EIN: 716000642
UEI: FLE5EGLSGK66
Audited by: Forvis Mazars, LLP
Oversight agency: 21 [Department of the Treasury]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 23, 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 January 23, 2025 (591 days ago).
What is a management decision? →The quarterly performance reports did not agree to underlying data. Specifically, source records and supporting schedules used to compile reported information did not agree to the submitted report. Cause: The City does not have formalized procedures requiring staff to prepare and reconcile calculation worksheets that link performance report data to the underlying records. Staff indicated that calculations were performed manually. Effect or Potential Effect: Without adequate documentation supporting quarterly performance reports, reported performance data may be inaccurate, incomplete, or not fully supported. This increases the risk of noncompliance with Uniform Guidance reporting requirements, misreporting to federal agencies, and potential impacts on continued eligibility for federal funding. Questioned Costs: No unknown or questioned costs. Context: We selected a sample of two out of four reports submitted during the year for detailed testing. For both reports tested, we noted a 100% error rate related to inaccurate underlying documentation to support calculations, including aggregated output measures and derived performance indicators. The sampling methodology used is not, and is not intended to be, statistically valid. Repeat Finding: No Recommendation: We recommend management implement procedures ensuring that all performance report data requiring calculations are supported by reconciled worksheets that clearly document how reported amounts were derived from source records. Views of Responsible Officials: We agree with the finding. See separate report for planned corrective actions.
Show full finding ▾Hide full finding ▴Disaster Grants – Public Assistance (Presidentially Declared Disasters) Assistance Listing No. 97.036 U.S. Department of Homeland Security Criteria: Reporting (44 CFR 206.204) Entities are required to maintain adequate records that support amounts reported in financial reports to ensure accuracy; allow for proper oversight; and comply with applicable laws, regulations, and grant agreements. Condition: The quarterly performance reports did not agree to underlying data. Specifically, source records and supporting schedules used to compile reported information did not agree to the submitted report. Cause: The City does not have formalized procedures requiring staff to prepare and reconcile calculation worksheets that link performance report data to the underlying records. Staff indicated that calculations were performed manually. Effect or Potential Effect: Without adequate documentation supporting quarterly performance reports, reported performance data may be inaccurate, incomplete, or not fully supported. This increases the risk of noncompliance with Uniform Guidance reporting requirements, misreporting to federal agencies, and potential impacts on continued eligibility for federal funding. Questioned Costs: No unknown or questioned costs. Context: We selected a sample of two out of four reports submitted during the year for detailed testing. For both reports tested, we noted a 100% error rate related to inaccurate underlying documentation to support calculations, including aggregated output measures and derived performance indicators. The sampling methodology used is not, and is not intended to be, statistically valid. Repeat Finding: No Recommendation: We recommend management implement procedures ensuring that all performance report data requiring calculations are supported by reconciled worksheets that clearly document how reported amounts were derived from source records. Views of Responsible Officials: We agree with the finding. See separate report for planned corrective actions.
Contact Name: Patrick Johndrow Contract Phone Number: 479-271-6781 Audit Firm: Forvis Mazars, LLP Audit Period: December 31, 2023 Finding #2023-002 – Statement of Condition: The City did not maintain documentation supporting the underlying information included in its quarterly performance report. Specifically, source records and supporting schedules used to compile reported information were not retained or made available for audit. Response: The Organization concurs with the finding and related adjustments made during the audit. Management will implement additional internal controls related to program reports. The completion date for the above-mentioned corrective action was January 2026.
FAC accepted this audit on April 2, 2026 — management decision was due October 2, 2026.
The quarterly performance reports did not agree to underlying data. Specifically, source records and supporting schedules used to compile reported information did not agree to the submitted report. Cause: The City does not have formalized procedures requiring staff to prepare and reconcile calculation worksheets that link performance report data to the underlying records. Staff indicated that calculations were performed manually. Effect or Potential Effect: Without adequate documentation supporting quarterly performance reports, reported performance data may be inaccurate, incomplete, or not fully supported. This increases the risk of noncompliance with Uniform Guidance reporting requirements, misreporting to federal agencies, and potential impacts on continued eligibility for federal funding. Questioned Costs: No unknown or questioned costs. Context: We selected a sample of two out of four reports submitted during the year for detailed testing. For both reports tested, we noted a 100% error rate related to inaccurate underlying documentation to support calculations, including aggregated output measures and derived performance indicators. The sampling methodology used is not, and is not intended to be, statistically valid. Repeat Finding: No Recommendation: We recommend management implement procedures ensuring that all performance report data requiring calculations are supported by reconciled worksheets that clearly document how reported amounts were derived from source records. Views of Responsible Officials: We agree with the finding. See separate report for planned corrective actions.
Show full finding ▾Hide full finding ▴Disaster Grants – Public Assistance (Presidentially Declared Disasters) Assistance Listing No. 97.036 U.S. Department of Homeland Security Criteria: Reporting (44 CFR 206.204) Entities are required to maintain adequate records that support amounts reported in financial reports to ensure accuracy; allow for proper oversight; and comply with applicable laws, regulations, and grant agreements. Condition: The quarterly performance reports did not agree to underlying data. Specifically, source records and supporting schedules used to compile reported information did not agree to the submitted report. Cause: The City does not have formalized procedures requiring staff to prepare and reconcile calculation worksheets that link performance report data to the underlying records. Staff indicated that calculations were performed manually. Effect or Potential Effect: Without adequate documentation supporting quarterly performance reports, reported performance data may be inaccurate, incomplete, or not fully supported. This increases the risk of noncompliance with Uniform Guidance reporting requirements, misreporting to federal agencies, and potential impacts on continued eligibility for federal funding. Questioned Costs: No unknown or questioned costs. Context: We selected a sample of two out of four reports submitted during the year for detailed testing. For both reports tested, we noted a 100% error rate related to inaccurate underlying documentation to support calculations, including aggregated output measures and derived performance indicators. The sampling methodology used is not, and is not intended to be, statistically valid. Repeat Finding: No Recommendation: We recommend management implement procedures ensuring that all performance report data requiring calculations are supported by reconciled worksheets that clearly document how reported amounts were derived from source records. Views of Responsible Officials: We agree with the finding. See separate report for planned corrective actions.
Contact Name: Patrick Johndrow Contract Phone Number: 479-271-6781 Audit Firm: Forvis Mazars, LLP Audit Period: December 31, 2023 Finding #2023-002 – Statement of Condition: The City did not maintain documentation supporting the underlying information included in its quarterly performance report. Specifically, source records and supporting schedules used to compile reported information were not retained or made available for audit. Response: The Organization concurs with the finding and related adjustments made during the audit. Management will implement additional internal controls related to program reports. The completion date for the above-mentioned corrective action was January 2026.
FAC accepted this audit on December 22, 2025 — management decision was due June 22, 2026.
FAC accepted this audit on August 1, 2022 — management decision was due February 1, 2023.
FAC accepted this audit on June 29, 2021 — management decision was due December 29, 2021.
FAC accepted this audit on July 15, 2019 — management decision was due January 15, 2020.
FAC accepted this audit on July 25, 2018 — management decision was due January 25, 2019.
FAC accepted this audit on July 9, 2017 — management decision was due January 9, 2018.
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.
Browse other Single Audit organizations in Arkansas →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
