Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 28, 2025. 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 April 28, 2026, which was (113 days ago).
What is a management decision? →The City is required to comply with the Federal Funding Accountability and Transparency Act of 2006 (Transparency Act or FFATA) for direct grants. The Transparency Act was created to empower Americans with the ability to hold the government accountable for each spending decision and, as a result, to reduce wasteful spending by the government. The Transparency Act requires the federal government to make certain information on federal awards available to the public. In accordance with the Transparency Act, the City is required to report information about subgrants, or subawards, given to other governments or to nonprofit organizations, also referred to as subrecipients. Federal regulations [2 CFR 200.1] define a subaward as an award provided by a pass-through entity, in this case the City, to an entity to carry out part of a federal grant award received by the pass-through entity. A subrecipient is defined in federal regulations [2 CFR 200.1] as “an entity, usually but not limited to non-Federal entities, that receives a subaward from a pass-through entity to carry out part of a federal award; but does not include an individual that is a beneficiary of such award. A subrecipient may also be a recipient of other Federal awards directly from a federal awarding agency.” The City is required to submit FFATA information through the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Once the City submits a report to FSRS, the public can view information from the report, including the subrecipient’s name, subaward identification number, subaward obligation/action date, subaward amount, federal awarding agency and subagency, the City’s name, and the Citty’s grant award identification number. The City omitted the FFATA reports for CDBG. he City did not have a control over FFATA reporting. Without sufficient review and monitoring controls, the FFATA reporting required for the grant was not performed by the City. The City should implement internal controls for CDBG and all direct grants by developing policies and procedures to ensure that it complies with requirements under the Federal Funding Accountability and Transparency Act. These procedures should include requirements to maintain supporting documentation, including evidence of timely submission and subaward documentation for awards made to subrecipients, as required. 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.
While reviewing the City of Pueblo Schedule of Expenditure of Federal Awards (SEFA), the auditors found that there were subrecipient awards of Federal funding of CDBG and HOME programs, that met the criteria for FFATA reporting, that were not reported. Management acknowledges fault in reporting subrecipient awards. The primary cause was lack of awareness of FFATA criteria in reporting requirements. To address these issues, management will ensure staff is trained in reporting criteria and that all reporting is completed within 30 days as required.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 29, 2022. 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 March 29, 2023, which was (1239 days ago).
What is a management decision? →Finding 2021-003 - Internal Controls Over Schedule Of Expenditure Of Federal Awards Award Listing Number 20.106: Airport Improvement Program Federal Agency: U.S. Department of Transportation Significant Deficiency Criteria Or Specific Requirement: The City is required to comply with the reporting requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) for the Schedule Of Expenditures Of Federal Awards (the SEFA). Federal regulations (2 CFR Section 200.510) specifically require that the SEFA include information on each federal award expended during the year using a common basis of accounting. Condition: We found that the City misstated its federal expenditures for fiscal year 2021 on its SEFA. Context: Due to the lack of certain progress billings that were federal in nature, the City?s SEFA was understated by $570,681. Effect: Without proper controls and review of the preparation of the SEFA, errors may go undetected by management and not be corrected in a timely manner. Cause: The City has developed an internal control framework. While the City had implemented a process related to accruals, the policy regarding the timing of recognizing certain progress invoices omitted accrual of these amounts in that process. Some of these invoices were expenditure for federal programs to be reported on the SEFA. Identification As A Repeat Finding: No Recommendation: We recommend that the City strengthen its internal controls by implementing additional training and oversight of the federal expenditure accrual process to ensure the SEFA accurately reflects federal expenditures for the fiscal year. Views Of Responsible Officials And Planned Corrective Action: See corrective action plan.
Corrective Action Plan (CAP), continued For the Year Ended December 31, 2021 Audit Period: December 31, 2021 Audit Finding Number: 2021-003 Audit Finding Title: Internal Controls Over Schedule of Expenditure of Federal Awards (SEFA) Personnel Responsible for Corrective Action: Laura Solano, Chief of Staff Anna Elliss, Accounting Manager Anticipated Completion Date: September 30, 2022 Corrective Action Plan: The City of Pueblo agrees with the auditors? recommendation to implement training regarding internal controls over SEFA. The City of Pueblo found and disclosed an error in the SEFA while working to mitigate Finding 2021-001. The City of Pueblo will make policy changes noted in Finding 2021-001. The City of Pueblo will require additional training to staff regarding oversight of the federal expenditures accrual process.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 31, 2019. 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 31, 2020, which was (2392 days ago).
What is a management decision? →Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 20, 2018. 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 20, 2019, which was (2737 days ago).
What is a management decision? →GSA_MIGRATION
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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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