EIN: 591113462
UEI: JQ6MLCKMLBK9
Audited by: RSM US LLP
Oversight agency: 21 [Department of the Treasury]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 27, 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 October 27, 2026 (52 days from today).
What is a management decision? →FAC accepted this audit on July 25, 2025 — management decision was due January 25, 2026.
We noted that Form SF-425, Federal Financial Reports were not filed timely with the grantor, as required by program guidelines. Additionally, there was no evidence of supervisory review of the reports that were filed with the grantor. Questioned Costs: None. Context: This condition is systemic in nature. The two Form SF-425, Federal Financial Reports selected for testing were not filed with the grantor in a timely manner and there was no evidence of supervisory review of the reports. Cause: The City experienced employee turnover and this resulted in the reports not being reviewed by a supervisor and filed timely with the grantor. Effect or potential effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely supervisory review and filing of Form SF-425, Federal Financial Reports with the grantor on an ongoing basis. Views of Responsible Officials: The Community Development Division took corrective actions regarding submission of HUDs Integrated Disbursement and Information System (IDIS) Cash on Hand Quarterly Reports (formerly known as Federal Financial Report /Standard Form SF-425). Moving forward, the Cash on Hand Quarterly Reports will be submitted within IDIS every quarter and no later than 30 days after the last day of each reporting quarter and will be reviewed by a supervisor prior to submission. As the grantee, we understand HUDs Cash On Hand Quarterly Report is required every quarter, regardless of whether expenses were incurred or not, once the project(s) has begun.
Show full finding ▾Hide full finding ▴IC 2024-001 ─ Reporting U.S. Department of Housing and Urban Development CDBG - Entitlement/Special Purpose Grants Cluster ALN: 14.218 Criteria: The City is required to file Form SF-425, Federal Financial Reports on a quarterly basis with the grantor. Reports are required to be filed with the grantor within 30 days of the end of each quarter. Such reports should be reviewed by a supervisor for completeness and accuracy prior to filing. Condition: We noted that Form SF-425, Federal Financial Reports were not filed timely with the grantor, as required by program guidelines. Additionally, there was no evidence of supervisory review of the reports that were filed with the grantor. Questioned Costs: None. Context: This condition is systemic in nature. The two Form SF-425, Federal Financial Reports selected for testing were not filed with the grantor in a timely manner and there was no evidence of supervisory review of the reports. Cause: The City experienced employee turnover and this resulted in the reports not being reviewed by a supervisor and filed timely with the grantor. Effect or potential effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely supervisory review and filing of Form SF-425, Federal Financial Reports with the grantor on an ongoing basis. Views of Responsible Officials: The Community Development Division took corrective actions regarding submission of HUDs Integrated Disbursement and Information System (IDIS) Cash on Hand Quarterly Reports (formerly known as Federal Financial Report /Standard Form SF-425). Moving forward, the Cash on Hand Quarterly Reports will be submitted within IDIS every quarter and no later than 30 days after the last day of each reporting quarter and will be reviewed by a supervisor prior to submission. As the grantee, we understand HUDs Cash On Hand Quarterly Report is required every quarter, regardless of whether expenses were incurred or not, once the project(s) has begun.
The Community Development Division took corrective actions regarding submission of HUDs Integrated Disbursement and Information System (IDIS) Cash on Hand Quarterly Reports (formerly known as Federal Financial Report /Standard Form SF-425). Moving forward, the Cash on Hand Quarterly Reports will be submitted within IDIS every quarter and no later than 30 days after the last day of each reporting quarter and will be reviewed by a supervisor prior to submission. As the grantee, we understand HUDs Cash On Hand Quarterly Report is required every quarter, regardless of whether expenses were incurred or not, once the project(s) has begun.
We noted that Form SF-425, Federal Financial Reports were not filed timely with the grantor, as required by program guidelines. Additionally, there was no evidence of supervisory review of the reports that were filed with the grantor. Questioned Costs: None. Context: This condition is systemic in nature. The two Form SF-425, Federal Financial Reports selected for testing were not filed with the grantor in a timely manner and there was no evidence of supervisory review of the reports. Cause: The City experienced employee turnover and this resulted in the reports not being reviewed by a supervisor and filed timely with the grantor. Effect or potential effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely supervisory review and filing of Form SF-425, Federal Financial Reports with the grantor on an ongoing basis. Views of Responsible Officials: The Community Development Division took corrective actions regarding submission of HUDs Integrated Disbursement and Information System (IDIS) Cash on Hand Quarterly Reports (formerly known as Federal Financial Report /Standard Form SF-425). Moving forward, the Cash on Hand Quarterly Reports will be submitted within IDIS every quarter and no later than 30 days after the last day of each reporting quarter and will be reviewed by a supervisor prior to submission. As the grantee, we understand HUDs Cash On Hand Quarterly Report is required every quarter, regardless of whether expenses were incurred or not, once the project(s) has begun.
Show full finding ▾Hide full finding ▴IC 2024-001 ─ Reporting U.S. Department of Housing and Urban Development CDBG - Entitlement/Special Purpose Grants Cluster ALN: 14.218 Criteria: The City is required to file Form SF-425, Federal Financial Reports on a quarterly basis with the grantor. Reports are required to be filed with the grantor within 30 days of the end of each quarter. Such reports should be reviewed by a supervisor for completeness and accuracy prior to filing. Condition: We noted that Form SF-425, Federal Financial Reports were not filed timely with the grantor, as required by program guidelines. Additionally, there was no evidence of supervisory review of the reports that were filed with the grantor. Questioned Costs: None. Context: This condition is systemic in nature. The two Form SF-425, Federal Financial Reports selected for testing were not filed with the grantor in a timely manner and there was no evidence of supervisory review of the reports. Cause: The City experienced employee turnover and this resulted in the reports not being reviewed by a supervisor and filed timely with the grantor. Effect or potential effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely supervisory review and filing of Form SF-425, Federal Financial Reports with the grantor on an ongoing basis. Views of Responsible Officials: The Community Development Division took corrective actions regarding submission of HUDs Integrated Disbursement and Information System (IDIS) Cash on Hand Quarterly Reports (formerly known as Federal Financial Report /Standard Form SF-425). Moving forward, the Cash on Hand Quarterly Reports will be submitted within IDIS every quarter and no later than 30 days after the last day of each reporting quarter and will be reviewed by a supervisor prior to submission. As the grantee, we understand HUDs Cash On Hand Quarterly Report is required every quarter, regardless of whether expenses were incurred or not, once the project(s) has begun.
The Community Development Division took corrective actions regarding submission of HUDs Integrated Disbursement and Information System (IDIS) Cash on Hand Quarterly Reports (formerly known as Federal Financial Report /Standard Form SF-425). Moving forward, the Cash on Hand Quarterly Reports will be submitted within IDIS every quarter and no later than 30 days after the last day of each reporting quarter and will be reviewed by a supervisor prior to submission. As the grantee, we understand HUDs Cash On Hand Quarterly Report is required every quarter, regardless of whether expenses were incurred or not, once the project(s) has begun.
FAC accepted this audit on June 27, 2025 — management decision was due December 27, 2025.
We noted that Form SF-425, Federal Financial Reports were not filed timely with the grantor, as required by program guidelines. Additionally, there was no evidence of supervisory review of the reports that were filed with the grantor. Questioned Costs: None. Context: This condition is systemic in nature. The two Form SF-425, Federal Financial Reports selected for testing were not filed with the grantor in a timely manner and there was no evidence of supervisory review of the reports. Cause: The City experienced employee turnover and this resulted in the reports not being reviewed by a supervisor and filed timely with the grantor. Effect or potential effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely supervisory review and filing of Form SF-425, Federal Financial Reports with the grantor on an ongoing basis. Views of Responsible Officials: The Community Development Division took corrective actions regarding submission of HUDs Integrated Disbursement and Information System (IDIS) Cash on Hand Quarterly Reports (formerly known as Federal Financial Report /Standard Form SF-425). Moving forward, the Cash on Hand Quarterly Reports will be submitted within IDIS every quarter and no later than 30 days after the last day of each reporting quarter and will be reviewed by a supervisor prior to submission. As the grantee, we understand HUDs Cash On Hand Quarterly Report is required every quarter, regardless of whether expenses were incurred or not, once the project(s) has begun.
Show full finding ▾Hide full finding ▴IC 2024-001 ─ Reporting U.S. Department of Housing and Urban Development CDBG - Entitlement/Special Purpose Grants Cluster ALN: 14.218 Criteria: The City is required to file Form SF-425, Federal Financial Reports on a quarterly basis with the grantor. Reports are required to be filed with the grantor within 30 days of the end of each quarter. Such reports should be reviewed by a supervisor for completeness and accuracy prior to filing. Condition: We noted that Form SF-425, Federal Financial Reports were not filed timely with the grantor, as required by program guidelines. Additionally, there was no evidence of supervisory review of the reports that were filed with the grantor. Questioned Costs: None. Context: This condition is systemic in nature. The two Form SF-425, Federal Financial Reports selected for testing were not filed with the grantor in a timely manner and there was no evidence of supervisory review of the reports. Cause: The City experienced employee turnover and this resulted in the reports not being reviewed by a supervisor and filed timely with the grantor. Effect or potential effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely supervisory review and filing of Form SF-425, Federal Financial Reports with the grantor on an ongoing basis. Views of Responsible Officials: The Community Development Division took corrective actions regarding submission of HUDs Integrated Disbursement and Information System (IDIS) Cash on Hand Quarterly Reports (formerly known as Federal Financial Report /Standard Form SF-425). Moving forward, the Cash on Hand Quarterly Reports will be submitted within IDIS every quarter and no later than 30 days after the last day of each reporting quarter and will be reviewed by a supervisor prior to submission. As the grantee, we understand HUDs Cash On Hand Quarterly Report is required every quarter, regardless of whether expenses were incurred or not, once the project(s) has begun.
The Community Development Division took corrective actions regarding submission of HUDs Integrated Disbursement and Information System (IDIS) Cash on Hand Quarterly Reports (formerly known as Federal Financial Report /Standard Form SF-425). Moving forward, the Cash on Hand Quarterly Reports will be submitted within IDIS every quarter and no later than 30 days after the last day of each reporting quarter and will be reviewed by a supervisor prior to submission. As the grantee, we understand HUDs Cash On Hand Quarterly Report is required every quarter, regardless of whether expenses were incurred or not, once the project(s) has begun.
We noted that Form SF-425, Federal Financial Reports were not filed timely with the grantor, as required by program guidelines. Additionally, there was no evidence of supervisory review of the reports that were filed with the grantor. Questioned Costs: None. Context: This condition is systemic in nature. The two Form SF-425, Federal Financial Reports selected for testing were not filed with the grantor in a timely manner and there was no evidence of supervisory review of the reports. Cause: The City experienced employee turnover and this resulted in the reports not being reviewed by a supervisor and filed timely with the grantor. Effect or potential effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely supervisory review and filing of Form SF-425, Federal Financial Reports with the grantor on an ongoing basis. Views of Responsible Officials: The Community Development Division took corrective actions regarding submission of HUDs Integrated Disbursement and Information System (IDIS) Cash on Hand Quarterly Reports (formerly known as Federal Financial Report /Standard Form SF-425). Moving forward, the Cash on Hand Quarterly Reports will be submitted within IDIS every quarter and no later than 30 days after the last day of each reporting quarter and will be reviewed by a supervisor prior to submission. As the grantee, we understand HUDs Cash On Hand Quarterly Report is required every quarter, regardless of whether expenses were incurred or not, once the project(s) has begun.
Show full finding ▾Hide full finding ▴IC 2024-001 ─ Reporting U.S. Department of Housing and Urban Development CDBG - Entitlement/Special Purpose Grants Cluster ALN: 14.218 Criteria: The City is required to file Form SF-425, Federal Financial Reports on a quarterly basis with the grantor. Reports are required to be filed with the grantor within 30 days of the end of each quarter. Such reports should be reviewed by a supervisor for completeness and accuracy prior to filing. Condition: We noted that Form SF-425, Federal Financial Reports were not filed timely with the grantor, as required by program guidelines. Additionally, there was no evidence of supervisory review of the reports that were filed with the grantor. Questioned Costs: None. Context: This condition is systemic in nature. The two Form SF-425, Federal Financial Reports selected for testing were not filed with the grantor in a timely manner and there was no evidence of supervisory review of the reports. Cause: The City experienced employee turnover and this resulted in the reports not being reviewed by a supervisor and filed timely with the grantor. Effect or potential effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely supervisory review and filing of Form SF-425, Federal Financial Reports with the grantor on an ongoing basis. Views of Responsible Officials: The Community Development Division took corrective actions regarding submission of HUDs Integrated Disbursement and Information System (IDIS) Cash on Hand Quarterly Reports (formerly known as Federal Financial Report /Standard Form SF-425). Moving forward, the Cash on Hand Quarterly Reports will be submitted within IDIS every quarter and no later than 30 days after the last day of each reporting quarter and will be reviewed by a supervisor prior to submission. As the grantee, we understand HUDs Cash On Hand Quarterly Report is required every quarter, regardless of whether expenses were incurred or not, once the project(s) has begun.
The Community Development Division took corrective actions regarding submission of HUDs Integrated Disbursement and Information System (IDIS) Cash on Hand Quarterly Reports (formerly known as Federal Financial Report /Standard Form SF-425). Moving forward, the Cash on Hand Quarterly Reports will be submitted within IDIS every quarter and no later than 30 days after the last day of each reporting quarter and will be reviewed by a supervisor prior to submission. As the grantee, we understand HUDs Cash On Hand Quarterly Report is required every quarter, regardless of whether expenses were incurred or not, once the project(s) has begun.
FAC accepted this audit on July 2, 2024 — management decision was due January 2, 2025.
FAC accepted this audit on June 1, 2023 — management decision was due December 1, 2023.
We noted that Form SF-425, Federal Financial Report was not submitted to the grantor on a bi-annual basis, as required by program guidelines. Cause: Lack of effective administrative oversight of the grant program. Effect or potential effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Questioned costs: Not applicable. Context: The finding is considered systemic in nature. Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely submission of Form SF-425, Federal Financial Report to the grantor on a bi-annual basis, until the end of the grant?s period of performance.
Show full finding ▾Hide full finding ▴IC 2022-001 Reporting U.S. Department of Commerce Economic Development Cluster Stormwater Improvements Assistance Listing Number: 11.307 Criteria: The City is required to file Form SF-425, Federal Financial Report on a bi-annual basis, until the end of the grant?s period of performance. Condition: We noted that Form SF-425, Federal Financial Report was not submitted to the grantor on a bi-annual basis, as required by program guidelines. Cause: Lack of effective administrative oversight of the grant program. Effect or potential effect: Failure to comply with program reporting requirements may result in a disallowance of program expenditures and/or loss of future grant funding. Questioned costs: Not applicable. Context: The finding is considered systemic in nature. Recommendation: We recommend that the City establish internal control policies and procedures to allow for the timely submission of Form SF-425, Federal Financial Report to the grantor on a bi-annual basis, until the end of the grant?s period of performance.
Management acknowledges that Form SF-425, Federal Financial Report (Form SF-425) was not completed in a timely manner. This was corrected in fiscal year 2023 when Form SF-425 was submitted and accepted by the grantor. There was no penalty for submitting Form SF-425 in fiscal year 2023. Internal control policies and procedures have now been established to ensure that Form SF-425 will be completed and submitted in a timely manner on a biannual basis. All funds for this grant have been drawn down and the final Form SF-425 has been submitted per grant guidelines.
FAC accepted this audit on February 17, 2022 — management decision was due August 17, 2022.
FAC accepted this audit on March 21, 2021 — management decision was due September 21, 2021.
FAC accepted this audit on March 12, 2020 — management decision was due September 12, 2020.
FAC accepted this audit on March 7, 2019 — management decision was due September 7, 2019.
FAC accepted this audit on March 18, 2018 — management decision was due September 18, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on March 10, 2017 — management decision was due September 10, 2017.
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