EIN: 316000056
UEI: H4SPQK4ANTP4
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 19, 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 June 19, 2026 (65 days ago).
What is a management decision? →The City submitted all required quarterly reports for 2023; however, each report was filed after the required deadline. Reports were submitted within 60 days after quarter end, rather than by the last day of the subsequent month as required. Context: Our review confirmed that all reports were eventually filed, but none met the prescribed timeline. Cause: Lack of knowledge and insufficient internal controls over SLFRF reporting requirements. Effect: The City was not in compliance with federal reporting requirements, which may increase the risk of questioned costs or impact future funding. Repeat Finding: Yes. Prior Year Finding 2022-001. Recommendation: We recommend the City strengthen internal controls over SLFRF reporting requirements, including assigning responsibility for monitoring and reporting program activity to appropriate individuals and ensuring those individuals understand Treasury deadlines and portal requirements. Management’s Response: See management’s response in City’s Corrective Action Plan.
Show full finding ▾Hide full finding ▴Reporting – Coronavirus State and Local Fiscal Recovery Funds ALN 21.027 U.S. Department of the Treasury Criteria: The U.S. Department of the Treasury established reporting requirements for local government recipients of Coronavirus State and Local Fiscal Recovery Fund (SLFRF). Recipients are required to submit quarterly Project and Expenditure Reports through the Treasury’s reporting portal by the last day of the month following the end of each quarter. Condition: The City submitted all required quarterly reports for 2023; however, each report was filed after the required deadline. Reports were submitted within 60 days after quarter end, rather than by the last day of the subsequent month as required. Context: Our review confirmed that all reports were eventually filed, but none met the prescribed timeline. Cause: Lack of knowledge and insufficient internal controls over SLFRF reporting requirements. Effect: The City was not in compliance with federal reporting requirements, which may increase the risk of questioned costs or impact future funding. Repeat Finding: Yes. Prior Year Finding 2022-001. Recommendation: We recommend the City strengthen internal controls over SLFRF reporting requirements, including assigning responsibility for monitoring and reporting program activity to appropriate individuals and ensuring those individuals understand Treasury deadlines and portal requirements. Management’s Response: See management’s response in City’s Corrective Action Plan.
Planned Corrective: Management acknowledges the control deficiency and noncompliance related to submitting quarterly Project and Expenditure Reports to the Treasury and understands the importance of complying with these requirements for transparency and accountability. The City will provide training to staff on SLFRF reporting requirements and deadlines, implement written policies and procedures to ensure timely submission of all reports, including establishing a compliance calendar with automated reminders and maintaining a reporting log to track submission dates. Anticipated Completion Date: December 31, 2025 Responsible Contact Person: Katie Eviston, Finance Director, (937) 324-7700
2022-001
The City did not perform required property inspections within the prescribed timeframe. Scheduled inspections during 2023 were not completed as required by 24 CFR §92.504(d). Context: Our review of the City’s Consolidated Annual Performance and Evaluation Report and inspection records indicated that inspections scheduled for 2023 were missed due to staffing shortages following personnel transitions. Cause: Inadequate internal controls over inspection scheduling and insufficient staffing resources. Effect: Failure to perform inspections increases the risk that properties may not meet HUD standards, potentially resulting in unsafe living conditions, noncompliance with federal requirements, and exposure to HUD findings or repayment of funds. Repeat Finding: No. Recommendation: We recommend the City implement a tracking system for inspection due dates, assign responsibility for monitoring compliance, conduct overdue inspections immediately, and update policies to address staff turnover contingencies. Management’s Response: See management’s response in City’s Corrective Action Plan.
Show full finding ▾Hide full finding ▴Housing Quality Standards– HOME Investment Partnerships Program ALN 14.239 U.S. Department of Housing and Urban Development Criteria: Per 24 CFR §92.504(d), participating jurisdictions must monitor HOME-assisted properties to ensure compliance with HUD property standards throughout the affordability period. Inspections of HOME-assisted rental units must occur initially within 12 months of project completion and at least every three years during the affordability period. Condition: The City did not perform required property inspections within the prescribed timeframe. Scheduled inspections during 2023 were not completed as required by 24 CFR §92.504(d). Context: Our review of the City’s Consolidated Annual Performance and Evaluation Report and inspection records indicated that inspections scheduled for 2023 were missed due to staffing shortages following personnel transitions. Cause: Inadequate internal controls over inspection scheduling and insufficient staffing resources. Effect: Failure to perform inspections increases the risk that properties may not meet HUD standards, potentially resulting in unsafe living conditions, noncompliance with federal requirements, and exposure to HUD findings or repayment of funds. Repeat Finding: No. Recommendation: We recommend the City implement a tracking system for inspection due dates, assign responsibility for monitoring compliance, conduct overdue inspections immediately, and update policies to address staff turnover contingencies. Management’s Response: See management’s response in City’s Corrective Action Plan.
Planned Corrective: Management acknowledges the deficiency related to Housing Quality Standards inspections and is committed to ensuring compliance with 24 CFR §92.504(d). The City will review and update its existing tracking systems to ensure inspection due dates for all HOME-assisted properties are accurately monitored, and will confirm that responsibility for scheduling and completing inspections is clearly assigned to a designated staff member within the Community Development department. Overdue inspections will be completed promptly, with results documented in accordance with HUD requirements. In addition, the City will review and revise current policies and procedures to strengthen inspection scheduling, address staff turnover contingencies, and improve compliance monitoring. Staff will receive updated training on HUD property standards and inspection requirements to ensure ongoing compliance. Progress will be monitored quarterly, and updates will be provided to management and the governing body. Anticipated Completion Date: December 31, 2025 Responsible Contact Person: Logan Cobbs, Community Development Director, (937) 324-7381
FAC accepted this audit on September 25, 2023 — management decision was due March 25, 2024.
The City completed the required reporting on the Treasury?s Portal for the SLFRF projects and expenditures for the first three quarters of 2022, however quarter two and three were not updated for new projects initiated during the respective periods and only included those projects reported in quarter one. Furthermore, the City did not complete the required program reporting for fourth quarter of 2022. Context: During our review of the quarterly project and expenditure reports, we were only able to agree quarter one of 2022 to the City?s accounting records. Quarter two and three reports contained only projects listed in quarter one report but did not include the additional projects allocated during the second and third quarter of 2022. The City did not complete the fourth quarter reporting as required. Effect: The City was not in compliance with reporting requirements in 2022. Cause: Lack of knowledge and sufficient internal controls over the reporting requirements of the SLFRF program. Recommendation: We recommend the City improve controls over reporting requirements associated with this program, including having individuals responsible for monitoring and reporting program activity obtain a better understanding of the reporting requirements of the Treasury reporting portal.
Show full finding ▾Hide full finding ▴2022-001 ? Reporting ? Coronavirus State and Local Fiscal Recovery Funds ALN 21.027 U.S. Department of Treasury Criteria: The U.S. Department of Treasury established reporting requirements for local governments. These requirements established methods and timelines for reporting Coronavirus State and Local Fiscal Recovery Fund (SLFRF) expenditures to the U.S. Department of Treasury. Condition: The City completed the required reporting on the Treasury?s Portal for the SLFRF projects and expenditures for the first three quarters of 2022, however quarter two and three were not updated for new projects initiated during the respective periods and only included those projects reported in quarter one. Furthermore, the City did not complete the required program reporting for fourth quarter of 2022. Context: During our review of the quarterly project and expenditure reports, we were only able to agree quarter one of 2022 to the City?s accounting records. Quarter two and three reports contained only projects listed in quarter one report but did not include the additional projects allocated during the second and third quarter of 2022. The City did not complete the fourth quarter reporting as required. Effect: The City was not in compliance with reporting requirements in 2022. Cause: Lack of knowledge and sufficient internal controls over the reporting requirements of the SLFRF program. Recommendation: We recommend the City improve controls over reporting requirements associated with this program, including having individuals responsible for monitoring and reporting program activity obtain a better understanding of the reporting requirements of the Treasury reporting portal.
In reference to audit finding 2022-001, I will ensure accuracy of the reporting of sub recipients, subawards, accuracy in amounts reported and timely submission of all quarterly project and expenditure reports for Coronavirus State and Local Fiscal Recovery Funds effective immediately. The City is grateful for the monies provided by the SLFRF and the once in a generation impact that projects that we would have otherwise been unable to fund will have; these projects will have a long lasting impact in the community. The extensive reporting requirements established by the U.S. Department of Treasury have placed an additional burden on the City at a time when recruiting and retaining government employees, especially in finance, has been difficult. However, the City understands the importance of complying with these requirements and will work to allocate and adequately train staff on reporting requirements. The due date for the third quarter report is October 31, 2023. I will ensure the draft of this report is completed in early October and will ask our audit firm, Clark, Schaefer, Hackett & Co. to review it for compliance prior to submission.
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.