EIN: 136007305
UEI: DGJ2SXDRPZ66
Audited by: PKF O'CONNOR DAVIES, LLP
Oversight agency: 21 [Department of the Treasury]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 5, 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 November 5, 2026 (63 days from today).
What is a management decision? →The City did not submit the Data Collection Form and the reporting package for 2021 to the FAC by the due date in accordance with Uniform Guidance requirements. Cause: The year end closing of the general ledger and preparation for audit were not completed by management in a timely manner. Context: During our audit we noted that significant reconciliations, analyses and information were not available on a timely basis to complete the audit. Effect: The City did not comply with the Uniform Guidance reporting requirements. Recommendation: We recommend that the City submit the reports referred to above on a timely basis as required. Management’s Responses: See corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2021-006 - Significant Deficiency - Untimely Submissions AL Number and Title: 84.287 Twenty-First Century Community Learning Centers Applicable Compliance Requirements: Reporting Criteria: Per the Uniform Guidance, states, local governments, and nonprofit organizations (“the auditee”) that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to the FAC within the earlier of 30 days after the receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The City did not submit the Data Collection Form and the reporting package for 2021 to the FAC by the due date in accordance with Uniform Guidance requirements. Cause: The year end closing of the general ledger and preparation for audit were not completed by management in a timely manner. Context: During our audit we noted that significant reconciliations, analyses and information were not available on a timely basis to complete the audit. Effect: The City did not comply with the Uniform Guidance reporting requirements. Recommendation: We recommend that the City submit the reports referred to above on a timely basis as required. Management’s Responses: See corrective action plan.
Management Response: This issue is tied to the multi-year delay in completing audits. The City has implemented stricter internal controls to ensure timely submission of the Data Collection Form and reporting package to the Federal Audit Clearinghouse immediately after each year’s audit is finalized. These improvements will be evident in the 2023 audit cycle.
FAC accepted this audit on November 4, 2025 — management decision was due May 4, 2026.
During the audit of expenditures under the Twenty-First Century Community Learning Centers program pay records, such as timesheets, pay rates or equivalent documentation, which support time and effort charged to the grant were not available for review. The missing files had been stored on a drive maintained by a former employee and could not be recovered. Cause: The City did not retain or migrate payroll documentation from the former employee’s system, resulting in the loss of critical records necessary to support grant expenditures. Effect or Potential Effect: Without adequate documentation, the organization cannot substantiate the allowability of payroll costs charged to the 21st CCLC grant. This may result in questioned costs and potential repayment or corrective action requirements from the granting agency. Questioned Costs: $120,064 represent salaries charged to the grant where no timesheets could be provided. Context: The ten missing timesheets were for specific pay periods throughout the fiscal year. The questioned costs represent those employee’s salaries charged to the grant for the year. Recommendation: The City should establish and enforce a formal records retention policy that ensures all grant-related documentation, including payroll and time and effort records, is preserved and accessible. Additionally, procedures should be implemented to verify that personnel costs charged to the grant comply with federal requirements and program-specific guidance. Management’s Responses: See corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2020-005 - Material Weakness - Missing Supporting Documentation CFDA Number and Title: 84.287 Twenty-First Century Community Learning Centers Applicable Compliance Requirements: Activities Allowed or Unallowed Allowable Costs/Cost Principles Criteria: According to 2 CFR §200.430(i), charges to federal awards for salaries must be based on records that accurately reflect the work performed. These records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Additionally, the Twenty-First Century Community Learning Centers program requires grantees to maintain documentation that supports personnel costs charged to the grant, including time and effort records for staff funded in whole or in part by federal funds. Condition: During the audit of expenditures under the Twenty-First Century Community Learning Centers program pay records, such as timesheets, pay rates or equivalent documentation, which support time and effort charged to the grant were not available for review. The missing files had been stored on a drive maintained by a former employee and could not be recovered. Cause: The City did not retain or migrate payroll documentation from the former employee’s system, resulting in the loss of critical records necessary to support grant expenditures. Effect or Potential Effect: Without adequate documentation, the organization cannot substantiate the allowability of payroll costs charged to the 21st CCLC grant. This may result in questioned costs and potential repayment or corrective action requirements from the granting agency. Questioned Costs: $120,064 represent salaries charged to the grant where no timesheets could be provided. Context: The ten missing timesheets were for specific pay periods throughout the fiscal year. The questioned costs represent those employee’s salaries charged to the grant for the year. Recommendation: The City should establish and enforce a formal records retention policy that ensures all grant-related documentation, including payroll and time and effort records, is preserved and accessible. Additionally, procedures should be implemented to verify that personnel costs charged to the grant comply with federal requirements and program-specific guidance. Management’s Responses: See corrective action plan.
Management Response: Due to turnover program pay records such as timesheets and equivalent documentation could not be located. The missing files had been stored on a drive maintained by a former employee and could not be recovered. The City implemented a records retention policy in 2023 and established a system to ensure that all documentation supporting expenditures is properly gathered, organized, and retained in compliance with federal requirements.
The City did not submit the Data Collection Form and the reporting package for 2020 to the FAC by the due date in accordance with Uniform Guidance requirements. Cause: The year end closing of the general ledger and preparation for audit were not completed by management in a timely manner. Context: During our audit we noted that significant reconciliations, analyses and information were not available on a timely basis to complete the audit. Effect: The City did not comply with the Uniform Guidance reporting requirements. Recommendation: We recommend that the City submit the reports referred to above on a timely basis as required. Management’s Responses: See corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2020-006 - Significant Deficiency - Untimely Submissions CFDA Number and Title: 84.287 Twenty-First Century Community Learning Centers Applicable Compliance Requirements: Reporting Criteria: Per the Uniform Guidance, states, local governments, and nonprofit organizations (“the auditee”) that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to the FAC within the earlier of 30 days after the receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The City did not submit the Data Collection Form and the reporting package for 2020 to the FAC by the due date in accordance with Uniform Guidance requirements. Cause: The year end closing of the general ledger and preparation for audit were not completed by management in a timely manner. Context: During our audit we noted that significant reconciliations, analyses and information were not available on a timely basis to complete the audit. Effect: The City did not comply with the Uniform Guidance reporting requirements. Recommendation: We recommend that the City submit the reports referred to above on a timely basis as required. Management’s Responses: See corrective action plan.
Management Response: This issue is tied to the multi-year delay in completing audits. The City has implemented stricter internal controls to ensure timely submission of the Data Collection Form and reporting package to the Federal Audit Clearinghouse immediately after each year’s audit is finalized. These improvements will be evident in the 2023 audit cycle.
FAC accepted this audit on December 4, 2025 — management decision was due June 4, 2026.
The City did not submit the Data Collection Form and the reporting package for 2019 to the FAC by the due date in accordance with Uniform Guidance requirements. Section III - Federal Award Findings and Questioned Costs (Continued) Cause: The year end closing of the general ledger and preparation for audit were not completed by management in a timely manner. Context: During our audit we noted that significant reconciliations, analyses and information were not available on a timely basis to complete the audit. Effect: The City did not comply with the Uniform Guidance reporting requirements. Recommendation: We recommend that the City submit the reports referred to above on a timely basis as required. Management’s Responses: See corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2019-006 - Significant Deficiency - Untimely Submissions CFDA Number and Title: CDBG Entitlement Grants Cluster 14.218 Community Development Block Grants/Entitlement Grants Applicable Compliance Requirements: Reporting Criteria: Per the Uniform Guidance, states, local governments, and nonprofit organizations (“the auditee”) that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to the FAC within the earlier of 30 days after the receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The City did not submit the Data Collection Form and the reporting package for 2019 to the FAC by the due date in accordance with Uniform Guidance requirements. Section III - Federal Award Findings and Questioned Costs (Continued) Cause: The year end closing of the general ledger and preparation for audit were not completed by management in a timely manner. Context: During our audit we noted that significant reconciliations, analyses and information were not available on a timely basis to complete the audit. Effect: The City did not comply with the Uniform Guidance reporting requirements. Recommendation: We recommend that the City submit the reports referred to above on a timely basis as required. Management’s Responses: See corrective action plan.
inding 2019-006 – Significant Deficiency – Untimely Data Collection Form Submissions (Prior Year Comment – Originated in 2017) Management Response: This deficiency is a result of the multi-years of delayed audits. The City will coordinate closely with the auditors to expeditious complete the outstanding audits and the submission of the data collection form and reporting package to the Federal Audit Clearinghouse immediately following the completion of each year’s audit.
2018-007
The City did not submit the Data Collection Form and the reporting package for 2019 to the FAC by the due date in accordance with Uniform Guidance requirements. Section III - Federal Award Findings and Questioned Costs (Continued) Cause: The year end closing of the general ledger and preparation for audit were not completed by management in a timely manner. Context: During our audit we noted that significant reconciliations, analyses and information were not available on a timely basis to complete the audit. Effect: The City did not comply with the Uniform Guidance reporting requirements. Recommendation: We recommend that the City submit the reports referred to above on a timely basis as required. Management’s Responses: See corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2019-006 - Significant Deficiency - Untimely Submissions CFDA Number and Title: CDBG Entitlement Grants Cluster 14.218 Community Development Block Grants/Entitlement Grants Applicable Compliance Requirements: Reporting Criteria: Per the Uniform Guidance, states, local governments, and nonprofit organizations (“the auditee”) that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to the FAC within the earlier of 30 days after the receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The City did not submit the Data Collection Form and the reporting package for 2019 to the FAC by the due date in accordance with Uniform Guidance requirements. Section III - Federal Award Findings and Questioned Costs (Continued) Cause: The year end closing of the general ledger and preparation for audit were not completed by management in a timely manner. Context: During our audit we noted that significant reconciliations, analyses and information were not available on a timely basis to complete the audit. Effect: The City did not comply with the Uniform Guidance reporting requirements. Recommendation: We recommend that the City submit the reports referred to above on a timely basis as required. Management’s Responses: See corrective action plan.
inding 2019-006 – Significant Deficiency – Untimely Data Collection Form Submissions (Prior Year Comment – Originated in 2017) Management Response: This deficiency is a result of the multi-years of delayed audits. The City will coordinate closely with the auditors to expeditious complete the outstanding audits and the submission of the data collection form and reporting package to the Federal Audit Clearinghouse immediately following the completion of each year’s audit.
2018-007
Our audit revealed that certain documentation supporting drawdown amounts for certain expenditures were misplaced. Cause: Constant turnover in personnel responsible for administering these programs and lack of adequate training and cross training of personnel. Effect or Potential Effect: The funding agency could disallow the costs that do not have the appropriate supporting documentation and approvals. Known Questioned Costs: $16,783 Likely Questioned Costs: Unable to determine given the significant deficiency on internal controls on compliance for this program. Recommendation: We recommend that the Agency maintain the supporting documentation for expenditures as required by the federal guidelines. Further, documentation should be reviewed and approved prior to payment. Management’s Responses: See corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2019-007 - Significant Deficiency - Maintenance of Financial Records CFDA Number and Title: CDBG Entitlement Grants Cluster 14.218 Community Development Block Grants/Entitlement Grants Applicable Compliance Requirements: Activities Allowed or Unallowed Allowable Costs/Cost Principles Criteria: Title 24 of the United States Department of Housing and Urban Development (“HUD”) of the Code of Federal Regulations (“CFR”) §570.506(a) specifies that the grantee must keep records which provide a full description of each activity that is selected for assistance, including its location, the amount of funds budgeted, obligated and expended for the activity, and the provision of the regulations under which the activity is eligible. Condition: Our audit revealed that certain documentation supporting drawdown amounts for certain expenditures were misplaced. Cause: Constant turnover in personnel responsible for administering these programs and lack of adequate training and cross training of personnel. Effect or Potential Effect: The funding agency could disallow the costs that do not have the appropriate supporting documentation and approvals. Known Questioned Costs: $16,783 Likely Questioned Costs: Unable to determine given the significant deficiency on internal controls on compliance for this program. Recommendation: We recommend that the Agency maintain the supporting documentation for expenditures as required by the federal guidelines. Further, documentation should be reviewed and approved prior to payment. Management’s Responses: See corrective action plan.
Finding 2019-007 – Significant Deficiency - Maintenance of Financial Records (Prior Year Comment – Originated in 2016) Management Response: The City has established a records retention policy and has gathered and organized all documentation supporting expenditures as required by the federal guidelines.
2018-005
Our audit revealed that certain documentation supporting drawdown amounts for certain expenditures were misplaced. Cause: Constant turnover in personnel responsible for administering these programs and lack of adequate training and cross training of personnel. Effect or Potential Effect: The funding agency could disallow the costs that do not have the appropriate supporting documentation and approvals. Known Questioned Costs: $16,783 Likely Questioned Costs: Unable to determine given the significant deficiency on internal controls on compliance for this program. Recommendation: We recommend that the Agency maintain the supporting documentation for expenditures as required by the federal guidelines. Further, documentation should be reviewed and approved prior to payment. Management’s Responses: See corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2019-007 - Significant Deficiency - Maintenance of Financial Records CFDA Number and Title: CDBG Entitlement Grants Cluster 14.218 Community Development Block Grants/Entitlement Grants Applicable Compliance Requirements: Activities Allowed or Unallowed Allowable Costs/Cost Principles Criteria: Title 24 of the United States Department of Housing and Urban Development (“HUD”) of the Code of Federal Regulations (“CFR”) §570.506(a) specifies that the grantee must keep records which provide a full description of each activity that is selected for assistance, including its location, the amount of funds budgeted, obligated and expended for the activity, and the provision of the regulations under which the activity is eligible. Condition: Our audit revealed that certain documentation supporting drawdown amounts for certain expenditures were misplaced. Cause: Constant turnover in personnel responsible for administering these programs and lack of adequate training and cross training of personnel. Effect or Potential Effect: The funding agency could disallow the costs that do not have the appropriate supporting documentation and approvals. Known Questioned Costs: $16,783 Likely Questioned Costs: Unable to determine given the significant deficiency on internal controls on compliance for this program. Recommendation: We recommend that the Agency maintain the supporting documentation for expenditures as required by the federal guidelines. Further, documentation should be reviewed and approved prior to payment. Management’s Responses: See corrective action plan.
Finding 2019-007 – Significant Deficiency - Maintenance of Financial Records (Prior Year Comment – Originated in 2016) Management Response: The City has established a records retention policy and has gathered and organized all documentation supporting expenditures as required by the federal guidelines.
2018-005
FAC accepted this audit on February 19, 2025 — management decision was due August 19, 2025.
The City did not submit the Data Collection Form and the reporting package for 2019 to the FAC by the due date in accordance with Uniform Guidance requirements. Section III - Federal Award Findings and Questioned Costs (Continued) Cause: The year end closing of the general ledger and preparation for audit were not completed by management in a timely manner. Context: During our audit we noted that significant reconciliations, analyses and information were not available on a timely basis to complete the audit. Effect: The City did not comply with the Uniform Guidance reporting requirements. Recommendation: We recommend that the City submit the reports referred to above on a timely basis as required. Management’s Responses: See corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2019-006 - Significant Deficiency - Untimely Submissions CFDA Number and Title: CDBG Entitlement Grants Cluster 14.218 Community Development Block Grants/Entitlement Grants Applicable Compliance Requirements: Reporting Criteria: Per the Uniform Guidance, states, local governments, and nonprofit organizations (“the auditee”) that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to the FAC within the earlier of 30 days after the receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The City did not submit the Data Collection Form and the reporting package for 2019 to the FAC by the due date in accordance with Uniform Guidance requirements. Section III - Federal Award Findings and Questioned Costs (Continued) Cause: The year end closing of the general ledger and preparation for audit were not completed by management in a timely manner. Context: During our audit we noted that significant reconciliations, analyses and information were not available on a timely basis to complete the audit. Effect: The City did not comply with the Uniform Guidance reporting requirements. Recommendation: We recommend that the City submit the reports referred to above on a timely basis as required. Management’s Responses: See corrective action plan.
inding 2019-006 – Significant Deficiency – Untimely Data Collection Form Submissions (Prior Year Comment – Originated in 2017) Management Response: This deficiency is a result of the multi-years of delayed audits. The City will coordinate closely with the auditors to expeditious complete the outstanding audits and the submission of the data collection form and reporting package to the Federal Audit Clearinghouse immediately following the completion of each year’s audit.
2018-007
The City did not submit the Data Collection Form and the reporting package for 2019 to the FAC by the due date in accordance with Uniform Guidance requirements. Section III - Federal Award Findings and Questioned Costs (Continued) Cause: The year end closing of the general ledger and preparation for audit were not completed by management in a timely manner. Context: During our audit we noted that significant reconciliations, analyses and information were not available on a timely basis to complete the audit. Effect: The City did not comply with the Uniform Guidance reporting requirements. Recommendation: We recommend that the City submit the reports referred to above on a timely basis as required. Management’s Responses: See corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2019-006 - Significant Deficiency - Untimely Submissions CFDA Number and Title: CDBG Entitlement Grants Cluster 14.218 Community Development Block Grants/Entitlement Grants Applicable Compliance Requirements: Reporting Criteria: Per the Uniform Guidance, states, local governments, and nonprofit organizations (“the auditee”) that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to the FAC within the earlier of 30 days after the receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The City did not submit the Data Collection Form and the reporting package for 2019 to the FAC by the due date in accordance with Uniform Guidance requirements. Section III - Federal Award Findings and Questioned Costs (Continued) Cause: The year end closing of the general ledger and preparation for audit were not completed by management in a timely manner. Context: During our audit we noted that significant reconciliations, analyses and information were not available on a timely basis to complete the audit. Effect: The City did not comply with the Uniform Guidance reporting requirements. Recommendation: We recommend that the City submit the reports referred to above on a timely basis as required. Management’s Responses: See corrective action plan.
inding 2019-006 – Significant Deficiency – Untimely Data Collection Form Submissions (Prior Year Comment – Originated in 2017) Management Response: This deficiency is a result of the multi-years of delayed audits. The City will coordinate closely with the auditors to expeditious complete the outstanding audits and the submission of the data collection form and reporting package to the Federal Audit Clearinghouse immediately following the completion of each year’s audit.
2018-007
Our audit revealed that certain documentation supporting drawdown amounts for certain expenditures were misplaced. Cause: Constant turnover in personnel responsible for administering these programs and lack of adequate training and cross training of personnel. Effect or Potential Effect: The funding agency could disallow the costs that do not have the appropriate supporting documentation and approvals. Known Questioned Costs: $16,783 Likely Questioned Costs: Unable to determine given the significant deficiency on internal controls on compliance for this program. Recommendation: We recommend that the Agency maintain the supporting documentation for expenditures as required by the federal guidelines. Further, documentation should be reviewed and approved prior to payment. Management’s Responses: See corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2019-007 - Significant Deficiency - Maintenance of Financial Records CFDA Number and Title: CDBG Entitlement Grants Cluster 14.218 Community Development Block Grants/Entitlement Grants Applicable Compliance Requirements: Activities Allowed or Unallowed Allowable Costs/Cost Principles Criteria: Title 24 of the United States Department of Housing and Urban Development (“HUD”) of the Code of Federal Regulations (“CFR”) §570.506(a) specifies that the grantee must keep records which provide a full description of each activity that is selected for assistance, including its location, the amount of funds budgeted, obligated and expended for the activity, and the provision of the regulations under which the activity is eligible. Condition: Our audit revealed that certain documentation supporting drawdown amounts for certain expenditures were misplaced. Cause: Constant turnover in personnel responsible for administering these programs and lack of adequate training and cross training of personnel. Effect or Potential Effect: The funding agency could disallow the costs that do not have the appropriate supporting documentation and approvals. Known Questioned Costs: $16,783 Likely Questioned Costs: Unable to determine given the significant deficiency on internal controls on compliance for this program. Recommendation: We recommend that the Agency maintain the supporting documentation for expenditures as required by the federal guidelines. Further, documentation should be reviewed and approved prior to payment. Management’s Responses: See corrective action plan.
Finding 2019-007 – Significant Deficiency - Maintenance of Financial Records (Prior Year Comment – Originated in 2016) Management Response: The City has established a records retention policy and has gathered and organized all documentation supporting expenditures as required by the federal guidelines.
2018-005
Our audit revealed that certain documentation supporting drawdown amounts for certain expenditures were misplaced. Cause: Constant turnover in personnel responsible for administering these programs and lack of adequate training and cross training of personnel. Effect or Potential Effect: The funding agency could disallow the costs that do not have the appropriate supporting documentation and approvals. Known Questioned Costs: $16,783 Likely Questioned Costs: Unable to determine given the significant deficiency on internal controls on compliance for this program. Recommendation: We recommend that the Agency maintain the supporting documentation for expenditures as required by the federal guidelines. Further, documentation should be reviewed and approved prior to payment. Management’s Responses: See corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2019-007 - Significant Deficiency - Maintenance of Financial Records CFDA Number and Title: CDBG Entitlement Grants Cluster 14.218 Community Development Block Grants/Entitlement Grants Applicable Compliance Requirements: Activities Allowed or Unallowed Allowable Costs/Cost Principles Criteria: Title 24 of the United States Department of Housing and Urban Development (“HUD”) of the Code of Federal Regulations (“CFR”) §570.506(a) specifies that the grantee must keep records which provide a full description of each activity that is selected for assistance, including its location, the amount of funds budgeted, obligated and expended for the activity, and the provision of the regulations under which the activity is eligible. Condition: Our audit revealed that certain documentation supporting drawdown amounts for certain expenditures were misplaced. Cause: Constant turnover in personnel responsible for administering these programs and lack of adequate training and cross training of personnel. Effect or Potential Effect: The funding agency could disallow the costs that do not have the appropriate supporting documentation and approvals. Known Questioned Costs: $16,783 Likely Questioned Costs: Unable to determine given the significant deficiency on internal controls on compliance for this program. Recommendation: We recommend that the Agency maintain the supporting documentation for expenditures as required by the federal guidelines. Further, documentation should be reviewed and approved prior to payment. Management’s Responses: See corrective action plan.
Finding 2019-007 – Significant Deficiency - Maintenance of Financial Records (Prior Year Comment – Originated in 2016) Management Response: The City has established a records retention policy and has gathered and organized all documentation supporting expenditures as required by the federal guidelines.
2018-005
FAC accepted this audit on August 29, 2024 — management decision was due March 1, 2025.
Our audit revealed that certain documentation supporting drawdown amounts for certain expenditures were misplaced. Cause: Constant turnover in personnel responsible for administering these programs and lack of adequate training and cross training of personnel. Effect or Potential Effect: The funding agency could disallow the costs that do not have the appropriate supporting documentation and approvals. Known Questioned Costs: $17,820 Recommendation: We recommend that the Agency maintain the supporting documentation for expenditures as required by the federal guidelines. Further, documentation should be reviewed and approved prior to payment. Management’s Responses: See corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2018-005 - Material Weakness - Maintenance of Financial Records. Federal Awarding Agency: Department of Housing and Urban Development. CFDA Number and Title: 14.267 Continuum of Care Program. Applicable Compliance Requirements: Activities Allowed or Unallowed; Allowable Costs/Cost Principles. Criteria: Title 24 of the United States Department of Housing Urban Development (“HUD”) of the Code of Federal Regulations (“CFR”) §570.506(a) specifies that the grantee must keep records which provide a full description of each activity that is selected for assistance, including its location, the amount of funds budgeted, obligated and expended for the activity, and the provision of the regulations under which the activity is eligible. Condition: Our audit revealed that certain documentation supporting drawdown amounts for certain expenditures were misplaced. Cause: Constant turnover in personnel responsible for administering these programs and lack of adequate training and cross training of personnel. Effect or Potential Effect: The funding agency could disallow the costs that do not have the appropriate supporting documentation and approvals. Known Questioned Costs: $17,820 Recommendation: We recommend that the Agency maintain the supporting documentation for expenditures as required by the federal guidelines. Further, documentation should be reviewed and approved prior to payment. Management’s Responses: See corrective action plan.
Finding 2018-005 - Material Weakness - Maintenance of Financial Records (Prior Year Comment – Originated in 2016) Management Response: The City has established a records retention policy and has gathered and organized all documentation supporting expenditures as required by the federal guidelines.
2017-006
The City did not submit the Data Collection Form and the reporting package for 2018 to the FAC by the due date in accordance with Uniform Guidance requirements. Cause: The year end closing of the general ledger and preparation for audit were not completed by management in a timely manner. Context: During our audit we noted that significant reconciliations, analyses and information were not available on a timely basis to complete the audit. Effect: The City did not comply with the Uniform Guidance reporting requirements. Recommendation: We recommend that the City submit the reports referred to above on a timely basis as required. Management’s Responses: See corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2018-007 - Significant Deficiency - Untimely Submissions. CFDA Number and Title: 14.267 Continuum of Care Program - 84.287 Twenty-First Century Community Learning Centers. Applicable Compliance Requirements: Reporting. Criteria: Per the Uniform Guidance, states, local governments, and nonprofit organizations (“the auditee”) that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to the FAC within the earlier of 30 days after the receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The City did not submit the Data Collection Form and the reporting package for 2018 to the FAC by the due date in accordance with Uniform Guidance requirements. Cause: The year end closing of the general ledger and preparation for audit were not completed by management in a timely manner. Context: During our audit we noted that significant reconciliations, analyses and information were not available on a timely basis to complete the audit. Effect: The City did not comply with the Uniform Guidance reporting requirements. Recommendation: We recommend that the City submit the reports referred to above on a timely basis as required. Management’s Responses: See corrective action plan.
Finding 2018-007 – Significant Deficiency – Untimely Data Collection Form Submissions (Prior Year Comment – Originated in 2017) Management Response: This deficiency is a result of the multi-years of delayed audits. The City will coordinate closely with the auditors to expeditious complete the outstanding audits and the submission of the data collection form and reporting package to the Federal Audit Clearinghouse immediately following the completion of each year’s audit.
2017-007
FAC accepted this audit on May 28, 2024 — management decision was due November 28, 2024.
Our audit revealed that certain documentation supporting drawdown amounts for certain expenditures were misplaced. -- Cause: Constant turnover in personnel responsible for administering these programs and lack of adequate training and cross training of personnel. -- Effect or Potential Effect: The funding agency could disallow the costs that do not have the appropriate supporting documentation and approvals. -- Known Questioned Costs: $173,143 -- Recommendation: We recommend that the Agency maintain the supporting documentation for expenditures as required by the federal guidelines. Further, documentation should be reviewed and approved prior to payment. -- Management’s Responses: See corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2017-006 - Material Weakness - Maintenance of Financial Records -- Federal Awarding Agency: Department of Housing and Urban Development -- CFDA Number and Title: CDBG Entitlement Grants Cluster; 14.218 Community Development Block Grants/Entitlement Grants -- Applicable Compliance Requirements: Activities Allowed or Unallowed and Allowable Costs/Cost Principles -- CFDA Number and Title: 14.267 Continuum of Care Program -- Applicable Compliance Requirements: -- Activities Allowed or Unallowed; Allowable Costs/Cost Principles and Eligibility. -- Criteria: Title 24 of the United States Department of Housing Urban Development (“HUD”) of the Code of Federal Regulations (“CFR”) §570.506(a) specifies that the grantee must keep records which provide a full description of each activity that is selected for assistance, including its location, the amount of funds budgeted, obligated and expended for the activity, and the provision of the regulations under which the activity is eligible. -- Condition: Our audit revealed that certain documentation supporting drawdown amounts for certain expenditures were misplaced. -- Cause: Constant turnover in personnel responsible for administering these programs and lack of adequate training and cross training of personnel. -- Effect or Potential Effect: The funding agency could disallow the costs that do not have the appropriate supporting documentation and approvals. -- Known Questioned Costs: $173,143 -- Recommendation: We recommend that the Agency maintain the supporting documentation for expenditures as required by the federal guidelines. Further, documentation should be reviewed and approved prior to payment. -- Management’s Responses: See corrective action plan.
Material Weakness - Maintenance of Financial Records of the MVURA Management Response: The MVURA has established a records retention policy and has gathered and organized all documentation supporting expenditures as required by the federal guidelines.
The City did not submit the Data Collection Form and the reporting package for 2017 to the FAC by the due date in accordance with Uniform Guidance requirements. -- Cause: The year end closing of the general ledger and preparation for audit were not completed by management in a timely manner. - Context: During our audit we noted that significant reconciliations, analyses and information were not available on a timely basis to complete the audit. -- Effect: The City did not comply with the Uniform Guidance reporting requirements. - Recommendation: We recommend that the City submit the reports referred to above on a timely basis as required. - Management’s Responses: See corrective action plan
Show full finding ▾Hide full finding ▴Finding 2017-007 - Significant Deficiency - Untimely Submissions; CFDA Number and Title: CDBG Entitlement Grants Cluster; 14.218 Community Development Block Grants/Entitlement Grants; -- Applicable Compliance Requirements: Reporting -- Criteria: Per the Uniform Guidance, states, local governments, and nonprofit organizations (“the auditee”) that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to the FAC within the earlier of 30 days after the receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. -- Condition: The City did not submit the Data Collection Form and the reporting package for 2017 to the FAC by the due date in accordance with Uniform Guidance requirements. -- Cause: The year end closing of the general ledger and preparation for audit were not completed by management in a timely manner. - Context: During our audit we noted that significant reconciliations, analyses and information were not available on a timely basis to complete the audit. -- Effect: The City did not comply with the Uniform Guidance reporting requirements. - Recommendation: We recommend that the City submit the reports referred to above on a timely basis as required. - Management’s Responses: See corrective action plan
Significant Deficiency - Untimely Submissions Management Response: This deficiency is a result of the multi-years of delayed audits. The city will coordinate closely with the auditors to expeditious complete the outstanding audits and the submission of the data collection form and reporting package to the Federal Audit Clearinghouse immediately following the completion of each year’s audit.
2016-007
FAC accepted this audit on April 11, 2023 — management decision was due October 11, 2023.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
2015-003
GSA_MIGRATION
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GSA_MIGRATION
2015-004
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