EIN: 956000731
UEI: YZG4GLD1LTA1
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 29, 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 29, 2026 (29 days ago).
What is a management decision? →Federal Program American Rescue Plan Act, Assistance Listing No. 21.027 Criteria Per U.S. Treasury American Rescue Plan Act reporting requirements and 2 CFR §200.328, recipients are required to submit complete and accurate Project and Expenditure reports in a timely manner as prescribed by the grantor. Condition The entity did not submit the required Project and Expenditure report for the American Rescue Plan Act program by the applicable federal due date. Cause The entity did not have a formal process or monitoring control in place to ensure American Rescue Plan Act Project and Expenditure reporting deadlines were identified, tracked, and met. Effect Failure to submit Project and Expenditure reports timely may result in delayed reimbursements, increased risk of noncompliance with federal requirements, potential questioned costs, and could negatively impact future ARPA funding or other federal grant awards. Questioned Costs None. Recommendation We recommend the City implement internal controls to perform a timely closing of the audit, which would include the preparation of the schedule of expenditures of federal awards. This would allow for the timely submission of required report to the federal government. Repeat Finding Not repeating. Managements Response See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Federal Program American Rescue Plan Act, Assistance Listing No. 21.027 Criteria Per U.S. Treasury American Rescue Plan Act reporting requirements and 2 CFR §200.328, recipients are required to submit complete and accurate Project and Expenditure reports in a timely manner as prescribed by the grantor. Condition The entity did not submit the required Project and Expenditure report for the American Rescue Plan Act program by the applicable federal due date. Cause The entity did not have a formal process or monitoring control in place to ensure American Rescue Plan Act Project and Expenditure reporting deadlines were identified, tracked, and met. Effect Failure to submit Project and Expenditure reports timely may result in delayed reimbursements, increased risk of noncompliance with federal requirements, potential questioned costs, and could negatively impact future ARPA funding or other federal grant awards. Questioned Costs None. Recommendation We recommend the City implement internal controls to perform a timely closing of the audit, which would include the preparation of the schedule of expenditures of federal awards. This would allow for the timely submission of required report to the federal government. Repeat Finding Not repeating. Managements Response See Corrective Action Plan.
2024-007 Untimely Submission of Project and Expenditure Report: Management acknowledges the finding related to the untimely submission of the American Rescue Plan Act (ARPA) Project and Expenditure Report. To address this issue and prevent future occurrences, the City is implementing an ARPA reporting process that clearly defines reporting requirements, deadlines, and responsible personnel, along with a centralized compliance calendar to track all federal grant reporting deadlines and provide reminders to ensure timely submission. Primary responsibility for ARPA reporting has been assigned to designated Finance Department staff, with supervisory review by senior management to ensure reports are complete, accurate, and submitted on time. In addition, Finance staff have received training on federal and ARPA specific reporting requirements, and cross-training will be implemented to ensure continuity in the event of staff absences or turnover. Management will continue to monitor compliance with federal reporting requirements and update internal controls as necessary.
FAC accepted this audit on April 24, 2025 — management decision was due October 24, 2025.
The City was subject to a single audit as more than $750,000 of federal funds were expended during the fiscal year. As of the date of the issuance of the financial statements, the single audit has not been completed and therefore not submitted to the federal clearinghouse or other relevant granting agencies within the prescribed deadline. Cause: Due to delay of financial reporting and issuance of the June 30, 2023, financial statements, the City fell out of compliance with the requirements noted above. Effect: The City has put their federal funding status at risk for the delays in reporting. Questioned Costs: None. Recommendation: We recommend the City implemented internal controls to perform a timely closing of the audit, which would include the preparation of the schedule of expenditures of federal awards. This would allow for the timely submission of required report to the federal government. Managements Response: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Federal Program: Community Development Block Grant, Assistance Listing Number 14.218 Criteria: Per the Code of Federal Regulations, Title 2, Subtitle A, Chapter II, Part 200.507(c)(1), regulations state the audit must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The City was subject to a single audit as more than $750,000 of federal funds were expended during the fiscal year. As of the date of the issuance of the financial statements, the single audit has not been completed and therefore not submitted to the federal clearinghouse or other relevant granting agencies within the prescribed deadline. Cause: Due to delay of financial reporting and issuance of the June 30, 2023, financial statements, the City fell out of compliance with the requirements noted above. Effect: The City has put their federal funding status at risk for the delays in reporting. Questioned Costs: None. Recommendation: We recommend the City implemented internal controls to perform a timely closing of the audit, which would include the preparation of the schedule of expenditures of federal awards. This would allow for the timely submission of required report to the federal government. Managements Response: See Corrective Action Plan.
This issue may still exist FY 2024 and FY 2025, however, in early FY 2026 the City will appropriate additional resources to complete "catch up" bookkeeping necessary to achieve the timely closing of the books and performance of the audit in FY 2026.
FAC accepted this audit on June 28, 2023 — management decision was due December 28, 2023.
2022-001 ? Reporting Noncompliance Federal Program COVID-19 State and Local Fiscal Recovery Funds, Assistance Listing No. 21.027 Criteria Per the Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance (as approved and documented under OMB PRA number ? OMB # 1505-0271), quarterly Project and Expenditure Reports are due to Treasury by the last day of the month following the end of the period covered, and the funds may be used to cover eligible costs incurred between March 3, 2021 and December 31, 2024. Condition During the audit, we noted one Project and Expenditure report was submitted after the required deadline and the reports were including expenditures outside the required period of performance. Cause The City failed to submit the report in a timely manner and misunderstood the requirements relating to period of performance. Effect The City could jeopardize future grant funding due to program noncompliance. Questioned Costs No questioned costs. Context/Sampling The entire population of 3 Project and Expenditure reports was selected for testing. Upon review of the expenditure details for the program, we noted 407 transactions out of a population of 588 were for costs incurred prior to the period of performance. The total value of these expenditures was $222,367 out of $912,715 originally allocated.Recommendation We recommend the City establish a system to track required reports and their deadlines and evaluate its agreements to effectively determine period of performance requirements. Views of Responsible Officials See attached Corrective Action Plan.
Show full finding ▾Hide full finding ▴2022-001 ? Reporting Noncompliance Federal Program COVID-19 State and Local Fiscal Recovery Funds, Assistance Listing No. 21.027 Criteria Per the Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance (as approved and documented under OMB PRA number ? OMB # 1505-0271), quarterly Project and Expenditure Reports are due to Treasury by the last day of the month following the end of the period covered, and the funds may be used to cover eligible costs incurred between March 3, 2021 and December 31, 2024. Condition During the audit, we noted one Project and Expenditure report was submitted after the required deadline and the reports were including expenditures outside the required period of performance. Cause The City failed to submit the report in a timely manner and misunderstood the requirements relating to period of performance. Effect The City could jeopardize future grant funding due to program noncompliance. Questioned Costs No questioned costs. Context/Sampling The entire population of 3 Project and Expenditure reports was selected for testing. Upon review of the expenditure details for the program, we noted 407 transactions out of a population of 588 were for costs incurred prior to the period of performance. The total value of these expenditures was $222,367 out of $912,715 originally allocated.Recommendation We recommend the City establish a system to track required reports and their deadlines and evaluate its agreements to effectively determine period of performance requirements. Views of Responsible Officials See attached Corrective Action Plan.
Finding Reference Number: 2022-001 Description of Finding: Per the Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance (as approved and documented under OMB PRA number ? OMB #1505-0271), quarterly Project and Expenditure Reports are due to the Treasury by the last day of the month following the end of the period covered, and the funds may be used to cover eligible costs incurred between March 3, 2021 and December 31, 2024. Statement of Concurrence of Non-compliance: The City works in good faith to report in a timely manner on all grants as required. There was an issue with the login information and password that was not responded to until after the reporting date. The City was under the impression using the interim final rule that costs associated as of the beginning of the pandemic were applicable costs. As such, we agree with this finding. Corrective Action: The City has since reported on time, testing login information prior to the due date to ensure that there are no issues with login or password. We will be reviewing all costs associated during the applicable time frame and utilizing other related costs left off reporting and resubmitting to the US Treasury.
Federal Program COVID -19 Community Development Block Grant, Assistance Listing No. 14.218 Criteria The requirements of 2 CFR Part 170 Appendix A state that direct recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Report System (FSRS) by the end of the month following the month in which the direct recipient awards such subawards. Condition During the audit, we identified three subgrants equal to or greater than $30,000 each which were awarded in fiscal year 2022. It was noted that FFATA subaward reporting was not submitted. Cause The City did not have controls in place to ensure FSRS reporting was completed in the required timeframe. Effect The City could jeopardize future grant funding due to program noncompliance. Questioned Costs No questioned costs.Context/Sampling The entire population of 3 subrecipient agreements was selected for testing. Identification as a Repeat Finding This is not a repeat finding. Recommendation We recommend the City implement a tracking system to remind staff of the various reports due and respective deadlines. Views of Responsible Officials See attached Corrective Action Plan.
Show full finding ▾Hide full finding ▴Federal Program COVID -19 Community Development Block Grant, Assistance Listing No. 14.218 Criteria The requirements of 2 CFR Part 170 Appendix A state that direct recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Report System (FSRS) by the end of the month following the month in which the direct recipient awards such subawards. Condition During the audit, we identified three subgrants equal to or greater than $30,000 each which were awarded in fiscal year 2022. It was noted that FFATA subaward reporting was not submitted. Cause The City did not have controls in place to ensure FSRS reporting was completed in the required timeframe. Effect The City could jeopardize future grant funding due to program noncompliance. Questioned Costs No questioned costs.Context/Sampling The entire population of 3 subrecipient agreements was selected for testing. Identification as a Repeat Finding This is not a repeat finding. Recommendation We recommend the City implement a tracking system to remind staff of the various reports due and respective deadlines. Views of Responsible Officials See attached Corrective Action Plan.
Finding Reference Number: 2022-002 Description of Finding: The requirements of 2 CFR Part 170 Appendix A state that direct recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Report System (FSRS) by the end of the month following the month in which the direct recipient awards such subawards. Statement of Concurrence of Non-compliance: The department in question did not understand that the award was within the scope of work that required it to be reported. As such, we agree with this finding. Corrective Action: The department representative has since filed this award in FSRS and will do so with all future awards as required.
Federal Program COVID-19 Community Development Block Grant, Assistance Listing No. 14.218 Criteria Per Title 2 CFR section 200.328, financial information and reports must be collected with the frequency required by the terms of the federal award. CDBG quarterly Cash on Hand financial reports are due within 30 days after the end of the reporting period. Condition During the audit, we noted one quarterly Cash on Hand report was submitted after the deadline. Effect The City submitted the report late and therefore fell out of compliance with the requirements of the granting agency. Questioned Costs No questioned costs Context/Sampling The entire population of 4 Cash on Hand Quarterly Reports were selected for testing. Identification as a Repeat Finding This is not a repeat finding. Recommendation We recommend the City implement controls to ensure timely submission of required reports, including tracking of due dates. Views of Responsible Officials See attached Corrective Action Plan.
Show full finding ▾Hide full finding ▴Federal Program COVID-19 Community Development Block Grant, Assistance Listing No. 14.218 Criteria Per Title 2 CFR section 200.328, financial information and reports must be collected with the frequency required by the terms of the federal award. CDBG quarterly Cash on Hand financial reports are due within 30 days after the end of the reporting period. Condition During the audit, we noted one quarterly Cash on Hand report was submitted after the deadline. Effect The City submitted the report late and therefore fell out of compliance with the requirements of the granting agency. Questioned Costs No questioned costs Context/Sampling The entire population of 4 Cash on Hand Quarterly Reports were selected for testing. Identification as a Repeat Finding This is not a repeat finding. Recommendation We recommend the City implement controls to ensure timely submission of required reports, including tracking of due dates. Views of Responsible Officials See attached Corrective Action Plan.
Finding Reference Number: 2022-003 Description of Finding: Per Title 2 CFR section 200.328, financial information and reports must be collected with the frequency required by the terms of the federal award. CDBG quarterly Cash on Hand financial reports are due within 30 days after the end of the reporting period. Statement of Concurrence of Non-compliance: During this period, there were zero cash amounts to report and the department personnel did not report. As such, we agree with this finding. Corrective Action: The employee understands that even if there is zero dollars to report, it must be reported regardless. This has been documented and will be done quarterly even if zero dollars.
Federal Program COVID-19 State and Local Fiscal Recovery Funds, Assistance Listing No. 21.027 Criteria Per the Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance (as approved and documented under OMB PRA number ? OMB # 1505-0271), quarterly Project and Expenditure Reports are due to Treasury by the last day of the month following the end of the period covered, and the funds may be used to cover eligible costs incurred between March 3, 2021 and December 31, 2024. Condition During the audit, we noted one Project and Expenditure report was submitted after the required deadline and the reports were including expenditures outside the required period of performance. Cause The City did not have effective controls in place to file the reports timely and determine period of performance requirements. Effect The City could jeopardize future grant funding due to program noncompliance. Questioned Costs No questioned costs. Context/Sampling The entire population of 3 Project and Expenditure reports was selected for testing. Upon review of the expenditure details for the program, we noted 407 transactions out of a population of 588 were for costs incurred prior to the period of performance. The total value of these expenditures was $222,367 out of $912,715 originally allocated. Identification as a Repeat Finding This is not a repeat finding. Recommendation We recommend the City establish a system to track required reports and their deadlines and evaluate its agreements to effectively determine period of performance requirements. Views of Responsible Officials See attached Corrective Action Plan.
Show full finding ▾Hide full finding ▴Federal Program COVID-19 State and Local Fiscal Recovery Funds, Assistance Listing No. 21.027 Criteria Per the Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance (as approved and documented under OMB PRA number ? OMB # 1505-0271), quarterly Project and Expenditure Reports are due to Treasury by the last day of the month following the end of the period covered, and the funds may be used to cover eligible costs incurred between March 3, 2021 and December 31, 2024. Condition During the audit, we noted one Project and Expenditure report was submitted after the required deadline and the reports were including expenditures outside the required period of performance. Cause The City did not have effective controls in place to file the reports timely and determine period of performance requirements. Effect The City could jeopardize future grant funding due to program noncompliance. Questioned Costs No questioned costs. Context/Sampling The entire population of 3 Project and Expenditure reports was selected for testing. Upon review of the expenditure details for the program, we noted 407 transactions out of a population of 588 were for costs incurred prior to the period of performance. The total value of these expenditures was $222,367 out of $912,715 originally allocated. Identification as a Repeat Finding This is not a repeat finding. Recommendation We recommend the City establish a system to track required reports and their deadlines and evaluate its agreements to effectively determine period of performance requirements. Views of Responsible Officials See attached Corrective Action Plan.
Finding Reference Number: 2022-004 Description of Finding: Per the Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance (as approved and documented under OMB PRA number ? OMB #1505-0271), quarterly Project and Expenditure Reports are due to the Treasury by the last day of the month following the end of the period covered, and the funds may be used to cover eligible costs incurred between March 3, 2021 and December 31, 2024. Statement of Concurrence of Non-compliance: The City works in good faith to report in a timely manner on all grants as required. There was an issue with the login information and password that was not responded to until after the reporting date. The City was under the impression using the interim final rule that costs associated as of the beginning of the pandemic were applicable costs. As such, we agree with this finding. Corrective Action: The City has since reported on time, testing login information prior to the due date to ensure that there are no issues with login or password. We will be reviewing all costs associated during the applicable time frame and utilizing other related costs left off reporting and resubmitting to the US Treasury.
Federal Program COVID-19 Community Development Block Grant, Assistance Listing No. 14.218 Criteria The requirements of 2 CFR Part 170 Appendix A state that direct recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Report System (FSRS) by to which the direct recipient awards such subawards. Condition During the audit, we identified three subgrants equal to or greater than $30,000 each which were awarded in fiscal year 2022. It was noted that FFATA subaward reporting was not submitted. Cause The City did not have controls in place to ensure FSRS reporting was completed in the required timeframe. Effect The City could jeopardize future grant funding due to program noncompliance. Questioned Costs No questioned costs. Context/Sampling The entire population of 3 subrecipient agreements was selected for testing. Identification as a Repeat Finding This is not a repeat finding. Recommendation We recommend the City implement a tracking system to remind staff of the various reports due and respective deadlines. Views of Responsible Officials See attached Corrective Action Plan.
Show full finding ▾Hide full finding ▴Federal Program COVID-19 Community Development Block Grant, Assistance Listing No. 14.218 Criteria The requirements of 2 CFR Part 170 Appendix A state that direct recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Report System (FSRS) by to which the direct recipient awards such subawards. Condition During the audit, we identified three subgrants equal to or greater than $30,000 each which were awarded in fiscal year 2022. It was noted that FFATA subaward reporting was not submitted. Cause The City did not have controls in place to ensure FSRS reporting was completed in the required timeframe. Effect The City could jeopardize future grant funding due to program noncompliance. Questioned Costs No questioned costs. Context/Sampling The entire population of 3 subrecipient agreements was selected for testing. Identification as a Repeat Finding This is not a repeat finding. Recommendation We recommend the City implement a tracking system to remind staff of the various reports due and respective deadlines. Views of Responsible Officials See attached Corrective Action Plan.
Finding Reference Number: 2022-005 Description of Finding: The requirements of 2 CFR Part 170 Appendix A state that direct recipients of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Report System (FSRS) by the end of the month following the month in which the direct recipient awards such subawards. Statement of Concurrence of Non-compliance: The department in question did not understand that the award was within the scope of work that required it to be reported. As such, we agree with this finding. Corrective Action: The department representative has since filed this award in FSRS and will do so with all future awards as required.
FAC accepted this audit on April 26, 2022 — management decision was due October 26, 2022.
2021-001 ? Subrecipient and Contractor Determinations Noncompliance Federal Program CARES Act, Assistance Listing No. 21.019 Criteria Per Title 2 CFR section 200.331, a pass-through entity must make case-by-case determinations whether the agreements it makes for the disbursement of Federal program funds casts the party receiving the funds in the role of a subrecipient or a contractor. Condition During the audit, we noted one agreement with another non-Federal entity where the determination was not made by the City. Cause The City relied on the form of the agreement rather than the substance of the relationship therefore they did not classify the recipient as a subrecipient. Effect The City was not aware of its additional subrecipient monitoring requirements that it needed to perform to meet its own responsibility to the Federal Awarding Agency. Questioned Costs No questioned costs. Identification as a Repeat Finding This is not a repeat finding. Recommendation We recommend the City evaluate its agreements to determine if the non-Federal agency receiving the funds constitutes a subrecipient or a contractor. Views of Responsible Officials See attached Corrective Action Plan.
Show full finding ▾Hide full finding ▴2021-001 ? Subrecipient and Contractor Determinations Noncompliance Federal Program CARES Act, Assistance Listing No. 21.019 Criteria Per Title 2 CFR section 200.331, a pass-through entity must make case-by-case determinations whether the agreements it makes for the disbursement of Federal program funds casts the party receiving the funds in the role of a subrecipient or a contractor. Condition During the audit, we noted one agreement with another non-Federal entity where the determination was not made by the City. Cause The City relied on the form of the agreement rather than the substance of the relationship therefore they did not classify the recipient as a subrecipient. Effect The City was not aware of its additional subrecipient monitoring requirements that it needed to perform to meet its own responsibility to the Federal Awarding Agency. Questioned Costs No questioned costs. Identification as a Repeat Finding This is not a repeat finding. Recommendation We recommend the City evaluate its agreements to determine if the non-Federal agency receiving the funds constitutes a subrecipient or a contractor. Views of Responsible Officials See attached Corrective Action Plan.
Finding Reference Number: 2021-001 Description of Finding: The City was not aware of its additional sub-recipient monitoring requirements that it needed to perform to meet its own responsibility to the Federal Award Agency. Statement of Concurrence of Non-concurrence: The City worked in good faith to provide services to the community with limited allowable time. We entered into a contract with subject matter experts not realizing that the method of agreed upon payment to the public would change the status of the relationship to a sub-recipient. As such, we agree with this finding. Corrective Action: The City has hired a Grants Administrator to oversee all grants issued to the City. This position will have continuous training and consult with the outside auditors about any agreements we enter; after which the City will determine sub-recipient status.
2021-002 ? Failure to Identify the Award and Applicable Requirements Noncompliance Federal Program CARES Act, Assistance Listing No. 21.019 Criteria Per Section 2 A pass-through entity (PTE) must Identify the Award and Applicable Requirements ? Clearly identify to the subrecipient: (1) the award as a subaward at the time of subaward (or subsequent subaward modification) by providing the information described in Title 2 CFR section 200.332(a)(1). Condition During the audit, we noted one agreement with a subrecipient where the City failed to notify them of the required information through the original agreement or through modification of the subaward. Cause The City failed to make a determination whether the agreement it made for the disbursement of Federal program funds casts the party receiving the funds in the role of a subrecipient or a contractor. Effect The City did not include the subrecipient?s unique identifier, Federal Award Identification Number, Federal Award Date of award to the City by the Federal agency, the Name of Federal awarding agency; or the Assistance Listings number and Title in the original agreement or through a subsequent modification. Questioned Costs No questioned costs. Identification as a Repeat Finding This is not a repeat finding. Recommendation We recommend the City include all required Federal Identification criteria in subrecipient awards as set forth by the compliance supplement. Views of Responsible Officials See attached Corrective Action Plan.
Show full finding ▾Hide full finding ▴2021-002 ? Failure to Identify the Award and Applicable Requirements Noncompliance Federal Program CARES Act, Assistance Listing No. 21.019 Criteria Per Section 2 A pass-through entity (PTE) must Identify the Award and Applicable Requirements ? Clearly identify to the subrecipient: (1) the award as a subaward at the time of subaward (or subsequent subaward modification) by providing the information described in Title 2 CFR section 200.332(a)(1). Condition During the audit, we noted one agreement with a subrecipient where the City failed to notify them of the required information through the original agreement or through modification of the subaward. Cause The City failed to make a determination whether the agreement it made for the disbursement of Federal program funds casts the party receiving the funds in the role of a subrecipient or a contractor. Effect The City did not include the subrecipient?s unique identifier, Federal Award Identification Number, Federal Award Date of award to the City by the Federal agency, the Name of Federal awarding agency; or the Assistance Listings number and Title in the original agreement or through a subsequent modification. Questioned Costs No questioned costs. Identification as a Repeat Finding This is not a repeat finding. Recommendation We recommend the City include all required Federal Identification criteria in subrecipient awards as set forth by the compliance supplement. Views of Responsible Officials See attached Corrective Action Plan.
Finding Reference Number: 2021-002 Description of Finding: The City did not include the sub-recipient's unique identifier, Federal Award Identification Number, Federal Awards Date of award to the City by the Federal agency, the Name of Federal awarding agency; or the Assistance Listings number and Title in the original agreement or through a subsequent modification. Statement of Concurrence of Non-concurrence: The City worked in good faith to provide services to the community with limited allowable time. We entered into a contract with subject matter experts not realizing that the method of agreed upon payment to the public would change the status of the relationship to a sub-recipient. As such, we agree with this finding. Corrective Action: The City has hired a Grants Administrator to oversee all grants issued to the City. This position will have continuous training and consult with the outside auditors about any agreements we enter; after which the City will determine sub-recipient status.
2021-003 ? Documentation of the Monitoring of the Subrecipient Activities Noncompliance Federal Program CARES Act, Assistance Listing No. 21.019 Criteria Per Section 2 A pass-through entity (PTE) must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). Condition During the audit, we noted that the review of the subrecipients activities was not adequately documented and therefore could not be verified through the audit procedures performed. Cause The City did not have effective policies and procedures to ensure that the review was properly documented. Effect The City?s review of the reports and activities of the subrecipient could not be ascertained as there was insufficient documentation of the review process. Questioned Costs No questioned costs. Identification as a Repeat Finding This is not a repeat finding. Recommendation We recommend the City document reviews performed and maintain records to show when, where and what was reviewed. Views of Responsible Officials See attached Corrective Action Plan.
Show full finding ▾Hide full finding ▴2021-003 ? Documentation of the Monitoring of the Subrecipient Activities Noncompliance Federal Program CARES Act, Assistance Listing No. 21.019 Criteria Per Section 2 A pass-through entity (PTE) must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). Condition During the audit, we noted that the review of the subrecipients activities was not adequately documented and therefore could not be verified through the audit procedures performed. Cause The City did not have effective policies and procedures to ensure that the review was properly documented. Effect The City?s review of the reports and activities of the subrecipient could not be ascertained as there was insufficient documentation of the review process. Questioned Costs No questioned costs. Identification as a Repeat Finding This is not a repeat finding. Recommendation We recommend the City document reviews performed and maintain records to show when, where and what was reviewed. Views of Responsible Officials See attached Corrective Action Plan.
Finding Reference Number: 2021-003 Description of Finding: The City's review of the reports and activities of the sub-recipient could not be ascertained as there was insufficient documentation of the review process. Statement of Concurrence of Non-concurrence: The City worked in good faith with the East County Economic Development Council (ECEDC) to ensure that the most vulnerable of our community was assisted within the limited time available to exhaust the fund. There were emails and phone calls on a weekly basis discussing applications and making determinations. While we feel we were doing what needed to be done, based on the assumption that this should have been a sub-recipient and not a contractor, we agree with this finding. Corrective Action: The City has hired a Grants Administrator to oversee all grants issued to the City. Along with this position will be a complete follow-up file for each grant to ensure that all appropriate back-up is in writing, including phone conversations. New procedures will ensure that any discussions about future programs where applicants and their status is discussed will be followed up by a spreadsheet and signature approval.
2021-004 ? Subrecipient and Contractor Determinations Significant Deficiency Federal Program CARES Act, Assistance Listing No. 21.019 Criteria Per Title 2 CFR section 200.331, a pass-through entity must make case-by-case determinations whether the agreements it makes for the disbursement of Federal program funds casts the party receiving the funds in the role of a subrecipient or a contractor. Condition During the audit, we noted one agreement with another non-Federal entity was treated as a contractor rather than a subrecipient since the determination was not made by the City. Cause The City did not have effectively designed controls to ensure that proper subrecipient or contractor determinations regarding agreements were made. Effect The City incorrectly treated the agreement as a contractor and therefore was not aware of its additional subrecipient monitoring requirements that needed to be perform to meet the City?s responsibility to the Federal Awarding Agency. Questioned Costs No questioned costs. Identification as a Repeat Finding This is not a repeat finding. Recommendation We recommend the City implement controls to ensure its agreements with non-Federal agency receiving the funds are evaluated to determine if they are a subrecipient or a contractor. Views of Responsible Officials See attached Corrective Action Plan.
Show full finding ▾Hide full finding ▴2021-004 ? Subrecipient and Contractor Determinations Significant Deficiency Federal Program CARES Act, Assistance Listing No. 21.019 Criteria Per Title 2 CFR section 200.331, a pass-through entity must make case-by-case determinations whether the agreements it makes for the disbursement of Federal program funds casts the party receiving the funds in the role of a subrecipient or a contractor. Condition During the audit, we noted one agreement with another non-Federal entity was treated as a contractor rather than a subrecipient since the determination was not made by the City. Cause The City did not have effectively designed controls to ensure that proper subrecipient or contractor determinations regarding agreements were made. Effect The City incorrectly treated the agreement as a contractor and therefore was not aware of its additional subrecipient monitoring requirements that needed to be perform to meet the City?s responsibility to the Federal Awarding Agency. Questioned Costs No questioned costs. Identification as a Repeat Finding This is not a repeat finding. Recommendation We recommend the City implement controls to ensure its agreements with non-Federal agency receiving the funds are evaluated to determine if they are a subrecipient or a contractor. Views of Responsible Officials See attached Corrective Action Plan.
Finding Reference Number: 2021-004 Description of Finding: The City incorrectly treated the agreement as a contractor and therefore was not aware of its additional sub-recipient monitoring requirements that needed to be performed to meet the City's responsibility to the Federal Awarding Agency. Statement of Concurrence of Non-concurrence: When processing the required documents to the County of San Diego as their subrecipient, we stated the action of administering funds under contract with the East County Economic Development Council and as such, provided documentation to them as requested. No further action was taken by the County to assume this was a subrecipient. This oversight was done by lack of knowledge and understanding. We agree with this finding. Corrective Action: The City has hired a Grants Administrator to oversee all grants issued to the City. This position will work with the granting agency to make determinations of sub-recipient status on all future grants.
2021-005 ? Documentation of the Monitoring of the Subrecipient Activities Significant Deficiency Federal Program CARES Act, Assistance Listing No. 21.019 Criteria Per Section 2 A pass-through entity (PTE) must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). Condition During the audit, we noted that the review of the subrecipients activities was not adequately documented and therefore couldn?t not be verified through the audit procedures performed. Cause The City?s control was not effectively designed to document the review of the weekly reports. Effect The City?s review of the reports and activities of the subrecipient could not be ascertained as there was insufficient documentation of the review process. Questioned Costs No questioned costs. Identification as a Repeat Finding This is not a repeat finding. Recommendation We recommend the City implement controls to ensure the reviews performed are properly documented to demonstrate what was reviewed, by who and when. Views of Responsible Officials See attached Corrective Action Plan.
Show full finding ▾Hide full finding ▴2021-005 ? Documentation of the Monitoring of the Subrecipient Activities Significant Deficiency Federal Program CARES Act, Assistance Listing No. 21.019 Criteria Per Section 2 A pass-through entity (PTE) must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals (2 CFR sections 200.332(d) through (f)). Condition During the audit, we noted that the review of the subrecipients activities was not adequately documented and therefore couldn?t not be verified through the audit procedures performed. Cause The City?s control was not effectively designed to document the review of the weekly reports. Effect The City?s review of the reports and activities of the subrecipient could not be ascertained as there was insufficient documentation of the review process. Questioned Costs No questioned costs. Identification as a Repeat Finding This is not a repeat finding. Recommendation We recommend the City implement controls to ensure the reviews performed are properly documented to demonstrate what was reviewed, by who and when. Views of Responsible Officials See attached Corrective Action Plan.
Finding Reference Number: 2021-005 Description of Finding: The City's review of the reports and activities of the sub-recipient could not be ascertained as there was insufficient documentation of the review process. Statement of Concurrence of Non-concurrence: During the process of this program, there were a series of phone calls and emails going back and forth about certain applications and whether or not they were qualified under the agreed upon conditions in the contract. Based on the lack of extensive paperwork, we agree with this finding. Corrective Action: The City has hired a Grants Administrator to oversee all grants issued to the City. This position will make sure to create electronic files for each grant that will have all documentation in one place that shows compliance. All emails and follow up to phone conversations will be documented as well.
FAC accepted this audit on March 12, 2019 — management decision was due September 12, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.