EIN: 396005380
UEI: NLSRKJU5A8D3
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 6, 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 March 6, 2023 (1265 days ago).
What is a management decision? →Uniform Guidance and the State Single Audit Guidelines require the City to prepare appropriate financial statements, including the schedules of expenditures of federal and state awards. While the current staff of the City maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the City contracts with CLA to compile the data from these records and assist in the preparation of the single audit report for the City. Questioned Costs: None Context: The City contracted with CLA to compile the data and assist in the preparation of the Schedules of Expenditures of Federal and State Awards report for the City. Management reviews and takes responsibility for the Schedules of Expenditures of Federal and State Awards.
Show full finding ▾Hide full finding ▴Financial Reporting for Federal and State Awards Federal Agency: Across all agencies Federal program title: Across all programs CFDA Number: across all CFDA numbers Pass-Through Agency: n/a Pass-Through Numbers(s): n/a Award Period: n/a State IDs ? All Type of Finding: Significant Deficiency in Internal Control over Compliance. Criteria: Having staff with expertse in federal and state financial reporting prepare the County?s single audit report is an internal control intended to prevent, detect and correct a potential misstatement in the schedules of expenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the City to prepare appropriate financial statements, including the schedules of expenditures of federal and state awards. While the current staff of the City maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the City contracts with CLA to compile the data from these records and assist in the preparation of the single audit report for the City. Questioned Costs: None Context: The City contracted with CLA to compile the data and assist in the preparation of the Schedules of Expenditures of Federal and State Awards report for the City. Management reviews and takes responsibility for the Schedules of Expenditures of Federal and State Awards.
Staff currently compiles a list of federal and state awards and reviews the single audit report for financial reporting of these awards and will continue to review to make sure the information is accurate. Staff looked into obtaining the proper training to complete the schedule of awards, but time restraints make it difficult, and currently the cost for additional staff required to do this within the city outweighs the benefit. The plan was to get additional training in the next few years to allow the current city staff to prepare the Federal and State awards, but employee turn-over has made this difficult. At this time the training is not cost effective for the City but the hope is to get this additional training in the next few years.
2020-002
FAC accepted this audit on September 26, 2021 — management decision was due March 26, 2022.
Uniform Guidance and the State Single Audit Guidelines require the City to prepare appropriate financial statements, including the schedules of expenditures of federal and state awards. While the current staff of the City maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the City contracts with CLA to compile the data from these records and assist in the preparation of the single audit report for the City. Questioned Costs: None Context: The City contracted with CLA to compile the data and assist in the preparation of the Schedules of Expenditures of Federal and State Awards report for the City. Management reviews and takes responsibility for the Schedules of Expenditures of Federal and State Awards. Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the City?s Schedules of Expenditures of Federal and State Awards, including the additional training time, outweigh the derived benefits. Effect: The City could receive federal or state grant awards which are not included in the accompanying Schedules of Expenditures of Federal and State Awards.Recommendation: We recommend City personnel continue reviewing the City?s Schedules of Expenditures of Federal and State Awards. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the City is necessary to ensure all federal and state financial assistance programs are properly reported in the City?s Schedules of Expenditures of Federal and State Awards. View of Responsible Officials There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Financial Reporting for Federal and State Awards Federal Agency: Across all agencies Federal program title: Across all programs CFDA Number: across all CFDA numbers Pass-Through Agency: n/a Pass-Through Numbers(s): n/a Award Period: n/a State IDs ? All Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: Having staff with expertise in federal and state financial reporting prepare the County?s single audit report is an internal control intended to prevent, detect and correct a potential misstatement in the schedules of expenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the City to prepare appropriate financial statements, including the schedules of expenditures of federal and state awards. While the current staff of the City maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the City contracts with CLA to compile the data from these records and assist in the preparation of the single audit report for the City. Questioned Costs: None Context: The City contracted with CLA to compile the data and assist in the preparation of the Schedules of Expenditures of Federal and State Awards report for the City. Management reviews and takes responsibility for the Schedules of Expenditures of Federal and State Awards. Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the City?s Schedules of Expenditures of Federal and State Awards, including the additional training time, outweigh the derived benefits. Effect: The City could receive federal or state grant awards which are not included in the accompanying Schedules of Expenditures of Federal and State Awards.Recommendation: We recommend City personnel continue reviewing the City?s Schedules of Expenditures of Federal and State Awards. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the City is necessary to ensure all federal and state financial assistance programs are properly reported in the City?s Schedules of Expenditures of Federal and State Awards. View of Responsible Officials There is no disagreement with the audit finding.
Staff currently compiles a list of federal and state awards and reviews the single audit report for financial reporting of these awards and will continue to review to make sure the information is accurate. Staff looked into obtaining the proper training to complete the schedule of awards, but time restraints make it difficult, and currently the cost for additional staff required to do this within the city outweighs the benefit. The plan was to get additional training in the next few years to allow the current city staff to prepare the Federal and State awards, but employee turn-over has made this difficult. At this time the training is not cost effective for the City but the hope is to get this additional training in the next few years.
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