EIN: 426004805
UEI: VJ7SSXEP1M18
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 5, 2020. 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 July 5, 2020 (2238 days ago).
What is a management decision? →The City does not document pre-inspections performed. For post-inspections, the City relies on a form to be signed by a licensed inspector and to list the date the inspection was performed. This form is not required to be signed prior to the City payment of CDBG funds to contractors and the date section is not required to be completed. Questioned Costs: $0 Context: The City has allocated $235,000 of the CDBG award to housing rehabilitation in the FY19 Annual Action Plan. Effect: Noncompliance with program requirements could occur and not be timely identified. Cause: The City has not required inspections employees to document pre-inspections and post-inspections. Identification of as a Repeat Finding: This is not repeat finding. Recommendation: We recommend the City require each rehabilitation file to include a formal pre-inspection document that clearly lists the issues and what to incorporate within the rehabilitation project. We recommend the City require formal documentation of the post-rehabilitation inspection prior to issuance of payments. Response and Corrective Action Plan: Housing rehabilitation staff will begin completing formal documentation of the pre- and post-rehabilitation inspections starting immediately. Staff will use an ongoing file checklist to ensure that proper documentation is maintained throughout each rehabilitation project. The Neighborhood Services Coordinator will review inspection documentation prior to approval of payments.
Show full finding ▾Hide full finding ▴2019-001 U.S. Department of Housing and Urban Development Community Development Block Grants (CDBG)/ Entitlement Grants Cluster: Community Development Block Grants/ Entitlement Grants CFDA 14.218 (Direct) Federal Award Numbers: B-16-MC-19-0009 B-17-MC-19-0009 B-18-MC-19-0009 B-19-MC-19-0009 Federal Award Year: 2019 Finding: The City of Iowa City, Iowa has inadequate documentation of pre-inspections and post-inspections performed on homeowner occupied rehabilitation projects. Criteria: The Office of Management and Budget (OMB), in the Compliance Supplement, requires the City to ensure the work is properly completed when using CDBG funds for rehabilitation. The City is to document pre-inspections and post-inspections performed. Per 24 CFR section 570.506, ?.(9) For each residential rehabilitation activity determined to aid in the prevention or elimination of slums or blight in a slum or blighted area: ?(ii) A pre-rehabilitation inspection report describing the deficiencies in each structure to be rehabilitated; and (iii) Details and scope of CDBG assisted rehabilitation, by structure?. The OMB?s Compliance Supplement specifies the City is to maintain documentation that the City inspects the rehabilitation work upon completion. Condition: The City does not document pre-inspections performed. For post-inspections, the City relies on a form to be signed by a licensed inspector and to list the date the inspection was performed. This form is not required to be signed prior to the City payment of CDBG funds to contractors and the date section is not required to be completed. Questioned Costs: $0 Context: The City has allocated $235,000 of the CDBG award to housing rehabilitation in the FY19 Annual Action Plan. Effect: Noncompliance with program requirements could occur and not be timely identified. Cause: The City has not required inspections employees to document pre-inspections and post-inspections. Identification of as a Repeat Finding: This is not repeat finding. Recommendation: We recommend the City require each rehabilitation file to include a formal pre-inspection document that clearly lists the issues and what to incorporate within the rehabilitation project. We recommend the City require formal documentation of the post-rehabilitation inspection prior to issuance of payments. Response and Corrective Action Plan: Housing rehabilitation staff will begin completing formal documentation of the pre- and post-rehabilitation inspections starting immediately. Staff will use an ongoing file checklist to ensure that proper documentation is maintained throughout each rehabilitation project. The Neighborhood Services Coordinator will review inspection documentation prior to approval of payments.
Response and Corrective Action Plan: Housing rehabilitation staff will begin completing formal documentation of the pre- and post-rehabilitation inspections starting immediately. Staff will use an ongoing file checklist to ensure that proper documentation is maintained throughout each rehabilitation project. The Neighborhood Services Coordinator will review inspection documentation prior to approval of payments.
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