EIN: 416005617
UEI: EJLNYLBMVML7
Audited by: BRADY MARTZ & ASSOCIATES PC
Oversight agency: 10 [Department of Agriculture]
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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 August 20, 2024. 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 20, 2025 (557 days ago).
What is a management decision? →FAC accepted this audit on February 20, 2024 — management decision was due August 20, 2024.
Federal Program Capitalization Grants for Clean Water State Revolving Funds (AL 66.458) Capitalization Grants for Drinking Water State Revolving Funds (AL 66.468) Procurement, Suspension, and Debarment Criteria Uniform Guidance states “Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220”. Condition We tested two vendors for whom the City entered into covered transactions with. We noted one of the vendors was not reviewed to ensure they were not suspended or debarred from receiving federal funds. We reviewed Sam.gov and noted this vendor was not listed as having an active exclusion. Questioned Costs None. Context 2 vendors were tested from a population of 2. Effect The City has in increased risk of entering into a covered transaction with a suspended or debarred vendor. Cause The City did not follow their procurement policy. Repeat Finding No. Recommendation The City should follow their procurement policy. Views of Responsible Officials The City agrees with the recommendation.
Show full finding ▾Hide full finding ▴Federal Program Capitalization Grants for Clean Water State Revolving Funds (AL 66.458) Capitalization Grants for Drinking Water State Revolving Funds (AL 66.468) Procurement, Suspension, and Debarment Criteria Uniform Guidance states “Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220”. Condition We tested two vendors for whom the City entered into covered transactions with. We noted one of the vendors was not reviewed to ensure they were not suspended or debarred from receiving federal funds. We reviewed Sam.gov and noted this vendor was not listed as having an active exclusion. Questioned Costs None. Context 2 vendors were tested from a population of 2. Effect The City has in increased risk of entering into a covered transaction with a suspended or debarred vendor. Cause The City did not follow their procurement policy. Repeat Finding No. Recommendation The City should follow their procurement policy. Views of Responsible Officials The City agrees with the recommendation.
Contact Person – Shannon Mortenson, City Administrator Corrective Action Plan – The City will follow their procurement policy. Completion Date – January 31, 2024
Federal Program Capitalization Grants for Clean Water State Revolving Funds (AL 66.458) Capitalization Grants for Drinking Water State Revolving Funds (AL 66.468) Allowable Activities/Costs Criteria An entity should have internal controls in place to ensure all federal expenditures are allowed. Condition We tested 15 transactions for internal controls and noted 2 transactions did not have the proper approval. Questioned Costs None. Context 15 transactions were selected from a population of 17. Effect The City has an increased risk in using federal dollars on an unallowable activity/cost. Cause The City does not have sufficient controls in place to ensure all federal expenditures are being approved. Repeat Finding No. Recommendation The City should implement policies and procedures to ensure all federal expenditures are being approved to ensure allowability with federal requirements. Views of Responsible Officials The City agrees with the recommendation.
Show full finding ▾Hide full finding ▴Federal Program Capitalization Grants for Clean Water State Revolving Funds (AL 66.458) Capitalization Grants for Drinking Water State Revolving Funds (AL 66.468) Allowable Activities/Costs Criteria An entity should have internal controls in place to ensure all federal expenditures are allowed. Condition We tested 15 transactions for internal controls and noted 2 transactions did not have the proper approval. Questioned Costs None. Context 15 transactions were selected from a population of 17. Effect The City has an increased risk in using federal dollars on an unallowable activity/cost. Cause The City does not have sufficient controls in place to ensure all federal expenditures are being approved. Repeat Finding No. Recommendation The City should implement policies and procedures to ensure all federal expenditures are being approved to ensure allowability with federal requirements. Views of Responsible Officials The City agrees with the recommendation.
Contact Person – Shannon Mortenson, City Administrator Corrective Action Plan – The City will establish a policy to ensure all federal expenditures are approved. Completion Date - January 31, 2024
Federal Program Capitalization Grants for Clean Water State Revolving Funds (AL 66.458) Capitalization Grants for Drinking Water State Revolving Funds (AL 66.468) Reporting Criteria Single audit reports need to be submitted to the federal clearinghouse within 9 months after year end, or by 30 days after issuance of the entity’s audited financial statements. Condition We noted that the City’s single audit report was not submitted by the due date. Questioned Costs None. Context The City submitted their Data Collection Form late. Effect The City was late on submitting their single audit report. Cause Management oversight Repeat Finding No. Recommendation The City should implement policies and procedures to ensure their single audit report is submitted by the due date. Views of Responsible Officials The City agrees with the recommendation.
Show full finding ▾Hide full finding ▴Federal Program Capitalization Grants for Clean Water State Revolving Funds (AL 66.458) Capitalization Grants for Drinking Water State Revolving Funds (AL 66.468) Reporting Criteria Single audit reports need to be submitted to the federal clearinghouse within 9 months after year end, or by 30 days after issuance of the entity’s audited financial statements. Condition We noted that the City’s single audit report was not submitted by the due date. Questioned Costs None. Context The City submitted their Data Collection Form late. Effect The City was late on submitting their single audit report. Cause Management oversight Repeat Finding No. Recommendation The City should implement policies and procedures to ensure their single audit report is submitted by the due date. Views of Responsible Officials The City agrees with the recommendation.
Contact Person – Shannon Mortenson, City Administrator Corrective Action Plan – The City will establish a policy to ensure all reports are submitted timely. Completion Date - January 31, 2024
FAC accepted this audit on May 17, 2018 — management decision was due November 17, 2018.
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