EIN: 366006106
UEI: H5N7HKWLV5N6
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 12, 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 12, 2025 (467 days ago).
What is a management decision? →During audit fieldwork, our testing resulted in a restatement of Sewage Disposal net position in order to correct the recording of ARPA deferred revenues. Criteria: A good system of internal controls would provide for accurate recording and reporting of ARPA funding in order to provide for accurate financial reporting. Cause: Year-end entries related to ARPA deferred revenues were required in order to accurately present the City’s financial statements. Effect: A material adjustment to the City’s beginning net position was required to properly state for ARPA deferred revenues. Recommendation: We recommend the City implement effective internal controls in order to provide an accurate assessment of reporting requirements for ARPA reporting purposes. This implementation of improved controls would result in the appropriate recognition for financial reporting requirements. Corrective Action Plan: The City Finance Director will implement internal controls to review all ARPA receipts and expenses and record accordingly prior to audit fieldwork.
Show full finding ▾Hide full finding ▴Finding 2023 – 001: Restatement to Net Position Condition: During audit fieldwork, our testing resulted in a restatement of Sewage Disposal net position in order to correct the recording of ARPA deferred revenues. Criteria: A good system of internal controls would provide for accurate recording and reporting of ARPA funding in order to provide for accurate financial reporting. Cause: Year-end entries related to ARPA deferred revenues were required in order to accurately present the City’s financial statements. Effect: A material adjustment to the City’s beginning net position was required to properly state for ARPA deferred revenues. Recommendation: We recommend the City implement effective internal controls in order to provide an accurate assessment of reporting requirements for ARPA reporting purposes. This implementation of improved controls would result in the appropriate recognition for financial reporting requirements. Corrective Action Plan: The City Finance Director will implement internal controls to review all ARPA receipts and expenses and record accordingly prior to audit fieldwork.
Condition: During audit fieldwork, our testing resulted in a restatement of Sewage Disposal net position in order to correct the recording of ARPA deferred revenues. Plan: The City Finance Director will implement internal controls to review all ARPA receipts and expenses and record accordingly prior to audit fieldwork. Anticipated Date of Completion: December 31, 2024
FAC accepted this audit on September 28, 2022 — management decision was due March 28, 2023.
A fundamental element of internal controls is the segregation of certain key duties and responsibilities, such as custody of assets, authorization or approval of transactions, recording or reporting transactions, and execution of transactions. Certain members of the accounting staff have duties incompatible with proper segregation of duties.
Show full finding ▾Hide full finding ▴A fundamental element of internal controls is the segregation of certain key duties and responsibilities, such as custody of assets, authorization or approval of transactions, recording or reporting transactions, and execution of transactions. Certain members of the accounting staff have duties incompatible with proper segregation of duties.
The City Administrator will review financial statements, bank reconciliations, and budget vs. actual information to help mitigate the lack of ideal segregation of duties.
2020-001
FAC accepted this audit on December 21, 2021 — management decision was due June 21, 2022.
A fundamental element of internal control is the segregation of certain key duties and responsibilities, such as custody of assets, authorization or approval of transactions, recording or reporting transactions, and execution of transactions. Certain members of the accounting staff have duties incompatible with proper segregation of duties.
Show full finding ▾Hide full finding ▴A fundamental element of internal control is the segregation of certain key duties and responsibilities, such as custody of assets, authorization or approval of transactions, recording or reporting transactions, and execution of transactions. Certain members of the accounting staff have duties incompatible with proper segregation of duties.
The board of commissioners will review financial statements, bank reconciliations, and budget vs. actual information to help to mitigate the lack of ideal segregation of duties.
2019-001
FAC accepted this audit on September 28, 2020 — management decision was due March 28, 2021.
Certain members of the accounting staff have duties incompatible with proper segregation of duties.
Show full finding ▾Hide full finding ▴Certain members of the accounting staff have duties incompatible with proper segregation of duties.
The board of commissioners will review financial statements, bank reconciliations, and budget vs. actual information to help to mitigate the lack of ideal segregation of duties.
2018-001
FAC accepted this audit on October 29, 2019 — management decision was due April 29, 2020.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴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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