EIN: 626000374
UEI: CMF9NNK9Z7D6
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 14, 2024. 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 August 14, 2024, which was (736 days ago).
What is a management decision? →Condition: A prior year Community Development Block Grant (CDBG grant) was monitored by HUD. As a result of the monitoring, the client was made aware that additional detail may be needed to better support the payroll related expenditures charged to housing rehab and affordable housing allowance activities. Detailed time is not being kept of the amount of time spent on each specific activity, providing a description of the activity assisted, including its location (address). Criteria: Per 24 CFR 570.506 (a) Grantee shall establish and maintain sufficient records to enable the Secretary to determine whether the recipient has met the requirements of this part. At a minimum, the following records are needed: (a) records providing a full description of each activity assisted (or being assisted) with CDBG funds, including its location (if the activity has a geographical locus). Cause of Condition: Time allocated to the housing rehab and affordable housing function is documented on time sheets submitted to the Finance Department. However, the detail of the time charged to the specific activities is not being retained in a distinct orderly fashion that can be reconciled to the time charged per the time sheet. Effect: Administrative costs under the CDBG grant have a 20% cap. Amounts could be erroneously charged to an activity thereby reducing the amount charged to administrative costs. Administrative costs if they had been reported correctly could exceed the cap resulting in unallowed costs. Recommendation: Detail time of all housing rehabilitation, affordable housing and any other activities charged with payroll costs should be retained. The records of the time should include a full description of the activity assisted including its location (if the activity has a geographical locus). The detail time retained should be easily traceable to the time charged to each activity per the time sheets submitted to the Finance Department. Views of Responsible Officials and Planned Corrective Actions: The City continues to work with a consultant to assist staff with administration of the Community Development Block Grants program. Community Development has also hired a new Assistant Director and Grant Coordinator during FY 24 who have worked with the consultant to review processes and implement changes as necessary. Process reviews include reviewing methods for tracking and reporting time and activity spent on the programs.
Planned Corrective Actions: The City continues to work with a consultant to assist staff with administration of the Community Development Block Grants program. Community Development has also hired a new Assistant Director and Grant Coordinator during FY 24 who have worked with the consultant to review processes and implement changes as necessary. Process reviews include reviewing methods for tracking and reporting time and activity spent on the programs.
2022-004
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 5, 2023. 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 August 5, 2023, which was (1111 days ago).
What is a management decision? →2022-004 FAL # 14.218 Community Development Block Grants ? Detailed Time Sheets Condition: A prior year Community Development Block Grant (CDBG grant) was monitored by HUD. As a result of the monitoring, the client was made aware that additional detail may be needed to better support the payroll related expenditures charged to housing rehab and affordable housing allowance activities. Detailed time is not being kept of the amount of time spent on each specific activity, providing a description of the activity assisted, including its location (address). Criteria: Per 24 CFR 570.506 (a) Grantee shall establish and maintain sufficient records to enable the Secretary to determine whether the recipient has met the requirements of this part. At a minimum, the following records are needed: (a) records providing a full description of each activity assisted (or being assisted) with CDBG funds, including its location (if the activity has a geographical locus). Cause of Condition: Time allocated to the housing rehab and affordable housing function is documented on time sheets submitted to the Finance Department. However, the detail of the time charged to the specific activities is not being retained in a distinct orderly fashion that can be reconciled to the time charged per the time sheet. Effect: Administrative costs under the CDBG grant have a 20% cap. Amounts could be erroneously charged to an activity thereby reducing the amount charged to administrative costs. Administrative costs if they had been reported correctly could exceed the cap resulting in unallowed costs. Recommendation: Detail time of all housing rehabilitation, affordable housing and any other activities charged with payroll costs should be retained. The records of the time should include a full description of the activity assisted including its location (if the activity has a geographical locus). The detail time retained should be easily traceable to the time charged to each activity per the time sheets submitted to the Finance Department. Views of Responsible Officials and Planned Corrective Actions: The City has hired a consultant to assist staff with administration of the Community Development Block Grants program. If necessary, the Community Development Director will work with the consultant to develop a detailed timekeeping system to report time and activity spent on the programs and a retention policy.
FINDINGS ? FEDERAL AWARD PROGRAMS AUDIT 2022-004 FAL # 14.218 Community Development Block Grants - Detailed Time Sheets Recommendation: Detail time of all housing rehabilitation, affordable housing and any other activities charged with payroll costs should be retained. The records of the time should include a full description of the activity assisted including its location (if the activity has a geographical locus). The detail time retained should be easily traceable to the time charged to each activity per the time sheets submitted to the Finance Department. Planned Corrective Actions: The City has hired a consultant to assist staff with administration of the Community Development Block Grants program. If necessary, the Community Development Director will work with the consultant to develop a detailed timekeeping system to report time and activity spent on the programs and a retention policy. Responsible Person: Robert Holtz, Community Development Director Anticipated Completion Date: July 1, 2023 going forward
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 28, 2022. 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 August 28, 2022, which was (1453 days ago).
What is a management decision? →2021-003 FAL # 14.218 Community Development Grant ? Allowable Activities/Allowable Costs Condition: Community Development Block Grant (CDBG) funds were used for an emergency rehab project. The income of the recipient appears to have exceeded the income threshold and proper documentation of household income was not obtained and retained in the recipient?s file in accordance with the City?s Rehabilitation Policies and Procedures. Criteria: CDBG funds can only be used to assist in eligible activities that meet one or more of the following three national objectives of the program: benefit low-and-moderate income persons, aid in the prevention of slums and blight or meet community development needs having a particular urgency. Cause of Condition: Inadequate documentation was obtained to support household income and a mathematical error based on information used appears to have been made. Effect: Possible material noncompliance with the requirements of the activities allowed under the provisions of the grant. Recommendation: Proper documentation should be maintained in accordance with the City?s Rehabilitation Program Policies and Procedures. Additionally, a secondary review of the file and mathematical computation is recommended with documentation of review noted in the file. Views of Responsible Officials and Planned Corrective Actions: We concur with the finding. This was a staff oversight. We will add a documentation checklist and update staff on policies and procedures. A policy update will be implemented to require a second staff member to confirm the eligibility of the applicants. Additionally, staff will consult with HUD on this file to confirm HUD actions required to correct this oversight.
2021-003 FAL # 14.218 Community Development Grant ? Allowable Activities/Allowable Costs Recommendation: Proper documentation should be maintained in accordance with the City?s Rehabilitation Program Policies and Procedures. Additionally, a secondary review of the file and mathematical computation is recommended with documentation of review noted in the file. Planned Corrective Actions: This was a staff oversight. We will add a documentation checklist and update staff on policies and procedures. A policy update will be implemented to require a second staff member to confirm the eligibility of the applicants. Additionally, staff will consult with HUD on this file to confirm HUD actions required to correct this oversight. Responsible Person: Sam Huddleston, Executive Director of Development Services Anticipated Completion Date: March 1, 2022 going forward
2021-004 FAL # 14.218 Community Development Grant ? Reporting Condition: The 2019 Consolidated Annual Performance and Evaluation Report (CAPER) was not submitted timely, and once submitted was returned to the City for additional information. The City?s five year Consolidated Plan and 2020 Action Plan was submitted on time; however, there was additional information that needed to be updated that was not provided in a timely manner. The 2020 CAPER was filed late and has not yet been accepted. Criteria: The Community Development Block Grant has certain reporting requirements, including the submission of a five year Consolidated Plan/ and Annual Action Plan. Generally, pursuant to 24CFR 91.15(a)(1), the City should submit its Consolidated Plan to HUD at least 45 days before the start of its program year. The filing of the FY 2021 Consolidated Plan was extended until August 16, 2021. Additionally, a Consolidated Annual Performance and Evaluation Report (CAPER) is due 90 days after the close of the City?s program year. Cause of Condition: The initial delay in timely filings was due to COVID-19; subsequent filings were late due to corrections needed to previously filed reports that were required to be corrected and accepted before additional reports could be submitted. Effect: Noncompliance with the CDBG Reporting Requirements which could result in a loss of funding. Recommendation: Training on reporting and use of the IDIS reporting system should be obtained to ensure that future reports are accurate and are filed timely. Views of Responsible Officials and Planned Corrective Actions: We concur with the finding. The City has hired a consultant to assist staff with administration of the Community Development Block Grant program. Additionally, staff is scheduled to receive additional IDIS training and staff will create a fiscal policy to require timely entry of funds expended each quarter. As of this date, all reporting is current.
2021-004 FAL # 14.218 Community Development Grant - Reporting Recommendation: Training on reporting and use of the IDIS reporting system should be obtained to ensure that future reports are accurate and are filed timely. Planned Corrective Actions: The City has hired a consultant to assist staff with administration of the Community Development Block Grant program. Additionally, staff is scheduled to receive additional IDIS training and staff will create a fiscal policy to require timely entry of funds expended each quarter. As of this date, all reporting is current. Responsible Person: Sam Huddleston, Executive Director of Development Services Anticipated Completion Date: March 1, 2022 going forward
2021-005 FAL #14.218 Community Development Grant - Acquisition of Real Property Condition: The documentation requirements of the City?s Acquisition of Real Property program were not consistently followed. Criteria: The Community Development Block Grant requires that the real property requirements of 24 CFR section 570.505 apply to the acquisition of real property program. Additionally, the City has adopted Policies and Procedures for their Acquisition of Real Property Program. Cause of Condition: The new employees of the City?s Community Development department were unaware of the City?s Acquisition of Real Property Policies and Procedures and its documentation requirements. Effect: Potential for noncompliance with the Equipment and Real Property Management requirements of CDBG ? Entitlement Grants Cluster compliance supplement. Recommendation: Community Development staff should carefully follow the City?s adopted Acquisition of Real Property Program Policies and Procedures. Additionally, we recommend that a checklist of documentation required be prepared and maintained in each Acquisition of Real Property file to ensure that all required documents are obtained and retained. Views of Responsible Officials and Planned Corrective Actions: We concur with the finding. Staff will review and update policies of the Acquisition of Real Property program including adding an updated checklist to any new Acquisition applicant files. Staff will work with the recipients to update file information on the files reviewed.
2021-005 FAL # 14.218 Community Development Grant ? Acquisition of Real Property Recommendation: Community Development staff should carefully follow the City?s adopted Acquisition of Real Property Program Policies and Procedures. Additionally, we recommend that a checklist of documentation required be prepared and maintained in each Acquisition of Real Property file to ensure that all required documents are obtained and retained. Planned Corrective Actions: We concur with the finding. Staff will review and update policies of the Acquisition of Real Property program including adding an updated checklist to any new Acquisition applicant files. Staff will work with the recipients to update file information on the files reviewed. Responsible Person: Sam Huddleston, Executive Director of Development Services Anticipated Completion Date: March 1, 2022 going forward
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 29, 2018. 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 29, 2018, which was (2944 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
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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