Report on a Single Audit of the City of Birmingham, Birmingham, AL

What We Looked AtWe reviewed the City of Birmingham's single audit report for the fiscal year ending June 30, 2018, in order to identify findings that affect directly awarded Department of Transportation programs. An independent auditor prepared the single audit report, dated March 27, 2019.What We FoundWe found that the report contained a procurement and suspension and debarment finding that needs prompt action from the Office of the Secretary's (OST) management.RecommendationsWe recommend that OST ensures that the City complies with the procurement and suspension and debarment requirements. We also recommend that OST recovers $381,190 from the City, if applicable.