EIN: 416004957
UEI: GSA_MIGRATION
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 10, 2021. 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 November 10, 2021 (1751 days ago).
What is a management decision? →During cash management and period of performance testing, it was noted one person was responsible for preparing the cash management reports and determining costs charged to the grant. No internal review process is in place. Questioned Costs: None. Cause: Lack of oversight by management. Effect: The lack of internal controls over cash management and period of performance could result in inaccurate reimbursement requests or costs outside of the period of performance charged to the program going undetected. Recommendation: Management should design and implement internal controls over cash management and period of performance. Reimbursement requests should be reviewed by someone independent of preparation. Grant expenditures should be reviewed and approved by someone knowledgeable of the grant requirements and terms to ensure only costs applicable to the program are charged. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴CASH MANAGEMENT AND PERIOD OF PERFORMANCE ? CAPITALIZATION GRANTS FOR CLEAN WATER STATE REVOLVING FUNDS Federal Agency: Environmental Protection Agency Federal Program Title: Capitalization Grants for Clean Water State Revolving Funds CFDA Number: 66.458 Pass-Through Agency: Minnesota Public Facilities Authority Pass-Through Number: MPFA-CWRF-L-054-FY20 Compliance Requirement Affected: Cash Management and Period of Performance Award Period: June 8, 2020 ? June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: Title 2 U.S. Code of Federal Regulations ? 200.303 states the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. OMB Compliance Supplement ? Cash Management & Period of Performance. Condition: During cash management and period of performance testing, it was noted one person was responsible for preparing the cash management reports and determining costs charged to the grant. No internal review process is in place. Questioned Costs: None. Cause: Lack of oversight by management. Effect: The lack of internal controls over cash management and period of performance could result in inaccurate reimbursement requests or costs outside of the period of performance charged to the program going undetected. Recommendation: Management should design and implement internal controls over cash management and period of performance. Reimbursement requests should be reviewed by someone independent of preparation. Grant expenditures should be reviewed and approved by someone knowledgeable of the grant requirements and terms to ensure only costs applicable to the program are charged. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding.
CASH MANAGEMENT AND PERIOD OF PERFORMANCE ? CAPITALIZATION GRANTS FOR CLEAN WATER STATE REVOLVING FUNDS (2020-004) Federal Agency: Environmental Protection Agency Federal Program Title: Capitalization Grants for Clean Water State Revolving Funds CFDA Number: 66.458 Pass-Through Agency: Minnesota Public Facilities Authority Pass-Through Number: MPFA-CWRF-L-054-FY20 Compliance Requirement Affected: Cash Management and Period of Performance Award Period: December 31, 2020 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: Management should design and implement internal controls over cash management and period of performance. Reimbursement requests should be reviewed by someone independent of preparation. Grant expenditures should be reviewed and approved by someone knowledgeable of the grant requirements and terms to ensure only costs applicable to the program are charged. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City will continue to review their processes and procedures involving cash management and period of performance. Name of the contact person responsible for correction action plan: Mike Rietz, City Administrator. Planned completion date for corrective action plan: December 31, 2021.
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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