FAC Explorer

Audit 386178

FY End
2025-06-30
Total Expended
$13.89M
Findings
1
Programs
15
Organization: City of Council Bluffs (IA)
Year: 2025 Accepted: 2026-02-09
Auditor: FORVIS MAZARS LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1172832 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $6.82M Yes 0
20.205 HIGHWAY PLANNING AND CONSTRUCTION $1.56M Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $764,481 Yes 1
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $520,309 Yes 0
14.251 ECONOMIC DEVELOPMENT INITIATIVE, COMMUNITY PROJECT FUNDING, AND MISCELLANEOUS GRANTS $406,401 Yes 0
66.818 BROWNFIELDS MULTIPURPOSE, ASSESSMENT, REVOLVING LOAN FUND, AND CLEANUP COOPERATIVE AGREEMENTS $396,118 Yes 0
14.905 LEAD HAZARD REDUCTION DEMONSTRATION GRANT PROGRAM $233,576 Yes 0
21.026 HOMEOWNER ASSISTANCE FUND $181,359 Yes 0
10.727 INFLATION REDUCTION ACT URBAN & COMMUNITY FORESTRY PROGRAM $149,534 Yes 0
20.513 ENHANCED MOBILITY OF SENIORS AND INDIVIDUALS WITH DISABILITIES $90,000 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $71,000 Yes 0
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $51,407 Yes 0
95.001 HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM $22,615 Yes 0
16.607 BULLETPROOF VEST PARTNERSHIP PROGRAM $1,600 Yes 0
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $1,109 Yes 0

Contacts

Name Title Type
MP6AX535XXK3 Danielle Bemis Auditee
7128905305 Amy Shreck Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of the City of Council Bluffs (the City) under programs of the federal governments for the year ended June 30, 2025. The information in this Schedule is presented in accordance with the requirements of the 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 fund balance/net position, or cash flows of the City.
Expenditures reported on the Schedule are reported on the accrual basis of accounting, except for sub recipient expenditures, which are recorded on the cash basis. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenses are not allowable or are limited as to reimbursement.
The City has elected not to use the de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2025-001
Assistance Listing Number 14.218 – CDBG Entitlement/Special Purpose Grants Cluster Department of Housing and Urban Development, Award Number B-24-MC-19-005 Award Period – January 1, 2024 – September 1, 2031 Criteria or specific requirement – Subaward agreements, amendments, and modifications that are at or above the subaward reporting requirement under Title 2 of the Code of Federal Regulations must be reported in the Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward or subaward amendment obligation was made. Condition – Subaward information was not reported in FSRS within the required time frame. Cause – Federal awards are awarded by the federal agency late in the calendar year with effective dates of January 1 of the same year. This results in subawards being obligated late in the calendar year after the grant has been awarded to the City. The City reported subaward information in FSRS before the calendar year ended. Effect - Reporting provides information to the public to hold the government accountable for each spending decision and assist with reducing wasteful spending. Untimely reporting does not provide an accurate detail of government spending. Questioned costs - None. Context – Subaward agreements and modifications were obligated during fiscal year 2025 to which the FFATA requirements applied. We selected a sample of one subaward out of a population of three. The one subaward tested was not submitted in a timely manner. The sample was not, and was not intended to be, a stastically valid sample. Identification as a repeat finding, if applicable – See 2024-001. Recommendation – We recommend that procedures related to reporting of subaward information in FSRS be improved to provide timely reporting. Views of responsible officials and planned corrective actions – Housing and Economic Development Staff will update its internal policy to submit FFATA within 30 days of the final execution of the CDBG annual budget, Annual Action Plan, and subaward agreements, along with any amendments to these listed agreements. The original agreements typically happen in October and will be completed by November to meet the standard of submission within 30 days of allocation. We will also review amendments to ensure they are also filed within 30 days of execution.