EIN: 936002207
UEI: JSWHRXBYEWW3
Audited by: Baker Tilly US 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 March 23, 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 23, 2026 (19 days from today).
What is a management decision? →Four COPS Progress Reports were not submitted timely during the year ended June 30, 2025. Context: During our audit, we tested all reports for timely filing. We tested twelve SF-425 reports and six performance reports and noted four of the performance reports were filed after the due date. Cause: The City has not implemented the proper controls to ensure all required COPS Progress reports are submitted to the federal agency timely. Effect: COPS performance reports were not submitted by their due dates. Questioned Costs: None Repeat Finding: No. Recommendation: We recommend that the City ensure that adequate controls are in place to ensure that report due dates are met. Views of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2025-001 Reporting (Significant Deficiency in Internal Controls over Compliance and Instance of Noncompliance) Criteria: The City is required to file quarterly SF-425, Federal Financial Reports for each award and under the requirements of 2 CFR 200.329, the City is required to submit performance reports (COPS Progress Reports) semi-annually during the life of the award for each award. Condition: Four COPS Progress Reports were not submitted timely during the year ended June 30, 2025. Context: During our audit, we tested all reports for timely filing. We tested twelve SF-425 reports and six performance reports and noted four of the performance reports were filed after the due date. Cause: The City has not implemented the proper controls to ensure all required COPS Progress reports are submitted to the federal agency timely. Effect: COPS performance reports were not submitted by their due dates. Questioned Costs: None Repeat Finding: No. Recommendation: We recommend that the City ensure that adequate controls are in place to ensure that report due dates are met. Views of Responsible Officials: Management agrees with the finding.
Finding Reference Number: 2025-001 Description of Finding: The City has not implemented the proper controls to ensure all required COPS Performance reports are submitted to the federal agency timely. Statement of Concurrence or Nonconcurrence: The City concurs with this finding. Corrective Action: Staff has received instruction on proper submission of performance reports in the online portal by the Department of Justice and now inform the Finance Department when reports are submitted. Finance monitors performance report due dates to ensure timely submission. Projected Completion Date: September 2, 2025 Names of Contact Persons: Aaron Ott, Emergency Manager, Fire Department and Trevor Arnold, Deputy Police Chief, Police Department
FAC accepted this audit on January 13, 2025 — management decision was due July 13, 2025.
FAC accepted this audit on January 24, 2024 — management decision was due July 24, 2024.
Reports required to be submitted under the Federal Funding Accountability and Transparency Act (FFATA) were not submitted during the year ended June 30, 2023. Criteria: Under the requirements of FFATA (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, the City is required to submit reports to the Federal Funding Accountability and Transparency Act Subaward Reporting System for any subawards of $30,000 or more. Reports are due by the end of the month following the month in which the prime awardee awards any sub-award equal to or greater than $30,000. Context: FFATA reports were not submitted for the programs. Cause: The City has not implemented the proper controls to ensure all required FFATA reports are submitted to the federal agency timely. Effect: FFATA reports were not submitted by their due dates. Questioned Costs: None Repeat Finding: No. Recommendation: We recommend that the City ensure that adequate controls are in place to ensure that report due dates are met. Views of Responsible Officials: FFATA reports for subawards awarded during the year ending June 30, 2023 were submitted on December 11, 2023. The Housing and Community Development Division will also submit FFATA reports for all subaward expenditures from prior program years included on the Schedule of Expenditures of Federal Awards for the year ended June 30, 2023. This process has been added to the Division’s checklist for processing funding agreements with subrecipients to avoid recurrence in the future. In addition, this task has been added to monthly tracking. Responsible Person: Sheila Giorgetti, Grants Manager.
Show full finding ▾Hide full finding ▴Condition: Reports required to be submitted under the Federal Funding Accountability and Transparency Act (FFATA) were not submitted during the year ended June 30, 2023. Criteria: Under the requirements of FFATA (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, the City is required to submit reports to the Federal Funding Accountability and Transparency Act Subaward Reporting System for any subawards of $30,000 or more. Reports are due by the end of the month following the month in which the prime awardee awards any sub-award equal to or greater than $30,000. Context: FFATA reports were not submitted for the programs. Cause: The City has not implemented the proper controls to ensure all required FFATA reports are submitted to the federal agency timely. Effect: FFATA reports were not submitted by their due dates. Questioned Costs: None Repeat Finding: No. Recommendation: We recommend that the City ensure that adequate controls are in place to ensure that report due dates are met. Views of Responsible Officials: FFATA reports for subawards awarded during the year ending June 30, 2023 were submitted on December 11, 2023. The Housing and Community Development Division will also submit FFATA reports for all subaward expenditures from prior program years included on the Schedule of Expenditures of Federal Awards for the year ended June 30, 2023. This process has been added to the Division’s checklist for processing funding agreements with subrecipients to avoid recurrence in the future. In addition, this task has been added to monthly tracking. Responsible Person: Sheila Giorgetti, Grants Manager.
Finding Reference Number: 2023-001 Description of Finding: The City has not implemented the proper controls to ensure all required Federal Funding Accountability and Transparency Act (FFATA) reports are submitted to the federal agency timely. Statement of Concurrence or Nonconcurrence: The City concurs with this finding. Corrective Action: FFATA reports for subawards awarded during the year ending June 30, 2023 were submitted on 12/11/2023. The Housing and Community Development Division will also submit FFATA reports for all subaward expenditures from prior program years included on the Schedule of Expenditures of Federal Awards for the year ended June 30, 2023. This process has been added to the Division’s checklist for processing funding agreements with subrecipients to avoid recurrence in the future. In addition, this task has been added to monthly tracking. Projected Completion Date: January 16, 2024 Name of Contact Person: Sheila Giorgetti, Grants Manager, Housing & Community Services Division
FAC accepted this audit on January 17, 2023 — management decision was due July 17, 2023.
FAC accepted this audit on January 11, 2022 — management decision was due July 11, 2022.
FAC accepted this audit on February 18, 2021 — management decision was due August 18, 2021.
FAC accepted this audit on January 28, 2020 — management decision was due July 28, 2020.
FAC accepted this audit on January 16, 2019 — management decision was due July 16, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on March 14, 2018 — management decision was due September 14, 2018.
FAC accepted this audit on March 15, 2017 — management decision was due September 15, 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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