EIN: 866000247
UEI: CRE4N8H1X6J5
Audited by: CliftonLarsonAllen, LLP
Cognizant agency: 21 [Department of the Treasury]
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Data as of September 14, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 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 September 27, 2026 (12 days from today).
What is a management decision? →FAC accepted this audit on March 18, 2025 — management decision was due September 18, 2025.
During our testing, we noted the City of Glendale, Arizona had adequate internal controls designed to ensure vendors were not suspended or debarred, but the controls were not followed. Questioned costs: None Context: During our testing, it was noted that the City of Glendale, Arizona did not maintain documentation of proper verification of 2 of 8 covered transactions. The City did not maintain documentation that it checked the vendors prior to entering into a contract to ensure the vendors were not on the suspended or debarred vendor list maintained by the General Services Administration. The sample size used for the testing was considered a statistically valid sample. Cause: The City was not following its policy regarding suspension and debarment. Effect: The City could be working with a vendor that is suspended or debarred. Recommendation: We recommend that the City enhance or modify its internal controls over suspension and debarment, as necessary, to rectify this matter for future years. Views of responsible officials and planned corrective actions: The City concurs with this recommendation. Management will emphasize compliance with the City’s policies, as well as with 2 CFR Part 200. Responsible Official: Levi Gibson, Budget and Finance Director.
Show full finding ▾Hide full finding ▴2024 – 001 Federal Agency: U. S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Federal Award Identification Number and Year:1505-0271 - 2021 Award Period: March 1, 2021 through December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of suspension, and debarment. The City of Glendale, Arizona did not follow its internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the City of Glendale, Arizona had adequate internal controls designed to ensure vendors were not suspended or debarred, but the controls were not followed. Questioned costs: None Context: During our testing, it was noted that the City of Glendale, Arizona did not maintain documentation of proper verification of 2 of 8 covered transactions. The City did not maintain documentation that it checked the vendors prior to entering into a contract to ensure the vendors were not on the suspended or debarred vendor list maintained by the General Services Administration. The sample size used for the testing was considered a statistically valid sample. Cause: The City was not following its policy regarding suspension and debarment. Effect: The City could be working with a vendor that is suspended or debarred. Recommendation: We recommend that the City enhance or modify its internal controls over suspension and debarment, as necessary, to rectify this matter for future years. Views of responsible officials and planned corrective actions: The City concurs with this recommendation. Management will emphasize compliance with the City’s policies, as well as with 2 CFR Part 200. Responsible Official: Levi Gibson, Budget and Finance Director.
COVID-19 Coronavirus State and Local Fiscal Recovery Fund– Assistance Listing No. 21.027 Recommendation: The City should enhance or modify its internal controls over suspension and debarment, as necessary, to ensure compliance with suspension and debarment provisions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We provided training to procurement staff about the suspension and debarment requirements of 2 CFR 200.214. Further, we expanded language in the City’s formal soliciation template regarding suspension and debarment and added a specifc step on our solitication timeline checklist to perform SAM checks. Name(s) of the contact person(s) responsible for corrective action Levi Gibson, Budget and Finance Director Planned completion date for corrective action plan: December 2024
During our testing, we noted the City of Glendale, Arizona had adequate internal controls designed to ensure vendors were not suspended or debarred, but the controls were not followed. Questioned costs: None Context: During our testing, it was noted that the City of Glendale, Arizona did not maintain documentation of proper verification of 2 of 8 covered transactions. The City did not maintain documentation that it checked the vendors prior to entering into a contract to ensure the vendors were not on the suspended or debarred vendor list maintained by the General Services Administration. The sample size used for the testing was considered a statistically valid sample. Cause: The City was not following its policy regarding suspension and debarment. Effect: The City could be working with a vendor that is suspended or debarred. Recommendation: We recommend that the City enhance or modify its internal controls over suspension and debarment, as necessary, to rectify this matter for future years. Views of responsible officials and planned corrective actions: The City concurs with this recommendation. Management will emphasize compliance with the City’s policies, as well as with 2 CFR Part 200. Responsible Official: Levi Gibson, Budget and Finance Director.
Show full finding ▾Hide full finding ▴2024 – 001 Federal Agency: U. S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Federal Award Identification Number and Year:1505-0271 - 2021 Award Period: March 1, 2021 through December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of suspension, and debarment. The City of Glendale, Arizona did not follow its internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the City of Glendale, Arizona had adequate internal controls designed to ensure vendors were not suspended or debarred, but the controls were not followed. Questioned costs: None Context: During our testing, it was noted that the City of Glendale, Arizona did not maintain documentation of proper verification of 2 of 8 covered transactions. The City did not maintain documentation that it checked the vendors prior to entering into a contract to ensure the vendors were not on the suspended or debarred vendor list maintained by the General Services Administration. The sample size used for the testing was considered a statistically valid sample. Cause: The City was not following its policy regarding suspension and debarment. Effect: The City could be working with a vendor that is suspended or debarred. Recommendation: We recommend that the City enhance or modify its internal controls over suspension and debarment, as necessary, to rectify this matter for future years. Views of responsible officials and planned corrective actions: The City concurs with this recommendation. Management will emphasize compliance with the City’s policies, as well as with 2 CFR Part 200. Responsible Official: Levi Gibson, Budget and Finance Director.
COVID-19 Coronavirus State and Local Fiscal Recovery Fund– Assistance Listing No. 21.027 Recommendation: The City should enhance or modify its internal controls over suspension and debarment, as necessary, to ensure compliance with suspension and debarment provisions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We provided training to procurement staff about the suspension and debarment requirements of 2 CFR 200.214. Further, we expanded language in the City’s formal soliciation template regarding suspension and debarment and added a specifc step on our solitication timeline checklist to perform SAM checks. Name(s) of the contact person(s) responsible for corrective action Levi Gibson, Budget and Finance Director Planned completion date for corrective action plan: December 2024
FAC accepted this audit on March 28, 2025 — management decision was due September 28, 2025.
During our testing, we noted the City of Glendale, Arizona had adequate internal controls designed to ensure vendors were not suspended or debarred, but the controls were not followed. Questioned costs: None Context: During our testing, it was noted that the City of Glendale, Arizona did not maintain documentation of proper verification of 2 of 8 covered transactions. The City did not maintain documentation that it checked the vendors prior to entering into a contract to ensure the vendors were not on the suspended or debarred vendor list maintained by the General Services Administration. The sample size used for the testing was considered a statistically valid sample. Cause: The City was not following its policy regarding suspension and debarment. Effect: The City could be working with a vendor that is suspended or debarred. Recommendation: We recommend that the City enhance or modify its internal controls over suspension and debarment, as necessary, to rectify this matter for future years. Views of responsible officials and planned corrective actions: The City concurs with this recommendation. Management will emphasize compliance with the City’s policies, as well as with 2 CFR Part 200. Responsible Official: Levi Gibson, Budget and Finance Director.
Show full finding ▾Hide full finding ▴2024 – 001 Federal Agency: U. S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Federal Award Identification Number and Year:1505-0271 - 2021 Award Period: March 1, 2021 through December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of suspension, and debarment. The City of Glendale, Arizona did not follow its internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the City of Glendale, Arizona had adequate internal controls designed to ensure vendors were not suspended or debarred, but the controls were not followed. Questioned costs: None Context: During our testing, it was noted that the City of Glendale, Arizona did not maintain documentation of proper verification of 2 of 8 covered transactions. The City did not maintain documentation that it checked the vendors prior to entering into a contract to ensure the vendors were not on the suspended or debarred vendor list maintained by the General Services Administration. The sample size used for the testing was considered a statistically valid sample. Cause: The City was not following its policy regarding suspension and debarment. Effect: The City could be working with a vendor that is suspended or debarred. Recommendation: We recommend that the City enhance or modify its internal controls over suspension and debarment, as necessary, to rectify this matter for future years. Views of responsible officials and planned corrective actions: The City concurs with this recommendation. Management will emphasize compliance with the City’s policies, as well as with 2 CFR Part 200. Responsible Official: Levi Gibson, Budget and Finance Director.
COVID-19 Coronavirus State and Local Fiscal Recovery Fund– Assistance Listing No. 21.027 Recommendation: The City should enhance or modify its internal controls over suspension and debarment, as necessary, to ensure compliance with suspension and debarment provisions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We provided training to procurement staff about the suspension and debarment requirements of 2 CFR 200.214. Further, we expanded language in the City’s formal soliciation template regarding suspension and debarment and added a specifc step on our solitication timeline checklist to perform SAM checks. Name(s) of the contact person(s) responsible for corrective action Levi Gibson, Budget and Finance Director Planned completion date for corrective action plan: December 2024
During our testing, we noted the City of Glendale, Arizona had adequate internal controls designed to ensure vendors were not suspended or debarred, but the controls were not followed. Questioned costs: None Context: During our testing, it was noted that the City of Glendale, Arizona did not maintain documentation of proper verification of 2 of 8 covered transactions. The City did not maintain documentation that it checked the vendors prior to entering into a contract to ensure the vendors were not on the suspended or debarred vendor list maintained by the General Services Administration. The sample size used for the testing was considered a statistically valid sample. Cause: The City was not following its policy regarding suspension and debarment. Effect: The City could be working with a vendor that is suspended or debarred. Recommendation: We recommend that the City enhance or modify its internal controls over suspension and debarment, as necessary, to rectify this matter for future years. Views of responsible officials and planned corrective actions: The City concurs with this recommendation. Management will emphasize compliance with the City’s policies, as well as with 2 CFR Part 200. Responsible Official: Levi Gibson, Budget and Finance Director.
Show full finding ▾Hide full finding ▴2024 – 001 Federal Agency: U. S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Federal Award Identification Number and Year:1505-0271 - 2021 Award Period: March 1, 2021 through December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of suspension, and debarment. The City of Glendale, Arizona did not follow its internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the City of Glendale, Arizona had adequate internal controls designed to ensure vendors were not suspended or debarred, but the controls were not followed. Questioned costs: None Context: During our testing, it was noted that the City of Glendale, Arizona did not maintain documentation of proper verification of 2 of 8 covered transactions. The City did not maintain documentation that it checked the vendors prior to entering into a contract to ensure the vendors were not on the suspended or debarred vendor list maintained by the General Services Administration. The sample size used for the testing was considered a statistically valid sample. Cause: The City was not following its policy regarding suspension and debarment. Effect: The City could be working with a vendor that is suspended or debarred. Recommendation: We recommend that the City enhance or modify its internal controls over suspension and debarment, as necessary, to rectify this matter for future years. Views of responsible officials and planned corrective actions: The City concurs with this recommendation. Management will emphasize compliance with the City’s policies, as well as with 2 CFR Part 200. Responsible Official: Levi Gibson, Budget and Finance Director.
COVID-19 Coronavirus State and Local Fiscal Recovery Fund– Assistance Listing No. 21.027 Recommendation: The City should enhance or modify its internal controls over suspension and debarment, as necessary, to ensure compliance with suspension and debarment provisions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We provided training to procurement staff about the suspension and debarment requirements of 2 CFR 200.214. Further, we expanded language in the City’s formal soliciation template regarding suspension and debarment and added a specifc step on our solitication timeline checklist to perform SAM checks. Name(s) of the contact person(s) responsible for corrective action Levi Gibson, Budget and Finance Director Planned completion date for corrective action plan: December 2024
FAC accepted this audit on March 30, 2024 — management decision was due September 30, 2024.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
FAC accepted this audit on May 11, 2022 — management decision was due November 11, 2022.
FAC accepted this audit on February 11, 2021 — management decision was due August 11, 2021.
FAC accepted this audit on March 1, 2020 — management decision was due September 1, 2020.
FAC accepted this audit on February 4, 2019 — management decision was due August 4, 2019.
FAC accepted this audit on January 29, 2018 — management decision was due July 29, 2018.
FAC accepted this audit on February 9, 2017 — management decision was due August 9, 2017.
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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