EIN: 636001200
UEI: NXXMZ1E2Q7K8
Audited by: The Principal & Associates
Oversight agency: 21 [Department of the Treasury]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 16, 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 August 16, 2026 (14 days ago).
What is a management decision? →No Finanical Reporting of the City's Materials and Supplies Inventory
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The City will have each department that maintains comsumable materials and small equipments with less than one year shelf-life complete a physical inventory county of items on hand at the end of each fiscal year. The vaule of the inventory will be adjusted to reflect the inventory at the lower of cost or market based of the physcial count.
2023-001
Electronic Municipal Market Access
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The City has filed the appropriate notices and will file the required annual fillings with the Municipal Securities Rulemaking Board via its Electric Municpal Marker Access (EMMA) system upon release of the City's finanical statements
2020-012
Federal Grant Report (Compliance Supplement)
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The City has completed and will submitted its single audit reporting package for fiscal year September 30, 2023 as required by Rule 2 CFR section 200.512 9A) of the Federal Compliance Supplement upon release of the City's finanical statements.
2020-013
FAC accepted this audit on November 14, 2024 — management decision was due May 14, 2025.
Electronic Municipal Market Access
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The City has filed the appropriate notices and will file the required annual fillings with the Municipal Securities Rulemaking Board via its Electric Municpal Marker Access (EMMA) system upon release of the City's finanical statements
2020-012
Federal Grant Report (Compliance Supplement)
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The City has completed and will submitted its single audit reporting package for fiscal year September 30, 2023 as required by Rule 2 CFR section 200.512 9A) of the Federal Compliance Supplement upon release of the City's finanical statements.
2020-013
No Finanical Reporting of the City's Materials and Supplies Inventory
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The City will have each department that maintains comsumable materials and small equipments with less than one year shelf-life complete a physical inventory county of items on hand at the end of each fiscal year. The vaule of the inventory will be adjusted to reflect the inventory at the lower of cost or market based of the physcial count.
FAC accepted this audit on January 4, 2024 — management decision was due July 4, 2024.
The City did not submit its single audit reporting package related to the City’s Federal Entitlement Grant requirements by the deadline required by rule 2 CFR section 200.512 (a) of the Federal Compliance Supplement.
Show full finding ▾Hide full finding ▴The City did not submit its single audit reporting package related to the City’s Federal Entitlement Grant requirements by the deadline required by rule 2 CFR section 200.512 (a) of the Federal Compliance Supplement.
· Finance will develop a formal calendar driven year-end books of accounting records closing. schedule with a six month after fiscal year end completion date (March 31).
2013-013
FAC accepted this audit on February 1, 2023 — management decision was due August 1, 2023.
In connection with its debt obligations, the City did not timely file such annual financial information and operating data for the current year-end to the Municipal Securities Rulemaking Board pursuant to the requirements of Section (b)(5) of Rule 15c2-12 (the ?Rule?), as amended, adopted by the Securities and Exchange Commission (the ?SEC?) under the Securities Exchange Act of 1934, as amended. Criteria: The City undertook to provide annual filings of certain financial information and operating data of the City to the Electronic Municipal Market Access system 180 days after the close of the City?s fiscal year-end. Effect: Non-Compliance with the requirements of Section (b)(5) of Rule 15c2-12 (the ?Rule?), as amended, adopted by the Securities and Exchange Commission (the ?SEC?) under the Securities Exchange Act of 1934, as amended. Recommendation: We recommend that the City comply with the requirements of Section (b)(5) of Rule 15c2-12 (the ?Rule?), as amended, adopted by the Securities and Exchange Commission (the ?SEC?) under the Securities Exchange Act of 1934, as amended by timely closing the books within 90 days of the fiscal year- end to facilitated the completion of the City?s Audit by Mar 30 of each fiscal year-end. Corrective Action: The City has filed the appropriate notices and will file the required annual filings with the Municipal Securities Rulemaking Board via its Electronic Municipal Market Access (EMMA) system upon release of the City?s financial statements.
Show full finding ▾Hide full finding ▴Finding 20- 012 Electronic Municipal Market Access (EMMA) Compliance Condition: In connection with its debt obligations, the City did not timely file such annual financial information and operating data for the current year-end to the Municipal Securities Rulemaking Board pursuant to the requirements of Section (b)(5) of Rule 15c2-12 (the ?Rule?), as amended, adopted by the Securities and Exchange Commission (the ?SEC?) under the Securities Exchange Act of 1934, as amended. Criteria: The City undertook to provide annual filings of certain financial information and operating data of the City to the Electronic Municipal Market Access system 180 days after the close of the City?s fiscal year-end. Effect: Non-Compliance with the requirements of Section (b)(5) of Rule 15c2-12 (the ?Rule?), as amended, adopted by the Securities and Exchange Commission (the ?SEC?) under the Securities Exchange Act of 1934, as amended. Recommendation: We recommend that the City comply with the requirements of Section (b)(5) of Rule 15c2-12 (the ?Rule?), as amended, adopted by the Securities and Exchange Commission (the ?SEC?) under the Securities Exchange Act of 1934, as amended by timely closing the books within 90 days of the fiscal year- end to facilitated the completion of the City?s Audit by Mar 30 of each fiscal year-end. Corrective Action: The City has filed the appropriate notices and will file the required annual filings with the Municipal Securities Rulemaking Board via its Electronic Municipal Market Access (EMMA) system upon release of the City?s financial statements.
Non-Material Non-Compliance - Reporting Finding 2020- 012 Electronic Municipal Market Access (EMMA) Compliance Condition: In connection with its debt obligations, the City did not timely file such annual financial information and operating data for the current year-end to the Municipal Securities Rulemaking Board pursuant to the requirements of Section (b)(5) of Rule 15c2-12 (the ?Rule?), as amended, adopted by the Securities and Exchange Commission (the ?SEC?) under the Securities Exchange Act of 1934, as amended. Criteria: The City undertook to provide annual filings of certain financial information and operating data of the City to the Electronic Municipal Market Access system 180 days after the close of the City?s fiscal year-end. Effect: Non-Compliance with the requirements of Section (b)(5) of Rule 15c2-12 (the ?Rule?), as amended, adopted by the Securities and Exchange Commission (the ?SEC?) under the Securities Exchange Act of 1934, as amended. Recommendation: We recommend that the City comply with the requirements of Section (b)(5) of Rule 15c2-12 (the ?Rule?), as amended, adopted by the Securities and Exchange Commission (the ?SEC?) under the Securities Exchange Act of 1934, as amended by timely closing the books within 90 days of the fiscal year- end to facilitated the completion of the City?s Audit by Mar 30 of each fiscal year-end. 104 Views of Responsible Officials: The City has filed the appropriate notices and the required annual audit report filing with the Municipal Securities Rulemaking Board via EMAA. Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. Corrective Action Plan: The following actions will be taken: ? Finance will endeavor to close the City books in a timely manner to facilitate the completion of the annual financial statement audit to allow for the submission of the audit report as required by EMMA. ? Finance will staff its department back to pre-covid19 levels. ? Finance will develop a formal calendar driven year-end books of accounting records closing. schedule with a six month after fiscal year end completion date (March 31).
2020-012
The City did not submit its single audit reporting package related to the City?s Federal Entitlement Grant requirements by the deadline required by rule 2 CFR section 200.512 (a) of the Federal Compliance Supplement. Criteria: Rule 2 CFR section 200.512 (a) of the Federal Compliance Supplement require that the City complete and submit its single audit reporting package for fiscal year September 30, 2021 by the due dates of the earlier of 30 calendar days after receipt of the auditor?s reports or within nine months (June 30, 2022) after the September 30, 2021 fiscal year-end. Effect: Noncompliance with Rule 2 CFR section 200.512 (a) of the Federal Compliance Supplement. Recommendation: We recommend that the City comply with the requirements of Rule 2 CFR section 200.512 (a) of the Federal Compliance Supplement by the due date of 30 calendar days after receipt of the auditor?s reports or nine months (June 30) after the September 30 fiscal year-end by timely closing the City books of accounting within 90 days of the fiscal year-end to facilitated the completion of the City?s Audit by Mar 30 of each fiscal year-end. Corrective Action: The City has completed and will submitted its single audit reporting package for fiscal year September 30, 2021 as required by Rule 2 CFR section 200.512 (a) of the Federal Compliance Supplement upon release of the City?s financial statements.
Show full finding ▾Hide full finding ▴Finding 20-013 Federal Grant Report (Compliance Supplement) Condition: The City did not submit its single audit reporting package related to the City?s Federal Entitlement Grant requirements by the deadline required by rule 2 CFR section 200.512 (a) of the Federal Compliance Supplement. Criteria: Rule 2 CFR section 200.512 (a) of the Federal Compliance Supplement require that the City complete and submit its single audit reporting package for fiscal year September 30, 2021 by the due dates of the earlier of 30 calendar days after receipt of the auditor?s reports or within nine months (June 30, 2022) after the September 30, 2021 fiscal year-end. Effect: Noncompliance with Rule 2 CFR section 200.512 (a) of the Federal Compliance Supplement. Recommendation: We recommend that the City comply with the requirements of Rule 2 CFR section 200.512 (a) of the Federal Compliance Supplement by the due date of 30 calendar days after receipt of the auditor?s reports or nine months (June 30) after the September 30 fiscal year-end by timely closing the City books of accounting within 90 days of the fiscal year-end to facilitated the completion of the City?s Audit by Mar 30 of each fiscal year-end. Corrective Action: The City has completed and will submitted its single audit reporting package for fiscal year September 30, 2021 as required by Rule 2 CFR section 200.512 (a) of the Federal Compliance Supplement upon release of the City?s financial statements.
Material Non-Compliance - SEFA Finding 2020-013 Federal Grant Report (Compliance Supplement) Condition: The City did not submit its single audit reporting package related to the City?s Federal Entitlement Grant requirements by the deadline required by rule 2 CFR section 200.512 (a) of the Federal Compliance Supplement. Criteria: Rule 2 CFR section 200.512 (a) of the Federal Compliance Supplement require that the City complete and submit its single audit reporting package for fiscal year September 30, 2021 by the due dates of the earlier of 30 calendar days after receipt of the auditor?s reports or within nine months (June 30, 2022) after the September 30, 2021 fiscal year-end. Effect: Noncompliance with Rule 2 CFR section 200.512 (a) of the Federal Compliance Supplement. Recommendation: We recommend that the City comply with the requirements of Rule 2 CFR section 200.512 (a) of the Federal Compliance Supplement by the due date of 30 calendar days after receipt of the auditor?s reports or nine months (June 30) after the September 30 fiscal year-end by timely closing the City books of accounting within 90 days of the fiscal year-end to facilitated the completion of the City?s Audit by Mar 30 of each fiscal year-end. Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the corrective action plan. ? Corrective Action Plan: The City has completed submitted its single audit reporting package for fiscal year September 30, 2021 as required by Rule 2 CFR section 200.512 (a) of the Federal Compliance Supplement. The Finance Department understands the reporting requirement. The Finance Department will endeavor to close the City books in a timely manner to facilitate the completion of the annual financial statement audit to allow for the submission of the audit report as required by rule 2 CFR section 200.512 (a) of the Federal Compliance Supplement. ? Finance will staff its department back to pre-covid19 levels. ? Finance will develop a formal calendar driven year-end books of accounting records closing. schedule with a six month after fiscal year end completion date (March 31).
2020-013
FAC accepted this audit on November 2, 2021 — management decision was due May 2, 2022.
GSA_MIGRATION
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GSA_MIGRATION
2019-012
GSA_MIGRATION
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GSA_MIGRATION
2019-013
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on July 13, 2021 — management decision was due January 13, 2022.
FAC accepted this audit on June 27, 2019 — management decision was due December 27, 2019.
FAC accepted this audit on June 28, 2018 — management decision was due December 28, 2018.
FAC accepted this audit on June 26, 2017 — management decision was due December 26, 2017.
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