EIN: 826000165
UEI: HHBYKBT1RJQ5
Audited by: Eide Bailly
Cognizant agency: 21 [Department of the Treasury]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 7, 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 October 7, 2026 (31 days from today).
What is a management decision? →FAC accepted this audit on March 27, 2025 — management decision was due September 27, 2025.
FAC accepted this audit on March 19, 2024 — management decision was due September 19, 2024.
FAC accepted this audit on March 28, 2023 — management decision was due September 28, 2023.
FAC accepted this audit on March 23, 2022 — management decision was due September 23, 2022.
During our testing of compliance there was one instance in our sample of reporting testing where the Employee Retention reporting requirements under the program were not submitted and were only submitted as a result of our audit. Cause: The City?s existing control procedures for completing and submitting reports was not strong enough to identify that the report was not submitted and submitted timely. Effect: The report was not submitted timely. Questioned Costs: None Reported Context/Sampling: The City was responsible for submitted thirteen reports during the fiscal year, of which 100% were tested. Repeat Finding from Prior Year: No Recommendation: The City should create a control process that will identify when a report is required to be submitted. Views of Responsible Officials: The City agrees with the finding.
Show full finding ▾Hide full finding ▴2021-001 U.S. Department of Transportation CFDA# 20.106 Airport Improvement Program Reporting Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR Section 200.329 indicates that the Federal awarding agency must require the recipient to relate financial data and accomplishments to performance goals and objectives of the Federal award. Condition: During our testing of compliance there was one instance in our sample of reporting testing where the Employee Retention reporting requirements under the program were not submitted and were only submitted as a result of our audit. Cause: The City?s existing control procedures for completing and submitting reports was not strong enough to identify that the report was not submitted and submitted timely. Effect: The report was not submitted timely. Questioned Costs: None Reported Context/Sampling: The City was responsible for submitted thirteen reports during the fiscal year, of which 100% were tested. Repeat Finding from Prior Year: No Recommendation: The City should create a control process that will identify when a report is required to be submitted. Views of Responsible Officials: The City agrees with the finding.
Finding: 2021-001 Federal Agency Name: U.S. Department of Transportation Program Name: Airport Improvement Program CFDA # 20.106 Finding Summary: During testing of compliance there was one instance in the sample of reporting testing where the Employee Retention reporting requirements under the program were not submitted and were only submitted as a result of the audit. Responsible Individuals: Airport Deputy Director Finance and Business Dev; Department of Finance and Administration Grants Manager Corrective Action Plan: The Covid 19 pandemic resulted in an increase of federal funding available to municipalities. As a result of additional funding becoming available to the City of Boise, a new Grants Manager position was created, recruited and hired. In addition to this position, 2.5 FTE have been approved to further support the creation of a Grants Office team within the Department of Finance and Administration. The Airport finance staff will develop a grant intake cover sheet for each new grant noting the required reports and timing. This will ensure that the Airport is aware of all requirements and can ensure submission of reports in a timely manner. Using the grant intake cover sheet, the Airport Deputy Director Finance and Business Dev will provide the Grants Manager a listing of all reports due for each federal award received by the Airport. The Grants Office will maintain a reporting schedule for all federal awards and reporting requirements citywide. Airport Deputy Director Finance and Business Dev will continue to submit all federal reports by due dates to federal agencies and will now share copies with Grants Office as they are submitted. Together the Grants Office will collaborate with the Airport finance staff to review the listing regularly along with the reports submitted to ensure compliance with federal reporting. Anticipated Completion Date: The Airport finance staff will establish and prepare grant intake cover sheets and provide a listing of current award reporting requirements to the Grants Office by September 30, 2022. New awards will be added to the list on a regular basis.
During our testing of compliance there were five instances in our sample of reporting testing where reporting was either not submitted to the federal agency or inaccurate data was reported. Two quarters of the cash on hand reports were not submitted within the 30 day requirement. The Covid 19 specific quarterly cash on hand reports were not submitted with accurate data. The Federal Funding Accountability and Transparency Act (FFATA) report was not completed and submitted. Cause: The City?s existing control procedures for completing and submitting reports was not strong enough to identify that the report was not submitted and submitted timely or did not determine that the information submitted was not accurate. Effect: Two Cash on Hand reports were not submitted timely, two Cash on Hand COVID 19 reports were submitted with inaccurate information and the FFATA report was not submitted. Questioned Costs: None Reported Context/Sampling: The City was responsible for submitted thirteen reports during the fiscal year, of which nine were tested. Repeat Finding from Prior Year: No Recommendation: The City should create a control process that will identify when a report is required to be submitted. Views of Responsible Officials: The City agrees with the finding.
Show full finding ▾Hide full finding ▴2021-002 U.S. Department of Housing and Urban Development CFDA# 14.218 Community Development Block Grant ? Entitlement Grants Reporting Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR Section 200.328 - 329 indicates that the Federal awarding agency must require the recipient to relate financial data and accomplishments to performance goals and objectives of the Federal award. Additionally, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition: During our testing of compliance there were five instances in our sample of reporting testing where reporting was either not submitted to the federal agency or inaccurate data was reported. Two quarters of the cash on hand reports were not submitted within the 30 day requirement. The Covid 19 specific quarterly cash on hand reports were not submitted with accurate data. The Federal Funding Accountability and Transparency Act (FFATA) report was not completed and submitted. Cause: The City?s existing control procedures for completing and submitting reports was not strong enough to identify that the report was not submitted and submitted timely or did not determine that the information submitted was not accurate. Effect: Two Cash on Hand reports were not submitted timely, two Cash on Hand COVID 19 reports were submitted with inaccurate information and the FFATA report was not submitted. Questioned Costs: None Reported Context/Sampling: The City was responsible for submitted thirteen reports during the fiscal year, of which nine were tested. Repeat Finding from Prior Year: No Recommendation: The City should create a control process that will identify when a report is required to be submitted. Views of Responsible Officials: The City agrees with the finding.
Finding: 2021-002 Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Community Development Block Grant ? Entitlement Grants Reporting CFDA # 14.218 Finding Summary: During testing of compliance there were five instances in the sample of reporting testing where reporting was either not submitted to the federal agency or inaccurate data was reported. Two quarters of the cash on hand reports were not submitted within the 30-day requirement. The Covid 19 specific quarterly cash on hand reports were not submitted with accurate data. The Federal Funding Accountability and Transparency Act (FFATA) report was not completed and submitted. Responsible Individuals: Housing and Community Development Senior Manager; Department of Finance and Administration Grants Manager Corrective Action Plan: The Covid 19 pandemic resulted in an increase of federal funding available to municipalities. As a result of additional funding becoming available to the City of Boise, a new Grants Manager position was created, recruited and hired. In addition to this position, 2.5 FTE have been approved to further support the creation of a Grants Office team within the Department of Finance and Administration. Housing and Community Development Senior Manager will provide the Grants Manager a listing of all reports due for each federal award received by Housing and Community Development. Additionally, Housing and Community Development team will provide a listing of all currently active subaward agreements and notify the Grants Manager when subaward agreements are issued moving forward. The Grants Office will maintain a reporting schedule for all federal awards and reporting requirements citywide, including FFATA reporting requirements. Housing and Community Development team will continue to submit all federal reports by due dates to federal agencies and will now share copies with Grants Office as they are submitted. Together the Grants Office will collaborate with the Housing finance staff to review the listing regularly along with the reports submitted to ensure compliance with federal reporting. Anticipated Completion Date: A listing of current award reporting requirements and active subaward agreements will be prepared by September 30, 2022. New awards will be added to the list on a regular basis.
FAC accepted this audit on March 29, 2021 — management decision was due September 29, 2021.
FAC accepted this audit on March 23, 2020 — management decision was due September 23, 2020.
FAC accepted this audit on March 27, 2019 — management decision was due September 27, 2019.
FAC accepted this audit on March 26, 2018 — management decision was due September 26, 2018.
FAC accepted this audit on March 22, 2017 — management decision was due September 22, 2017.
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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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