EIN: 466000356
UEI: GADTHSKWGJS8
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 4, 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 March 4, 2026 (174 days ago).
What is a management decision? →See finding 2023-002 for a description of the condition, criteria, cause effect, repeat of prior year finding, auditor’s recommendation, and view of management.
Show full finding ▾Hide full finding ▴See finding 2023-002 for a description of the condition, criteria, cause effect, repeat of prior year finding, auditor’s recommendation, and view of management.
Management agrees with the auditor’s recommendation and are in the process of hiring staff to fill vacancies and implementing a cross-training plan to avoid missed processes during staff turnover. The Finance Officer is responsible for this corrective action.
FAC accepted this audit on October 3, 2021 — management decision was due April 3, 2022.
During the course of the audit, material audit adjustments to the City?s recorded account balances and the Schedule of Expenditures of Federal Awards were proposed which, if not recorded, would have resulted in a material misstatement of the City?s financial statements and Schedule of Expenditures of Federal Awards. Criteria: A system of internal controls contemplates accurate recording, reconciliation, and presentation of amounts and disclosures in the financial statements in accordance with GAAP. The City should have an internal control system designed for drafting the Schedule of Expenditures of Federal Awards. The Uniform Guidance requires the auditee to prepare an appropriate Schedule of Expenditures of Federal Awards in accordance with Section 200.510. Cause: The City does not have an adequate system of internal controls to identify all relevant and material adjustments necessary to ensure that financial statements are in accordance with GAAP and that the Schedule of Expenditures of Federal Awards is in accordance with Uniform Guidance. Effect: The lack of internal control increases the risk of interim, annual financial statements, and the Schedule of Expenditures of Federal Awards being presented with material misstatements. Repeat Finding: This issue was reported as finding 2019-002 in the prior year. Auditor?s Recommendation: We recommend a more thorough review and reconciliation process be put into place for year-end balances and the Schedule of Expenditures of Federal Awards to ensure proper accounting principles have been followed. View of Management: Management agrees with the finding. A response can be found in the Corrective Action Plan.
Show full finding ▾Hide full finding ▴U.S. Treasury: Coronavirus Relief Fund CARES ? Pandemic Response CFDA #20.019 Material Weakness Internal Control over Compliance Noncompliance 2020-002 Condition: During the course of the audit, material audit adjustments to the City?s recorded account balances and the Schedule of Expenditures of Federal Awards were proposed which, if not recorded, would have resulted in a material misstatement of the City?s financial statements and Schedule of Expenditures of Federal Awards. Criteria: A system of internal controls contemplates accurate recording, reconciliation, and presentation of amounts and disclosures in the financial statements in accordance with GAAP. The City should have an internal control system designed for drafting the Schedule of Expenditures of Federal Awards. The Uniform Guidance requires the auditee to prepare an appropriate Schedule of Expenditures of Federal Awards in accordance with Section 200.510. Cause: The City does not have an adequate system of internal controls to identify all relevant and material adjustments necessary to ensure that financial statements are in accordance with GAAP and that the Schedule of Expenditures of Federal Awards is in accordance with Uniform Guidance. Effect: The lack of internal control increases the risk of interim, annual financial statements, and the Schedule of Expenditures of Federal Awards being presented with material misstatements. Repeat Finding: This issue was reported as finding 2019-002 in the prior year. Auditor?s Recommendation: We recommend a more thorough review and reconciliation process be put into place for year-end balances and the Schedule of Expenditures of Federal Awards to ensure proper accounting principles have been followed. View of Management: Management agrees with the finding. A response can be found in the Corrective Action Plan.
U.S. Treasury: Coronavirus Relief Fund CARES ? Pandemic Response CFDA #20.019 Material Weakness Internal Control over Compliance Noncompliance 2020-002 Condition: During the course of the audit, material audit adjustments to the City?s recorded account balances and the Schedule of Expenditures of Federal Awards were proposed which, if not recorded, would have resulted in a material misstatement of the City?s financial statements and Schedule of Expenditures of Federal Awards. Criteria: A system of internal controls contemplates accurate recording, reconciliation, and presentation of amounts and disclosures in the financial statements in accordance with GAAP. The City should also have an internal control system designed for drafting the Schedule of Expenditures of Federal Awards. Uniform Guidance requires the auditee to prepare an appropriate Schedule of Expenditures of Federal Awards in accordance with Section 200.510. Auditor?s Recommendation: We recommend a more thorough review and reconciliation process be put into place for year-end balances and the Schedule of Expenditures of Federal Awards to ensure proper accounting principles have been followed. Management?s Response: The City Finance Office was restructured, allowing delegation of key accounting functions that provide thorough preparation and review of year-end balances, adjustments, reconciliations, and preparation of the Schedule of Expenditures of Federal Awards. The City Finance Officer is responsible for the implementation and maintenance of these functions.
2019-002
FAC accepted this audit on September 30, 2020 — management decision was due March 30, 2021.
During the course of the audit, material audit adjustments to the City?s recorded account balances and the Schedule of Expenses of Federal Awards were proposed which, if not recorded, would have resulted in a material misstatement of the City?s financial statements and Schedule of Expenses of Federal Awards. Criteria: A system of internal controls contemplates accurate recording, reconciliation, and presentation of amounts and disclosures in the financial statements in accordance with GAAP. The City should have an internal control system designed drafting the Schedule of Expenditures of Federal Awards. Uniform Guidance requires the auditee to prepare an appropriate Schedule of Expenditures of Federal Awards in accordance with Section 200.510. Cause: The City does not have an adequate system of internal controls to identify all relevant and material adjustments necessary to ensure that financial statements are in accordance with GAAP. Effect: The lack of internal control increases the risk of interim and annual financial statements being presented with material misstatements. Repeat of Prior Year Finding: This issue was reported as finding 2018-001 in the prior year. Auditor?s Recommendation: We recommend a more thorough review and reconciliation process be put into place for year-end balances and the Schedule of Expenses of Federal Awards to ensure proper accounting principles have been followed. View of Management: Management agrees with the finding. A response can be found in the Corrective Action Plan. FINDINGS AND QUESTION COSTS - MAJOR FEDERAL PROGRAM AUDIT U.S. Department of Homeland Security: Hazard Mitigation Grant, CFDA 97.03 U.S. Department of Housing & Urban Development: Community Development Block Grants, CFDA 14.228 Material Weakness Internal Control over Compliance Noncompliance 2019-002 See Finding 2019-001 for a description of the condition, criteria, cause, effect, repeat finding, auditor?s recommendation, and view of management
Show full finding ▾Hide full finding ▴FINDINGS - FINANCIAL STATEMENTS AUDIT Material Weakness Internal Control over Financial Reporting 2019-001 Condition: During the course of the audit, material audit adjustments to the City?s recorded account balances and the Schedule of Expenses of Federal Awards were proposed which, if not recorded, would have resulted in a material misstatement of the City?s financial statements and Schedule of Expenses of Federal Awards. Criteria: A system of internal controls contemplates accurate recording, reconciliation, and presentation of amounts and disclosures in the financial statements in accordance with GAAP. The City should have an internal control system designed drafting the Schedule of Expenditures of Federal Awards. Uniform Guidance requires the auditee to prepare an appropriate Schedule of Expenditures of Federal Awards in accordance with Section 200.510. Cause: The City does not have an adequate system of internal controls to identify all relevant and material adjustments necessary to ensure that financial statements are in accordance with GAAP. Effect: The lack of internal control increases the risk of interim and annual financial statements being presented with material misstatements. Repeat of Prior Year Finding: This issue was reported as finding 2018-001 in the prior year. Auditor?s Recommendation: We recommend a more thorough review and reconciliation process be put into place for year-end balances and the Schedule of Expenses of Federal Awards to ensure proper accounting principles have been followed. View of Management: Management agrees with the finding. A response can be found in the Corrective Action Plan. FINDINGS AND QUESTION COSTS - MAJOR FEDERAL PROGRAM AUDIT U.S. Department of Homeland Security: Hazard Mitigation Grant, CFDA 97.03 U.S. Department of Housing & Urban Development: Community Development Block Grants, CFDA 14.228 Material Weakness Internal Control over Compliance Noncompliance 2019-002 See Finding 2019-001 for a description of the condition, criteria, cause, effect, repeat finding, auditor?s recommendation, and view of management
CORRECTIVE ACTION PLAN (UNAUDITED) City of Pierre, South Dakota respectfully submits the following corrective action plan for the year ended December 31, 2019. Name and address of independent public accounting firm: Casey Peterson, LTD 909 Saint Joseph St Rapid City, SD 57701 FINDINGS - FINANCIAL STATEMENTS AUDIT Material Weakness Internal Control over Financial Reporting 2019-001 Condition: During the course of the audit, material audit adjustments to the City?s recorded account balances and the Schedule of Expenditures of Federal Awards were proposed which, if not recorded, would have resulted in a material misstatement of the City?s financial statements and Schedule of Expenditures of Federal Awards. Criteria: A system of internal controls contemplates accurate recording, reconciliation, and presentation of amounts and disclosures in the financial statements in accordance with GAAP. The City should also have an internal control system designed drafting the Schedule of Expenditures of Federal Awards. Uniform Guidance requires the auditee to prepare an appropriate Schedule of Expenditures of Federal Awards in accordance with Section 200.510. Auditor?s Recommendation: We recommend a more thorough review and reconciliation process be put into place for year-end balances and the Schedule of Expenditures of Federal Awards to ensure proper accounting principles have been followed. Management?s Response: The City Finance Office was restructured in 2019, allowing delegation of key accounting functions that provide thorough preparation and review of year-end balances, adjustments, reconciliations, and preparation of the Schedule of Expenditures of Federal Awards. The City Finance Officer is responsible for implementation and maintenance of these functions. FINDINGS AND QUESTION COSTS - MAJOR FEDERAL PROGRAM AUDIT U.S. Department of Homeland Security and U.S. Department of Housing and Urban Development All Programs Material Weakness Internal Control over Compliance Noncompliance 2019-002 See Finding 2019-001 for a description of the condition, criteria, auditor?s recommendation, and view of management?s response.
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
GSA_MIGRATION
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GSA_MIGRATION
2017-003
FAC accepted this audit on September 30, 2018 — management decision was due March 30, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on September 28, 2017 — management decision was due March 28, 2018.
GSA_MIGRATION
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GSA_MIGRATION
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