30, 2026.
FAC accepted this audit on January 3, 2024 — management decision was due July 3, 2024.
FAC accepted this audit on February 21, 2023 — management decision was due August 21, 2023.
FAC accepted this audit on December 22, 2021 — management decision was due June 22, 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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