EIN: 596000394
UEI: YFKCKZNKEVG3
Audited by: CBIZ CPAs P.C.
Oversight agency: 21 [Department of the Treasury]
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 24, 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 24, 2026 (157 days ago).
What is a management decision? →Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Cleminghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end. Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Show full finding ▾Hide full finding ▴Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Cleminghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end. Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
The City has a Grants Administrator on staff that monitors and advises when reports are due to external entities. SOP’s are being reviewed with staff for implementation. This activity is ongoing. Responsible Party: Ms. Niema Gantt, Finance Director, and Ms. Yesly Guillen, Grants Administrator The above corrective action plan is expected to be implemented in the next 12 months.
Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Cleminghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end. Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit.
Show full finding ▾Hide full finding ▴Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Cleminghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end. Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit.
The City has a Grants Administrator on staff that monitors and advises when reports are due to external entities. SOP's are being reviewed with staff for implementation. This activity is ongoing. Responsible Partv: Ms. Niema Gantt, Finance Director, and Ms. Yesly Guillen, Grants Administrator
FAC accepted this audit on July 31, 2023 — management decision was due January 31, 2024.
MW 2021-01 NON-COMPLIANCE WITH MAJOR PROGRAM COMPLIANCE AND INTERNAL CONTROL REQUIREMENTS Criteria As per requirements of subsection 601(d) of the Social Security Act, as amended (42 U.S.C. 801(d)), the City, as recipient of Coronavirus Relief Fund payments, shall maintain and make available to the Treasury Office of Inspector General upon request all documents and financial records sufficient to establish compliance with the program. Condition In connection with the federal grant agreement with the Department of Treasury for Coronavirus Relief Fund (ALN 21.019), the City was unable to provide the auditor documents and financial records for the program expenditures for fiscal year 2021. Therefore, the auditor was unable to determine if the City followed the compliance requirements and maintained the proper controls over compliance for the major program. Cause Inadequate retention of documents and financial records over the major program and lack of adequate internal controls over compliance.Effect Lack of documents and financial records results in the City being out of compliance with the requirements set forth in the underlying grant agreements and the Uniform Guidance. Such finding could impact subsequent federal funding. Recommendation The City should ensure that adequate procedures and internal controls are in place to ensure that the documents and financial records of their programs are properly retained for the period of time established in the underlying grant agreements and the Uniform Guidance. View of Responsible Official and Planned Corrective Action See accompanying corrective action plan.
Show full finding ▾Hide full finding ▴MW 2021-01 NON-COMPLIANCE WITH MAJOR PROGRAM COMPLIANCE AND INTERNAL CONTROL REQUIREMENTS Criteria As per requirements of subsection 601(d) of the Social Security Act, as amended (42 U.S.C. 801(d)), the City, as recipient of Coronavirus Relief Fund payments, shall maintain and make available to the Treasury Office of Inspector General upon request all documents and financial records sufficient to establish compliance with the program. Condition In connection with the federal grant agreement with the Department of Treasury for Coronavirus Relief Fund (ALN 21.019), the City was unable to provide the auditor documents and financial records for the program expenditures for fiscal year 2021. Therefore, the auditor was unable to determine if the City followed the compliance requirements and maintained the proper controls over compliance for the major program. Cause Inadequate retention of documents and financial records over the major program and lack of adequate internal controls over compliance.Effect Lack of documents and financial records results in the City being out of compliance with the requirements set forth in the underlying grant agreements and the Uniform Guidance. Such finding could impact subsequent federal funding. Recommendation The City should ensure that adequate procedures and internal controls are in place to ensure that the documents and financial records of their programs are properly retained for the period of time established in the underlying grant agreements and the Uniform Guidance. View of Responsible Official and Planned Corrective Action See accompanying corrective action plan.
MW2021-01: NON-COMPLIANCE WITH MAJOR PROGRAM COMPLIANCE AND INTERNAL CONTROL REQUIREMENTS The City has actively recruited for a Grants Administrator to be responsible for this major program requirement. In the interim, Management will assign this task to personnel to be certain adequate retention of documents and financial records are maintained. City staff has consolidated records and continuously work to streamline responsible persons for tasks. Identification of a single source for major program reconciliation will alleviate this finding in the future. Responsible Party: Ms. Niema Walker, Finance Director
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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