EIN: 546001502
UEI: YS41NNRLGL78
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 20, 2021. 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 January 20, 2022 (1679 days ago).
What is a management decision? →The City was not performing During-the-Award Monitoring of its subrecipients. Further, the City was not ensuring that its subrecipients were meeting the audit requirements of 2 CFR part 200, subpart F of Uniform Guidance. Context: The City passed-through Workforce Investment Grant funds to the Crater Regional Workforce Investment Board & Learn to Earn, Inc. The City was not monitoring the subrecipient?s use of the Federal awards through reporting, site visits, regular contact or any other means to provide reasonable assurance that the subrecipient administers the federal awards in compliance with laws, regulations, and the provisions of the grant agreements and that performance goals were being met. Further, the City was not ensuring that the Crater Regional Workforce Investment Board & Learn to Earn, Inc. was meeting the audit requirements of 2 CFR part 200, Subpart F of the Uniform Guidance. Cause: City personnel were not aware of its subrecipient monitoring requirements. Effect: The City has not complied with its subrecipient monitoring requirements. Noncompliance could lead to loss of grant funds.Questioned Costs: N/A Recommendation: We recommend the City implement procedures to ensure compliance with grant funds and the related grant awards.
Show full finding ▾Hide full finding ▴Program: Workforce Investment Act Cluster (CFDA 17.258/17.259/17.278 ? Department of Labor) Federal Award Number: LWA 15-19-03 Year: 2019 Federal Award Number: LWA 15-18-03 Year: 2018 Criteria: Federal awards that are passed-through to a subrecipient are subject to Subrecipient Monitoring requirements under OMB Uniform Guidance. A pass- through entity is responsible for the following; Determining Subrecipient Eligibility, Award Identification, During-the-Award Monitoring, and ensuring that subrecipients expending $750,000 or more in Federal Awards during the fiscal year have met the audit requirements of 2 CFR part 200, subpart F of Uniform Guidance. Condition: The City was not performing During-the-Award Monitoring of its subrecipients. Further, the City was not ensuring that its subrecipients were meeting the audit requirements of 2 CFR part 200, subpart F of Uniform Guidance. Context: The City passed-through Workforce Investment Grant funds to the Crater Regional Workforce Investment Board & Learn to Earn, Inc. The City was not monitoring the subrecipient?s use of the Federal awards through reporting, site visits, regular contact or any other means to provide reasonable assurance that the subrecipient administers the federal awards in compliance with laws, regulations, and the provisions of the grant agreements and that performance goals were being met. Further, the City was not ensuring that the Crater Regional Workforce Investment Board & Learn to Earn, Inc. was meeting the audit requirements of 2 CFR part 200, Subpart F of the Uniform Guidance. Cause: City personnel were not aware of its subrecipient monitoring requirements. Effect: The City has not complied with its subrecipient monitoring requirements. Noncompliance could lead to loss of grant funds.Questioned Costs: N/A Recommendation: We recommend the City implement procedures to ensure compliance with grant funds and the related grant awards.
Finding Number: 2020-015 Federal Award Finding ? Subrecipient Monitoring Planned Corrective Action: The City has drafted an overall City grant policy to ensure the City?s Federal revenues are appropriately accounted for, including maintaining a list of all Federal grants received to include the CFDA to prevent findings like this in the future. Although this finding was present in this CAFR, City staff provided the new administrative policies and procedures to our auditors in July of 2020, so we anticipate this finding being removed by the issuance of the FY 2021 CAFR. Anticipated Completion Date: Completed Responsible Contact Person: City Manager (City Collector) Director of Finance
2019-020
FAC accepted this audit on December 6, 2020 — management decision was due June 6, 2021.
The City was not performing During-the-Award Monitoring of its subrecipients. Further, the City was not ensuring that its subrecipients were meeting the audit requirements of 2 CFR part 200, subpart F of Uniform Guidance. Context: The City passed-through Workforce Investment Grant funds to the Crater Regional Workforce Investment Board & Learn to Earn, Inc. The City was not monitoring the subrecipient?s use of the Federal awards through reporting, site visits, regular contact or any other means to provide reasonable assurance that the subrecipient administers the federal awards in compliance with laws, regulations, and the provisions of the grant agreements and that performance goals were being met. Further, the City was not ensuring that the Crater Regional Workforce Investment Board & Learn to Earn, Inc. was meeting the audit requirements of 2 CFR part 200, Subpart F of the Uniform Guidance. Cause: City personnel were not aware of its subrecipient monitoring requirements. Effect: The City has not complied with its subrecipient monitoring requirements. Noncompliance could lead to loss of grant funds. Questioned Costs: N/A Recommendation: We recommend the City implement procedures to ensure compliance with grant funds and the related grant awards.
Show full finding ▾Hide full finding ▴Program: Workforce Investment Act Cluster (CFDA 17.258/17.259/17.278 ? Department of Labor) Federal Award Number: LWA 15-18-03 Year: 2018 Federal Award Number: LWA 15-17-03 Year: 2017 Criteria: Federal awards that are passed-through to a subrecipient are subject to Subrecipient Monitoring requirements under OMB Uniform Guidance. A pass- through entity is responsible for the following; Determining Subrecipient Eligibility, Award Identification, During-the-Award Monitoring, and ensuring that subrecipients expending $750,000 or more in Federal Awards during the fiscal year have met the audit requirements of 2 CFR part 200, subpart F of Uniform Guidance. Condition: The City was not performing During-the-Award Monitoring of its subrecipients. Further, the City was not ensuring that its subrecipients were meeting the audit requirements of 2 CFR part 200, subpart F of Uniform Guidance. Context: The City passed-through Workforce Investment Grant funds to the Crater Regional Workforce Investment Board & Learn to Earn, Inc. The City was not monitoring the subrecipient?s use of the Federal awards through reporting, site visits, regular contact or any other means to provide reasonable assurance that the subrecipient administers the federal awards in compliance with laws, regulations, and the provisions of the grant agreements and that performance goals were being met. Further, the City was not ensuring that the Crater Regional Workforce Investment Board & Learn to Earn, Inc. was meeting the audit requirements of 2 CFR part 200, Subpart F of the Uniform Guidance. Cause: City personnel were not aware of its subrecipient monitoring requirements. Effect: The City has not complied with its subrecipient monitoring requirements. Noncompliance could lead to loss of grant funds. Questioned Costs: N/A Recommendation: We recommend the City implement procedures to ensure compliance with grant funds and the related grant awards.
Finding Number: 2019-020 Federal Award Finding ? Subrecipient Monitoring Planned Corrective Action: The City has drafted an overall City grant policy to ensure the City?s Federal revenues are appropriately accounted for, including maintaining a list of all Federal grants received to include the CFDA to prevent findings like this in the future. Anticipated Completion Date: Completed Responsible Contact Person: Director of Finance ALL CITY DEPARTMENTS
2018-026
During FY 19, there were 2 adoption assistance cases in which assistance was still being provided even though the child reached the age limit. Context: Out of 25 cases tested, 2 cases were receiving benefits when they were no longer eligible. One child received 3 months of assistance after reaching age 18. Another child received 12 months of benefits despite not being eligible the entire year. Cause: The Department of Social services was not reviewing cases for eligibility and did not have a process in place to ensure payments ceased when the child become ineligible. Effect: The Department provided assistance to families that were no longer eligible. Questioned Costs: $10,626 Recommendation: We recommend the Department of Social Services put procedures in place to ensure assistance is only provided to eligible individuals.
Show full finding ▾Hide full finding ▴Program: Adoption Assistance (CFDA 93.659 ? Department of Health and Human Services) Federal Award Number: 93.659 Year: 2019 Criteria: Clients should only receive assistance until the qualify child reaches age 18 or 21 if the agency determines that the child has a mental or physical disability warranting the continuation of the assistance. Condition: During FY 19, there were 2 adoption assistance cases in which assistance was still being provided even though the child reached the age limit. Context: Out of 25 cases tested, 2 cases were receiving benefits when they were no longer eligible. One child received 3 months of assistance after reaching age 18. Another child received 12 months of benefits despite not being eligible the entire year. Cause: The Department of Social services was not reviewing cases for eligibility and did not have a process in place to ensure payments ceased when the child become ineligible. Effect: The Department provided assistance to families that were no longer eligible. Questioned Costs: $10,626 Recommendation: We recommend the Department of Social Services put procedures in place to ensure assistance is only provided to eligible individuals.
Finding Number: 2019-021 Federal Award Finding ?Eligibility Planned Corrective Action: The Department of Social Services has instituted an internal tracking system that will provide an alert to the adoption subsidy worker six (6) months prior to the youth?s emancipation date. The alert will cause the worker to initiate a Family Services Notice of Action and Rights Appeals form to the family to establish criteria for continued funding of the individual, when warranted. Anticipated Completion Date: 08.31.2020 Responsible Contact Person: Director of Social Services
FAC accepted this audit on April 14, 2020 — management decision was due October 14, 2020.
GSA_MIGRATION
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2017-022
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2017-023
FAC accepted this audit on November 29, 2017 — management decision was due May 29, 2018.
GSA_MIGRATION
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FAC accepted this audit on July 23, 2017 — management decision was due January 23, 2018.
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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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