Black Hawk Economic Development

EIN: 421114803

UEI: WJAME119DML7

Data as of August 19, 2026

10
Audit Years
2
Total Findings
0
Repeat Findings

FY 2021-09-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on April 10, 2022. 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 October 10, 2022, which was (1410 days ago).

What is a management decision? →
2021-003
Program Income
QUESTIONED COSTS
Condition

Federal agency: U.S. Department of Commerce. Federal Program: Economic Adjustment Assistance. Assistance Listing Number: 11.307. Pass-Through Agency and Number: N/A Award Period: 10/1/20-3/24/21 Type of Finding: Significant Deficiency in Internal Control over Compliance. Criteria or specific requirement: Program income should be properly recorded. Condition: The Organization did not have appropriate internal controls in place to ensure interest revenue was being properly recorded. Questioned Costs: Likely $20,000. Context: When performing audit procedures, it was noted around $20,000 in interest revenue was recognized on notes that were more than 90 days past due. Cause: The Organization did not have appropriate internal controls in place to ensure interest revenue was being properly recorded. Effect: The effect of this condition increase the possibility program income may be misstated. Repeat Finding: No. Recommendation: Recommend implementing a formalized policy to review accrued interest receivable and interest revenue. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

Economic Adjustment Assistance - Assistance Listing No. 11.307. Recommendation: It is recommended internal controls be established to properly record interest revenue. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Executive Director will review all the interest revenue entries to ensure they are being recorded properly. Name(s) of the contact person(s) responsible for corrective action: Steve Brustkern. Planned Completion date for corrective action plan: October 2021. If the U.S. Department of Commerce - Economic Development Authority has questions regarding this plan, please call Steve Brustkern at 319-235-2960.

About Program Income →

FY 2016-09-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on March 7, 2017. 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 September 7, 2017, which was (3269 days ago).

What is a management decision? →
2016-002
Other
MATERIAL WEAKNESS
Condition

GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

About Other →

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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