EIN: 396005458
UEI: ZCUZDCHFP7C6
Audited by: CLIFTONLARSONALLEN, LLP
Oversight agency: 20 [Department of Transportation]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 30, 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 January 30, 2027 (154 days from today).
What is a management decision? →FAC accepted this audit on July 22, 2025 — management decision was due January 22, 2026.
FAC accepted this audit on July 25, 2024 — management decision was due January 25, 2025.
Finding 2023-003: Significant Deficiency - Reporting Assistance Listing Number 21.027 Program Title COVID-19 - Coronavirus State and Local Fiscal Recovery Fund Federal Agency U.S. Department of Treasury Pass-Through Agency Not applicable Award Numbers / Years 2021 Criteria: The award agreement with U.S. Treasury states that the recipient agrees to comply with any reporting obligations established by Treasury as they relate to this award. Condition/Context: The Quarter 2 and 4 Project and Expenditure Reports were tested. The Quarter 4 (Q4) report had a typo that resulted in the Q4 expenditures to be understated by $1,007,000 for project 2-6-001, but the cumulative expenditures were input correctly. Additionally, project 12-6-201 was understated by $18,515 for the Q4 and cumulative expenditures due to excluding a transaction. Cause: The general ledger for the Q4 Project and Expenditure Report was not queried appropriately and a transfer was erroneously excluded. Effect: The Q4 Project and Expenditure Report was understated by $18,515 in the cumulative expenditures reported. Questioned Costs: None noted. Recommendation: When running the query for the Project and Expenditure Reports, we recommend the City ensure to include all the pertinent accounts and ensure the report is reviewed carefully for typos. Views of Responsible Officials: Compliance reports will be reviewed and approved by the Grant Administrator, Assistant Finance Director and Finance Director. Query reports are now in place to capture all accounts and ensure accuracy.
Show full finding ▾Hide full finding ▴Finding 2023-003: Significant Deficiency - Reporting Assistance Listing Number 21.027 Program Title COVID-19 - Coronavirus State and Local Fiscal Recovery Fund Federal Agency U.S. Department of Treasury Pass-Through Agency Not applicable Award Numbers / Years 2021 Criteria: The award agreement with U.S. Treasury states that the recipient agrees to comply with any reporting obligations established by Treasury as they relate to this award. Condition/Context: The Quarter 2 and 4 Project and Expenditure Reports were tested. The Quarter 4 (Q4) report had a typo that resulted in the Q4 expenditures to be understated by $1,007,000 for project 2-6-001, but the cumulative expenditures were input correctly. Additionally, project 12-6-201 was understated by $18,515 for the Q4 and cumulative expenditures due to excluding a transaction. Cause: The general ledger for the Q4 Project and Expenditure Report was not queried appropriately and a transfer was erroneously excluded. Effect: The Q4 Project and Expenditure Report was understated by $18,515 in the cumulative expenditures reported. Questioned Costs: None noted. Recommendation: When running the query for the Project and Expenditure Reports, we recommend the City ensure to include all the pertinent accounts and ensure the report is reviewed carefully for typos. Views of Responsible Officials: Compliance reports will be reviewed and approved by the Grant Administrator, Assistant Finance Director and Finance Director. Query reports are now in place to capture all accounts and ensure accuracy.
Condition The Quarter 2 and 4 Project and Expenditure Reports were tested. The Quarter 4 (Q4) report had a typo that resulted in the Q4 expenditures to be understated by $1,007,000 for project 2-6-001, but the cumulative expenditures were input correctly. Additionally, project 12-6-201 was understated by $18,515 for the Q4 and cumulative expenditures due to excluding a transaction. Corrective Action Plan Corrective Action Planned: SLFRF Compliance reports will be reviewed and approved by the Grant Administrator, Assistant Finance Director and Finance Director. Query reports are now in place to capture all accounts and ensure accuracy. Name(s) of Contact Person(s) Responsible for Corrective Action: Susan House, Grant Administrator; Linda Chosa, Assistant Finance Director; Diana Ellenbecker, Finance Director Anticipated Completion Date: July 31, 2024
FAC accepted this audit on July 11, 2023 — management decision was due January 11, 2024.
FAC accepted this audit on July 18, 2022 — management decision was due January 18, 2023.
FAC accepted this audit on July 21, 2021 — management decision was due January 21, 2022.
Finding 2020-004 Program CFDA Number: 14.218 ? Community Development Block Grants/Entitlement Grants Federal Grantor: U.S. Department of Housing and Urban Development Award Nos. B-20-MC-55-0002, B-19-MC-55-0002, B-18-MC-55-0002 Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA)(Pub. L. No. 109-282) that are codified in 2 CFR Part 170, direct recipients of grants or cooperative agreements who make first tier subawards of $25,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS. Condition/context: The program had 4 first tier subawards exceeding the $25,000 threshold, for a total of $405,580. The City did report any of their first tier subawards of $25,000 or more through FSRS. Cause: The City was unaware of the FFATA reporting requirements as they do not usually cross the $25,000 threshold for subawards. Questioned costs: Not applicable. Effect: The City is not in compliance with the reporting guidelines required by FFATA. Recommendation: We recommend the City understand the requirements and put a process in place ensure that reporting under FFATA is completed for all relevant subawards. Management Response: The City has implemented internal controls to meet the reporting requirements for the U.S. Department of Housing and Urban Development federal grants.
Show full finding ▾Hide full finding ▴Finding 2020-004 Program CFDA Number: 14.218 ? Community Development Block Grants/Entitlement Grants Federal Grantor: U.S. Department of Housing and Urban Development Award Nos. B-20-MC-55-0002, B-19-MC-55-0002, B-18-MC-55-0002 Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA)(Pub. L. No. 109-282) that are codified in 2 CFR Part 170, direct recipients of grants or cooperative agreements who make first tier subawards of $25,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS. Condition/context: The program had 4 first tier subawards exceeding the $25,000 threshold, for a total of $405,580. The City did report any of their first tier subawards of $25,000 or more through FSRS. Cause: The City was unaware of the FFATA reporting requirements as they do not usually cross the $25,000 threshold for subawards. Questioned costs: Not applicable. Effect: The City is not in compliance with the reporting guidelines required by FFATA. Recommendation: We recommend the City understand the requirements and put a process in place ensure that reporting under FFATA is completed for all relevant subawards. Management Response: The City has implemented internal controls to meet the reporting requirements for the U.S. Department of Housing and Urban Development federal grants.
Finding 2020-001: Material Weakness ? Internal Control Over Financial Reporting Corrective Action Plan: Due to transition of audit firms from 2019 to 2020 year-end, some material restatements were necessary and completed for the 2020 audit. These changes will be in place and corrected for FYE 2021. Diana Ellenbecker, Finance Director, and Pam Manley, Assistant Finance Director, will continue to work on reducing or eliminating material audit entries and ensuring accuracy. Finding 2020-002: Material Weakness ? Internal Controls over Capital Assets Corrective Action Plan: Kim Rivest, Senior Accountant, will review and update the capitalization policy to better clarify internal controls. The capitalization policy will be completed by December 31, 2021. The city will continue with new reporting on retainage, donated assets and construction work in progress as corrected for 2020. Finding 2020-003: Significant Deficiency ? Internal Controls over Payroll Corrective Action Plan: Diana Ellenbecker, Finance Director, and Pam Manley, Assistant Finance Director, will review internal controls over payroll. Discussions have already begun with Joe Faulds, Human Resources Director, to separate job duties in the Payroll Department to the Human Resources Department. Implementation will be completed prior to December 31, 2021, including restricting Payroll?s access for creating new employees or modifying employee rates. Finding 2020-004 Program CFDA Number: 14.218 ? Community Development Block Grants/Entitlement Grants Federal Grantor: U.S. Department of Housing and Urban Development Award Nos. B-20-MC-55-0002, B-19-MC-55-0002, B-18-MC-55-0002 Corrective Action Plan: The Community Development Specialist was not aware of the FFATA reporting requirements for subawards over the $25,000 threshold. Krista Cisneroz, Community Development Specialist, will implement this change for FYE 2021.
FAC accepted this audit on September 10, 2020 — management decision was due March 10, 2021.
FAC accepted this audit on August 4, 2019 — management decision was due February 4, 2020.
FAC accepted this audit on August 16, 2018 — management decision was due February 16, 2019.
FAC accepted this audit on August 13, 2017 — management decision was due February 13, 2018.
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