EIN: 596141662
UEI: X24XLGNLM123
Audited by: Forvis Mazars, LLP
Oversight agency: 21 [Department of the Treasury]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 11, 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 February 11, 2027 (152 days from today).
What is a management decision? →FAC accepted this audit on June 23, 2025 — management decision was due December 23, 2025.
FAC accepted this audit on June 27, 2024 — management decision was due December 27, 2024.
FAC accepted this audit on May 31, 2023 — management decision was due December 1, 2023.
FAC accepted this audit on June 23, 2022 — management decision was due December 23, 2022.
The City hired an independent third-party to review the subrecipient?s compliance with eligibility and allowable expenses, but the procedures were not designed to test period of performance. The testing indicated small differences that were not followed up to know if it was an indication of a larger problem with the processing of the applications. The reports filed did not agree to the reports the subrecipient provided for total expenditures for the year by approximately $142,000. All three quarterly reports were due on October 29, 2021, but were not filed until November 19, 2021. Cause: The City did hire an independent third party to review the subrecipient?s compliance with eligibility and allowable expenses; however, no follow up action was taken on the small discrepancies noted in eligibility and allowable expense testing performed by an independent third party. There was no reconciliation of reports prepared by a grant consultant prior to them being filed. Effect: There may be unallowable expenses, and the reports submitted were late and inaccurate. Questioned Costs: None Perspective: There was one subrecipient for this grant for the City to monitor. There was no review for all of the monthly and quarterly reports submitted, and all three quarterly reports were submitted late. Recommendation: The City should have a process to follow up on the subrecipients for any discrepancies during monitoring. The City should reconcile the detail reports to the underlying data from the subrecipient. Even though the City cannot resubmit any reports to the Treasury, the current reports should be adjusted to reflect accurate cumulative data. Someone other than the preparer, prior to submission, should review the reports. Response: See attached Corrective Action Plan.
Show full finding ▾Hide full finding ▴Material Weakness Finding Number: 2021-002: Grant Management Emergency Rental Assistance, Assistance Listing Number 21.023 US Department of Treasury Award Number ERA0156, 2021 Funding Criteria: 2 CFR 200.303a requires a nonfederal entity to establish and maintain effective internal controls over compliance. 2 CFR 200.331 requires an entity to have the proper internal controls in place to ensure that the subrecipient is following the terms and conditions of the award, and 2 CFR 200.238 requires accurate financial reporting be submitted in accordance with the terms of the grant document. Condition: The City hired an independent third-party to review the subrecipient?s compliance with eligibility and allowable expenses, but the procedures were not designed to test period of performance. The testing indicated small differences that were not followed up to know if it was an indication of a larger problem with the processing of the applications. The reports filed did not agree to the reports the subrecipient provided for total expenditures for the year by approximately $142,000. All three quarterly reports were due on October 29, 2021, but were not filed until November 19, 2021. Cause: The City did hire an independent third party to review the subrecipient?s compliance with eligibility and allowable expenses; however, no follow up action was taken on the small discrepancies noted in eligibility and allowable expense testing performed by an independent third party. There was no reconciliation of reports prepared by a grant consultant prior to them being filed. Effect: There may be unallowable expenses, and the reports submitted were late and inaccurate. Questioned Costs: None Perspective: There was one subrecipient for this grant for the City to monitor. There was no review for all of the monthly and quarterly reports submitted, and all three quarterly reports were submitted late. Recommendation: The City should have a process to follow up on the subrecipients for any discrepancies during monitoring. The City should reconcile the detail reports to the underlying data from the subrecipient. Even though the City cannot resubmit any reports to the Treasury, the current reports should be adjusted to reflect accurate cumulative data. Someone other than the preparer, prior to submission, should review the reports. Response: See attached Corrective Action Plan.
June 23, 2022 To: David Alvarez, CPA, Carr, Riggs, & Ingram, CPAs From: Stephen Okiye, Finance Director/City Treasurer Re: Audit Corrective Action Plan In response to your audit issues for the audit completed for Fiscal Year (FY) 2020-21, I offer the following corrective action plan: Material Weaknesses: 1) 2021-001 Preparation of the Schedule of Federal Awards and State Financial Assistance and Financial Reporting ? The City recently hired a Grants Administrator to assist with grant reporting and financial management. The City will utilize the grant management module and the project ledger module within the City?s Enterprise Resource Planning software, Tyler Munis to aide in reporting. The City will conduct additional training on grant application and reporting. All grants will be independently reviewed by the department and Finance prior to issuing the SEFA. The year-end process will be updated to include a review of the SEFA and the grant agreements. Finance will verify grant revenues are recorded in the correct period. Anticipated Completion Date: September 30, 2022 Responsible Party: Stephen Okiye 2) 2021-002 Grant Management Emergency Rental Assistance ? All subrecipient expenses and performance will be reconciled by the department, Finance, and an additional third party prior to issuing the SEFA. Reporting requirements will be managed and monitored by both the department and Finance to ensure timely compliance. Finance will review financial reports prior to submission and will also confirm that all grants are being accounted for in accordance with the grant agreements and GAAP. Current reports will be adjusted to reflect accurate cumulative data. Anticipated Completion Date: September 30, 2022 Responsible Party: Stephen Okiye Significant Deficiency: 3) 2021-003 ? Statewide Water Quality Restoration Projects ? Reporting requirements for all grants will be managed and monitored by the department and Finance to ensure all reports are filed on time according to the grant agreements. Anticipated Completion Date: September 30, 2022 Responsible Party: Stephen Okiye
FAC accepted this audit on April 12, 2021 — management decision was due October 12, 2021.
FAC accepted this audit on July 16, 2020 — management decision was due January 16, 2021.
FAC accepted this audit on May 1, 2019 — management decision was due November 1, 2019.
FAC accepted this audit on April 16, 2018 — management decision was due October 16, 2018.
FAC accepted this audit on March 19, 2017 — management decision was due September 19, 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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