EIN: 381869375
UEI: Z74LLKGQS693
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 4, 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 4, 2026 (14 days from today).
What is a management decision? →2025‐001 –Federal Funding Accountability and Transparency Act (FFATA) Reporting Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Controls over Compliance. Federal program(s) U.S. Department of Housing and Urban Development ‐ Community Development Block Grants/Entitlement Grants (ALN 14.218); Direct award; Project Number B-23-MC-26-0014. Criteria. Under the requirements of the Federal Funding Accountability and Transparency Act, direct recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Direct recipients must report key data elements by registering through the FSRS and reporting subaward data through that system. Direct recipients that are awarded a federal grant are required to file a FFATA sub-award report by the end of the month following the month in which the prime awardee awards any sub-grant equal to or greater than$30,000. Condition. The City did not submit the required key data elements through the FSRS reporting system as required by the Uniform Guidance. Cause. The City does not have the proper internal controls in place to ensure that FFATA reporting is completed promptly in accordance with the requirements of the Uniform Guidance. Effect. The City did not follow federal requirements for FFATA reporting through the FSRS and as a result has not completed the appropriate sub-award reporting that is required for direct recipients. Questioned Costs. None, insofar as the condition noted in this finding relates solely to reporting requirements and does not involve charging unallowable, unsupported, or ineligible costs to the program. Recommendation. We recommend that the City review its procedures for FFATA reporting through FSRS and ensure that all key data elements are reported timely moving forward. View of Responsible Officials. The City will ensure that its procedures for FFATA reporting on all required grants are updated to ensure future compliance with this requirement.
2025-001 – Federal Funding Accountability and Transparency Act (FFATA) Reporting Auditor Description of Criteria, Condition, and Effect: Under the requirements of the Federal Funding Accountability and Transparency Act, direct recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Direct recipients must report key data elements by registering through the FSRS and reporting subaward data through that system. Direct recipients that are awarded a federal grant are required to file a FFATA sub-award report by the end of the month following the month in which the prime awardee awards any sub-grant equal to or greater than $30,000. The City did not submit the required key data elements through the FSRS reporting system as required by the Uniform Guidance and as a result has not completed the appropriate sub-award reporting that is required for direct recipients. Auditor Recommendation: We recommend that the City review its procedures for FFATA reporting through FSRS and ensure that all key data elements are reported timely moving forward. Corrective Action: Upon discovery of the issue in November 2025, City staff corrected the noncompliance by submitting the required report to the appropriate reporting system/entity. To prevent recurrence, management has strengthened internal controls over FFATA reporting and Single Audit preparation by (1) adding review and verification steps, (2) communicating expectations with key personnel, and (3) explicitly assigning submission responsibility to a designated submitter who is independent of the individual(s) responsible for monitoring compliance. These control enhancements are expected to identify and prevent similar deficiencies and, based on implementation to date, appear to be operating effectively. Responsible Person: Jason Denton, Controller Anticipated Completion Date: June 30, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 19, 2020. 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 July 19, 2020, which was (2224 days ago).
What is a management decision? →CFDA Number, Federal Agency, and Program Name - 97.083 - U.S. Department of Homeland Security/FEMA - Staffing for Adequate Fire and Emergency Response Grants; Federal Award Identification Number and Year - EMW-2016-FH-00365; Pass-through Entity - N/A; Finding Type - Significant Deficiency; Repeat Finding - No; Criteria - Per 2 CFR 200.303 (a) - The nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal 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).; Condition - The City requested incorrect amounts for reimbursement under the award. ;Questioned Costs - None; Identification of How Questioned Costs Were Computed - N/A; Context - The City requests reimbursement requests throughout the year based on cash needs. The reimbursement requests selected for testing contained errors in amounts requested. The errors resulted in underdraws, and, therefore, there were no questioned costs.; Cause and Effect - The City accumulates payroll data in a spreadsheet and uses the accumulated data to request reimbursement. Mathematical errors within the spreadsheet resulted in inaccurate reimbursement requests. The resulting error was an underdraw of federal funds.; Recommendation - The City should ensure controls are operating effectively to ensure that allowable costs are properly determined.; Views of Responsible Officials and Corrective Action Plan - This finding relates only to compliance with federal grant requirements and is considered insignificant in regards to the City?s internal controls over financial reporting. The mechanical errors noted above were under $3,000, which is less than 0.1 percent of total federal funds awarded to the City. Underdrawn amounts will be corrected in subsequent draws, and noted calculations were corrected. In general, city officials believe that the controls around grant reimbursements are robust and any errors would result in minor underdrawn amounts, as noted above. More robust error checking has been implemented specific to this grant, and additional source documents are being reviewed for all future draws to prevent future underdraws.
Finding Number: 2019-001 Federal Program, CFDA Number and Name: U.S. Department of Homeland Security/FEMA - Staffing for Fire and Emergency Response Grants (CFDA 97.083) Condition: The City requested incorrect amounts for reimbursement under the award. Planned Corrective Action: This finding relates only to compliance with federal grant requirements and is considered insignificant in regards to the City?s internal controls over financial reporting. The mechanical errors noted above were under $3,000, which is less than 0.1% of total Federal funds awarded to the City. Under drawn amounts will be corrected in subsequent draws and noted calculations were corrected. In general, City officials believe that the controls around grant reimbursements are robust and any errors would result in minor underdrawn amounts as noted above. More robust error checking has been implemented specific to this grant and additional source documents are being reviewed for all future draws to prevent future under draws. Contact person responsible for corrective action: Nick Makie, City Controller Anticipated Completion Date: 12/30/2019
CFDA Number, Federal Agency, and Program Name - 97.083 - U.S. Department of Homeland Security/FEMA - Staffing for Adequate Fire and Emergency Response Grants; Federal Award Identification Number and Year - EMW-2016-FH-00365; Pass-through Entity - N/A; Finding Type - Material weakness and material noncompliance with laws and regulations; Repeat Finding - No; Criteria - Per the SAFER User Guide, SF-425 Federal Financial Report is required of all recipients of federal funding. The report covers a semiannual period based on the calendar year beginning with the period after the award is made. Grant recipients are required to submit an SF-425 throughout the entire period of performance of the grant.; Condition - The SF-425 submitted by the City for the semiannual reporting period ended June 30, 2019 reported an incorrect amount for the federal share of expenditures. The error was not identified by management.; Questioned Costs - None; Identification of How Questioned Costs Were Computed - N/A; Context - The total federal share of expenditures for the period ended June 30, 2019, as reported on the SF-425 (accrual basis), exceeded the City's recorded amount of expenditures in the general ledger. The amount reported was overstated by $143,050 for the fiscal year ended June 30, 2019 and by $147,183 for the grant period overall.; Cause and Effect - Controls over the reporting of federal expenditures are inadequate to prevent a misstatement of reported expenditures, and this resulted in an incorrect amount being reported on the City's SF-425 report for the period ended June 30, 2019. As a result, the amount of federal expenditures reported was overstated by $143,050 for the fiscal year ended June 30, 2019 and by $147,183 for the grant period overall.; Recommendation - The City should implement additional controls to ensure compliance with all periodic reporting requirements related to federal awards.; Views of Responsible Officials and Planned Corrective Actions - This finding relates only to compliance with federal grant reporting requirements and is considered insignificant in regards to the City?s internal controls over financial reporting. Semiannually, City officials complete reporting to FEMA in which allowable expenditures incurred and federal dollars received and owed to the City are documented. In past reports, all allowable expenditures were included in these semiannual reports. For the period ended June 30, 2019, some costs incurred by the City exceeded reimbursable limits. City officials listed these allowable expenditures in excess of reimbursement caps on the report. Reporting guidelines were not clear, and the officials thought this reporting was correct. No amounts in excess of federal reimbursement limits were requested or paid to the City. City officials have since discussed reporting with FEMA and will provide restated reports for the period ended June 30, 2019. Restated reports will only include expenditures incurred up to the reimbursable limits outlined in the grant award. Future reporting will adhere to these guidelines as well.
Finding Number: 2019-002 Federal Program, CFDA Number and Name: U.S. Department of Homeland Security/FEMA - Staffing for Fire and Emergency Response Grants (CFDA 97.083) Condition: The SF-425 submitted by the City for the semi-annual reporting period ended June 30, 2019 reported an incorrect amount for the Federal share of expenditures. The error was not identified by management. Planned Corrective Action: This finding relates only to compliance with federal grant reporting requirements and is considered insignificant in regards to the City?s internal controls over financial reporting. Semi-annually, City officials complete reporting to FEMA in which allowable expenditures incurred and federal dollars received and owed to the City are documented. In past reports, all allowable expenditures were included in these semi-annual reports. For the period ending 6/30/19, some costs incurred by the City exceeded reimbursable limits. City officials listed these allowable expenditures in excess of reimbursement caps on the report. Reporting guidelines were not clear and the officials thought this reporting was correct. No amounts in excess of federal reimbursement limits were requested or paid to the City. City officials have since discussed reporting with FEMA and will provide restated reports for the period ending 6/30/19. Restated reports will only include expenditures incurred up to the reimbursable limits outlined in the grant award. Future reporting will adhere to these guidelines as well. Contact person responsible for corrective action: Nick Makie, City Controller Anticipated Completion Date: 12/30/2019
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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