EIN: 426005359
UEI: MBGMXUFEMLG4
Audited by: Forvis Mazars LLP
Oversight agency: 20 [Department of Transportation]
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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 January 27, 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 July 27, 2025 (400 days ago).
What is a management decision? →FAC accepted this audit on January 24, 2024 — management decision was due July 24, 2024.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
FAC accepted this audit on March 29, 2022 — management decision was due September 29, 2022.
FAC accepted this audit on January 31, 2021 — management decision was due July 31, 2021.
We noted the following conditions in our testing of equipment management: a.) An inventory of capital assets has not been performed by the City within the last two years. b.) The City does not maintain a fixed asset listing that contains the federal participation in the cost of the asset. " Questioned Costs: None. Context: Total capital assets maintained by the City relating to this program were unable to be determined because a listing noting federally funded assets is not maintained. Effect: Not being able to produce a comprehensive listing of assets purchased with federal funds, not properly tagging assets and not completing the required inventory of assets increase the risk of loss of assets purchased with federal funds and prevents them from being adequately safeguarded and maintained. In addition, the potential of noncompliance with the rules and regulations surrounding disposition of assets increases if the assets have been improperly disposed. Cause: The City was unaware of the requirement. Identification as a repeat finding: Not applicable. Recommendation: We recommend the City complete a city-wide inventory as soon as possible and reconcile any differences noted with the City's asset management system, including correcting any tagging errors. We also recommend that City-wide training be held to train individuals receiving grants in the requirements associated with equipment management and City policy and procedures. Lastly, the City should review the New World system to ensure all required information for tracking assets purchased with federal funds is located within the system and reports be developed that can produce a comprehensive listing of all federal assets held by the City. Views of responsible officials: The City agrees with the finding. See separate report for planned corrective actions.
Show full finding ▾Hide full finding ▴Finding: Equipment and Real Property Management Program: Highway Planning and Construction Cluster CFDA Number: 20.205 Sponsoring Agency: U.S. Department of Transportation passed through the Iowa Department of Transportation Sponsor Award Number: HDP-8260 (629)--71-25, ICAAP-SWAP-8260(648)-SH-77, RM-8260(649)-9D 77 Award Period: FY20 Criteria: 2 CFR 200.313 (c) through (e) require equipment records be maintained, a physical inventory of equipment shall be taken at least once every two years and reconciled to the equipment records, an appropriate control system shall be used to safeguard equipment, and equipment shall be adequately maintained. "Condition: We noted the following conditions in our testing of equipment management: a.) An inventory of capital assets has not been performed by the City within the last two years. b.) The City does not maintain a fixed asset listing that contains the federal participation in the cost of the asset. " Questioned Costs: None. Context: Total capital assets maintained by the City relating to this program were unable to be determined because a listing noting federally funded assets is not maintained. Effect: Not being able to produce a comprehensive listing of assets purchased with federal funds, not properly tagging assets and not completing the required inventory of assets increase the risk of loss of assets purchased with federal funds and prevents them from being adequately safeguarded and maintained. In addition, the potential of noncompliance with the rules and regulations surrounding disposition of assets increases if the assets have been improperly disposed. Cause: The City was unaware of the requirement. Identification as a repeat finding: Not applicable. Recommendation: We recommend the City complete a city-wide inventory as soon as possible and reconcile any differences noted with the City's asset management system, including correcting any tagging errors. We also recommend that City-wide training be held to train individuals receiving grants in the requirements associated with equipment management and City policy and procedures. Lastly, the City should review the New World system to ensure all required information for tracking assets purchased with federal funds is located within the system and reports be developed that can produce a comprehensive listing of all federal assets held by the City. Views of responsible officials: The City agrees with the finding. See separate report for planned corrective actions.
Finding 2020-02 -Equipment Management Responsible Individual: Tim Stiles, Finance Director Finding Summary: The City maintains a fixed asset listing; however, the listing does not contain federal participation. The City has not performed a full inventory of assets within the last two years. Corrective Action Planned: The City will perform a physical inventory of fixed assets and collaborate with other departments to tag assets funded with federal dollars. The City will also add a City-wide training on the requirements associated with equipment management. Anticipated Completion Date: June 30, 2022
The City could not provide evidence that a verification was performed, nor was any language to this effect included in the contracts. Questioned Costs: $0. We reviewed the SAM.GOV website for the affected vendors noting that none were suspended or disbarred. As such, the City did not appear to enter into a contract with an excluded party. Context: The City did not maintain documentation support from the SAM.GOV website for certification for the three vendors tested. A total of three vendors were paid from this program in FY2020. Effect: The City may have done business with an entity that was debarred, suspended or otherwise excluded from receiving federal funds. Cause: The City relies largely on the State for assistance in administering this program and didn't have steps in place for this requirement. The City's procurement policy does not mention review for debarment, suspension or other exclusions for entities with which they plan to do business under the grant agreement. Identification as a repeat finding: Not applicable. Recommendation: The City should develop a formal policy to check entity status for debarment, suspension or other exclusion prior to execution of a grant contract. Views of responsible officials: The City agrees with the finding. See separate report for planned corrective actions.
Show full finding ▾Hide full finding ▴Finding: Procurement, Suspension and Debarment Program: Highway Planning and Construction Cluster CFDA Number: 20.205 Sponsoring Agency: U.S. Department of Transportation passed through the Iowa Department of Transportation Sponsor Award Number: HDP-8260 (629)--71-25, ICAAP-SWAP-8260(648)-SH-77, RM-8260(649)-9D 77 Award Period: FY20 "Criteria: Per 2 CFR 180, all nonfederal entities are prohibited from contracting with or making subawards under covered transactions to parties that are not suspended or debarred. The City must verify that the contracted entity is not suspended or debarred or otherwise excluded from participating in the transaction. The verification can be accomplished by: 1. Checking the Excluded Parties List using the SAMGOV website. 2. Collecting a certification from the entity. 3. Adding a clause or condition to the covered transaction with the entity. If checking of the SAM.GOV website is used, the City should perform this review timely and any time a contract includes provisions for renewal." Condition: The City could not provide evidence that a verification was performed, nor was any language to this effect included in the contracts. Questioned Costs: $0. We reviewed the SAM.GOV website for the affected vendors noting that none were suspended or disbarred. As such, the City did not appear to enter into a contract with an excluded party. Context: The City did not maintain documentation support from the SAM.GOV website for certification for the three vendors tested. A total of three vendors were paid from this program in FY2020. Effect: The City may have done business with an entity that was debarred, suspended or otherwise excluded from receiving federal funds. Cause: The City relies largely on the State for assistance in administering this program and didn't have steps in place for this requirement. The City's procurement policy does not mention review for debarment, suspension or other exclusions for entities with which they plan to do business under the grant agreement. Identification as a repeat finding: Not applicable. Recommendation: The City should develop a formal policy to check entity status for debarment, suspension or other exclusion prior to execution of a grant contract. Views of responsible officials: The City agrees with the finding. See separate report for planned corrective actions.
Finding 2020-03 - Procurement, Suspension and Debarment Responsible Individual: Time Stiles, Finance Director Finding Summary: The City could not provide documentation support from the SAM.GOV website for certification of vendors noting that none were suspended or disbarred. Corrective Action Planned: The City will develop a formal policy to check entity status for debarment, suspension or other exclusion prior to execution of a grant contract Anticipated Completion Date: June 30, 2021
FAC accepted this audit on January 21, 2020 — management decision was due July 21, 2020.
FAC accepted this audit on December 19, 2018 — management decision was due June 19, 2019.
FAC accepted this audit on April 24, 2018 — management decision was due October 24, 2018.
FAC accepted this audit on April 11, 2017 — management decision was due October 11, 2017.
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