EIN: 826000231
UEI: R6QNKZMEAHT4
Audited by: EIDE BAILLY LLP
Oversight 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 27, 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 27, 2026 (54 days from today).
What is a management decision? →Based on our testing of procurement and discussions with management, the City represented that suspension and debarment checks were performed prior to entering into the transaction; however, supporting documentation was not retained. The City updated its policy in March 2025 to require retention of this documentation going forward. Because documentation was not retained for the period under audit, we were unable to verify compliance during our testing. Cause: Documentation was not retained to prove the City verified the vendor was not suspended or debarred prior to entering into the transaction. Effect: We were not able to verify suspension and debarment was verified by the City prior to entering into the transaction. Questioned Costs: None reported. Context/Sampling: Nonstatistical sample was used. Repeat Finding from the Prior Year: No Recommendation: Documentation should be retained in vendor files to demonstrate that suspension and debarment checks were performed prior to entering into procurement‑related transactions. Viewed of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2025-001 U.S. Department of Treasury Federal Financial Assistance Listing 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Procurement Suspension and Debarment Significant Deficiency in Internal Control Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: Based on our testing of procurement and discussions with management, the City represented that suspension and debarment checks were performed prior to entering into the transaction; however, supporting documentation was not retained. The City updated its policy in March 2025 to require retention of this documentation going forward. Because documentation was not retained for the period under audit, we were unable to verify compliance during our testing. Cause: Documentation was not retained to prove the City verified the vendor was not suspended or debarred prior to entering into the transaction. Effect: We were not able to verify suspension and debarment was verified by the City prior to entering into the transaction. Questioned Costs: None reported. Context/Sampling: Nonstatistical sample was used. Repeat Finding from the Prior Year: No Recommendation: Documentation should be retained in vendor files to demonstrate that suspension and debarment checks were performed prior to entering into procurement‑related transactions. Viewed of Responsible Officials: Management agrees with the finding.
Finding 2025-001 Federal Agency Name: U.S. Department of Treasury Assistance Listing Number: 21.027 Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds The finding & related comments immediately below reflect a debarment verification issue identified in the FY24 audit. The FY25 audit report includes the same finding but downgraded from “Material” to “Significant”. The FY24 finding was corrected in March 2025, and so was not inside the scope of testing for the entire year of Fiscal 2025. No new instances, related to this finding, were identified during the most recent FY 2025 audit. Finding Summary: The City had performed suspension and debarment check prior to entering into the transaction; however, the documentation was not retained. Therefore, testing was unable to verify the debarment check had been performed. Corrective Action Plan: The city of Nampa asserts that the material finding from the single audit of Federal Awards greater than $1,000,000, relates to the “Debarment verification” requirement that is correctly being executed, but not documented. The lack of documentation forms the basis of the finding, and is applicable to the programs listed below: COVID-19 Coronavirus State and Local Fiscal Recovery Funds 21.027 Additionally, this step will be added to the capital projects process review checklist as a required step in the project approval. Responsible Individual: Chris Boaz, Grants and Capital Manager Anticipated Completion Date: March of 2025
FAC accepted this audit on April 24, 2025 — management decision was due October 24, 2025.
During our testing over procurement, based upon discussions with management, the City had performed suspension and debarment check prior to entering into the transaction; however, the documentation was not retained, and we were unable to verify this during our testing. Cause: Documentation was not retained to prove the City verified the vendor was not suspended or debarred prior to entering into the transaction. Effect: We were not able to verify suspension and debarment was verified by the City prior to entering into the transaction. Questioned Costs: None reported. Context/Sampling: Nonstatistical sample was used. Repeat Finding from the Prior Year: No Recommendation: As part of the procurement process, we recommend the City retain documentation verifying suspension and debarment was verified prior to entering into transactions required to follow the procurement rules under 2 CFR 200, Section 200.214 Suspension and Debarment. Viewed of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2024-001 U.S. Environmental Protection Agency/ U.S. Department of Treasury Federal Financial Assistance Listing 66.458 / 21.027 Capitalization Grants for Clean Water State Revolving Funds/ COVID-19 Coronavirus State and Local Fiscal Recovery Funds Procurement Suspension and Debarment Material Weakness in Internal Control Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: During our testing over procurement, based upon discussions with management, the City had performed suspension and debarment check prior to entering into the transaction; however, the documentation was not retained, and we were unable to verify this during our testing. Cause: Documentation was not retained to prove the City verified the vendor was not suspended or debarred prior to entering into the transaction. Effect: We were not able to verify suspension and debarment was verified by the City prior to entering into the transaction. Questioned Costs: None reported. Context/Sampling: Nonstatistical sample was used. Repeat Finding from the Prior Year: No Recommendation: As part of the procurement process, we recommend the City retain documentation verifying suspension and debarment was verified prior to entering into transactions required to follow the procurement rules under 2 CFR 200, Section 200.214 Suspension and Debarment. Viewed of Responsible Officials: Management agrees with the finding.
Finding 2024-001 Federal Agency Name: U.S. Environmental Protection Agency / U.S. Department of Treasury Assistance Listing Number: 66.458 / 21.027 Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds / Capitalization Grants for Clean Water State Revolving Funds Finding Summary: The City had performed suspension and debarment check prior to entering into the transaction; however, the documentation was not retained. Therefore, testing was unable to verify the debarment check had been performed. Corrective Action Plan: The city of Nampa asserts that the material finding from the single audit of Federal Awards greater than $750,000, relates to the “Debarment verification” requirement that is correctly being executed, but not documented. The lack of documentation forms the basis of the finding, and is applicable to the programs listed below: COVID-19 Coronavirus State and Local Fiscal Recovery Funds 21.027 Capitalization Grants for Clean Water State Revolving Funds 66.458 Additionally, this step will be added to the capital projects process review checklist as a required step in the project approval. Responsible Individuals: Clay Long, Director – Public Works Business Administration Chris Boaz, Grants and Capital Manager Anticipated Completion Date: February of 2025
FAC accepted this audit on April 11, 2024 — management decision was due October 11, 2024.
FAC accepted this audit on May 21, 2023 — management decision was due November 21, 2023.
FAC accepted this audit on April 28, 2022 — management decision was due October 28, 2022.
2021-001 Department of Housing and Urban Development Federal Financial Assistance Listing Federal Financial Assistance Listing Number: 14.218 Community Development Block Grants/Entitle Grants Compliance Requirement: Reporting Significant Deficiency in internal control over Compliance Criteria: The grant award requires that Cash on Hand Quarterly Reports be filed within 30 days subsequent to the quarter end. There is also required to be a review over the quarterly reports independent of the preparer. Cause: The individual over the grant was not aware of the reporting requirement until later on in the fiscal year. Once he was made ware of the reporting requirement, he worked to catch up all of the Cash on Hand Quarterly Reports. All reports were filed on 1/12/22. Effect: The quarterly Cash on Hand Reports were not filed within 30 days subsequent to a quarter ending. Also, due to staff turnover, there was no independent review of the preparer over the reports. Questioned Costs: None Reported Context/Sampling: Nonstatistical sampling was used. Repeat finding from Prior Year: No Recommendation: Management should implement a system with grants to ensure that all reporting requirements are met within the required timeframe. Management should also implement a system where there is a review independent of the preparer over any required reports. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2021-001 Department of Housing and Urban Development Federal Financial Assistance Listing Federal Financial Assistance Listing Number: 14.218 Community Development Block Grants/Entitle Grants Compliance Requirement: Reporting Significant Deficiency in internal control over Compliance Criteria: The grant award requires that Cash on Hand Quarterly Reports be filed within 30 days subsequent to the quarter end. There is also required to be a review over the quarterly reports independent of the preparer. Cause: The individual over the grant was not aware of the reporting requirement until later on in the fiscal year. Once he was made ware of the reporting requirement, he worked to catch up all of the Cash on Hand Quarterly Reports. All reports were filed on 1/12/22. Effect: The quarterly Cash on Hand Reports were not filed within 30 days subsequent to a quarter ending. Also, due to staff turnover, there was no independent review of the preparer over the reports. Questioned Costs: None Reported Context/Sampling: Nonstatistical sampling was used. Repeat finding from Prior Year: No Recommendation: Management should implement a system with grants to ensure that all reporting requirements are met within the required timeframe. Management should also implement a system where there is a review independent of the preparer over any required reports. Views of Responsible Officials: Management agrees with the finding.
Finding 2021-001 Department of Housing and Urban Development Community Development Block Grants/Entitlement Grants Federal Financial Assistance Listing 14.218 Compliance Requirement: Reporting Significant Deficiency in Internal Control over Compliance Finding Summary: Eide Bailly LLP identified quarterly cash on hand reporting for the City of Nampa CDBG program that were not completed in the Integrated Disbursement and Reporting System (IDIS) on time. Additionally, the Community Development Program Manager had submitted the report in IDIS without an independent review by the Finance Department. The grant award requires that Cash on Hand Quarterly Reports be filed within 30 days subsequent to the quarter end. There is also required to be a review over the quarterly reports independent of the preparer. The individual over the grant was not aware of the reporting requirement until later on in the fiscal year. Once he was made aware of the reporting requirement, he worked to catch up all of the Cash on Hand Quarterly Reports. All reports were filed on 1/12/22. Responsible Individuals: Matt Jamison, Community Development Program Manager Corrective Action Plan: The City of Nampa?s Community Development Program Manager in partnership with Finance Department staff have implemented the following procedure(s) to ensure the quarterly cash on hand reporting is completed both timely and with independent review prior to submission through the IDIS reporting system. CDBG staff have created a calendar reminder and task event to complete the quarterly cash on hand report. The reminder has been shared with the Finance Departments Grant Administrator and Grants Analyst. CDBG staff have created a Cash on Hand report spreadsheet that will be filled out by CDBG staff at the end of each quarter. The report will reflect any expense, program income, local account, and revolving loan fund as applicable to each quarter. Upon completion of the cash on hand spreadsheet, CDBG staff will submit the quarterly report to Finance Grant staff for review and concurrence. If CDBG and Finance staff agree with the quarterly report then CDBG staff will complete the Integrated Disbursement & Information System (IDIS) cash on hand report and submit to HUD. The following day CDBG staff will run the PR29 Cash on Hand report and provide a copy to the Finance team for verification that the report has been submitted correctly. Finance Grant staff also have access to IDIS to view the reporting as well. Timeline: Within 20 days following the last day of each fiscal/program year quarter CDBG staff will complete the cash-on hand report and provide to Finance staff for review. Upon approval from Finance grant staff the CDBG program manager will input into IDIS within 30 days following the end of each respective quarter. Anticipated Completion Date: This process will be ongoing as the cash on hand report will be required by HUD for the foreseeable future.
FAC accepted this audit on April 8, 2021 — management decision was due October 8, 2021.
FAC accepted this audit on April 1, 2020 — management decision was due October 1, 2020.
FAC accepted this audit on April 25, 2019 — management decision was due October 25, 2019.
FAC accepted this audit on March 28, 2018 — management decision was due September 28, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on March 5, 2017 — management decision was due September 5, 2017.
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