EIN: 426004514
UEI: P37WYX16LC16
Single Audit filed under EIN: 470617373
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Audited by: Eide Bailly LLP
Oversight agency: 14 [Department of Housing and Urban Development]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 25, 2026. 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 August 25, 2026 (9 days ago).
What is a management decision? →During our testing of the City’s compliance with reporting requirements, we noted the City did not have any formal controls in place over the review and approval of reports. Reports were prepared, certified and submitted by the same individual. Additionally, during our testing, we noted for two (2) subaward reports submitted to FSRS, the information was not submitted timely. Cause: The City did not have a formal review process in place over the reports under the program. Additionally, the City did not have a process in place to ensure reports were submitted to FSRS timely. Effect: Reports could be submitted with inaccurate information. Additionally, reports were not submitted to FSRS in accordance with the reporting requirements per Appendix A to Part 170I(a)(2). Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A nonstatistical sample of six (6) of eleven (11) reports were selected. The condition above was identified during our testwork of the City’s internal controls over reporting. Repeat Finding from Prior Years: No. Recommendation: We recommend that the City adhere to their policies and procedures in accordance with 2 CFR 200.332 to ensure compliance with subrecipient monitoring requirements. Views of Responsible Officials: Management agrees with the finding. See separate corrective action plan.
Show full finding ▾Hide full finding ▴Federal Grantor: Department of Housing and Urban Development Program: COVID-19 Community Development Block Grants/Entitlement Grants (CDBG) Program Award No. and Year: B20-MW-19-0003 and 2020, B23-MC-19-0003 and 2023, B24-MC-19-0003 and 2024, B25-MC-19-0003 and 2025 Federal Financial Assistance Listing Number: 14.218 Compliance Requirement: Reporting Type of Finding: Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria: CFR Section 200.303(a), Internal Controls, states that the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. CFR Appendix A to Part 170I(a)(2), Reporting Requirements, states the recipient must report each subaward to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the end of the month following the month in which the subaward was issued. Condition: During our testing of the City’s compliance with reporting requirements, we noted the City did not have any formal controls in place over the review and approval of reports. Reports were prepared, certified and submitted by the same individual. Additionally, during our testing, we noted for two (2) subaward reports submitted to FSRS, the information was not submitted timely. Cause: The City did not have a formal review process in place over the reports under the program. Additionally, the City did not have a process in place to ensure reports were submitted to FSRS timely. Effect: Reports could be submitted with inaccurate information. Additionally, reports were not submitted to FSRS in accordance with the reporting requirements per Appendix A to Part 170I(a)(2). Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A nonstatistical sample of six (6) of eleven (11) reports were selected. The condition above was identified during our testwork of the City’s internal controls over reporting. Repeat Finding from Prior Years: No. Recommendation: We recommend that the City adhere to their policies and procedures in accordance with 2 CFR 200.332 to ensure compliance with subrecipient monitoring requirements. Views of Responsible Officials: Management agrees with the finding. See separate corrective action plan.
The City will establish a process of documenting the approval of submitted reports along with the source of information input into said reports. Additionally, the City will establish a more formalized process for reporting to help ensure more uniform timing on reporting.
During our testing of the City’s compliance with cash management requirements, we noted for two (2) reimbursement requests, there was no evidence of the Federal Funds Administrator’s review and approval prior to the request being submitted. Cause: The City did not maintain supporting documentation indicating that the Federal Funds Administrator reviewed and approved the reimbursement request prior to it being submitted. Effect: The City’s control was not consistently followed, which requires the Federal Funds Administrator’s review and approval over the reimbursement request to be documented prior to submission. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A nonstatistical sample of four (4) of twelve (12) reimbursement requests were selected. The condition above was identified during our testwork of the City’s internal controls over cash management. Repeat Finding from Prior Years: No. Recommendation: We recommend the City adhere to their policies and ensure the review and approval of reimbursement requests are documented. Views of Responsible Officials: Management agrees with the finding. See separate corrective action plan.
Show full finding ▾Hide full finding ▴Federal Grantor: Department of Housing and Urban Development Program: Youth Homelessness Demonstration Program Award No. and Year: IA0158Y7D022201, IA0134Y7D022202, IA0135Y7D022202, IA0156Y7D022201, IA0157Y7D022201 and 2024, and IA0158Y7D022302, IA0134Y7D022303, IA0135Y7D022303, IA156Y7D022302, IA0137Y7D022303 and 2025 Federal Financial Assistance Listing Number: 14.276 Compliance Requirement: Cash Management Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: CFR Section 200.303(a), Internal Controls, states that the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: During our testing of the City’s compliance with cash management requirements, we noted for two (2) reimbursement requests, there was no evidence of the Federal Funds Administrator’s review and approval prior to the request being submitted. Cause: The City did not maintain supporting documentation indicating that the Federal Funds Administrator reviewed and approved the reimbursement request prior to it being submitted. Effect: The City’s control was not consistently followed, which requires the Federal Funds Administrator’s review and approval over the reimbursement request to be documented prior to submission. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A nonstatistical sample of four (4) of twelve (12) reimbursement requests were selected. The condition above was identified during our testwork of the City’s internal controls over cash management. Repeat Finding from Prior Years: No. Recommendation: We recommend the City adhere to their policies and ensure the review and approval of reimbursement requests are documented. Views of Responsible Officials: Management agrees with the finding. See separate corrective action plan.
The City will establish a process of documenting the approval of submitted reports along with the source of information input into said reports.
During our testing of the City’s compliance with subrecipient monitoring requirements, we noted there was no evidence that the Federal Funds Administrator reviewed and approved the risk assessments for three (3) subrecipients. Cause: The City did not maintain supporting documentation indicating that the Federal Funds Administrator reviewed and approved the risk assessment performed over subrecipients. Effect: The City’s control was not consistently followed, which requires the Federal Funds Administrator’s review and approval over the subrecipient risk assessments to be documented. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A nonstatistical sample of three (3) of five (5) subrecipients were selected. The condition above was identified during our testwork of the City’s internal controls over subrecipient monitoring. Repeat Finding from Prior Years: No. Recommendation: We recommend the City adhere to their policies and ensure the review and approval of subrecipient risk assessments are documented. Views of Responsible Officials: Management agrees with the finding. See separate corrective action plan.
Show full finding ▾Hide full finding ▴Federal Grantor: Department of Housing and Urban Development Program: Youth Homelessness Demonstration Program Award No. and Year: IA0158Y7D022201, IA0134Y7D022202, IA0135Y7D022202, IA0156Y7D022201, IA0157Y7D022201 and 2024, and IA0158Y7D022302, IA0134Y7D022303, IA0135Y7D022303, IA156Y7D022302, IA0137Y7D022303 and 2025 Federal Financial Assistance Listing Number: 14.276 Compliance Requirement: Subrecipient Monitoring Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of the City’s compliance with subrecipient monitoring requirements, we noted there was no evidence that the Federal Funds Administrator reviewed and approved the risk assessments for three (3) subrecipients. Cause: The City did not maintain supporting documentation indicating that the Federal Funds Administrator reviewed and approved the risk assessment performed over subrecipients. Effect: The City’s control was not consistently followed, which requires the Federal Funds Administrator’s review and approval over the subrecipient risk assessments to be documented. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A nonstatistical sample of three (3) of five (5) subrecipients were selected. The condition above was identified during our testwork of the City’s internal controls over subrecipient monitoring. Repeat Finding from Prior Years: No. Recommendation: We recommend the City adhere to their policies and ensure the review and approval of subrecipient risk assessments are documented. Views of Responsible Officials: Management agrees with the finding. See separate corrective action plan.
The City will establish a process of documenting the approval of submitted reports along with the source of information input into said reports.
FAC accepted this audit on June 29, 2026 — management decision was due December 29, 2026.
During our testing of the City’s compliance with reporting requirements, we noted the City did not have any formal controls in place over the review and approval of reports. Reports were prepared, certified and submitted by the same individual. Additionally, during our testing, we noted for two (2) subaward reports submitted to FSRS, the information was not submitted timely. Cause: The City did not have a formal review process in place over the reports under the program. Additionally, the City did not have a process in place to ensure reports were submitted to FSRS timely. Effect: Reports could be submitted with inaccurate information. Additionally, reports were not submitted to FSRS in accordance with the reporting requirements per Appendix A to Part 170I(a)(2). Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A nonstatistical sample of six (6) of eleven (11) reports were selected. The condition above was identified during our testwork of the City’s internal controls over reporting. Repeat Finding from Prior Years: No. Recommendation: We recommend that the City adhere to their policies and procedures in accordance with 2 CFR 200.332 to ensure compliance with subrecipient monitoring requirements. Views of Responsible Officials: Management agrees with the finding. See separate corrective action plan.
Show full finding ▾Hide full finding ▴Federal Grantor: Department of Housing and Urban Development Program: COVID-19 Community Development Block Grants/Entitlement Grants (CDBG) Program Award No. and Year: B20-MW-19-0003 and 2020, B23-MC-19-0003 and 2023, B24-MC-19-0003 and 2024, B25-MC-19-0003 and 2025 Federal Financial Assistance Listing Number: 14.218 Compliance Requirement: Reporting Type of Finding: Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria: CFR Section 200.303(a), Internal Controls, states that the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. CFR Appendix A to Part 170I(a)(2), Reporting Requirements, states the recipient must report each subaward to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the end of the month following the month in which the subaward was issued. Condition: During our testing of the City’s compliance with reporting requirements, we noted the City did not have any formal controls in place over the review and approval of reports. Reports were prepared, certified and submitted by the same individual. Additionally, during our testing, we noted for two (2) subaward reports submitted to FSRS, the information was not submitted timely. Cause: The City did not have a formal review process in place over the reports under the program. Additionally, the City did not have a process in place to ensure reports were submitted to FSRS timely. Effect: Reports could be submitted with inaccurate information. Additionally, reports were not submitted to FSRS in accordance with the reporting requirements per Appendix A to Part 170I(a)(2). Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A nonstatistical sample of six (6) of eleven (11) reports were selected. The condition above was identified during our testwork of the City’s internal controls over reporting. Repeat Finding from Prior Years: No. Recommendation: We recommend that the City adhere to their policies and procedures in accordance with 2 CFR 200.332 to ensure compliance with subrecipient monitoring requirements. Views of Responsible Officials: Management agrees with the finding. See separate corrective action plan.
The City will establish a process of documenting the approval of submitted reports along with the source of information input into said reports. Additionally, the City will establish a more formalized process for reporting to help ensure more uniform timing on reporting.
During our testing of the City’s compliance with cash management requirements, we noted for two (2) reimbursement requests, there was no evidence of the Federal Funds Administrator’s review and approval prior to the request being submitted. Cause: The City did not maintain supporting documentation indicating that the Federal Funds Administrator reviewed and approved the reimbursement request prior to it being submitted. Effect: The City’s control was not consistently followed, which requires the Federal Funds Administrator’s review and approval over the reimbursement request to be documented prior to submission. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A nonstatistical sample of four (4) of twelve (12) reimbursement requests were selected. The condition above was identified during our testwork of the City’s internal controls over cash management. Repeat Finding from Prior Years: No. Recommendation: We recommend the City adhere to their policies and ensure the review and approval of reimbursement requests are documented. Views of Responsible Officials: Management agrees with the finding. See separate corrective action plan.
Show full finding ▾Hide full finding ▴Federal Grantor: Department of Housing and Urban Development Program: Youth Homelessness Demonstration Program Award No. and Year: IA0158Y7D022201, IA0134Y7D022202, IA0135Y7D022202, IA0156Y7D022201, IA0157Y7D022201 and 2024, and IA0158Y7D022302, IA0134Y7D022303, IA0135Y7D022303, IA156Y7D022302, IA0137Y7D022303 and 2025 Federal Financial Assistance Listing Number: 14.276 Compliance Requirement: Cash Management Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: CFR Section 200.303(a), Internal Controls, states that the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: During our testing of the City’s compliance with cash management requirements, we noted for two (2) reimbursement requests, there was no evidence of the Federal Funds Administrator’s review and approval prior to the request being submitted. Cause: The City did not maintain supporting documentation indicating that the Federal Funds Administrator reviewed and approved the reimbursement request prior to it being submitted. Effect: The City’s control was not consistently followed, which requires the Federal Funds Administrator’s review and approval over the reimbursement request to be documented prior to submission. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A nonstatistical sample of four (4) of twelve (12) reimbursement requests were selected. The condition above was identified during our testwork of the City’s internal controls over cash management. Repeat Finding from Prior Years: No. Recommendation: We recommend the City adhere to their policies and ensure the review and approval of reimbursement requests are documented. Views of Responsible Officials: Management agrees with the finding. See separate corrective action plan.
The City will establish a process of documenting the approval of submitted reports along with the source of information input into said reports.
During our testing of the City’s compliance with subrecipient monitoring requirements, we noted there was no evidence that the Federal Funds Administrator reviewed and approved the risk assessments for three (3) subrecipients. Cause: The City did not maintain supporting documentation indicating that the Federal Funds Administrator reviewed and approved the risk assessment performed over subrecipients. Effect: The City’s control was not consistently followed, which requires the Federal Funds Administrator’s review and approval over the subrecipient risk assessments to be documented. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A nonstatistical sample of three (3) of five (5) subrecipients were selected. The condition above was identified during our testwork of the City’s internal controls over subrecipient monitoring. Repeat Finding from Prior Years: No. Recommendation: We recommend the City adhere to their policies and ensure the review and approval of subrecipient risk assessments are documented. Views of Responsible Officials: Management agrees with the finding. See separate corrective action plan.
Show full finding ▾Hide full finding ▴Federal Grantor: Department of Housing and Urban Development Program: Youth Homelessness Demonstration Program Award No. and Year: IA0158Y7D022201, IA0134Y7D022202, IA0135Y7D022202, IA0156Y7D022201, IA0157Y7D022201 and 2024, and IA0158Y7D022302, IA0134Y7D022303, IA0135Y7D022303, IA156Y7D022302, IA0137Y7D022303 and 2025 Federal Financial Assistance Listing Number: 14.276 Compliance Requirement: Subrecipient Monitoring Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: During our testing of the City’s compliance with subrecipient monitoring requirements, we noted there was no evidence that the Federal Funds Administrator reviewed and approved the risk assessments for three (3) subrecipients. Cause: The City did not maintain supporting documentation indicating that the Federal Funds Administrator reviewed and approved the risk assessment performed over subrecipients. Effect: The City’s control was not consistently followed, which requires the Federal Funds Administrator’s review and approval over the subrecipient risk assessments to be documented. Questioned Costs: No questioned costs were identified as a result of our procedures. Context/Sampling: A nonstatistical sample of three (3) of five (5) subrecipients were selected. The condition above was identified during our testwork of the City’s internal controls over subrecipient monitoring. Repeat Finding from Prior Years: No. Recommendation: We recommend the City adhere to their policies and ensure the review and approval of subrecipient risk assessments are documented. Views of Responsible Officials: Management agrees with the finding. See separate corrective action plan.
The City will establish a process of documenting the approval of submitted reports along with the source of information input into said reports.
FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
The Single Audit package for the City’s year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: There were delays in completing the audit by March 31, 2025. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The June 30, 2024 Single Audit package. Identification as a repeat finding, if applicable: No, this is not a repeat finding. Recommendation: We recommend the City file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Show full finding ▾Hide full finding ▴Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the City’s year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: There were delays in completing the audit by March 31, 2025. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The June 30, 2024 Single Audit package. Identification as a repeat finding, if applicable: No, this is not a repeat finding. Recommendation: We recommend the City file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
City Management’s Response: Due to the financial statement and single audits not being finalized until April 30, 2025, the City was unable to submit the Data Collection Form by the deadline. The City anticipates the audit being completed ahead of the deadline for the fiscal year 2025 filing. Anticipated completion date: March 31, 2026 Contact person: James Remington, CPA Deputy Finance Director
FAC accepted this audit on May 15, 2025 — management decision was due November 15, 2025.
The Single Audit package for the City’s year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: There were delays in completing the audit by March 31, 2025. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The June 30, 2024 Single Audit package. Identification as a repeat finding, if applicable: No, this is not a repeat finding. Recommendation: We recommend the City file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Show full finding ▾Hide full finding ▴Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the City’s year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: There were delays in completing the audit by March 31, 2025. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The June 30, 2024 Single Audit package. Identification as a repeat finding, if applicable: No, this is not a repeat finding. Recommendation: We recommend the City file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
City Management’s Response: Due to the financial statement and single audits not being finalized until April 30, 2025, the City was unable to submit the Data Collection Form by the deadline. The City anticipates the audit being completed ahead of the deadline for the fiscal year 2025 filing. Anticipated completion date: March 31, 2026 Contact person: James Remington, CPA Deputy Finance Director
FAC accepted this audit on March 18, 2024 — management decision was due September 18, 2024.
FAC accepted this audit on March 18, 2024 — management decision was due September 18, 2024.
FAC accepted this audit on February 21, 2023 — management decision was due August 21, 2023.
The City recorded all dollars transferred out of the special revenue fund created for the program as expenditures on the SEFA and the required reports even if the dollars were not truly expended. The SEFA was subsequently adjusted to accurately report the expenditures. The City reported expenditures based on Council approval of dollars and not when the funds were expended. Cause: The City?s controls were not operating effectively to ensure that the ARPA expenditures were being identified, tracked, and reported. Effect: Potential for improper reporting can result in actions taken by oversight agencies which could impact future funding. Questioned costs: None Context: Two quarterly reports were tested and one included expenditures that had not been properly identified. Recommendation: We recommend that the City implement controls to ensure that the ARPA expenditures are properly identified, tracked and reported. City management?s response: Management agrees with this finding.
Show full finding ▾Hide full finding ▴Finding 2022-002, Requirement L (Reporting) U.S. Department of Treasury COVID-19? Coronavirus State and Local Fiscal Recovery Funds (ARPA) ? ALN 21.027 Federal Award Year 2022 Finding: The City did not have sufficient controls to properly identity, track and report expenditures for the required quarterly reports for ALN 21.027 and proper reporting of Schedule of expenditures of federal awards (SEFA). Criteria: The City should be reporting in a timely manner (30 days after quarter end) all ARPA expenditures and reporting them on the SEFA based on when expended. Condition: The City recorded all dollars transferred out of the special revenue fund created for the program as expenditures on the SEFA and the required reports even if the dollars were not truly expended. The SEFA was subsequently adjusted to accurately report the expenditures. The City reported expenditures based on Council approval of dollars and not when the funds were expended. Cause: The City?s controls were not operating effectively to ensure that the ARPA expenditures were being identified, tracked, and reported. Effect: Potential for improper reporting can result in actions taken by oversight agencies which could impact future funding. Questioned costs: None Context: Two quarterly reports were tested and one included expenditures that had not been properly identified. Recommendation: We recommend that the City implement controls to ensure that the ARPA expenditures are properly identified, tracked and reported. City management?s response: Management agrees with this finding.
U.S. Department of Treasury COVID-19? Coronavirus State and Local Fiscal Recovery Funds (ARPA) ? ALN 21.027 Federal Award Year 2022 Material weakness in internal control over financial reporting Finding: The City did not have sufficient controls to properly report expenditures for the required quarterly reports for ALN 21.027 and properly report the Schedule of expenditures of federal awards. City Management?s Response: The Finance Department is working to establish appropriate tracking mechanisms for ARPA funding as the use of funds ramps up through Fiscal Year 2023 and forward. Anticipated completion date: June 30, 2023 Contact person: Nickolas Schaul Finance Director
The City had not performed an inspection on 2 of the 6 houses tested in the last three years. Cause: The City?s controls were not operating effectively to ensure that the inspections were done on schedule. Effect: Potential for improper reporting can result in actions taken by oversight agencies which could impact future funding. Questioned costs: None Context: 2 of the 6 rental properties tested did not have an inspection performed in the last 3 years per the compliance requirements. Recommendation: We recommend the City implement controls to ensure that the inspections are properly identified, tracked and performed. City management?s response: Management agrees with this finding.
Show full finding ▾Hide full finding ▴Finding 2022-003, Requirement N (Special Tests -Housing Quality Standards) U.S. Department of Housing and Urban Development (HUD) HOME Investment Partnership Program ? ALN 14.239 Federal Award Year 2022 Finding: The City did not have sufficient controls to properly track and perform timely inspections on housing as inspections came due as required under the program. Criteria: During the period of affordability (i.e., the period for which the nonfederal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than (a) every three years for projects containing one to four units. Condition: The City had not performed an inspection on 2 of the 6 houses tested in the last three years. Cause: The City?s controls were not operating effectively to ensure that the inspections were done on schedule. Effect: Potential for improper reporting can result in actions taken by oversight agencies which could impact future funding. Questioned costs: None Context: 2 of the 6 rental properties tested did not have an inspection performed in the last 3 years per the compliance requirements. Recommendation: We recommend the City implement controls to ensure that the inspections are properly identified, tracked and performed. City management?s response: Management agrees with this finding.
Finding 2022-003, Requirement N (Special Tests -Housing Quality Standards) U.S. Department of Housing and Urban Development (HUD) HOME Investment Partnership Program ? ALN 14.239 Federal Award Year 2022 Finding: The City did not have sufficient controls to properly track and perform timely inspections on housing as inspections came due as required under the program. City Management?s Response: The Neighborhood Services Department has been made aware of the issue and is working to ensure that all requirements under their grants are adhered to. Anticipated completion date: June 30, 2023 Contact person: James Remington, CPA Deputy Finance Director
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
The City recorded all dollars transferred out of the special revenue fund created for the program as expenditures on the SEFA and the required reports even if the dollars were not truly expended. The SEFA was subsequently adjusted to accurately report the expenditures. The City reported expenditures based on Council approval of dollars and not when the funds were expended. Cause: The City?s controls were not operating effectively to ensure that the ARPA expenditures were being identified, tracked, and reported. Effect: Potential for improper reporting can result in actions taken by oversight agencies which could impact future funding. Questioned costs: None Context: Two quarterly reports were tested and one included expenditures that had not been properly identified. Recommendation: We recommend that the City implement controls to ensure that the ARPA expenditures are properly identified, tracked and reported. City management?s response: Management agrees with this finding.
Show full finding ▾Hide full finding ▴Finding 2022-002, Requirement L (Reporting) U.S. Department of Treasury COVID-19? Coronavirus State and Local Fiscal Recovery Funds (ARPA) ? ALN 21.027 Federal Award Year 2022 Finding: The City did not have sufficient controls to properly identity, track and report expenditures for the required quarterly reports for ALN 21.027 and proper reporting of Schedule of expenditures of federal awards (SEFA). Criteria: The City should be reporting in a timely manner (30 days after quarter end) all ARPA expenditures and reporting them on the SEFA based on when expended. Condition: The City recorded all dollars transferred out of the special revenue fund created for the program as expenditures on the SEFA and the required reports even if the dollars were not truly expended. The SEFA was subsequently adjusted to accurately report the expenditures. The City reported expenditures based on Council approval of dollars and not when the funds were expended. Cause: The City?s controls were not operating effectively to ensure that the ARPA expenditures were being identified, tracked, and reported. Effect: Potential for improper reporting can result in actions taken by oversight agencies which could impact future funding. Questioned costs: None Context: Two quarterly reports were tested and one included expenditures that had not been properly identified. Recommendation: We recommend that the City implement controls to ensure that the ARPA expenditures are properly identified, tracked and reported. City management?s response: Management agrees with this finding.
U.S. Department of Treasury COVID-19? Coronavirus State and Local Fiscal Recovery Funds (ARPA) ? ALN 21.027 Federal Award Year 2022 Material weakness in internal control over financial reporting Finding: The City did not have sufficient controls to properly report expenditures for the required quarterly reports for ALN 21.027 and properly report the Schedule of expenditures of federal awards. City Management?s Response: The Finance Department is working to establish appropriate tracking mechanisms for ARPA funding as the use of funds ramps up through Fiscal Year 2023 and forward. Anticipated completion date: June 30, 2023 Contact person: Nickolas Schaul Finance Director
The City had not performed an inspection on 2 of the 6 houses tested in the last three years. Cause: The City?s controls were not operating effectively to ensure that the inspections were done on schedule. Effect: Potential for improper reporting can result in actions taken by oversight agencies which could impact future funding. Questioned costs: None Context: 2 of the 6 rental properties tested did not have an inspection performed in the last 3 years per the compliance requirements. Recommendation: We recommend the City implement controls to ensure that the inspections are properly identified, tracked and performed. City management?s response: Management agrees with this finding.
Show full finding ▾Hide full finding ▴Finding 2022-003, Requirement N (Special Tests -Housing Quality Standards) U.S. Department of Housing and Urban Development (HUD) HOME Investment Partnership Program ? ALN 14.239 Federal Award Year 2022 Finding: The City did not have sufficient controls to properly track and perform timely inspections on housing as inspections came due as required under the program. Criteria: During the period of affordability (i.e., the period for which the nonfederal entity must maintain subsidized housing) for HOME assisted rental housing, the participating jurisdiction must perform on-site inspections to determine compliance with property standards and verify the information submitted by the owners no less than (a) every three years for projects containing one to four units. Condition: The City had not performed an inspection on 2 of the 6 houses tested in the last three years. Cause: The City?s controls were not operating effectively to ensure that the inspections were done on schedule. Effect: Potential for improper reporting can result in actions taken by oversight agencies which could impact future funding. Questioned costs: None Context: 2 of the 6 rental properties tested did not have an inspection performed in the last 3 years per the compliance requirements. Recommendation: We recommend the City implement controls to ensure that the inspections are properly identified, tracked and performed. City management?s response: Management agrees with this finding.
Finding 2022-003, Requirement N (Special Tests -Housing Quality Standards) U.S. Department of Housing and Urban Development (HUD) HOME Investment Partnership Program ? ALN 14.239 Federal Award Year 2022 Finding: The City did not have sufficient controls to properly track and perform timely inspections on housing as inspections came due as required under the program. City Management?s Response: The Neighborhood Services Department has been made aware of the issue and is working to ensure that all requirements under their grants are adhered to. Anticipated completion date: June 30, 2023 Contact person: James Remington, CPA Deputy Finance Director
FAC accepted this audit on March 2, 2022 — management decision was due September 2, 2022.
FAC accepted this audit on April 20, 2022 — management decision was due October 20, 2022.
FAC accepted this audit on January 24, 2021 — management decision was due July 24, 2021.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴FAC accepted this audit on January 25, 2021 — management decision was due July 25, 2021.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 9, 2018 — management decision was due June 9, 2019.
FAC accepted this audit on December 12, 2018 — management decision was due June 12, 2019.
FAC accepted this audit on December 21, 2017 — management decision was due June 21, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on December 28, 2017 — management decision was due June 28, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on March 19, 2017 — management decision was due September 19, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-002
GSA_MIGRATION
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GSA_MIGRATION
2015-003
FAC accepted this audit on March 28, 2017 — management decision was due September 28, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-002
GSA_MIGRATION
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GSA_MIGRATION
2015-003
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