FAC Explorer

Audit 364417

FY End
2024-12-31
Total Expended
$10.92M
Findings
12
Programs
17
Organization: City of Thornton, Colorado (CO)
Year: 2024 Accepted: 2025-08-18
Auditor: Rsm US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
573761 2024-003 Significant Deficiency - L
573762 2024-002 Significant Deficiency - I
573763 2024-002 Significant Deficiency - I
573764 2024-002 Significant Deficiency - I
573765 2024-002 Significant Deficiency - I
573766 2024-003 Significant Deficiency - L
1150203 2024-003 Significant Deficiency - L
1150204 2024-002 Significant Deficiency - I
1150205 2024-002 Significant Deficiency - I
1150206 2024-002 Significant Deficiency - I
1150207 2024-002 Significant Deficiency - I
1150208 2024-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
20.939 Safe Streets and Roads for All $362,689 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $357,389 Yes 1
97.044 Assistance to Firefighters Grant $216,120 - 0
16.575 Crime Victim Assistance $177,836 - 0
81.128 Energy Efficiency and Conservation Block Grant Program (eecbg) $174,930 - 0
16.710 Public Safety Partnership and Community Policing Grants $105,555 - 0
20.205 Highway Planning and Construction $50,626 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $33,403 - 0
20.616 National Priority Safety Programs $26,121 - 0
14.218 Community Development Block Grants/entitlement Grants $25,588 Yes 1
16.753 Congressionally Recommended Awards $23,257 - 0
16.922 Equitable Sharing Program $18,720 - 0
20.600 State and Community Highway Safety $14,535 - 0
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $1,000 - 0
97.067 Homeland Security Grant Program $956 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $-11,980 - 0
15.507 Watersmart (sustain and Manage America’s Resources for Tomorrow) $-22,303 - 0

Contacts

Name Title Type
MAGWTB1HWA53 Kimberly Newhart Auditee
3035387255 Kevin Smith Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: Y Rate Explanation: The City does not have a negotiated indirect cost allocation plan and elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance, with the exception of the Department of Justice Crime Victim Assistance grant which is a pass-through from the Colorado Department of Public Safety, Federal Assistance Listing number 16.575, for which the 10% de minimis indirect cost rate was elected up to a maximum of $30,969 over the two year grant period ended December 31, 2024. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the City of Thornton, Colorado (the City) under programs of the federal government for the year ended December 31, 2024. All federal awards received directly from federal agencies, as well as federal awards passed through other governmental entities, are included in the Schedule. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in net position or cash flows of the City.
Title: Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: Y Rate Explanation: The City does not have a negotiated indirect cost allocation plan and elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance, with the exception of the Department of Justice Crime Victim Assistance grant which is a pass-through from the Colorado Department of Public Safety, Federal Assistance Listing number 16.575, for which the 10% de minimis indirect cost rate was elected up to a maximum of $30,969 over the two year grant period ended December 31, 2024. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
Title: Indirect Cost Rate Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: Y Rate Explanation: The City does not have a negotiated indirect cost allocation plan and elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance, with the exception of the Department of Justice Crime Victim Assistance grant which is a pass-through from the Colorado Department of Public Safety, Federal Assistance Listing number 16.575, for which the 10% de minimis indirect cost rate was elected up to a maximum of $30,969 over the two year grant period ended December 31, 2024. The City does not have a negotiated indirect cost allocation plan and elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance, with the exception of the Department of Justice Crime Victim Assistance grant which is a pass-through from the Colorado Department of Public Safety, Federal Assistance Listing number 16.575, for which the 10% de minimis indirect cost rate was elected up to a maximum of $30,969 over the two year grant period ended December 31, 2024.

Finding Details

Finding 2024-003
Finding 2024-003: Reporting Assistance Listing Program Title: CDBG – Entitlement/Special Purpose Grants Cluster: Community Development Block Grants/Entitlement Grants; COVID-19 - Community Development Block Grants/Entitlement Grants Assistance Listing Program Number: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Award Year: 2024 Award Numbers: B-20-MC-08-0015, B-20-MW-08-0015, B-21-MC-08-0015, B-22-MC-08-0015, B-23-MC-08-0015 Pass-through Entity: N/A Criteria: 2 CFR 200.303 requires that the non-federal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: The quarterly Cash on Hand reports and the annual FFATA report did not have documentation supporting a review by an employee other than the preparer prior to submission. The reports were prepared and submitted to the Department of Housing and Urban Development (“HUD”), but they were not reviewed by anyone other than the preparer prior to submission. Cause: The City does not have processes and controls in place to ensure that reports are reviewed and requirements are met. Effect or Potential Effect: Without a supervisory review, there is an increased risk of inaccurate reporting. Questioned Costs: None. Context: For the quarterly Cash on Hand reports and the annual FFATA report, there was no documentation supporting a supervisory review and approval of each of the reports. Identification as a Repeat Finding, If Applicable: Not Applicable Recommendation: We recommend the City establish polices and procedure to require documentation of a report reviewer other than the preparer, prior to submission of each required report. View of Responsible Officials: Management agrees with this finding.
Finding 2024-002
Finding 2024-002: Suspension and Debarment Assistance Listing Program Title: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Program Number: 21.027 Federal Agency: U.S. Department of the Treasury Award Year: 2024 Criteria: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The City does not have adequate controls in place to ensure that suspension and debarment compliance requirements are met. Cause: Although the City does have a process in place for verifying vendors paid with federal funds are not suspended or debarred from receiving federal funds, this verification took place after a contract was entered into with the vendor instead of before. Effect or Potential Effect: In the absence of appropriate controls, the City could enter into a contract with a vendor or subrecipient that is suspended or debarred from participating in federal programs, which would result in noncompliance with federal program requirements. Questioned Costs: None. Context: Out of a sample of four vendors where suspension and debarment checks were completed by the City, this verification was not completed prior to the City entering into contracts with those vendors. Identification as a Repeat Finding, If Applicable: Not Applicable Recommendation: We recommend the City implement procedures to properly ensure that suspension and debarment verification occurs prior entering into a covered transaction with a vendor that receives federal funds. View of Responsible Officials: Management agrees with this finding.
Finding 2024-002
Finding 2024-002: Suspension and Debarment Assistance Listing Program Title: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Program Number: 21.027 Federal Agency: U.S. Department of the Treasury Award Year: 2024 Criteria: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The City does not have adequate controls in place to ensure that suspension and debarment compliance requirements are met. Cause: Although the City does have a process in place for verifying vendors paid with federal funds are not suspended or debarred from receiving federal funds, this verification took place after a contract was entered into with the vendor instead of before. Effect or Potential Effect: In the absence of appropriate controls, the City could enter into a contract with a vendor or subrecipient that is suspended or debarred from participating in federal programs, which would result in noncompliance with federal program requirements. Questioned Costs: None. Context: Out of a sample of four vendors where suspension and debarment checks were completed by the City, this verification was not completed prior to the City entering into contracts with those vendors. Identification as a Repeat Finding, If Applicable: Not Applicable Recommendation: We recommend the City implement procedures to properly ensure that suspension and debarment verification occurs prior entering into a covered transaction with a vendor that receives federal funds. View of Responsible Officials: Management agrees with this finding.
Finding 2024-002
Finding 2024-002: Suspension and Debarment Assistance Listing Program Title: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Program Number: 21.027 Federal Agency: U.S. Department of the Treasury Award Year: 2024 Criteria: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The City does not have adequate controls in place to ensure that suspension and debarment compliance requirements are met. Cause: Although the City does have a process in place for verifying vendors paid with federal funds are not suspended or debarred from receiving federal funds, this verification took place after a contract was entered into with the vendor instead of before. Effect or Potential Effect: In the absence of appropriate controls, the City could enter into a contract with a vendor or subrecipient that is suspended or debarred from participating in federal programs, which would result in noncompliance with federal program requirements. Questioned Costs: None. Context: Out of a sample of four vendors where suspension and debarment checks were completed by the City, this verification was not completed prior to the City entering into contracts with those vendors. Identification as a Repeat Finding, If Applicable: Not Applicable Recommendation: We recommend the City implement procedures to properly ensure that suspension and debarment verification occurs prior entering into a covered transaction with a vendor that receives federal funds. View of Responsible Officials: Management agrees with this finding.
Finding 2024-002
Finding 2024-002: Suspension and Debarment Assistance Listing Program Title: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Program Number: 21.027 Federal Agency: U.S. Department of the Treasury Award Year: 2024 Criteria: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The City does not have adequate controls in place to ensure that suspension and debarment compliance requirements are met. Cause: Although the City does have a process in place for verifying vendors paid with federal funds are not suspended or debarred from receiving federal funds, this verification took place after a contract was entered into with the vendor instead of before. Effect or Potential Effect: In the absence of appropriate controls, the City could enter into a contract with a vendor or subrecipient that is suspended or debarred from participating in federal programs, which would result in noncompliance with federal program requirements. Questioned Costs: None. Context: Out of a sample of four vendors where suspension and debarment checks were completed by the City, this verification was not completed prior to the City entering into contracts with those vendors. Identification as a Repeat Finding, If Applicable: Not Applicable Recommendation: We recommend the City implement procedures to properly ensure that suspension and debarment verification occurs prior entering into a covered transaction with a vendor that receives federal funds. View of Responsible Officials: Management agrees with this finding.
Finding 2024-003
Finding 2024-003: Reporting Assistance Listing Program Title: CDBG – Entitlement/Special Purpose Grants Cluster: Community Development Block Grants/Entitlement Grants; COVID-19 - Community Development Block Grants/Entitlement Grants Assistance Listing Program Number: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Award Year: 2024 Award Numbers: B-20-MC-08-0015, B-20-MW-08-0015, B-21-MC-08-0015, B-22-MC-08-0015, B-23-MC-08-0015 Pass-through Entity: N/A Criteria: 2 CFR 200.303 requires that the non-federal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: The quarterly Cash on Hand reports and the annual FFATA report did not have documentation supporting a review by an employee other than the preparer prior to submission. The reports were prepared and submitted to the Department of Housing and Urban Development (“HUD”), but they were not reviewed by anyone other than the preparer prior to submission. Cause: The City does not have processes and controls in place to ensure that reports are reviewed and requirements are met. Effect or Potential Effect: Without a supervisory review, there is an increased risk of inaccurate reporting. Questioned Costs: None. Context: For the quarterly Cash on Hand reports and the annual FFATA report, there was no documentation supporting a supervisory review and approval of each of the reports. Identification as a Repeat Finding, If Applicable: Not Applicable Recommendation: We recommend the City establish polices and procedure to require documentation of a report reviewer other than the preparer, prior to submission of each required report. View of Responsible Officials: Management agrees with this finding.
Finding 2024-003
Finding 2024-003: Reporting Assistance Listing Program Title: CDBG – Entitlement/Special Purpose Grants Cluster: Community Development Block Grants/Entitlement Grants; COVID-19 - Community Development Block Grants/Entitlement Grants Assistance Listing Program Number: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Award Year: 2024 Award Numbers: B-20-MC-08-0015, B-20-MW-08-0015, B-21-MC-08-0015, B-22-MC-08-0015, B-23-MC-08-0015 Pass-through Entity: N/A Criteria: 2 CFR 200.303 requires that the non-federal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: The quarterly Cash on Hand reports and the annual FFATA report did not have documentation supporting a review by an employee other than the preparer prior to submission. The reports were prepared and submitted to the Department of Housing and Urban Development (“HUD”), but they were not reviewed by anyone other than the preparer prior to submission. Cause: The City does not have processes and controls in place to ensure that reports are reviewed and requirements are met. Effect or Potential Effect: Without a supervisory review, there is an increased risk of inaccurate reporting. Questioned Costs: None. Context: For the quarterly Cash on Hand reports and the annual FFATA report, there was no documentation supporting a supervisory review and approval of each of the reports. Identification as a Repeat Finding, If Applicable: Not Applicable Recommendation: We recommend the City establish polices and procedure to require documentation of a report reviewer other than the preparer, prior to submission of each required report. View of Responsible Officials: Management agrees with this finding.
Finding 2024-002
Finding 2024-002: Suspension and Debarment Assistance Listing Program Title: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Program Number: 21.027 Federal Agency: U.S. Department of the Treasury Award Year: 2024 Criteria: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The City does not have adequate controls in place to ensure that suspension and debarment compliance requirements are met. Cause: Although the City does have a process in place for verifying vendors paid with federal funds are not suspended or debarred from receiving federal funds, this verification took place after a contract was entered into with the vendor instead of before. Effect or Potential Effect: In the absence of appropriate controls, the City could enter into a contract with a vendor or subrecipient that is suspended or debarred from participating in federal programs, which would result in noncompliance with federal program requirements. Questioned Costs: None. Context: Out of a sample of four vendors where suspension and debarment checks were completed by the City, this verification was not completed prior to the City entering into contracts with those vendors. Identification as a Repeat Finding, If Applicable: Not Applicable Recommendation: We recommend the City implement procedures to properly ensure that suspension and debarment verification occurs prior entering into a covered transaction with a vendor that receives federal funds. View of Responsible Officials: Management agrees with this finding.
Finding 2024-002
Finding 2024-002: Suspension and Debarment Assistance Listing Program Title: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Program Number: 21.027 Federal Agency: U.S. Department of the Treasury Award Year: 2024 Criteria: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The City does not have adequate controls in place to ensure that suspension and debarment compliance requirements are met. Cause: Although the City does have a process in place for verifying vendors paid with federal funds are not suspended or debarred from receiving federal funds, this verification took place after a contract was entered into with the vendor instead of before. Effect or Potential Effect: In the absence of appropriate controls, the City could enter into a contract with a vendor or subrecipient that is suspended or debarred from participating in federal programs, which would result in noncompliance with federal program requirements. Questioned Costs: None. Context: Out of a sample of four vendors where suspension and debarment checks were completed by the City, this verification was not completed prior to the City entering into contracts with those vendors. Identification as a Repeat Finding, If Applicable: Not Applicable Recommendation: We recommend the City implement procedures to properly ensure that suspension and debarment verification occurs prior entering into a covered transaction with a vendor that receives federal funds. View of Responsible Officials: Management agrees with this finding.
Finding 2024-002
Finding 2024-002: Suspension and Debarment Assistance Listing Program Title: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Program Number: 21.027 Federal Agency: U.S. Department of the Treasury Award Year: 2024 Criteria: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The City does not have adequate controls in place to ensure that suspension and debarment compliance requirements are met. Cause: Although the City does have a process in place for verifying vendors paid with federal funds are not suspended or debarred from receiving federal funds, this verification took place after a contract was entered into with the vendor instead of before. Effect or Potential Effect: In the absence of appropriate controls, the City could enter into a contract with a vendor or subrecipient that is suspended or debarred from participating in federal programs, which would result in noncompliance with federal program requirements. Questioned Costs: None. Context: Out of a sample of four vendors where suspension and debarment checks were completed by the City, this verification was not completed prior to the City entering into contracts with those vendors. Identification as a Repeat Finding, If Applicable: Not Applicable Recommendation: We recommend the City implement procedures to properly ensure that suspension and debarment verification occurs prior entering into a covered transaction with a vendor that receives federal funds. View of Responsible Officials: Management agrees with this finding.
Finding 2024-002
Finding 2024-002: Suspension and Debarment Assistance Listing Program Title: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Program Number: 21.027 Federal Agency: U.S. Department of the Treasury Award Year: 2024 Criteria: The Federal Government requires that when a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. In addition, per the Uniform Guidance 2 CFR 200.303, nonfederal entities receiving federal awards are required to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition: The City does not have adequate controls in place to ensure that suspension and debarment compliance requirements are met. Cause: Although the City does have a process in place for verifying vendors paid with federal funds are not suspended or debarred from receiving federal funds, this verification took place after a contract was entered into with the vendor instead of before. Effect or Potential Effect: In the absence of appropriate controls, the City could enter into a contract with a vendor or subrecipient that is suspended or debarred from participating in federal programs, which would result in noncompliance with federal program requirements. Questioned Costs: None. Context: Out of a sample of four vendors where suspension and debarment checks were completed by the City, this verification was not completed prior to the City entering into contracts with those vendors. Identification as a Repeat Finding, If Applicable: Not Applicable Recommendation: We recommend the City implement procedures to properly ensure that suspension and debarment verification occurs prior entering into a covered transaction with a vendor that receives federal funds. View of Responsible Officials: Management agrees with this finding.
Finding 2024-003
Finding 2024-003: Reporting Assistance Listing Program Title: CDBG – Entitlement/Special Purpose Grants Cluster: Community Development Block Grants/Entitlement Grants; COVID-19 - Community Development Block Grants/Entitlement Grants Assistance Listing Program Number: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Award Year: 2024 Award Numbers: B-20-MC-08-0015, B-20-MW-08-0015, B-21-MC-08-0015, B-22-MC-08-0015, B-23-MC-08-0015 Pass-through Entity: N/A Criteria: 2 CFR 200.303 requires that the non-federal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: The quarterly Cash on Hand reports and the annual FFATA report did not have documentation supporting a review by an employee other than the preparer prior to submission. The reports were prepared and submitted to the Department of Housing and Urban Development (“HUD”), but they were not reviewed by anyone other than the preparer prior to submission. Cause: The City does not have processes and controls in place to ensure that reports are reviewed and requirements are met. Effect or Potential Effect: Without a supervisory review, there is an increased risk of inaccurate reporting. Questioned Costs: None. Context: For the quarterly Cash on Hand reports and the annual FFATA report, there was no documentation supporting a supervisory review and approval of each of the reports. Identification as a Repeat Finding, If Applicable: Not Applicable Recommendation: We recommend the City establish polices and procedure to require documentation of a report reviewer other than the preparer, prior to submission of each required report. View of Responsible Officials: Management agrees with this finding.