EIN: 146002297
UEI: F22ATQNMKMZ8
Audited by: RBT CPAs
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 September 25, 2025. 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 March 25, 2026 (157 days ago).
What is a management decision? →FAC accepted this audit on September 27, 2024 — management decision was due March 27, 2025.
The City did not file the single audit reporting package for the year ended December 31, 2022 on time. Criteria: The 2022 single audit reporting package was due September 30, 2023. Effect: The City was not in compliance with federal regulations. Questioned Costs: There was no questioned costs. Repeat Finding: This is a repeat finding. Recommendation: RBT recommends that the City start preparing for the financial statement audit earlier in the year so that it can be completed by the reporting deadline. Auditee's Response: See corrective acion plan.
Show full finding ▾Hide full finding ▴Finding 2023-002 Single Audit Report Submission Type of Finding: Compliance Finding Condition: The City did not file the single audit reporting package for the year ended December 31, 2022 on time. Criteria: The 2022 single audit reporting package was due September 30, 2023. Effect: The City was not in compliance with federal regulations. Questioned Costs: There was no questioned costs. Repeat Finding: This is a repeat finding. Recommendation: RBT recommends that the City start preparing for the financial statement audit earlier in the year so that it can be completed by the reporting deadline. Auditee's Response: See corrective acion plan.
The City Treasurer will file the Single Audit before September 30th, 2024.
2022-001
FAC accepted this audit on December 13, 2023 — management decision was due June 13, 2024.
FAC accepted this audit on February 20, 2023 — management decision was due August 20, 2023.
The City did not report an expenditure incurred during the year. Criteria: ARPA expenditure reporting requirements mandate that all ARPA funded expenditure be reported. Cause: The expense was overlooked. Effect: ARPA expenditures were under-reported. Recommendation: RBT recommends that the City review it?s reconciliation process so that reporting is complete and accurate.
Show full finding ▾Hide full finding ▴Finding 2021-001 Coronavirus State and Local Fiscal Recovery Funds Reporting Condition: The City did not report an expenditure incurred during the year. Criteria: ARPA expenditure reporting requirements mandate that all ARPA funded expenditure be reported. Cause: The expense was overlooked. Effect: ARPA expenditures were under-reported. Recommendation: RBT recommends that the City review it?s reconciliation process so that reporting is complete and accurate.
2021-001 ? The City?s Treasurer will correct reporting all expenses in an accrual basis moving forward from 2/15/23.
The City did not have sufficient internal controls over debarment. Criteria: Federal expenditure debarment requirements provide for internal controls to ensure federal funds are not used to pay contractors that are debarred. Cause: The City depended on the City Plumbing Board to require non-debarment before a license was issued. This was not specified in documentation as something that is confirmed. Effect: Debarment was not verified. Recommendation: RBT recommends that the City review the internal controls process for debarment when spending federal funds.
Show full finding ▾Hide full finding ▴Finding 2021-002 Coronavirus State and Local Fiscal Recovery Funds Procurement, suspension, and debarment Condition: The City did not have sufficient internal controls over debarment. Criteria: Federal expenditure debarment requirements provide for internal controls to ensure federal funds are not used to pay contractors that are debarred. Cause: The City depended on the City Plumbing Board to require non-debarment before a license was issued. This was not specified in documentation as something that is confirmed. Effect: Debarment was not verified. Recommendation: RBT recommends that the City review the internal controls process for debarment when spending federal funds.
2021-002 ? The City?s Treasurer will assure contractors are not federally disbarred through the City BID vetting process moving forward from 2/15/23.
FAC accepted this audit on September 28, 2021 — management decision was due March 28, 2022.
The City did not prepare a complete and accurate Schedule of Expenditures of Federal Awards and State Transportation Assistance (?SEFA?). Criteria: The Schedule of Expenditures of Federal Awards and State Transportation Assistance is required to be prepared by the Auditee under federal and state regulations. Cause: Federal and state expenditures are not tracked in one central location. Reimbursements from funding sources are not always allocated accurately to federal and state revenue accounts when received. Effect: Total expenditures of federal awards and state transportation assistance reported on the SEFA as required for the single audit were not accurate, requiring additional research and audit adjustments. Recommendation: RBT recommends that the City obtain a clearer understanding of the SEFA and the preparation process such that the annual compilation of data is complete and accurate.
Show full finding ▾Hide full finding ▴Finding 2020-003 Schedule of Expenditures of Federal Awards Preparation Condition: The City did not prepare a complete and accurate Schedule of Expenditures of Federal Awards and State Transportation Assistance (?SEFA?). Criteria: The Schedule of Expenditures of Federal Awards and State Transportation Assistance is required to be prepared by the Auditee under federal and state regulations. Cause: Federal and state expenditures are not tracked in one central location. Reimbursements from funding sources are not always allocated accurately to federal and state revenue accounts when received. Effect: Total expenditures of federal awards and state transportation assistance reported on the SEFA as required for the single audit were not accurate, requiring additional research and audit adjustments. Recommendation: RBT recommends that the City obtain a clearer understanding of the SEFA and the preparation process such that the annual compilation of data is complete and accurate.
2020-003 The City agrees and will keep the Schedule of Expenditures of Federal Awards and State Transportation Assistance Preparation (SEFA) up to date as Grants are received.
2019-003
FAC accepted this audit on September 17, 2020 — management decision was due March 17, 2021.
The City did not prepare a complete and accurate Schedule of Expenditures of Federal Awards and State Transportation Assistance (?SEFA?). Criteria: The Schedule of Expenditures of Federal Awards and State Transportation Assistance is required to be prepared by the Auditee under federal and state regulations. Cause: Federal and state expenditures are not tracked in one central location. Reimbursements from funding sources are not always allocated accurately to federal and state revenue accounts when received. Effect: Total expenditures of federal awards and state transportation assistance reported on the SEFA as required for the single audit was not accurate, requiring additional research and audit adjustments. Recommendation: RBT recommends that the City obtain a clearer understanding of the SEFA and the preparation process such that the annual compilation of data is complete and accurate.
Show full finding ▾Hide full finding ▴Finding 2019-003 Schedule of Expenditures of Federal Awards and State Transportation Assistance Preparation . Condition: The City did not prepare a complete and accurate Schedule of Expenditures of Federal Awards and State Transportation Assistance (?SEFA?). Criteria: The Schedule of Expenditures of Federal Awards and State Transportation Assistance is required to be prepared by the Auditee under federal and state regulations. Cause: Federal and state expenditures are not tracked in one central location. Reimbursements from funding sources are not always allocated accurately to federal and state revenue accounts when received. Effect: Total expenditures of federal awards and state transportation assistance reported on the SEFA as required for the single audit was not accurate, requiring additional research and audit adjustments. Recommendation: RBT recommends that the City obtain a clearer understanding of the SEFA and the preparation process such that the annual compilation of data is complete and accurate.
The city will reconcile state and federal revenues during the year insuring proper allocations at year-end.
2018-007
FAC accepted this audit on September 25, 2019 — management decision was due March 25, 2020.
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