EIN: 436005648
UEI: NM8FMMC4M7M9
Audited by: UHY, LLP
Oversight agency: 21 [Department of the Treasury]
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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 June 22, 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 December 22, 2026 (114 days from today).
What is a management decision? →Controls in place did not provide for the accuracy of the Project and Expenditure (P&E) reports submitted annually. Annual reports are not being prepared using the defined reporting period, in addition to other errors in the information reported. As a result, expenditure amounts reported were not accurate per Department’s Annual Project and Expenditure Report Timeline. Criteria: Effective controls over grants ensures allowable grant expenses are accurately captured and documented to support reporting requirements. Internal worksheets and other documents prepared for annual reporting should be reviewed for accuracy, prior to preparation and submission. Cause: The City lacked adequate procedures over the preparation and review of the P&E reports. Effect: The City prepared and submitted the annual P&E reports for 2025 for the calendar year ending December 31, 2024, versus the required 12 months ending March 31st. This resulted in inaccurate totals for the reporting period. For the 12 months ended March 31, 2025, the P&E report’s current expenditures were under-reported by $933,692 and should have been $6,725,932 for the period April 1, 2024 to March 31, 2025. As a result, the current expenditures for the reporting period March 31, 2026 were over-reported. Recommendation: Management should continue to evaluate procedures for preparing and reviewing grant reports prior to submission to Department of Treasury. Procedures should include verifying grant period reporting requirements, reconciling report information to general ledger activity, and additional oversight and monitoring over submission of reports. Grantee’s Response: Management concurs. Due to the fact that all remaining grant funds were expended during the current grant reporting period, all previously unreported balances were included in the current year annual year for reporting year ending March 31, 2026.
Show full finding ▾Hide full finding ▴Reporting NONCOMPLIANCE Condition: Controls in place did not provide for the accuracy of the Project and Expenditure (P&E) reports submitted annually. Annual reports are not being prepared using the defined reporting period, in addition to other errors in the information reported. As a result, expenditure amounts reported were not accurate per Department’s Annual Project and Expenditure Report Timeline. Criteria: Effective controls over grants ensures allowable grant expenses are accurately captured and documented to support reporting requirements. Internal worksheets and other documents prepared for annual reporting should be reviewed for accuracy, prior to preparation and submission. Cause: The City lacked adequate procedures over the preparation and review of the P&E reports. Effect: The City prepared and submitted the annual P&E reports for 2025 for the calendar year ending December 31, 2024, versus the required 12 months ending March 31st. This resulted in inaccurate totals for the reporting period. For the 12 months ended March 31, 2025, the P&E report’s current expenditures were under-reported by $933,692 and should have been $6,725,932 for the period April 1, 2024 to March 31, 2025. As a result, the current expenditures for the reporting period March 31, 2026 were over-reported. Recommendation: Management should continue to evaluate procedures for preparing and reviewing grant reports prior to submission to Department of Treasury. Procedures should include verifying grant period reporting requirements, reconciling report information to general ledger activity, and additional oversight and monitoring over submission of reports. Grantee’s Response: Management concurs. Due to the fact that all remaining grant funds were expended during the current grant reporting period, all previously unreported balances were included in the current year annual year for reporting year ending March 31, 2026.
Management will continue to evaluate its controls concerning current federal awards and requirements to ensure that accurate information is captured and reported. Anticipated completion date: Already implemented and all final grant expenditures included in final annual report for reporting period ending March 31, 2026.
2024-001
Controls in place did not provide for the accuracy of the Project and Expenditure (P&E) reports submitted annually. Annual reports are not being prepared using the defined reporting period, in addition to other errors in the information reported. As a result, expenditure amounts reported were not accurate per Department’s Annual Project and Expenditure Report Timeline. Criteria: Effective controls over grants ensures allowable grant expenses are accurately captured and documented to support reporting requirements. Internal worksheets and other documents prepared for annual reporting should be reviewed for accuracy, prior to preparation and submission. Cause: The City lacked adequate procedures over the preparation and review of the P&E reports. Effect: The City prepared and submitted the annual P&E reports for 2025 for the calendar year ending December 31, 2024, versus the required 12 months ending March 31st. This resulted in inaccurate totals for the reporting period. For the 12 months ended March 31, 2025, the P&E report’s current expenditures were under-reported by $933,692 and should have been $6,725,932 for the period April 1, 2024 to March 31, 2025. As a result, the current expenditures for the reporting period March 31, 2026 were over-reported. Recommendation: Management should continue to evaluate procedures for preparing and reviewing grant reports prior to submission to Department of Treasury. Procedures should include verifying grant period reporting requirements, reconciling report information to general ledger activity, and additional oversight and monitoring over submission of reports. Grantee’s Response: Management concurs. Due to the fact that all remaining grant funds were expended during the current grant reporting period, all previously unreported balances were included in the current year annual year for reporting year ending March 31, 2026.
Show full finding ▾Hide full finding ▴Reporting MATERIAL WEAKNESS Condition: Controls in place did not provide for the accuracy of the Project and Expenditure (P&E) reports submitted annually. Annual reports are not being prepared using the defined reporting period, in addition to other errors in the information reported. As a result, expenditure amounts reported were not accurate per Department’s Annual Project and Expenditure Report Timeline. Criteria: Effective controls over grants ensures allowable grant expenses are accurately captured and documented to support reporting requirements. Internal worksheets and other documents prepared for annual reporting should be reviewed for accuracy, prior to preparation and submission. Cause: The City lacked adequate procedures over the preparation and review of the P&E reports. Effect: The City prepared and submitted the annual P&E reports for 2025 for the calendar year ending December 31, 2024, versus the required 12 months ending March 31st. This resulted in inaccurate totals for the reporting period. For the 12 months ended March 31, 2025, the P&E report’s current expenditures were under-reported by $933,692 and should have been $6,725,932 for the period April 1, 2024 to March 31, 2025. As a result, the current expenditures for the reporting period March 31, 2026 were over-reported. Recommendation: Management should continue to evaluate procedures for preparing and reviewing grant reports prior to submission to Department of Treasury. Procedures should include verifying grant period reporting requirements, reconciling report information to general ledger activity, and additional oversight and monitoring over submission of reports. Grantee’s Response: Management concurs. Due to the fact that all remaining grant funds were expended during the current grant reporting period, all previously unreported balances were included in the current year annual year for reporting year ending March 31, 2026.
Management has implemented changes to the preparation and review process for grant reporting. Management will continue to evaluate its controls regarding current federal awards and requirements to ensure that accurate information is captured, reported, and maintained. Anticipated completion date: Already implemented and all final grant expenditures included in final annual report for reporting period ending March 31, 2026.
2024-002
FAC accepted this audit on June 25, 2025 — management decision was due December 25, 2025.
Controls in place did not provide for the accuracy of the Project and Expenditure (P&E) reports submitted annually. Annual reports are not being prepared using the defined reporting period, in addition to other errors in the information reported. As a result, expenditure amounts reported were not accurate per Department’s Annual Project and Expenditure Report Timeline. Criteria: Effective controls over grants ensures allowable grant expenses are accurately captured and documented to support reporting requirements. Internal worksheets and other documents prepared for annual reporting should be reviewed for accuracy, prior to preparation and submission. Cause: The City lacked adequate procedures over the preparation and review of the P&E reports. Effect: The City prepared and submitted the annual P&E reports for 2025 and 2024 for the calendar year ending December 31, 2024 and 2023, versus the required 12 months ending March 31st. This resulted in inaccurate totals for the reporting period. For the 12 months ended March 31, 2024, the P&E reports current expenditures were under-reported by $47,388 and should have been $793,388 for the period April 1, 2023 to March 31, 2024. For the 12 months ended March 31, 2025. The P&E report’s current expenditures were under-reported by $933,692 and should have been $6,725,932 for the period April 1, 2024 to March 31, 2025. Other identified errors included not accurately reporting the City’s total federal awards expended for the most recent fiscal year on both the 2025 and 2024 P&E reports. Project status and description was not updated for current period activity. Recommendation: Management should continue to evaluate procedures for preparing and reviewing grant reports prior to submission to Department of Treasury. Procedures should include verifying grant period reporting requirements, reconciling report information to general ledger activity, and additional oversight and monitoring over submission of reports. Grantee’s Response: Management concurs. The City will continue to evaluate their controls with respect to current federal awards and requirements to ensure accurate information captured and reported.
Show full finding ▾Hide full finding ▴Reporting NONCOMPLIANCE Condition: Controls in place did not provide for the accuracy of the Project and Expenditure (P&E) reports submitted annually. Annual reports are not being prepared using the defined reporting period, in addition to other errors in the information reported. As a result, expenditure amounts reported were not accurate per Department’s Annual Project and Expenditure Report Timeline. Criteria: Effective controls over grants ensures allowable grant expenses are accurately captured and documented to support reporting requirements. Internal worksheets and other documents prepared for annual reporting should be reviewed for accuracy, prior to preparation and submission. Cause: The City lacked adequate procedures over the preparation and review of the P&E reports. Effect: The City prepared and submitted the annual P&E reports for 2025 and 2024 for the calendar year ending December 31, 2024 and 2023, versus the required 12 months ending March 31st. This resulted in inaccurate totals for the reporting period. For the 12 months ended March 31, 2024, the P&E reports current expenditures were under-reported by $47,388 and should have been $793,388 for the period April 1, 2023 to March 31, 2024. For the 12 months ended March 31, 2025. The P&E report’s current expenditures were under-reported by $933,692 and should have been $6,725,932 for the period April 1, 2024 to March 31, 2025. Other identified errors included not accurately reporting the City’s total federal awards expended for the most recent fiscal year on both the 2025 and 2024 P&E reports. Project status and description was not updated for current period activity. Recommendation: Management should continue to evaluate procedures for preparing and reviewing grant reports prior to submission to Department of Treasury. Procedures should include verifying grant period reporting requirements, reconciling report information to general ledger activity, and additional oversight and monitoring over submission of reports. Grantee’s Response: Management concurs. The City will continue to evaluate their controls with respect to current federal awards and requirements to ensure accurate information captured and reported.
Management will continue to evaluate their controls concerning current federal awards and requirements to ensure accurate information captured and reported.
Controls in place did not provide for the accuracy of the Project and Expenditure (P&E) reports submitted annually. Annual reports are not being prepared using the defined reporting period, in addition to other errors in the information reported. As a result, expenditure amounts reported were not accurate per Department’s Annual Project and Expenditure Report Timeline. Criteria: Effective controls over grants ensures allowable grant expenses are accurately captured and documented to support reporting requirements. Internal worksheets and other documents prepared for annual reporting should be reviewed for accuracy, prior to preparation and submission. Cause: The City lacked adequate procedures over the preparation and review of the P&E reports. Effect: The City prepared and submitted the annual P&E reports for 2025 and 2024 for the calendar year ending December 31, 2024 and 2023, versus the required 12 months ending March 31st. This resulted in inaccurate totals for the reporting period. For the 12 months ended March 31, 2024, the P&E reports current expenditures were under-reported by $47,388 and should have been $793,388 for the period April 1, 2023 to March 31, 2024. For the 12 months ended March 31, 2025. The P&E report’s current expenditures were under-reported by $933,692 and should have been $6,725,932 for the period April 1, 2024 to March 31, 2025. Other identified errors included not accurately reporting the City’s total federal awards expended for the most recent fiscal year on both the 2025 and 2024 P&E reports. Project status and description was not updated for current period activity. Recommendation: Management should continue to evaluate procedures for preparing and reviewing grant reports prior to submission to Department of Treasury. Procedures should include verifying grant period reporting requirements, reconciling report information to general ledger activity, and additional oversight and monitoring over submission of reports. Grantee’s Response: Management concurs. The City will continue to evaluate their controls with respect to current federal awards and requirements to ensure accurate information captured and reported.
Show full finding ▾Hide full finding ▴Reporting MATERIAL WEAKNESS Condition: Controls in place did not provide for the accuracy of the Project and Expenditure (P&E) reports submitted annually. Annual reports are not being prepared using the defined reporting period, in addition to other errors in the information reported. As a result, expenditure amounts reported were not accurate per Department’s Annual Project and Expenditure Report Timeline. Criteria: Effective controls over grants ensures allowable grant expenses are accurately captured and documented to support reporting requirements. Internal worksheets and other documents prepared for annual reporting should be reviewed for accuracy, prior to preparation and submission. Cause: The City lacked adequate procedures over the preparation and review of the P&E reports. Effect: The City prepared and submitted the annual P&E reports for 2025 and 2024 for the calendar year ending December 31, 2024 and 2023, versus the required 12 months ending March 31st. This resulted in inaccurate totals for the reporting period. For the 12 months ended March 31, 2024, the P&E reports current expenditures were under-reported by $47,388 and should have been $793,388 for the period April 1, 2023 to March 31, 2024. For the 12 months ended March 31, 2025. The P&E report’s current expenditures were under-reported by $933,692 and should have been $6,725,932 for the period April 1, 2024 to March 31, 2025. Other identified errors included not accurately reporting the City’s total federal awards expended for the most recent fiscal year on both the 2025 and 2024 P&E reports. Project status and description was not updated for current period activity. Recommendation: Management should continue to evaluate procedures for preparing and reviewing grant reports prior to submission to Department of Treasury. Procedures should include verifying grant period reporting requirements, reconciling report information to general ledger activity, and additional oversight and monitoring over submission of reports. Grantee’s Response: Management concurs. The City will continue to evaluate their controls with respect to current federal awards and requirements to ensure accurate information captured and reported.
Management implemented changes to the preparation and review process for grant reporting. Management will continue to evaluate it's controls regarding current federal awards and requirements to ensure accurate information captured, reported and maintained.
FAC accepted this audit on July 8, 2024 — management decision was due January 8, 2025.
FAC accepted this audit on August 9, 2023 — management decision was due February 9, 2024.
FAC accepted this audit on July 17, 2022 — management decision was due January 17, 2023.
FAC accepted this audit on June 30, 2021 — management decision was due December 30, 2021.
FAC accepted this audit on June 4, 2019 — management decision was due December 4, 2019.
FAC accepted this audit on June 22, 2017 — management decision was due December 22, 2017.
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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