EIN: 356001004
UEI: GSA_MIGRATION
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 16, 2022. 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 16, 2022 (1438 days ago).
What is a management decision? →FINDING 2020-001 Subject: Building Resilient Infrastructure and Communities - Internal Controls Federal Agency: Department of Homeland Security Federal Program: Building Resilient Infrastructure and Communities Assistance Listings Number: 97.047 Federal Award Number and Year (or Other Identifying Number): EMC-2018-PC-0007 Pass-Through Entity: Indiana Department of Homeland Security Compliance Requirements: Activities Allowed or Unallowed; Allowable Costs/Cost Principles; Matching, Level of Effort, Earmarking Audit Finding: Material Weakness Condition and Context An effective internal control system was not in place at the City to ensure compliance with requirements related to the grant agreement and the Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Matching, Level of Effort, Earmarking compliance requirements. The City had not established internal controls, which would have included segregation of duties, related to In-Kind costs charged to the program. The Grant Administrator calculated the In-Kind costs without any oversight or review process in place. The lack of internal controls was a systemic issue which occurred throughout the audit period. Criteria 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Cause Management had not developed a system of internal control that would have ensured compliance with the grant agreement and the Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Matching, Level of Effort, Earmarking compliance requirements. Effect The failure to establish an effective internal control system, which would have included segregation of duties, placed the City at risk of noncompliance with the grant agreement and the compliance requirements. A lack of segregation of duties within an internal control system could also allow noncompliance with the compliance requirements and allowed the misuse and mismanagement of federal funds and assets by not having proper oversight, reviews, and approvals over the activities of the program. Questioned Costs There were no questioned costs identified. Recommendation We recommended that the City's management establish a system of internal control, including segregation of duties, to ensure compliance with the grant agreement and the Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Matching, Level of Effort, Earmarking compliance requirements. Views of Responsible Officials For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
Show full finding ▾Hide full finding ▴FINDING 2020-001 Subject: Building Resilient Infrastructure and Communities - Internal Controls Federal Agency: Department of Homeland Security Federal Program: Building Resilient Infrastructure and Communities Assistance Listings Number: 97.047 Federal Award Number and Year (or Other Identifying Number): EMC-2018-PC-0007 Pass-Through Entity: Indiana Department of Homeland Security Compliance Requirements: Activities Allowed or Unallowed; Allowable Costs/Cost Principles; Matching, Level of Effort, Earmarking Audit Finding: Material Weakness Condition and Context An effective internal control system was not in place at the City to ensure compliance with requirements related to the grant agreement and the Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Matching, Level of Effort, Earmarking compliance requirements. The City had not established internal controls, which would have included segregation of duties, related to In-Kind costs charged to the program. The Grant Administrator calculated the In-Kind costs without any oversight or review process in place. The lack of internal controls was a systemic issue which occurred throughout the audit period. Criteria 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Cause Management had not developed a system of internal control that would have ensured compliance with the grant agreement and the Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Matching, Level of Effort, Earmarking compliance requirements. Effect The failure to establish an effective internal control system, which would have included segregation of duties, placed the City at risk of noncompliance with the grant agreement and the compliance requirements. A lack of segregation of duties within an internal control system could also allow noncompliance with the compliance requirements and allowed the misuse and mismanagement of federal funds and assets by not having proper oversight, reviews, and approvals over the activities of the program. Questioned Costs There were no questioned costs identified. Recommendation We recommended that the City's management establish a system of internal control, including segregation of duties, to ensure compliance with the grant agreement and the Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Matching, Level of Effort, Earmarking compliance requirements. Views of Responsible Officials For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
FINDING 2020-001 March 1, 2022 State Board of Accounts 302 W. Washington St. Rm E418 Indianapolis, IN 46204-2765 RE: Official Response to Audit Results and Comments Audit Period January 1, 2020 to December 31, 2020 To Whom It May Concern: The Clerk-Treasurer of the City of Decatur wishes to respond to the comments made by the State Board of Accounts during their examination and audit of the year 2020. In response to the internal controls, which would include segregation of duties, relating to In- Kind costs charged to the flood mitigation grants. The Maumee River Basin Commission (MRBC), a State Agency was hired to assist the City with administrative duties, which the grant administrator calculated the cost share for each entity, Federal, MRBC, and the City of Decatur. We concur with the finding, and from the date of this letter, for better internal controls the Clerk-Treasurer will oversee and review the calculations with the Grant Administrator. Respectfully submitted, Phyllis J. Whitright Clerk-Treasurer City of Decatur, Indiana
FINDING 2020-002 Subject: Building Resilient Infrastructure and Communities - Cash Management Federal Agency: Department of Homeland Security Federal Program: Building Resilient Infrastructure and Communities Assistance Listings Number: 97.047 Federal Award Number and Year (or Other Identifying Number): EMC-2018-PC-0007 Pass-Through Entity: Indiana Department of Homeland Security Compliance Requirement: Cash Management Audit Findings: Material Weakness, Other Matters Condition and Context An effective internal control system was not in place at the City to ensure compliance with the grant agreement and the Cash Management compliance requirement. The City had not implemented adequate policies or procedures to ensure that all amounts reimbursed were paid timely. The Grant Administrator completed the reimbursement requests without an oversight or review by the City. Of the 15 property purchases tested, 7, spanning six reimbursement requests, were not completed until between 15 and 183 days after the receipt of the reimbursement. The lack of internal controls and noncompliance were systemic issues which occurred throughout the audit period. Criteria 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 2 CFR 200.305(b) states in part: "For non-Federal entities other than states, payments methods must minimize the time elapsing between the transfer of funds from the United States Treasury or the pass-through entity and the disbursement by the non-Federal entity whether the payment is made by electronic funds transfer, or issuance or redemption of checks, warrants, or payment by other means. . . ." Cause Management had not developed an effective internal control system that would have ensured compliance with the grant agreement and the Cash Management compliance requirement. Effect The failure to establish an effective internal control system enabled noncompliance to go undetected. Noncompliance with the grant agreement or the Cash Management compliance requirement could have resulted in the loss of federal funds to the City. Questioned Costs There were no questioned costs identified. Recommendation We recommended that the City's management establish a system of internal control to ensure compliance and comply with the grant agreement and the Cash Management compliance requirement. Views of Responsible Officials For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
Show full finding ▾Hide full finding ▴FINDING 2020-002 Subject: Building Resilient Infrastructure and Communities - Cash Management Federal Agency: Department of Homeland Security Federal Program: Building Resilient Infrastructure and Communities Assistance Listings Number: 97.047 Federal Award Number and Year (or Other Identifying Number): EMC-2018-PC-0007 Pass-Through Entity: Indiana Department of Homeland Security Compliance Requirement: Cash Management Audit Findings: Material Weakness, Other Matters Condition and Context An effective internal control system was not in place at the City to ensure compliance with the grant agreement and the Cash Management compliance requirement. The City had not implemented adequate policies or procedures to ensure that all amounts reimbursed were paid timely. The Grant Administrator completed the reimbursement requests without an oversight or review by the City. Of the 15 property purchases tested, 7, spanning six reimbursement requests, were not completed until between 15 and 183 days after the receipt of the reimbursement. The lack of internal controls and noncompliance were systemic issues which occurred throughout the audit period. Criteria 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 2 CFR 200.305(b) states in part: "For non-Federal entities other than states, payments methods must minimize the time elapsing between the transfer of funds from the United States Treasury or the pass-through entity and the disbursement by the non-Federal entity whether the payment is made by electronic funds transfer, or issuance or redemption of checks, warrants, or payment by other means. . . ." Cause Management had not developed an effective internal control system that would have ensured compliance with the grant agreement and the Cash Management compliance requirement. Effect The failure to establish an effective internal control system enabled noncompliance to go undetected. Noncompliance with the grant agreement or the Cash Management compliance requirement could have resulted in the loss of federal funds to the City. Questioned Costs There were no questioned costs identified. Recommendation We recommended that the City's management establish a system of internal control to ensure compliance and comply with the grant agreement and the Cash Management compliance requirement. Views of Responsible Officials For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
FINDING 2020-002 March 1, 2022 State Board of Accounts 302 W. Washington St. Rm E418 Indianapolis, IN 46204-2765 RE: Official Response to Audit Results and Comments Audit Period January 1, 2020 to December 31, 2020 To Whom It May Concern: The Clerk-Treasurer of the City of Decatur wishes to respond to the comments made by the State Board of Accounts during their examination and audit of the year 2020. In response to cash management of procedures to ensure that all amounts reimbursed were paid timely. The Maumee River Basin Commission (MRBC), a State Agency was hired to assist the City with administrative duties. Reimbursement request were emailed to the Indiana Department of Homeland Security (IDHS) and carbon copied to the Clerk-Treasurer of the City of Decatur. We concur with the finding, and from the date of this letter, for better procedures to ensure that all reimbursements are completed timely, the Clerk-Treasurer has advised the grant administer that all reimbursement requests must be emailed to her first for review and approval before submitting the request to the IDHS. Respectfully submitted, Phyllis J. Whitright Clerk-Treasurer City of Decatur, Indiana
FINDING 2020-003 Subject: Building Resilient Infrastructure and Communities - Suspension and Debarment Federal Agency: Department of Homeland Security Federal Program: Building Resilient Infrastructure and Communities Assistance Listings Number: 97.047 Federal Award Number and Year (or Other Identifying Number): EMC-2018-PC-0007 Pass-Through Entity: Indiana Department of Homeland Security Compliance Requirement: Procurement and Suspension and Debarment Audit Findings: Material Weakness, Other Matters Condition and Context An effective internal control system was not in place at the City to ensure compliance with the requirements related to the grant agreement and the Procurement and Suspension and Debarment compliance requirement. The City had not designed or implemented adequate policies or procedures to ensure that covered transactions with vendors exceeding $25,000 were neither suspended nor debarred in accordance with the applicable compliance requirements for the federal grant. For one of two vendors that met the suspension and debarment requirement, the City did not verify that the vendor was not suspended or debarred from participation in federal award programs. The noncompliance was isolated to a single vendor during the audit period, and the lack of internal controls was a systemic issue throughout the audit period. Criteria 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 2 CFR 180.300 states: "When you enter into a covered transaction with another person at the next lower tier, you must verify that the person with whom you intend to do business is not excluded or disqualified. You do this by: (a) Checking SAM Exclusions; or (b) Collecting a certification from that person; or (c) Adding a clause or condition to the covered transaction with that person." Cause Management had not developed an effective internal control system that would have ensured compliance with the grant agreement and the Procurement and Suspension and Debarment compliance requirement. Effect The failure to establish an effective internal control system enabled noncompliance to go undetected. Noncompliance with the grant agreement or the Procurement and Suspension and Debarment compliance requirement could have resulted in the loss of federal funds to the City. Questioned Costs There were no questioned costs identified. Recommendation We recommended that the City's management establish a system of internal control to ensure compliance and comply with the grant agreement and the Procurement and Suspension and Debarment compliance requirement. Views of Responsible Officials For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
Show full finding ▾Hide full finding ▴FINDING 2020-003 Subject: Building Resilient Infrastructure and Communities - Suspension and Debarment Federal Agency: Department of Homeland Security Federal Program: Building Resilient Infrastructure and Communities Assistance Listings Number: 97.047 Federal Award Number and Year (or Other Identifying Number): EMC-2018-PC-0007 Pass-Through Entity: Indiana Department of Homeland Security Compliance Requirement: Procurement and Suspension and Debarment Audit Findings: Material Weakness, Other Matters Condition and Context An effective internal control system was not in place at the City to ensure compliance with the requirements related to the grant agreement and the Procurement and Suspension and Debarment compliance requirement. The City had not designed or implemented adequate policies or procedures to ensure that covered transactions with vendors exceeding $25,000 were neither suspended nor debarred in accordance with the applicable compliance requirements for the federal grant. For one of two vendors that met the suspension and debarment requirement, the City did not verify that the vendor was not suspended or debarred from participation in federal award programs. The noncompliance was isolated to a single vendor during the audit period, and the lack of internal controls was a systemic issue throughout the audit period. Criteria 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 2 CFR 180.300 states: "When you enter into a covered transaction with another person at the next lower tier, you must verify that the person with whom you intend to do business is not excluded or disqualified. You do this by: (a) Checking SAM Exclusions; or (b) Collecting a certification from that person; or (c) Adding a clause or condition to the covered transaction with that person." Cause Management had not developed an effective internal control system that would have ensured compliance with the grant agreement and the Procurement and Suspension and Debarment compliance requirement. Effect The failure to establish an effective internal control system enabled noncompliance to go undetected. Noncompliance with the grant agreement or the Procurement and Suspension and Debarment compliance requirement could have resulted in the loss of federal funds to the City. Questioned Costs There were no questioned costs identified. Recommendation We recommended that the City's management establish a system of internal control to ensure compliance and comply with the grant agreement and the Procurement and Suspension and Debarment compliance requirement. Views of Responsible Officials For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
FINDING 2020-003 March 1, 2022 State Board of Accounts 302 W. Washington St. Rm E418 Indianapolis, IN 46204-2765 RE: Official Response to Audit Results and Comments Audit Period January 1, 2020 to December 31, 2020 To Whom It May Concern: The Clerk-Treasurer of the City of Decatur wishes to respond to the comments made by the State Board of Accounts during their examination and audit of the year 2020. In response to suspension and debarment. The Clerk-Treasurer was not aware of the requirement for vendors exceeding $25,000 had to be checked to see if they were suspended or debarred due to being a federal award program. We concur with the finding, and from the date of this letter, the Clerk-Treasurer will verify that all vendor(s) are not suspended or debarred from participating in a federal award program. Respectfully submitted, Phyllis J. Whitright Clerk-Treasurer City of Decatur, Indiana
FINDING 2020-004 Subject: Building Resilient Infrastructure and Communities - Reporting Federal Agency: Department of Homeland Security Federal Program: Building Resilient Infrastructure and Communities Assistance Listings Number: 97.047 Federal Award Number and Year (or Other Identifying Number): EMC-2018-PC-0007 Pass-Through Entity: Indiana Department of Homeland Security Compliance Requirement: Reporting Audit Findings: Material Weakness, Other Matters Condition and Context An effective internal control system was not in place at the City to ensure compliance with requirements related to the grant agreement and the Reporting compliance requirement. The City had not designed or implemented adequate policies or procedures to ensure amounts reported on the Quarterly Monitoring reports were supported by the City's records. The Grant Administrator completed the reports without any oversight or review by the City. For three of four reports tested, the City could not provide adequate supporting documentation or a reconciliation between the reports and the ledger for the expenditures reported. The lack of internal controls and noncompliance were systemic issues which occurred throughout the audit period. Criteria 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 2 CFR 200.302 states in part: ". . . (b) The financial management system of each non-Federal entity must provide for the following (see also ?? 200.334, 200.335, 200.336, and 200.337): . . . (2) Accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements set forth in ?? 200.328 and 200.329. . . ." Cause Management had not developed an effective internal control system that would have ensured compliance with the grant agreement or the Reporting compliance requirement. Effect The failure to establish an effective internal control system enabled noncompliance to go undetected. Noncompliance with the grant agreement or the Reporting compliance requirement could have resulted in the loss of federal funds to the City. Questioned Costs There were no questioned costs identified. Recommendation We recommended that the City's management establish a system of internal control to ensure compliance and comply with the grant agreement and the Reporting compliance requirement. Views of Responsible Officials For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
Show full finding ▾Hide full finding ▴FINDING 2020-004 Subject: Building Resilient Infrastructure and Communities - Reporting Federal Agency: Department of Homeland Security Federal Program: Building Resilient Infrastructure and Communities Assistance Listings Number: 97.047 Federal Award Number and Year (or Other Identifying Number): EMC-2018-PC-0007 Pass-Through Entity: Indiana Department of Homeland Security Compliance Requirement: Reporting Audit Findings: Material Weakness, Other Matters Condition and Context An effective internal control system was not in place at the City to ensure compliance with requirements related to the grant agreement and the Reporting compliance requirement. The City had not designed or implemented adequate policies or procedures to ensure amounts reported on the Quarterly Monitoring reports were supported by the City's records. The Grant Administrator completed the reports without any oversight or review by the City. For three of four reports tested, the City could not provide adequate supporting documentation or a reconciliation between the reports and the ledger for the expenditures reported. The lack of internal controls and noncompliance were systemic issues which occurred throughout the audit period. Criteria 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 2 CFR 200.302 states in part: ". . . (b) The financial management system of each non-Federal entity must provide for the following (see also ?? 200.334, 200.335, 200.336, and 200.337): . . . (2) Accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements set forth in ?? 200.328 and 200.329. . . ." Cause Management had not developed an effective internal control system that would have ensured compliance with the grant agreement or the Reporting compliance requirement. Effect The failure to establish an effective internal control system enabled noncompliance to go undetected. Noncompliance with the grant agreement or the Reporting compliance requirement could have resulted in the loss of federal funds to the City. Questioned Costs There were no questioned costs identified. Recommendation We recommended that the City's management establish a system of internal control to ensure compliance and comply with the grant agreement and the Reporting compliance requirement. Views of Responsible Officials For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
FINDING 2020-004 March 1, 2022 State Board of Accounts 302 W. Washington St. Rm E418 Indianapolis, IN 46204-2765 RE: Official Response to Audit Results and Comments Audit Period January 1, 2020 to December 31, 2020 To Whom It May Concern: The Clerk-Treasurer of the City of Decatur wishes to respond to the comments made by the State Board of Accounts during their examination and audit of the year 2020. In response to reporting. The Maumee River Basin Commission (MRBC) was hired by the City of Decatur to help with administrative services for the flood mitigation grants. The grant administrator prepared quarterly reports to the Indiana Department of Homeland Security (IDHS) and sent them by email to IDHS, and carbon copied the Clerk-Treasurer. We concur with the finding, and from the date of this letter, the Clerk-Treasurer has notified the grant administrator that all quarterly reports with supporting documents need to be reviewed by the Clerk-Treasurer first for review and approval before emailing the reports to the IDHS. Respectfully submitted, Phyllis J. Whitright Clerk-Treasurer City of Decatur, Indiana
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