EIN: 396005501
UEI: CK2BRTLYZXU1
Audited by: JOHNSON BLOCK & COMPANY, INC.
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 11, 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 February 11, 2027 (162 days from today).
What is a management decision? →The auditor proposed adjusting journal entries during the audit process to adjust City account balances. We deem these entries to be significant in relation to the financial statements. Since the City did not make these adjustments in its accounting system prior to the audit, a material weakness was determined to exist in the City’s internal controls. Effect: Financial reports generated by the accounting system may not provide an accurate reflection of the City’s financial position or activities. Cause: Financial information was not recorded in a timely manner and numerous adjustments were needed in order to correct account balances. Criteria: Material adjusting journal entries not prepared by the City before the audit are considered an internal control weakness. Recommendation: Policies and procedures should be implemented to ensure account balances are properly recorded in a timely manner. Response: The City will establish policies and procedures to reduce the number of adjusting journal entries proposed by the auditor in future years.
Show full finding ▾Hide full finding ▴Finding #2025-001 – Material Audit Adjustments Condition: The auditor proposed adjusting journal entries during the audit process to adjust City account balances. We deem these entries to be significant in relation to the financial statements. Since the City did not make these adjustments in its accounting system prior to the audit, a material weakness was determined to exist in the City’s internal controls. Effect: Financial reports generated by the accounting system may not provide an accurate reflection of the City’s financial position or activities. Cause: Financial information was not recorded in a timely manner and numerous adjustments were needed in order to correct account balances. Criteria: Material adjusting journal entries not prepared by the City before the audit are considered an internal control weakness. Recommendation: Policies and procedures should be implemented to ensure account balances are properly recorded in a timely manner. Response: The City will establish policies and procedures to reduce the number of adjusting journal entries proposed by the auditor in future years.
Finding #2025-001- Material Audit Adjustments Condition: The auditor proposed adjusting journal entries during the audit process to adjust City account balances. We deem these entries to be significant in relation to the financial statements. Since the City did not make these adjustments in its accounting system prior to the audit, a material weakness was determined to exist in the City’s internal controls. Effect: Financial reports generated by the accounting system may not provide an accurate reflection of the City’s financial position or activities. Cause: Financial information was not recorded in a timely manner and numerous adjustments were needed in order to correct account balances. Criteria: Material adjusting journal entries not prepared by the City before the audit are considered an internal control weakness. Recommendation: Policies and procedures should be implemented to ensure account balances are properly recorded in a timely manner. Response: The City will establish policies and procedures to reduce the number of adjusting journal entries proposed by the auditor in future years. Contact Person: David Kurihara, Clerk/Treasurer Anticipated Completion: Summer 2026
FAC accepted this audit on September 16, 2024 — management decision was due March 16, 2025.
The available office staff precludes a proper segregation of duties in the control areas reviewed. Criteria: Segregation of duties is an aspect of internal control intended to prevent or decrease opportunities of intentional and unintentional errors and fraud. Duties and responsibilities are properly segregated if no single individual either has control over all phases of a transaction or can both make and conceal an error, whether such error is intentional or unintentional. Cause: Limited number of personnel. Effect: Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities because of the lack of segregation of duties. Recommendation: We recommend that the City consider the benefits of implementing additional policies and procedures to address key controls related to its significant transaction cycles as noted. Response: We agree with the finding but do not believe it is cost-effective to increase the office staff in an attempt to bring about a more effective segregation of duties.
Show full finding ▾Hide full finding ▴Finding #2023-001 – Segregation of Duties Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Criteria: Segregation of duties is an aspect of internal control intended to prevent or decrease opportunities of intentional and unintentional errors and fraud. Duties and responsibilities are properly segregated if no single individual either has control over all phases of a transaction or can both make and conceal an error, whether such error is intentional or unintentional. Cause: Limited number of personnel. Effect: Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities because of the lack of segregation of duties. Recommendation: We recommend that the City consider the benefits of implementing additional policies and procedures to address key controls related to its significant transaction cycles as noted. Response: We agree with the finding but do not believe it is cost-effective to increase the office staff in an attempt to bring about a more effective segregation of duties.
Finding #2023-001- Segregation of Duties Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Criteria: Segregation of duties is an aspect of internal control intended to prevent or decrease opportunities of intentional and unintentional errors and fraud. Duties and responsibilities are properly segregated if no single individual either has control over all phases of a transaction or can both make and conceal an error, whether such error is intentional or unintentional. Cause: Limited number of personnel. Effect: Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities because of the lack of segregation of duties. Recommendation: We recommend that the City consider the benefits of implementing additional policies and procedures to address key controls related to its significant transaction cycles as noted. Response: We agree with the finding but do not believe it is cost-effective to increase the office staff in an attempt to bring about a more effective segregation of duties. Contact Person: David Kurihara, Clerk/Treasurer Anticipated Completion: Not Applicable
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