EIN: 366005813
UEI: MFQMLLXLU9K1
Data as of August 27, 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 (460 days ago).
What is a management decision? →The quarterly reports that were filed did not contain all expenses related to the grant. Context: The progress report is used to track the City’s progress toward implementing community policing strategies and to collect data to gauge the effectiveness of increasing the City’s community policing capacity through COPS Office funding. There was no formal review process in place for the performance reports. The reports are completed by the Police department grant facilitator who receives input from the Police Chief or the Assistant Police Chief but no formal documentation. The Federal Financial Report is used to track the expenditures of the recipient’s award funds on a cumulative basis throughout the life of the award. The cumulative amount of the federal share of expenditures was under-reported on the quarterly reports that were filed during the fiscal year. All expenditures were not included within the total. This incorrectly calculated on the report the amount of the unobligated balance of the grant. The City resubmitted the reports when the error was identified. Questioned Cost: None Effect: The quarterly reporting understated the expenditures for the grant and overstated the unobligated balance. Cause: The preparer of the report was unaware that the amount reported for expenditures should be cumulative. Repeat Finding: No Recommendation: We recommend that the secondary review of the reports verify that the amount being presented on the report is the cumulative amount. Additionally, we recommend that the performance report be prepared and reviewed by separate individuals and have that be formally documented.
Show full finding ▾Hide full finding ▴Finding 2023-002: Reporting Federal Program Information: Public Safety Partnership and Community Policing Grants, ALN #16.710 Criteria: According to the grant agreement, to assist the COPS Office in monitoring and tracking the performance of the award, the City is responsible for submitting semi-annual programmatic progress reports that describe project activities during the reporting period and quarterly Federal Financial Reports using Standard Form 425 (SF-425). Condition: The quarterly reports that were filed did not contain all expenses related to the grant. Context: The progress report is used to track the City’s progress toward implementing community policing strategies and to collect data to gauge the effectiveness of increasing the City’s community policing capacity through COPS Office funding. There was no formal review process in place for the performance reports. The reports are completed by the Police department grant facilitator who receives input from the Police Chief or the Assistant Police Chief but no formal documentation. The Federal Financial Report is used to track the expenditures of the recipient’s award funds on a cumulative basis throughout the life of the award. The cumulative amount of the federal share of expenditures was under-reported on the quarterly reports that were filed during the fiscal year. All expenditures were not included within the total. This incorrectly calculated on the report the amount of the unobligated balance of the grant. The City resubmitted the reports when the error was identified. Questioned Cost: None Effect: The quarterly reporting understated the expenditures for the grant and overstated the unobligated balance. Cause: The preparer of the report was unaware that the amount reported for expenditures should be cumulative. Repeat Finding: No Recommendation: We recommend that the secondary review of the reports verify that the amount being presented on the report is the cumulative amount. Additionally, we recommend that the performance report be prepared and reviewed by separate individuals and have that be formally documented.
The City will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Furthermore, the City will adequately document claimed expenditures that are consistent with the terms and conditions of each grant agreement. The City will have reports prepared and reviewed by separate individuals.
FAC accepted this audit on May 16, 2017 — management decision was due November 16, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴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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