EIN: 566000224
UEI: WTHRNPCARBL9
Audited by: Cherry Bekaert LLP
Oversight agency: 20 [Department of Transportation]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 30, 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 July 30, 2026 (39 days ago).
What is a management decision? →The City did not perform monitoring for subrecipient eligibility determinations and did not verify subrecipients were audited as required by the Uniform Grant Guidance. Effect: The City could be reimbursing subrecipients for unallowable costs. Cause: The City did not have an adequate process in place to ensure reviews of subrecipient activities were being completed and required audits were being completed. Questioned Costs: $262,000 Recommendation: We recommend the City ensure its subrecipient monitoring policies are followed and include procedures to review audit reports of subrecipients and review of subrecipient monitoring eligibility determinations. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.
Show full finding ▾Hide full finding ▴U.S. Department of Housing and Urban Development Federal Program Name: Home Investment Partnership Program Assistance Listing Number 14.239 Subrecipient Monitoring Material Weakness and Material Noncompliance Finding 2025-002 Criteria: Section 200.303 of the Uniform Grant Guidance states that a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Additionally, according to section 200.332 of the Uniform Grant Guidance, a non-federal entity must monitor the activities of the subrecipient as necessary to ensure that the subrecipient complies with Federal statutes, regulations, and the terms and conditions of the subaward. Non-federal entities must also verify that a subrecipient is audited as required by the Uniform Grant Guidance. Condition: The City did not perform monitoring for subrecipient eligibility determinations and did not verify subrecipients were audited as required by the Uniform Grant Guidance. Effect: The City could be reimbursing subrecipients for unallowable costs. Cause: The City did not have an adequate process in place to ensure reviews of subrecipient activities were being completed and required audits were being completed. Questioned Costs: $262,000 Recommendation: We recommend the City ensure its subrecipient monitoring policies are followed and include procedures to review audit reports of subrecipients and review of subrecipient monitoring eligibility determinations. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.
2026 HOME AUDIT 1. Establish Annual Monitoring Plan ● Action: Create a formalized Annual Monitoring Plan based on subrecipient risk assessments and total annual federal funding. ○ Tiered Oversight: ■ High Risk: Required on-site visits (or deep-dive virtual audits) ■ Medium/Low Risk: Desk reviews and annual check-ins, sampling beneficiaries for eligibility. ■ Funding amount: Activities with $750,000 or more in federal funding (inclusive of all federal assistance) must undertake a single audit in addition to monitoring ● Completion Date: 2/27/2026 ● Responsible: Community Development Division Manager, Community Development Analysts ● Content: The plan will explicitly list which subrecipients are slated for which type of review each year. ● Documentation: Approved Annual Monitoring plan 2. Training and Capacity Building ● Action: All Community Development staff will undergo monitoring training ● Completion Date: 2/27/2026 ● Responsible: Community Development Manager, Community Development Analysts, Community Development Coordinator ● Content: Training will cover compliance requirements, identifying "red flags", confirming beneficiary eligibility, and internal monitoring Standard Operating Procedures and checklists. ● Documentation: Training logs and updated job aids. 3. Implementation & Execution ● Action: Initiate monitoring activities, prioritizing Higher Risk subrecipients identified in the initial assessment, and requesting single audits from subrecipients who received more than $750,000 in federal funding ● Completion Date: 6/30/2026 and on-going ● Responsible: Community Development Analysts, Community Development Coordinator ● Content: Analysts will produce written monitoring reports for each review following established policies and checklists for each program, which the Community Development Manager will sign off on. ● Documentation: Approved monitoring reports will be recorded and accessible for reference
The City did not report subrecipient awards as required per the Federal Funding Accountability and Transparency Act (FFATA) and the Uniform Grant Guidance. Questioned Costs: None reported. Effect: The City is not in compliance with reporting requirements of the Uniform Grant Guidance. Cause: The City did not have an adequate process in place to ensure subrecipient awards were timely reported to the Federal agency. Recommendation: We recommend the City ensure their subrecipient monitoring policies are followed and include procedures to ensure awards are reported timely to the respective Federal agency. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.
Show full finding ▾Hide full finding ▴U.S. Department of Housing and Urban Development Federal Program Name: Community Development Block Grant Assistance Listing Number 14.218 Reporting Significant Deficiency and Nonmaterial Noncompliance Finding 2025-003 Criteria: Section 170 Appendix A of the Uniform Guidance states that unless the direct recipient is exempt, the direct recipient must report each subaward that equals or exceeds $30,000 in Federal funds for a subaward to an entity or Federal agency. The recipient must also report a subaward if a modification increases the Federal funding to an amount that equals or exceeds $30,000. All reported subawards should reflect the total amount of the subaward. According to section 200.303 of the Uniform Grant Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The City did not report subrecipient awards as required per the Federal Funding Accountability and Transparency Act (FFATA) and the Uniform Grant Guidance. Questioned Costs: None reported. Effect: The City is not in compliance with reporting requirements of the Uniform Grant Guidance. Cause: The City did not have an adequate process in place to ensure subrecipient awards were timely reported to the Federal agency. Recommendation: We recommend the City ensure their subrecipient monitoring policies are followed and include procedures to ensure awards are reported timely to the respective Federal agency. Views of responsible officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.
2024-2025 CDBG AUDIT 1. Establish Procedure to Ensure FFATA Reports Are Uploaded ● Action: Formalize the reporting of FFATA into SAMS.gov as part of our contracting process ● Completion Date: 6/30/2026 ● Responsible: Community Development Division Manager, Community Development Analysts, Community Development Coordinator ● Content: Checklist for compiling content for executed grant agreements with subrecipients will include the addition of completing FFATA requirements in SAM.gov, downloading a copy of the report, and adding to the project file folder with the fully executed agreement ● Documentation: FFATA report submitted via SAM.gov and downloaded to the project file within 30 days of agreement execution
FAC accepted this audit on December 17, 2024 — management decision was due June 17, 2025.
FAC accepted this audit on November 16, 2023 — management decision was due May 16, 2024.
FAC accepted this audit on November 30, 2022 — management decision was due May 30, 2023.
FAC accepted this audit on January 25, 2022 — management decision was due July 25, 2022.
FAC accepted this audit on March 18, 2021 — management decision was due September 18, 2021.
FAC accepted this audit on November 6, 2019 — management decision was due May 6, 2020.
FAC accepted this audit on December 26, 2018 — management decision was due June 26, 2019.
FAC accepted this audit on November 19, 2017 — management decision was due May 19, 2018.
FAC accepted this audit on November 6, 2016 — management decision was due May 6, 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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