EIN: 946022439
UEI: HGA3NWPKXNG7
Audited by: Maze & Associates
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 24, 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 24, 2026 (25 days from today).
What is a management decision? →We noted that the City did not report the first-tier subawards over $30,000 in SAM.gov in the fiscal year ending June 30, 2025. Cause: The City Staff has attempted to set up a SAM.gov account but has been unsuccessful. Effect: The City is not in compliance with the FFATA reporting requirements. Identification as a Repeat Finding: SA2024-001 – Federal Funding Accountability and Transparency Act (FFATA) Recommendation: The City should develop procedures and update the program policies and procedures manual to ensure the completion of applicable FFATA reporting timely View of Responsible Officials and Planned Corrective Actions: Please see Corrective Action Plan separately prepared by the City.
Show full finding ▾Hide full finding ▴Finding Reference Number: SA2025-001 Federal Funding Accountability and Transparency Act (FFATA) Reporting Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grant – Entitlement Grant Name of Federal Agency: Department of Housing and Urban Development Federal Award Identification Number: B-18-MC-06-0006 B-19-MC-06-0006 B-23-MC-06-0006 B-24-MC-06-0006 Criteria: According to the Federal Funding Accountability and Transparency Act (FFATA) (Pub. L. No. 109-282), as codified in 2 CFR Part 25 and 170, recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to System for Award Management (SAM.gov). Subawards entered into the SAM.gov should be maintained so that any amendments to the subawards are also reflected in the system. Condition: We noted that the City did not report the first-tier subawards over $30,000 in SAM.gov in the fiscal year ending June 30, 2025. Cause: The City Staff has attempted to set up a SAM.gov account but has been unsuccessful. Effect: The City is not in compliance with the FFATA reporting requirements. Identification as a Repeat Finding: SA2024-001 – Federal Funding Accountability and Transparency Act (FFATA) Recommendation: The City should develop procedures and update the program policies and procedures manual to ensure the completion of applicable FFATA reporting timely View of Responsible Officials and Planned Corrective Actions: Please see Corrective Action Plan separately prepared by the City.
The City concurs with the finding. The City determined that FFATA reporting delays were due to administrative and system access limitations within SAM.gov. On March 13, 2026, the City restored and assigned appropriate user roles and permissions to CDBG staff, enabling submission of required reports. The City is currently retroactively reporting all applicable subawards using the original obligation dates and has reviewed subrecipient agreements to identify all reportable awards. To ensure ongoing compliance, the City will: • Notify its HUD CPD representative of corrective actions taken • Update its CDBG Policies and Procedures Manual to incorporate FFATA requirements • Integrate FFATA reporting into the subrecipient agreement workflow • Maintain a tracking log to monitor reporting status and deadlines • Provide staff training and implement periodic supervisory review The City has determined the issue was administrative in nature and did not impact program eligibility or expenditures.
2024-001
FAC accepted this audit on March 28, 2025 — management decision was due September 28, 2025.
We noted that the City did not report the first-tier subawards over $30,000 in FSRS in the fiscal year ending June 30, 2024.
Show full finding ▾Hide full finding ▴We noted that the City did not report the first-tier subawards over $30,000 in FSRS in the fiscal year ending June 30, 2024.
The City concurs with the finding. City staff will ensure CDBG Policies and Procedures are updated to outline process and responsibilities about the new sub-award reporting requirements in SAM.GOV instead of FSRS.gov, which has retired as of March 8, 2025. The City’s SAM.GOV administrator assigned CDBG Staff new roles in SAM.GOV so new contracts and awards can be reported, per FFATA requirements.
2023-001
For the quarter ended September 30, 2023 and December 31, 2023, the City did not file the SF- 425 Federal Financial Reports for the CDBG with HUD until March 12, 2024. For the quarter ended March 31, 2024 and June 30, 2024, the City did not file the SF-425 Federal Financial Reports for the CDBG with HUD until September 7, 2024.
Show full finding ▾Hide full finding ▴For the quarter ended September 30, 2023 and December 31, 2023, the City did not file the SF- 425 Federal Financial Reports for the CDBG with HUD until March 12, 2024. For the quarter ended March 31, 2024 and June 30, 2024, the City did not file the SF-425 Federal Financial Reports for the CDBG with HUD until September 7, 2024.
The City is in agreement with the audit finding. As of the date of the Single Audit Report, the City is caught up on its Financial Reports submission in IDIS-CPD Grant Portal. The City still needs to update its CDBG policies and procedures to specify required CDBG reporting requirements and obligations, per reporting compliance required under 24 CFR Section 570.507(d) - Other reports and 2 CFR 200.302(b)(2) – Financial management.
2023-002
We noted that the City didn’t submit the indirect cost rate schedule to HUD in the fiscal year ending June 30, 2024.
Show full finding ▾Hide full finding ▴We noted that the City didn’t submit the indirect cost rate schedule to HUD in the fiscal year ending June 30, 2024.
The City is in agreement with the audit finding and it will make sure to attach the Indirect Cost Rate(s) Schedule as described in the “Special Conditions” of the contracts that are returned to HUD. The City already took action on this submission and the Indirect Cost Rate Schedule was attached as an “Addendum” to the contract B-24-MC-06-0006 executed with HUD for FY 24-25.
FAC accepted this audit on March 28, 2024 — management decision was due September 28, 2024.
We noted that the City did not report the first-tier subawards over $30,000 in FSRS in the fiscal year ending June 30, 2023.
Show full finding ▾Hide full finding ▴We noted that the City did not report the first-tier subawards over $30,000 in FSRS in the fiscal year ending June 30, 2023.
The City is in agreement with the audit finding. The City will develop procedures to ensure timely compliance with applicable FFATA reporting guidelines.
Per U.S. Department of Housing & Urban Development Monitoring Report with the monitoring dates from March 8 to 22, 2023, the Housing & Urban Development monitor reviewed the City’s submission of the Standard Form (SF) 425 and found that on at least two occasions (12/31/2022 and 9/30/2022) the City did not submit the report within thirty days of reporting period end. In addition, City staff was not able to provide evidence that the City submitted PR26 – CDBG Financial Summary Report, PR26 – CDBG-CV Financial Summary Report, PR29 - CDBG Cash on Hand Report, and PR29 – CDBG - CV Cash on Hand Report within 90 days after the end of the program year.
Show full finding ▾Hide full finding ▴Per U.S. Department of Housing & Urban Development Monitoring Report with the monitoring dates from March 8 to 22, 2023, the Housing & Urban Development monitor reviewed the City’s submission of the Standard Form (SF) 425 and found that on at least two occasions (12/31/2022 and 9/30/2022) the City did not submit the report within thirty days of reporting period end. In addition, City staff was not able to provide evidence that the City submitted PR26 – CDBG Financial Summary Report, PR26 – CDBG-CV Financial Summary Report, PR29 - CDBG Cash on Hand Report, and PR29 – CDBG - CV Cash on Hand Report within 90 days after the end of the program year.
The City is in agreement with the audit finding. The City will revise the CDBG Program Policies and Procedures to include instructions to submit in a timely manner the Federal financial reporting required under 24 CFR Section 570.507(d) - Other reports and 2 CFR 200.302(b)(2) – Financial management.
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
FAC accepted this audit on March 16, 2022 — management decision was due September 16, 2022.
FAC accepted this audit on March 22, 2020 — management decision was due September 22, 2020.
FAC accepted this audit on March 27, 2019 — management decision was due September 27, 2019.
FAC accepted this audit on January 18, 2018 — management decision was due July 18, 2018.
FAC accepted this audit on February 14, 2017 — management decision was due August 14, 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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