EIN: 876000257
UEI: C1FQT5S6KJ59
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 20, 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 July 20, 2026 (36 days ago).
What is a management decision? →The City did not submit the required federal financial report for the AIP grant within the required reporting deadline – within 90 days after the end of the fiscal year. Cause: The City program staff and management did not have complete understanding and oversight regarding federal reporting deadlines. Effect or Potential Effect: Failure to submit required federal financial reports in a timely manner may result in noncompliance with federal award terms, potential delays in future funding, and increased risk of federal sanctions or additional monitoring by the awarding agency. Questioned Costs: None identified as the finding relates to a reporting compliance issue. Context: Of the required reports for the fiscal year, the federal financial report for the AIP grant was submitted approximately one year and 3 months late (December 8, 2025). Recommendation: The City program staff and management should implement procedures to ensure timely submission of all required federal financial reports. Procedures should include establishing a tracking system for necessary reports and deadlines as well as providing training to program staff responsible for submission of required reports.
Show full finding ▾Hide full finding ▴Finding 2025-001: Information on the Federal Program: Assistance Listing Number 20.106—Airport Improvement Program (AIP). Award Number(s): 3-49-0024-063-2023, 3-49-0024-065-2024, 3-49-0024-064-2024. Compliance Requirement: Reporting Type of Finding: Noncompliance. Criteria: 2 CFR § 200.328(a) requires that the non-federal entity submit financial reports as required by the terms and conditions of the federal award, including the frequency and due dates for submission. The federal awarding agency or pass-through entity must use OMBapproved information collections, such as the SF-425A (federal financial report) to collect financial information from recipients. The AIP grant agreements further specify the requirement for timely submission of the SF-425A as a condition of the award. Condition: The City did not submit the required federal financial report for the AIP grant within the required reporting deadline – within 90 days after the end of the fiscal year. Cause: The City program staff and management did not have complete understanding and oversight regarding federal reporting deadlines. Effect or Potential Effect: Failure to submit required federal financial reports in a timely manner may result in noncompliance with federal award terms, potential delays in future funding, and increased risk of federal sanctions or additional monitoring by the awarding agency. Questioned Costs: None identified as the finding relates to a reporting compliance issue. Context: Of the required reports for the fiscal year, the federal financial report for the AIP grant was submitted approximately one year and 3 months late (December 8, 2025). Recommendation: The City program staff and management should implement procedures to ensure timely submission of all required federal financial reports. Procedures should include establishing a tracking system for necessary reports and deadlines as well as providing training to program staff responsible for submission of required reports.
Management of the City concurs with the audit finding. The City program staff responsible for preparing the report was not aware of the requirement to submit the federal financial report. The City program staff has been informed of the reporting requirements, and management will perform a quality control review over future submissions to ensure compliance with grant requirements.
FAC accepted this audit on May 2, 2021 — management decision was due November 2, 2021.
A review of the expenses paid for with CDBG funds for certain activityrevealed ineligible expenses, including predevelopment, marketing, and holdingexpenses.Cause: The City does not have complete policies and procedures in place that outlineeligible expenses for the CDBG program.Effect: Ineligible costs decrease the availability of funds for allowable activitiesRecommendation: To address this deficiency, the City is requested to take the followingactions:? The City was required to submit a Disposition of Funds spreadsheet that outlineseligible and ineligible CDBG expenses that have already been incurred. Based onan analysis of this spreadsheet, it was deemed $350,433 to be ineligible.Therefore, $350,433 must be repaid to HUD.? The City should submit a policy and procedure for ensuring expenses paid withCDBG funds are eligible.Criteria: 24 CFR 570.500(a)Condition: CDBG funds were used for the acquisition of land that the grantee used tobuild new construction homes. When those homes were sold, the City did not collectprogram income from the proceeds of the home sales.Cause: The City did not consider the proceeds of the sale of the homes as programincome since other sources of funding were used for the actual construction of thehomes. In addition, the homes were usually sold at loss, so the grantee did not believeprogram income would need to be collected if revenue was not made on the sale.Effect: By not capturing program income from CDBG-funded activities, the City is notleveraging program income revenue to serve additional residents with CDBG funding.Recommendation: To address this deficiency, the City is requested to take the followingactions:? The City was required to submit a Program Income Analysis of the properties soldto date. Based on calculations, $217,060 in program income should have beenreceipted to the CDBG program. Therefore, this amount must be receipted to theprogram income budget line in IDIS, from a nonfederal source.? The City should submit a policy and procedure for calculating, tracking, andreceipting program income for future homes sold under this CDBG activity.? A general program income policy and procedure should be submitted thatdefines program income and its applicability to the City?s CDBG and HOMEprograms.
Show full finding ▾Hide full finding ▴CFDA # 14.218, CDBG-Entitlement Grant ProgramsContext/Sampling: The U.S. Department of Housing and Urban Development (HUD),Region VIII, Office of Community Planning and Development (CPD) initiated an activitydesk monitoring based a review of the City?s 2018 Consolidated Annual Performanceand Evaluation Report (CAPER). HBME, LLC Auditors concur with the findings.Repeat Finding from Prior Year(s): NoQuestioned Costs: $350,433 from Finding #1; $217,060 from Finding # 2HUD Finding # 1Criteria: 24 CFR 570.201(a)&(b); CPD Notice 07-08; CPD Notice 17-09Condition: A review of the expenses paid for with CDBG funds for certain activityrevealed ineligible expenses, including predevelopment, marketing, and holdingexpenses.Cause: The City does not have complete policies and procedures in place that outlineeligible expenses for the CDBG program.Effect: Ineligible costs decrease the availability of funds for allowable activitiesRecommendation: To address this deficiency, the City is requested to take the followingactions:? The City was required to submit a Disposition of Funds spreadsheet that outlineseligible and ineligible CDBG expenses that have already been incurred. Based onan analysis of this spreadsheet, it was deemed $350,433 to be ineligible.Therefore, $350,433 must be repaid to HUD.? The City should submit a policy and procedure for ensuring expenses paid withCDBG funds are eligible.Criteria: 24 CFR 570.500(a)Condition: CDBG funds were used for the acquisition of land that the grantee used tobuild new construction homes. When those homes were sold, the City did not collectprogram income from the proceeds of the home sales.Cause: The City did not consider the proceeds of the sale of the homes as programincome since other sources of funding were used for the actual construction of thehomes. In addition, the homes were usually sold at loss, so the grantee did not believeprogram income would need to be collected if revenue was not made on the sale.Effect: By not capturing program income from CDBG-funded activities, the City is notleveraging program income revenue to serve additional residents with CDBG funding.Recommendation: To address this deficiency, the City is requested to take the followingactions:? The City was required to submit a Program Income Analysis of the properties soldto date. Based on calculations, $217,060 in program income should have beenreceipted to the CDBG program. Therefore, this amount must be receipted to theprogram income budget line in IDIS, from a nonfederal source.? The City should submit a policy and procedure for calculating, tracking, andreceipting program income for future homes sold under this CDBG activity.? A general program income policy and procedure should be submitted thatdefines program income and its applicability to the City?s CDBG and HOMEprograms.
FEDERAL AWARD FINDINGSFinding 2020-001Federal Agency Name: US Department of Housing and Urban DevelopmentProgram Name: Community Development Block Grant ProgramCFDA # #14.218, CDBG-Entitlement Grant ProgramsFinding Summary: A review of the expenses paid for with CDBG funds for certain activityrevealed ineligible expenses, including predevelopment, marketing, and holding expenses. CDBG funds were used for the acquisition of land that the grantee used to build new construction homes. When those homes were sold, the City did not collect program income from the proceeds of the home sales.Responsible Individuals: Comptroller staff and Community Development StaffCorrective Action Plan: The Community Development Staff will review proposed project expenses to ensure allowability under CDBG guidelines. Program Income will be calculated on each receipt of cash and receipted correctly. City-wide policies will be updated in regards to allowable costs under grants and the calculation of program income.Anticipated Completion Date: Ongoing
FAC accepted this audit on January 29, 2020 — management decision was due July 29, 2020.
During the audit, we noted that Ogden City Corporation had not filed any of the FAA Form 5370-1 quarterly reports or any of the FAA Form 5100-140 annual reports for the fiscal year ended June 30, 2019. Cause: Management was unaware of the requirement to file the reports. Effect: Required reports are not submitted that may affect the funding of the grant and future funding Questioned Costs: None reported Context/Sampling: A nonstatistical sample of 8 reports out of 24 reports were selected for report testing. Repeat Finding from Prior Year(s): No Recommendation: Controls and training should be implemented to ensure that all required reports under the Airport Improvement Program and Grant Agreements are submitted. View of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2019-002 U.S. Department of Transportation CFDA #20.106, Grant Nos. 3-49-0024-45, 3-49-0024-46, 3-49-0024-47, 3-49-0024-48, 3-49-0024- 49 Airport Improvement Program Significant deficiency in internal control over compliance - reporting Criteria: The Grant Agreement requires Ogden City Corporation to submit FAA form 5370-1, Construction Progress and Inspection Report at the end of each fiscal quarter and FAA form 5100-140, Performance Report annually for all non-construction project. These reports are due within 30 days of the reporting period. Condition: During the audit, we noted that Ogden City Corporation had not filed any of the FAA Form 5370-1 quarterly reports or any of the FAA Form 5100-140 annual reports for the fiscal year ended June 30, 2019. Cause: Management was unaware of the requirement to file the reports. Effect: Required reports are not submitted that may affect the funding of the grant and future funding Questioned Costs: None reported Context/Sampling: A nonstatistical sample of 8 reports out of 24 reports were selected for report testing. Repeat Finding from Prior Year(s): No Recommendation: Controls and training should be implemented to ensure that all required reports under the Airport Improvement Program and Grant Agreements are submitted. View of Responsible Officials: Management agrees with the finding.
Finding 2019-002 Federal Agency Name: US Department of Transportation Program Name: Airport Improvement Program CFDA # #20.106, Grant Nos. 3-49-0024-45, 3-49-0024-46, 3-49-0024-47, 3-49-0024-48, 3-49-0024- 49 Finding Summary: During the audit, the auditors noted that Ogden City Corporation had not filed any of the FAA Form 5370-1 quarterly reports or any of the FAA Form 5100-140 annual reports for the fiscal year ended June 30, 2019. Responsible Individuals: Comptroller staff and Airport Manager Corrective Action Plan: The Senior Accountant over grant reporting, will review all grant requirements when a new grant is received, and will notify the grant manager of the reporting requirements. This report will outline the reporting requirements, as well as who is responsible for each reporting requirement. Anticipated Completion Date: Ongoing
FAC accepted this audit on February 6, 2019 — management decision was due August 6, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on January 16, 2017 — management decision was due July 16, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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