EIN: 416005552
UEI: CL2GBMM1LNE3
Audited by: Oberloh & Oberloh Ltd
Oversight agency: 97 [Department of Homeland Security]
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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 9, 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 9, 2026 (238 days ago).
What is a management decision? →Views of Responsible Officials and Planned Corrective Actions: Management agrees with the recommendation that it is not cost effective for the City to prepare the financial statements and maintain a working knowledge of the required disclosures.
Show full finding ▾Hide full finding ▴Views of Responsible Officials and Planned Corrective Actions: Management agrees with the recommendation that it is not cost effective for the City to prepare the financial statements and maintain a working knowledge of the required disclosures.
Proposed Completion Date: The City Council will implement the above procedures immediately.
2023-001
FAC accepted this audit on August 2, 2024 — management decision was due February 2, 2025.
Views of Responsible Officials and Planned Corrective Actions: Management agrees with the recommendation that it is not cost effective for the City to prepare the financial statements and maintain a working knowledge of the required disclosures.
Show full finding ▾Hide full finding ▴Views of Responsible Officials and Planned Corrective Actions: Management agrees with the recommendation that it is not cost effective for the City to prepare the financial statements and maintain a working knowledge of the required disclosures.
Proposed Completion Date: The City Council will implement the above procedures immediately.
2022-001
FAC accepted this audit on July 4, 2023 — management decision was due January 4, 2024.
The City's personnel prepare periodic financial information for internal use that meets the needs of management and the City Council. However, the City does not have internal resources to identify all journal entries required to maintain a general ledger and prepare full-disclosure financial statements required by generally accepted accounting principles for external reporting. The City is aware of this significant deficiency, and obtains our assistance in the preparation of the City's annual financial statements. Cause: The City does not have the internal expertise needed to handle all aspects of the external financial reporting. Effect or Potential Effect: The City's management is aware of the deficiency and addresses it by reviewing and approving the adjusting journal entries and completed statements prior to distribution to the end users. Questioned Cost: None. Context: During our audit, adjustments were made to the trial balance to prepare financial statements. Repeat of Prior-Year Finding: 2021-001 Recommendations: For entities of the City's size, it generally is not practical to obtain the internal expertise needed to handle all aspects of the external financial reporting. Views of Responsible Officials and Planned corrective Actions: Management agrees with the recommendation that it is not cost effective for the City to prepare the financial statements and maintain a working knowledge of the required disclosures.
Show full finding ▾Hide full finding ▴Criteria: The City does not have the internal resources to identify all journal entries required to maintain a general ledger and to prepare the full-disclosure financial statements in conformity with generally accepted accounting principles. Condition: The City's personnel prepare periodic financial information for internal use that meets the needs of management and the City Council. However, the City does not have internal resources to identify all journal entries required to maintain a general ledger and prepare full-disclosure financial statements required by generally accepted accounting principles for external reporting. The City is aware of this significant deficiency, and obtains our assistance in the preparation of the City's annual financial statements. Cause: The City does not have the internal expertise needed to handle all aspects of the external financial reporting. Effect or Potential Effect: The City's management is aware of the deficiency and addresses it by reviewing and approving the adjusting journal entries and completed statements prior to distribution to the end users. Questioned Cost: None. Context: During our audit, adjustments were made to the trial balance to prepare financial statements. Repeat of Prior-Year Finding: 2021-001 Recommendations: For entities of the City's size, it generally is not practical to obtain the internal expertise needed to handle all aspects of the external financial reporting. Views of Responsible Officials and Planned corrective Actions: Management agrees with the recommendation that it is not cost effective for the City to prepare the financial statements and maintain a working knowledge of the required disclosures.
Auditor Prepared Financial Statements - This finding is unresolved and appears as finding 2022-001
2021-001
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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