EIN: 310947416
UEI: K3JLM9VLJKM1
Audited by: CLIFTONLARSONALLEN LLP (CLA)
Oversight agency: 11 [Department of Commerce]
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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 March 23, 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 23, 2026 (20 days from today).
What is a management decision? →FAC accepted this audit on March 27, 2025 — management decision was due September 27, 2025.
FAC accepted this audit on April 4, 2024 — management decision was due October 4, 2024.
FAC accepted this audit on April 13, 2023 — management decision was due October 13, 2023.
FAC accepted this audit on April 10, 2022 — management decision was due October 10, 2022.
During 2007, the City of Fort Wayne requested that Community Development Block Grant (CDBG) monies be returned to the City. The CDC returned collections on loans receivable on a quarterly basis. As requested, CDC returned the following amounts to the City: 2007 $ 214,860 2008 92,998 2009 112,199 2010 101,223 2011 98,524 2012 271,025 2013 81,784 2014 97,313 2015 192,478 2016 50,575 2017 46,538 2018 48,252 As of December 31, 2018, all CDBG money had been replaced with CEDIT funds leaving no loans receivable related to CDBG dollars in the EDA fund. This money was considered match money for the EDA loan fund. Criteria: As stated in the EDA grant, all monies placed in that program must remain. Cause: The City of Fort Wayne determined that certain CDBG loans administered by the CDC were not in compliance with CDBG loan guidelines. The CDC does not agree with the City's interpretation of the guidelines in question. The CDC was willing to follow the guidelines going forward; however, the City declined and determined that the money be returned. Effect: This returned CDBG money is no longer available to the CDC and, therefore, is not considered available as match funds. Recommendation: The CDC must find alternate funding to make up the lost match dollars. Views of Responsible Officials and Planned Corrective Actions: The decision by the City of Fort Wayne to re-program these funds was within its discretion. As of January 1, 2010, the City of Fort Wayne agreed to replace the CDBG dollars being returned to the City with CEDIT funds. While this resolves the match issue from January 1, 2010, going forward, it does not solve the monies already returned during 2007-2009. For the amounts prior to 2010, CDC is in correspondence with the EDA to determine the amount that must be replaced to maintain the appropriate federal to local share percentage, or a waiver of the requirement to replace the funds, as the local match remains in excess of the original requirement.
Show full finding ▾Hide full finding ▴FINDINGS - FINANCIAL STATEMENT AUDIT No Findings for 2021 FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAMS AUDIT Finding 2021 001: (repeat finding) Economic Development Administration (EDA) CFDA No. 11.307; Grant No. 06 19 01917; Title IX Implementation Grant Revolving Loan Fund Condition: During 2007, the City of Fort Wayne requested that Community Development Block Grant (CDBG) monies be returned to the City. The CDC returned collections on loans receivable on a quarterly basis. As requested, CDC returned the following amounts to the City: 2007 $ 214,860 2008 92,998 2009 112,199 2010 101,223 2011 98,524 2012 271,025 2013 81,784 2014 97,313 2015 192,478 2016 50,575 2017 46,538 2018 48,252 As of December 31, 2018, all CDBG money had been replaced with CEDIT funds leaving no loans receivable related to CDBG dollars in the EDA fund. This money was considered match money for the EDA loan fund. Criteria: As stated in the EDA grant, all monies placed in that program must remain. Cause: The City of Fort Wayne determined that certain CDBG loans administered by the CDC were not in compliance with CDBG loan guidelines. The CDC does not agree with the City's interpretation of the guidelines in question. The CDC was willing to follow the guidelines going forward; however, the City declined and determined that the money be returned. Effect: This returned CDBG money is no longer available to the CDC and, therefore, is not considered available as match funds. Recommendation: The CDC must find alternate funding to make up the lost match dollars. Views of Responsible Officials and Planned Corrective Actions: The decision by the City of Fort Wayne to re-program these funds was within its discretion. As of January 1, 2010, the City of Fort Wayne agreed to replace the CDBG dollars being returned to the City with CEDIT funds. While this resolves the match issue from January 1, 2010, going forward, it does not solve the monies already returned during 2007-2009. For the amounts prior to 2010, CDC is in correspondence with the EDA to determine the amount that must be replaced to maintain the appropriate federal to local share percentage, or a waiver of the requirement to replace the funds, as the local match remains in excess of the original requirement.
Findings: 2021-001; 2020-001; 2019-001; 2018-001; 2017-001; 2016-001; 2015-001; 2014-001; 2013-001; 2012-001; 2011-001; 2010-001; 2009-002; 2008-003 Contact Person Responsible for Corrective Action: Cheryl Blackman Contact Phone Number: 260-247-2108 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: As of January 1, 2010, the City of Fort Wayne agreed to replace the CDBG dollars being returned to the City with CEDIT funds then which fulfills the match requirement for January 1, 2010 and forward until fully replaced, which was completed in 2018. In order to resolve the monies returned during 2007-2009, in which CEDIT funds were not used to replace the CDBG funds returned, the CDC has been in correspondence with the EDA to determine the amount that must be replaced to maintain the appropriate federal to local share percentage, or the waiver of the requirement to replace the funds, as the local match remains in excess of the original requirement. Anticipated Completion Date: December 31, 2022
2020-001
FAC accepted this audit on April 20, 2021 — management decision was due October 20, 2021.
During 2007, the City of Fort Wayne requested that Community Development Block Grant (CDBG) monies be returned to the City. The CDC returned collections on loans receivable on a quarterly basis. As requested, CDC returned the following amounts to the City: 2007 $ 214,860 2008 92,998 2009 112,199 2010 101,223 2011 98,524 2012 271,025 2013 81,784 2014 97,313 2015 192,478 2016 50,575 2017 46,538 2018 48,252 As of December 31, 2018, all CDBG money had been replaced with CEDIT funds leaving no loans receivable related to CDBG dollars in the EDA fund. This money was considered match money for the EDA loan fund. Criteria: As stated in the EDA grant, all monies placed in that program must remain. Cause: The City of Fort Wayne determined that certain CDBG loans administered by the CDC were not in compliance with CDBG loan guidelines. The CDC does not agree with the City's interpretation of the guidelines in question. The CDC was willing to follow the guidelines going forward; however, the City declined and determined that the money be returned. Effect: This returned CDBG money is no longer available to the CDC and, therefore, is not considered available as match funds. Recommendation: The CDC must find alternate funding to make up the lost match dollars. Views of Responsible Officials and Planned Corrective Actions: The decision by the City of Fort Wayne to re-program these funds was within its discretion. As of January 1, 2010, the City of Fort Wayne agreed to replace the CDBG dollars being returned to the City with CEDIT funds. While this resolves the match issue from January 1, 2010, going forward, it does not solve the monies already returned during 2007-2009. For the amounts prior to 2010, CDC is in correspondence with the EDA to determine the amount that must be replaced to maintain the appropriate federal to local share percentage, or a waiver of the requirement to replace the funds, as the local match remains in excess of the original requirement.
Show full finding ▾Hide full finding ▴No Findings for 2020 FINDINGS AND QUESTIONED COSTS MAJOR FEDERAL AWARD PROGRAMS AUDIT Finding 2020 001: (repeat finding) Economic Development Administration (EDA) CFDA No. 11.307; Grant No. 06 19 01917; Title IX Implementation Grant Revolving Loan Fund Condition: During 2007, the City of Fort Wayne requested that Community Development Block Grant (CDBG) monies be returned to the City. The CDC returned collections on loans receivable on a quarterly basis. As requested, CDC returned the following amounts to the City: 2007 $ 214,860 2008 92,998 2009 112,199 2010 101,223 2011 98,524 2012 271,025 2013 81,784 2014 97,313 2015 192,478 2016 50,575 2017 46,538 2018 48,252 As of December 31, 2018, all CDBG money had been replaced with CEDIT funds leaving no loans receivable related to CDBG dollars in the EDA fund. This money was considered match money for the EDA loan fund. Criteria: As stated in the EDA grant, all monies placed in that program must remain. Cause: The City of Fort Wayne determined that certain CDBG loans administered by the CDC were not in compliance with CDBG loan guidelines. The CDC does not agree with the City's interpretation of the guidelines in question. The CDC was willing to follow the guidelines going forward; however, the City declined and determined that the money be returned. Effect: This returned CDBG money is no longer available to the CDC and, therefore, is not considered available as match funds. Recommendation: The CDC must find alternate funding to make up the lost match dollars. Views of Responsible Officials and Planned Corrective Actions: The decision by the City of Fort Wayne to re-program these funds was within its discretion. As of January 1, 2010, the City of Fort Wayne agreed to replace the CDBG dollars being returned to the City with CEDIT funds. While this resolves the match issue from January 1, 2010, going forward, it does not solve the monies already returned during 2007-2009. For the amounts prior to 2010, CDC is in correspondence with the EDA to determine the amount that must be replaced to maintain the appropriate federal to local share percentage, or a waiver of the requirement to replace the funds, as the local match remains in excess of the original requirement.
Findings: 2019-001; 2018-001; 2017-001; 2016-001; 2015-001; 2014-001; 2013-001; 2012-001; 2011-001; 2010-001; 2009-002; 2008-003 Contact Person Responsible for Corrective Action: Cheryl Blackman Contact Phone Number: 260-247-2108 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: As of January 1, 2010, the City of Fort Wayne agreed to replace the CDBG dollars being returned to the City with CEDIT funds then which fulfills the match requirement for January 1, 2010 and forward until fully replaced, which was completed in 2018. In order to resolve the monies returned during 2007-2009, in which CEDIT funds were not used to replace the CDBG funds returned, the CDC has been in correspondence with the EDA to determine the amount that must be replaced to maintain the appropriate federal to local share percentage, or the waiver of the requirement to replace the funds, as the local match remains in excess of the original requirement. Anticipated Completion Date: December 31, 2021
2019-001
FAC accepted this audit on March 29, 2020 — management decision was due September 29, 2020.
During 2007, the City of Fort Wayne requested that Community Development Block Grant (CDBG) monies be returned to the City. The CDC returned collections on loans receivable on a quarterly basis. As requested, CDC returned the following amounts to the City: 2007 $ 214,860 2008 92,998 2009 112,199 2010 101,223 2011 98,524 2012 271,025 2013 81,784 2014 97,313 2015 192,478 2016 50,575 2017 46,538 2018 48,252 As of December 31, 2018, all CDBG money had been replaced with CEDIT funds leaving no remaining loans receivable related to CDBG dollars in the EDA fund. This money was considered match money for the EDA loan fund. Criteria: As stated in the EDA grant, all monies placed in that program must remain. Cause: The City of Fort Wayne determined that certain CDBG loans administered by the CDC were not in compliance with CDBG loan guidelines. The CDC does not agree with the City's interpretation of the guidelines in question. The CDC was willing to follow the guidelines going forward; however, the City declined and determined that the money be returned. Effect: This returned CDBG money is no longer available to the CDC and, therefore, is not considered available as match funds. Recommendation: The CDC must find alternate funding to make up the lost match dollars. Views of Responsible Officials and Planned Corrective Actions: The decision by the City of Fort Wayne to re program these funds was within its discretion. As of January 1, 2010, the City of Fort Wayne agreed to replace the CDBG dollars being returned to the City with CEDIT funds. While this resolves the match issue from January 1, 2010, going forward, it does not solve the monies already returned during 2007 2009. For the amounts prior to 2010, CDC is in correspondence with the EDA to determine the amount that must be replaced to maintain the appropriate federal to local share percentage.
Show full finding ▾Hide full finding ▴FINDINGS FINANCIAL STATEMENT AUDIT No Findings for 2019 FINDINGS AND QUESTIONED COSTS MAJOR FEDERAL AWARD PROGRAMS AUDIT Finding 2019 001: (repeat finding) Economic Development Administration (EDA) CFDA No. 11.307; Grant No. 06 19 01917; Title IX Implementation Grant Revolving Loan Fund Condition: During 2007, the City of Fort Wayne requested that Community Development Block Grant (CDBG) monies be returned to the City. The CDC returned collections on loans receivable on a quarterly basis. As requested, CDC returned the following amounts to the City: 2007 $ 214,860 2008 92,998 2009 112,199 2010 101,223 2011 98,524 2012 271,025 2013 81,784 2014 97,313 2015 192,478 2016 50,575 2017 46,538 2018 48,252 As of December 31, 2018, all CDBG money had been replaced with CEDIT funds leaving no remaining loans receivable related to CDBG dollars in the EDA fund. This money was considered match money for the EDA loan fund. Criteria: As stated in the EDA grant, all monies placed in that program must remain. Cause: The City of Fort Wayne determined that certain CDBG loans administered by the CDC were not in compliance with CDBG loan guidelines. The CDC does not agree with the City's interpretation of the guidelines in question. The CDC was willing to follow the guidelines going forward; however, the City declined and determined that the money be returned. Effect: This returned CDBG money is no longer available to the CDC and, therefore, is not considered available as match funds. Recommendation: The CDC must find alternate funding to make up the lost match dollars. Views of Responsible Officials and Planned Corrective Actions: The decision by the City of Fort Wayne to re program these funds was within its discretion. As of January 1, 2010, the City of Fort Wayne agreed to replace the CDBG dollars being returned to the City with CEDIT funds. While this resolves the match issue from January 1, 2010, going forward, it does not solve the monies already returned during 2007 2009. For the amounts prior to 2010, CDC is in correspondence with the EDA to determine the amount that must be replaced to maintain the appropriate federal to local share percentage.
Findings: 2019-001; 2018-001; 2017-001; 2016-001; 2015-001; 2014-001; 2013-001; 2012-001; 2011-001; 2010-001; 2009-002; 2008-003 Contact Person Responsible for Corrective Action: Cheryl Blackman Contact Phone Number: 260-247-2108 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: As of January 1, 2010, the City of Fort Wayne agreed to replace the CDBG dollars being returned to the City with CEDIT funds then which fulfills the match requirement for January 1, 2010 and forward until fully replaced. In order to resolve the monies returned during 2007-2009, in which CEDIT funds were not used to replace the CDBG funds returned, the CDC has been in correspondence with the EDA to determine the amount that must be replaced to maintain the appropriate federal to local share percentage. Anticipated Completion Date: December 31, 2020
2018-001
FAC accepted this audit on April 15, 2019 — management decision was due October 15, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-001, 2016-001, 2015-001, 2014-001, 2013-001, 2012-001, 2011-001, 2010-001, 2009-002, 2008-003
FAC accepted this audit on April 27, 2018 — management decision was due October 27, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-001, 2015-001, 2014-001, 2013-001, 2012-001, 2011-001, 2010-001, 2009-002, 2008-003
FAC accepted this audit on March 30, 2017 — management decision was due September 30, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001, 2014-001, 2013-001, 2012-001, 2011-001, 2010-001, 2009-002, 2008-003
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