EIN: 246000695
UEI: KHXLMVNSSB75
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 25, 2024. 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 May 25, 2025, which was (453 days ago).
What is a management decision? →Preparation of Financial Statements (material weakness) Repeat Finding: Yes – 2018-001 Condition: During the course of the financial statement audit, various adjusting entries were not identified by management on a timely basis and were required to be posted to present the financial statements in accordance with accounting principles generally accepted in the United States of America. The adjusting entries affected the following accounts: • Interfund balances (due to/from and transfers between various funds) • Health insurance payable/expense (General fund) • Accounts receivable (General fund and Airport fund) Criteria: The City’s internal controls over financial reporting should result in the accurate preparation of financial statements in accordance with accounting principles generally accepted in the United States of America. Cause: The financial statement preparation process does not provide for accurate presentation of the financial information in accordance with principles generally accepted in the United States of America. Effect: Several adjusting journal entries were required to correct the financial information as provided. Questioned Costs: Unknown. Recommendation: Management should implement policies and procedures surrounding the preparation of financial statements and various supporting schedules, reconciliations, and other related data. Auditee Response and Corrective Action Plan: Management agrees with the finding. City will seek to expand capacity in financial departments and to streamline accounting records. Auditor’s Conclusion: This finding remains as stated.
The City has expanded its capacity in the administrative department and is currently working with the auditors to make these adjustments and corrections and bring the city current on all audits. Contact Person: Daniel Lynch Anticipated Completion Date: Summer 2025 (to include the 2024 audit)
2018-001
Type of Finding: Fiduciary Fund Reporting (material weakness) Repeat Finding: Yes - 2018-002 Condition: During the year ended December 31, 2020, the City did not reconcile its pension activity to the pension trial balances. Criteria: The City’s internal controls over financial reporting should result in the accurate preparation of financial statements in accordance with accounting principles generally accepted in the United States of America. Cause: The City did not have the controls in place to ensure timely reconciliation of pension activity to the trial balances. Effect: Material adjustments were made to the pension funds. Questioned Costs: None. Recommendation: The City should implement proper accounting and policies for the pension funds, inclusive of recordation and reconciliation of pension fund activity. Auditee Response and Corrective Action Plan: Management agrees with the finding. The city will begin to record and reconcile pension statements in internal accounting software and reporting. Auditor’s Conclusion: This finding remains as stated.
The city as part of its ongoing audit process will make the proper adjusting entries to reflect pension activity in internal financials. Additionally, the city’s actuary is taking on administrative roles that should help with capacity. Contact Person: Daniel Lynch Anticipated Completion Date: Summer 2025
2018-002
Type of Finding: Payroll support (material weakness) Repeat Finding: Yes - 2018-003 Condition: During the year ended December 31, 2020, the City did not maintain documentation for time worked by employees (ie: timesheets) or for accrued leave balances earned by employees. Criteria: The characteristics of internal control are presented in the context of the components of internal control discussed in Internal Control-Integrated Framework (COSO Report), published by the Committee of Sponsoring Organizations of the Treadway Commission. The COSO Report provides a framework for organizations to design, implement, and evaluate control that will facilitate compliance with the requirements of Federal laws, regulations, and program compliance requirements. Cause: The City did not have the controls in place to ensure time worked or accrued leave balances were properly supported. Effect: Salaries and wages were not properly supported by a system of internal controls which provides reasonable assurance that the charges are accurate. Salary and wage charges were not able to be reconciled to the time distribution records. Questioned Costs: Unknown. Recommendation: The City should maintain documentation for time worked for all employees and for leave as its earned and used by employees. Auditee Response and Corrective Action Plan: Management agrees with the finding. The city does record paid time off records at the departmental level. Department managers do have an accounting of the total accrued paid time off available to their employees. The city does not currently have this information in turn uploaded to its accounting software in a centralized way. The city is currently working on uploading this information into internal accounting software. Auditor’s Conclusion: This finding remains as stated.
Though the City agrees with the finding, these records are kept by the departmental managers. The city did not have accrued leave integrated into the financial system. The city has since contracted with VCS for the purpose of electronically maintaining and integrating this data. Contact Person: Daniel Lynch Anticipated Completion Date: Completed
2018-003
Type of Finding: Timely Filing of Data Collection Form (Federal Award Finding) Repeat Finding: Yes - 2018-004 Condition: Per Uniform Guidance, the City is required to file the data collection form and completed single audit package within the earlier of 30 days of receipt of the audited financial statements or nine months after year end. Criteria: The City did not file the 2020 single audit report by the required deadline. Cause: The City did not have the controls and resources in place to ensure timely completion of the financial statements and schedule of expenditures of Federal awards. Effect: The City was not in compliance with the Uniform Guidance deadline. Questioned Costs: None. Recommendation: We recommend that the City adhere to the required submission dates. Auditee Response and Corrective Action Plan: Management agrees with the finding. The city will endeavor to improve timeliness for future audits. Auditor’s Conclusion: The finding remains as stated.
The city endeavors to have all auditing up to date by Summer 2025 to include the 2024 audit period. Contact Person: Daniel Lynch Anticipated Completion Date: Summer 2025
2018-004
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 12, 2021. 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 12, 2022, which was (1623 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2017-001
GSA_MIGRATION
GSA_MIGRATION
2017-002
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
2017-003
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 21, 2020. 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 October 21, 2020, which was (2130 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2016-002
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
2016-001
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
2016-003
GSA_MIGRATION
GSA_MIGRATION
2016-004
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 29, 2017. 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 29, 2018, which was (3067 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2015-002
GSA_MIGRATION
GSA_MIGRATION
2015-003
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
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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