EIN: 841579636
UEI: F7J1JC254S38
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 24, 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 February 24, 2024 (911 days ago).
What is a management decision? →Finding 2022-002 Reporting Material Weakness, Internal Control Over Compliance and Compliance ALN 21.027: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department Of Treasury Pass-Through Entity: N/A Criteria Or Specific Requirement: The Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) provide direct payments to states, U.S. territories, tribal governments, metropolitan cities, counties and nonentitlement units of local government may be utilized to provide government services, to the extent COVID-19 caused a reduction in revenues collected in the most recent full fiscal year, incurred between March 3, 2021 and December 31, 2024. Condition/Context: In our audit, we noted the City inaccurately reported a certain element of the Performance and Expenditure report. Cause: The City did not have sufficient internal controls in place to ensure that accounting staff were appropriately trained on federal grant requirements related to reporting of CSLFRF expenditures. Effect: Without adequate controls over federal expenditures reporting, the City may not detect an error in reporting requirements. Questioned Costs: N/A Identification As A Repeat Finding: N/A Recommendation: We recommend the City improve its internal controls by ensuring the personnel responsible are appropriately trained on federal grant requirements. Views Of Responsible Officials And Planned Corrective Action: The City agrees with the finding and has put together a correction action plan for the finding. See corrective action plan included in this report.
Show full finding ▾Hide full finding ▴Finding 2022-002 Reporting Material Weakness, Internal Control Over Compliance and Compliance ALN 21.027: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department Of Treasury Pass-Through Entity: N/A Criteria Or Specific Requirement: The Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) provide direct payments to states, U.S. territories, tribal governments, metropolitan cities, counties and nonentitlement units of local government may be utilized to provide government services, to the extent COVID-19 caused a reduction in revenues collected in the most recent full fiscal year, incurred between March 3, 2021 and December 31, 2024. Condition/Context: In our audit, we noted the City inaccurately reported a certain element of the Performance and Expenditure report. Cause: The City did not have sufficient internal controls in place to ensure that accounting staff were appropriately trained on federal grant requirements related to reporting of CSLFRF expenditures. Effect: Without adequate controls over federal expenditures reporting, the City may not detect an error in reporting requirements. Questioned Costs: N/A Identification As A Repeat Finding: N/A Recommendation: We recommend the City improve its internal controls by ensuring the personnel responsible are appropriately trained on federal grant requirements. Views Of Responsible Officials And Planned Corrective Action: The City agrees with the finding and has put together a correction action plan for the finding. See corrective action plan included in this report.
Finding 2022-002 Material Weakness, Internal Control Over Compliance and Compliance, Reporting Personnel Responsible for Corrective Action: Jeff Cadiz, Finance Director Anticipated Completion Date: January 1, 2023 Corrective Action Plan: The City agrees with the auditor?s recommendation to improve its internal controls by ensuring personnel responsible are appropriately trained in federal grant requirements. Additionally, The City has implemented a process that ensures federal expenditure accounting and reporting is reviewed and approved by a second individual to ensure errors are detected and corrected prior to reporting.
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
In our audit, we noted the City did not correctly utilize CSLFRF for expenditures. Specifically, the City utilized funding for expenditures incurred from the period of January 1, 2021 through February 28, 2021 resulting in an overstatement of federal expenditures of $4,244,773. After being notified of the error, the City corrected its financial records to utilize $4,244,773 of eligible expenditures as alternate expenditures. Cause: The City did not have sufficient internal controls in place to ensure that accounting staff were appropriately trained on federal grant requirements related to the recording of CSLFRF expenditures. Effect: Without adequate controls over recognizing federal expenditures in compliance with requirements, the City may not detect an error in period of performance determinations. Identification As A Repeat Finding: N/A Recommendation: We recommend that the City establish and follow a documented internal control process of the grant programs. The City should improve its internal controls by ensuring the personnel responsible are appropriately trained on federal grant requirements. Views Of Responsible Officials And Planned Corrective Action: The City agrees with the finding and has put together a correction action plan for the finding. See corrective action plan included in this report.
Show full finding ▾Hide full finding ▴Finding 2021-002 Period Of Performance Material Weakness, Internal Control Over Compliance ALN 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Criteria Or Specific Requirement: The Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) provide direct payments to states, U.S. territories, tribal governments, metropolitan cities, counties, and nonentitlement units of local government may be utilized to provide government services, to the extent COVID-19 caused a reduction in revenues collected in the most recent full fiscal year, incurred between March 3, 2021 and December 31, 2024. Condition: In our audit, we noted the City did not correctly utilize CSLFRF for expenditures. Specifically, the City utilized funding for expenditures incurred from the period of January 1, 2021 through February 28, 2021 resulting in an overstatement of federal expenditures of $4,244,773. After being notified of the error, the City corrected its financial records to utilize $4,244,773 of eligible expenditures as alternate expenditures. Cause: The City did not have sufficient internal controls in place to ensure that accounting staff were appropriately trained on federal grant requirements related to the recording of CSLFRF expenditures. Effect: Without adequate controls over recognizing federal expenditures in compliance with requirements, the City may not detect an error in period of performance determinations. Identification As A Repeat Finding: N/A Recommendation: We recommend that the City establish and follow a documented internal control process of the grant programs. The City should improve its internal controls by ensuring the personnel responsible are appropriately trained on federal grant requirements. Views Of Responsible Officials And Planned Corrective Action: The City agrees with the finding and has put together a correction action plan for the finding. See corrective action plan included in this report.
Finding 2021-002 Period of Performance Material Weakness, Internal Control Over Compliance Personnel Responsible for Corrective Action: Jeff Cadiz, Finance Director Anticipated Completion Date: October 31, 2022 Corrective Action Plan: The City agrees with the auditor?s recommendation to strengthen its internal controls by implementing additional training and oversight of personnel. Management understands and is committed to complying with period of availability requirements surrounding Federal funds. To ensure expenditures charged to the grant are within the grant period, all reports and disbursements will be reviewed by a manager knowledgeable of period of availability of funds.
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