EIN: 946000314
UEI: TNMWY7RXT4J8
Audited by: Smith and Newell CPA's
Oversight agency: 66 [Environmental Protection Agency]
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 6, 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 October 6, 2022 (1422 days ago).
What is a management decision? →Criteria Good internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that the City provide accurate federal expenditure information to the City auditor in a timely manner. Condition During our testing of major programs we noted that the SEFA provided by the City at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures included on the SEFA provided at the beginning of the audit were less than actual expenditures by $4,350,000 in the major program listed above. Cause The City was not aware that the funds received for the expenditures were federal. Effect The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost No questioned costs were identified as a result of our procedures. Context The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding This is not a repeat finding. Recommendation We recommend that the City provide accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action Refer to separate Management's Corrective Action Plan for views of responsible officials and management?s responses.
Show full finding ▾Hide full finding ▴Criteria Good internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that the City provide accurate federal expenditure information to the City auditor in a timely manner. Condition During our testing of major programs we noted that the SEFA provided by the City at the beginning of audit fieldwork contained errors in the federal expenditures. Expenditures included on the SEFA provided at the beginning of the audit were less than actual expenditures by $4,350,000 in the major program listed above. Cause The City was not aware that the funds received for the expenditures were federal. Effect The SEFA provided at the beginning of fieldwork was not materially correct and adjustments were needed to accurately reflect all Federal expenditures. Questioned Cost No questioned costs were identified as a result of our procedures. Context The condition noted above was identified during our procedures related to reporting over the programs. Repeat Finding This is not a repeat finding. Recommendation We recommend that the City provide accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action Refer to separate Management's Corrective Action Plan for views of responsible officials and management?s responses.
2021-001 Capitalization Grants for Clean Water State Revolving Funds (Significant Deficiency) We recommend that the City provide accurate federal expenditure information prior to the beginning of audit fieldwork. Management?s Response: The new Finance Director was hired middle of fiscal year 2020-21 to replace the retired Finance Director. It was not addressed during the transition period from retired to new director and most of the paperwork states, "State Water Resource Control Board." However, the City Manager and the City Engineer were aware of the nature of funding and the source that it was a combination of federal loan and state grant administere by the State Water Resources Control Board. Responsible Individuals: The Finance Director is responsible to inquire the type of grant and the source of funding to book them correctly. Corrective Action Plan: Create and insert a form in grant folder to explain the type of grant and the source of funding. Anticipated Completion Date: January 1, 2022
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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