EIN: 416005124
UEI: XKTXWLKL58H4
Audited by: BerganKDV, Ltd.
Oversight agency: 21 [Department of the Treasury]
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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 July 7, 2025. 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 7, 2026 (238 days ago).
What is a management decision? →FAC accepted this audit on July 3, 2024 — management decision was due January 3, 2025.
FAC accepted this audit on June 26, 2023 — management decision was due December 26, 2023.
FAC accepted this audit on July 25, 2021 — management decision was due January 25, 2022.
2020-001 U.S. Department of the Treasury Coronavirus Relief Fund CFDA Number: 20.019 Passed Through Minnesota Department of Revenue Pass Through Number: 210710 Award Period: 3/1/2020 ? 11/15/2020 Type of Finding: Material Weakness in Internal Control Over Compliance Criteria: Title 2 U.S. Code of Federal Regulations ? 200.303 states that 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. Condition and Context: The City did not properly document their review of the reports that were required to be submitted to the State of Minnesota?s office of Management and Budget. There was no documentation of the review of these reports by someone other than the preparer for any of the reports tested which was a total of 2. Possible Effect: Not having a formal review process documented could result in no one being able to determine if the reports were reviewed. If the reports are not reviewed by anyone other than the preparer the preparer has a much greater chance of making a mistake or effectively misstating the report. Questioned Costs: None Repeat Finding: No Cause: The federal funding was new to the City in 2020 and they were not aware of the need to have formal documentation retained for all reports submitted for the grant. Recommendation: We recommend the City put in place internal controls to ensure that all reports for federal grants are reviewed by someone other than the preparer and that the process is properly documented and the documentation retained. Client?s Response to the finding: The City will ensure that documentation of review of any reporting required for federal grants is performed by someone other than the preparer and properly documented going forward.
Show full finding ▾Hide full finding ▴2020-001 U.S. Department of the Treasury Coronavirus Relief Fund CFDA Number: 20.019 Passed Through Minnesota Department of Revenue Pass Through Number: 210710 Award Period: 3/1/2020 ? 11/15/2020 Type of Finding: Material Weakness in Internal Control Over Compliance Criteria: Title 2 U.S. Code of Federal Regulations ? 200.303 states that 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. Condition and Context: The City did not properly document their review of the reports that were required to be submitted to the State of Minnesota?s office of Management and Budget. There was no documentation of the review of these reports by someone other than the preparer for any of the reports tested which was a total of 2. Possible Effect: Not having a formal review process documented could result in no one being able to determine if the reports were reviewed. If the reports are not reviewed by anyone other than the preparer the preparer has a much greater chance of making a mistake or effectively misstating the report. Questioned Costs: None Repeat Finding: No Cause: The federal funding was new to the City in 2020 and they were not aware of the need to have formal documentation retained for all reports submitted for the grant. Recommendation: We recommend the City put in place internal controls to ensure that all reports for federal grants are reviewed by someone other than the preparer and that the process is properly documented and the documentation retained. Client?s Response to the finding: The City will ensure that documentation of review of any reporting required for federal grants is performed by someone other than the preparer and properly documented going forward.
2020-001 U.S. Department of the Treasury Coronavirus Relief Fund CFDA Number: 20.019 Passed Through Minnesota Department of Revenue Pass Through Number: 210710 Award Period: 3/1/2020 ? 11/15/2020 Recommendation: We recommend the City put in place internal controls to ensure that all reports for federal grant reports are reviewed by someone other than the preparer and that the process is properly documented, and the documentation retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The City will ensure that documentation of review of any reporting required for federal grants is performed by someone other than the preparer and properly documented going forward. Name of the contact person responsible for corrective action: Lisa Ziemer, Finance Director 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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