EIN: 946000334
UEI: FTDELPNDKKT7
Audited by: Badawi & Associates, CPAs
Oversight agency: 21 [Department of the Treasury]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 10, 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 September 10, 2026 (11 days from today).
What is a management decision? →FAC accepted this audit on March 7, 2025 — management decision was due September 7, 2025.
FAC accepted this audit on February 12, 2024 — management decision was due August 12, 2024.
FAC accepted this audit on January 10, 2023 — management decision was due July 10, 2023.
FAC accepted this audit on January 13, 2022 — management decision was due July 13, 2022.
FAC accepted this audit on March 23, 2021 — management decision was due September 23, 2021.
FAC accepted this audit on April 28, 2020 — management decision was due October 28, 2020.
During our audit, we noted that the City had federal awards expended in fiscal years 2018 and 2017 which were not reported on the Schedules of Expenditures of Federal Awards covering fiscal years 2018 and 2017. Cause: Based on the City?s understanding of the preparation of the SEFA, the Federal awards expenditures were reported when the reimbursement requests were submitted rather than when the activity related to the Federal award occurred. Questioned Costs: Total federal awards expended under Highway Planning and Construction program but not reported on the SEFA in fiscal years 2018 and 2017 were $884,664 and $119,220 respectively. Total federal award expended under Federal Transit Cluster program but not reported on the SEFA in fiscal year 2017 was $321,196. Context and Effect: The Schedules of Expenditures of Federal Awards for fiscal years 2017 and 2018 did not report all federal awards expended during those fiscal years as per the criteria above. These expenditures were also excluded in the current year SEFA per guidance from U.S. Department of Transportation. Recommendation: We recommend that the City change its process of preparing the SEFA to ensure that all federal awards expended are reported accurately and timely as prescribed per federal regulations.
Show full finding ▾Hide full finding ▴Condition: During our audit, we noted that the City had federal awards expended in fiscal years 2018 and 2017 which were not reported on the Schedules of Expenditures of Federal Awards covering fiscal years 2018 and 2017. Cause: Based on the City?s understanding of the preparation of the SEFA, the Federal awards expenditures were reported when the reimbursement requests were submitted rather than when the activity related to the Federal award occurred. Questioned Costs: Total federal awards expended under Highway Planning and Construction program but not reported on the SEFA in fiscal years 2018 and 2017 were $884,664 and $119,220 respectively. Total federal award expended under Federal Transit Cluster program but not reported on the SEFA in fiscal year 2017 was $321,196. Context and Effect: The Schedules of Expenditures of Federal Awards for fiscal years 2017 and 2018 did not report all federal awards expended during those fiscal years as per the criteria above. These expenditures were also excluded in the current year SEFA per guidance from U.S. Department of Transportation. Recommendation: We recommend that the City change its process of preparing the SEFA to ensure that all federal awards expended are reported accurately and timely as prescribed per federal regulations.
The City has controls in place to ensure all Federal awards expenditures are timely reported, however based on discussions in prior years, it was determined that the information would be captured when a claim was submitted not necessarily when the expenditures occurred. The City will make the change to capture and report timely all expenditures incurred.
FAC accepted this audit on January 15, 2019 — management decision was due July 15, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on February 14, 2018 — management decision was due August 14, 2018.
FAC accepted this audit on January 25, 2017 — management decision was due July 25, 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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