EIN: 616001911
UEI: VPNAF1SC5DE7
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 23, 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 January 23, 2027 (150 days from today).
What is a management decision? →Federal Program: 21.027 – Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Award Number: PON211221000000422 Questioned Costs: $0 Condion: The Single Audit was not completed by the deadline. Criteria: Single audit reporting packages must have a report date no later than nine months after the fiscal year‐end (2 CFR Part 200 Subpart F). Cause: The City continued to experience delays in its financial reporting and completion of audits since 2020 when the City faced staffing difficulties. Effect: The City was not in compliance with federal regulations and guidelines for the single audit submission. Recommendation: The City should implement controls for filing federal financial reports in a timely manner. Management’s Response and Planned Correcve Action: Timeliness and accuracy of financial information should improve as other recommendations are implemented.
Show full finding ▾Hide full finding ▴Federal Program: 21.027 – Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Award Number: PON211221000000422 Questioned Costs: $0 Condion: The Single Audit was not completed by the deadline. Criteria: Single audit reporting packages must have a report date no later than nine months after the fiscal year‐end (2 CFR Part 200 Subpart F). Cause: The City continued to experience delays in its financial reporting and completion of audits since 2020 when the City faced staffing difficulties. Effect: The City was not in compliance with federal regulations and guidelines for the single audit submission. Recommendation: The City should implement controls for filing federal financial reports in a timely manner. Management’s Response and Planned Correcve Action: Timeliness and accuracy of financial information should improve as other recommendations are implemented.
The Single Audit was not completed and submitted within the required timeframe due to a combination of factors, including delays in submitting supporting documentation, and staffing constraints due to implementing new payroll software during the audit. Management has completed the FY2025 audit and issued the financial statements. To prevent recurrence the city has established earlier deadlines for the completion of year end close, federal award schedules, and supporting documentation along with periodic progress reviews with external auditors. Effectiveness will be measured by timely issuance of audited financial statements in accordance with all regulatory and stakeholder requirements beginning with the FY2026 audit cycle. Angela Middaugh, the Director of Finance of the City, will be responsible for monitoring progress and allocating the necessary resources for timely issuance.
2024-005
FAC accepted this audit on July 7, 2025 — management decision was due January 7, 2026.
Federal Program: 21.027 – Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Award Number: PON211221000000422 Questioned Costs: $0 Condion: The Single Audit was not completed by the deadline. Criteria: Single audit reporng packages must have a report date no later than nine months aer the fiscal year‐end (2 CFR Part 200 Subpart F). Cause: The City connued to experience delays in its financial reporng and compleon of audits since 2020 when the City faced staffing difficules. Effect: The City was not in compliance with federal regulaons and guidelines for the single audit submission. Recommendaon: The City should implement controls for filing federal financial reports in a mely manner. Management’s Response and Planned Correcve Acon: The City has retained a consultant to clean up old data, and we are commied to closing the books by August 31, 2025. As a result of improving our processes and ghtening internal controls, we can begin our audit process much sooner than in prior years and have all aspects of the audit completed mely. This will be overseen by the Finance Director.
Show full finding ▾Hide full finding ▴Federal Program: 21.027 – Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Award Number: PON211221000000422 Questioned Costs: $0 Condion: The Single Audit was not completed by the deadline. Criteria: Single audit reporng packages must have a report date no later than nine months aer the fiscal year‐end (2 CFR Part 200 Subpart F). Cause: The City connued to experience delays in its financial reporng and compleon of audits since 2020 when the City faced staffing difficules. Effect: The City was not in compliance with federal regulaons and guidelines for the single audit submission. Recommendaon: The City should implement controls for filing federal financial reports in a mely manner. Management’s Response and Planned Correcve Acon: The City has retained a consultant to clean up old data, and we are commied to closing the books by August 31, 2025. As a result of improving our processes and ghtening internal controls, we can begin our audit process much sooner than in prior years and have all aspects of the audit completed mely. This will be overseen by the Finance Director.
The City has retained a consultant to clean up old data, and we are commied to closing the books by August 31, 2025. As a result of improving our processes and ghtening internal controls, we can begin our audit process much sooner than in prior years and have all aspects of the audit completed mely. This will be overseen by the Finance Director.
2023-005
FAC accepted this audit on May 9, 2025 — management decision was due November 9, 2025.
The audit was not completed by the deadline. Cause: The City continued to experience delays in its financial reporting and completion of audits since 2020 when the City faced staffing difficulties. Effect: The City was not in compliance with federal regulations and guidelines for the single audit submission. Recommendation: The City should implement controls for filing federal financial reports in a timely manner. Management’s Response and Planned Corrective Action: In the past few years, the City has experienced turnover in management from the City Clerk, Finance Director, and the HR Director along with being significantly understaffed. With the stabilization of appropriate staffing levels along with appropriate procedures, and clear job duties this should no longer be an issue. The Mayor and City Clerk have sent out instructions to all department heads that the documentation for all grants must be sent to the Admin Department.
Show full finding ▾Hide full finding ▴Federal Program: 21.027 – Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of the Treasury Award Number: PON211221000000422 Questioned Costs: $0 Criteria: Single audit reporting packages must have a report date no later than nine months after the fiscal year‐end (2 CFR Part 200 Subpart F). Condition: The audit was not completed by the deadline. Cause: The City continued to experience delays in its financial reporting and completion of audits since 2020 when the City faced staffing difficulties. Effect: The City was not in compliance with federal regulations and guidelines for the single audit submission. Recommendation: The City should implement controls for filing federal financial reports in a timely manner. Management’s Response and Planned Corrective Action: In the past few years, the City has experienced turnover in management from the City Clerk, Finance Director, and the HR Director along with being significantly understaffed. With the stabilization of appropriate staffing levels along with appropriate procedures, and clear job duties this should no longer be an issue. The Mayor and City Clerk have sent out instructions to all department heads that the documentation for all grants must be sent to the Admin Department.
Recommendation: The City should implement controls for filing federal financial reports in a timely manner. Action Taken: In the past few years, the city has experienced turnover in management from the City Clerk, Finance Director, and the HR Director along with being significantly understaffed. With the stabilization of appropriate staffing levels along with appropriate procedures, and clear job duties this should no longer be an issue. The Mayor and City clerk have sent out instructions to all department heads that the documentation for all grants must be sent to the Admin Department. With the completion of the FY 2024 audit and the continued support of leadership this should no longer be an issue.
FAC accepted this audit on April 9, 2025 — management decision was due October 9, 2025.
The audit was not completed by the extended deadline. Cause: Staffing difficulties, the COVID-19 pandemic, and the lack of controls in place to ensure complete and accurate information could be provided timely delayed the single audit reporting package. Effect: The City was not in compliance with federal regulations and guidelines for the single audit submission. Recommendation: The City should implement controls for filing federal financial reports in a timely manner. Management’s Response and Planned Corrective Action: In the past few years, the city has experienced turnover in management from the City Clerk, Finance Director, and the HR Director along with being significantly understaffed. With the stabilization of appropriate staffing levels along with appropriate procedures, and clear job duties this should no longer be an issue. The Mayor and City clerk have sent out instructions to all department heads that the documentation for all grants must be sent to the Admin Department.
Show full finding ▾Hide full finding ▴2021-006 Reporting Noncompliance Federal Program: 21.019 – COVID-19 - Coronavirus Relief Fund Federal Agency: U.S. Department of the Treasury Award Number: PON211221000000422 and PON21122100001304 Questioned Costs: $0 Criteria: Single audit reporting packages must have a report date nine months after the fiscal year-end. Due to COVID-19 this was extended by an additional six months (2 CFR Part 200 Subpart F). Condition: The audit was not completed by the extended deadline. Cause: Staffing difficulties, the COVID-19 pandemic, and the lack of controls in place to ensure complete and accurate information could be provided timely delayed the single audit reporting package. Effect: The City was not in compliance with federal regulations and guidelines for the single audit submission. Recommendation: The City should implement controls for filing federal financial reports in a timely manner. Management’s Response and Planned Corrective Action: In the past few years, the city has experienced turnover in management from the City Clerk, Finance Director, and the HR Director along with being significantly understaffed. With the stabilization of appropriate staffing levels along with appropriate procedures, and clear job duties this should no longer be an issue. The Mayor and City clerk have sent out instructions to all department heads that the documentation for all grants must be sent to the Admin Department.
Recommendation: The City should implement controls for filing federal financial reports in a timely manner. Management’s Response and Planned Corrective Action: In the past few years, the city has experienced turnover in management from the City Clerk, Finance Director, and the HR Director along with being significantly understaffed. With the stabilization of appropriate staffing levels along with appropriate procedures, and clear job duties this should no longer be an issue. The Mayor and City clerk have sent out instructions to all department heads that the documentation for all grants must be sent to the Admin Department.
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.