FAC Explorer

Audit 413438

FY End
2025-12-31
Total Expended
$81.32M
Findings
1
Programs
29
Organization: City of Dayton (OH)
Year: 2025 Accepted: 2026-09-30
Auditor: PLATTENBURG & ASSOCIATES

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1238588 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
66.458 CLEAN WATER STATE REVOLVING FUND $40.12M Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $7.73M Yes 1
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $6.11M Yes 0
14.267 CONTINUUM OF CARE PROGRAM $4.03M Yes 0
20.205 HIGHWAY PLANNING AND CONSTRUCTION $3.38M Yes 0
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $2.86M Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.35M Yes 0
20.287 SURFACE TRANSPORTATION BLOCK GRANT PROGRAM $787,210 Yes 0
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $513,978 Yes 0
20.268 CONGESTION MITIGATION AND AIR QUALITY IMPROVEMENT PROGRAM (CMAQ) $435,699 Yes 0
97.044 ASSISTANCE TO FIREFIGHTERS GRANT $383,825 Yes 0
16.922 EQUITABLE SHARING PROGRAM $383,300 Yes 0
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $203,182 Yes 0
19.900 AEECA/ESF PD PROGRAMS $128,821 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $118,434 Yes 0
81.128 ENERGY EFFICIENCY AND CONSERVATION BLOCK GRANT PROGRAM (EECBG) $100,709 Yes 0
20.939 SAFE STREETS AND ROADS FOR ALL $98,317 Yes 0
10.727 INFLATION REDUCTION ACT URBAN & COMMUNITY FORESTRY PROGRAM $97,950 Yes 0
14.401 FAIR HOUSING ASSISTANCE PROGRAM $89,336 Yes 0
16.036 COMPREHENSIVE FORENSIC DNA ANALYSIS GRANT PROGRAM $88,312 Yes 0
11.307 ECONOMIC ADJUSTMENT ASSISTANCE $49,500 Yes 0
81.041 STATE ENERGY PROGRAM $48,999 Yes 0
14.905 LEAD HAZARD REDUCTION DEMONSTRATION GRANT PROGRAM $32,986 Yes 0
16.575 CRIME VICTIM ASSISTANCE $32,783 Yes 0
97.067 HOMELAND SECURITY GRANT PROGRAM $27,298 Yes 0
20.608 MINIMUM PENALTIES FOR REPEAT OFFENDERS FOR DRIVING WHILE INTOXICATED $21,030 Yes 0
20.265 CARBON REDUCTION PROGRAM $7,251 Yes 0
66.468 DRINKING WATER STATE REVOLVING FUND $1,255 Yes 0
16.838 COMPREHENSIVE OPIOID, STIMULANT, AND SUBSTANCE USE PROGRAM $70 Yes 0

Contacts

Name Title Type
F3GKKFFDPQR3 Kena Brown Auditee
9373333578 Kevin Vaughn Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the Federal award activity of City of Dayton, Ohio (the City) under programs of the federal government for the year ended December 31, 2025. The information on this Schedule is prepared 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’s Operations, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City.
The City passes certain Federal awards received from the United States Department of Housing and Urban Development to other governments or not-for-profit agencies (subrecipients). As Note B describes, the City reports expenditures of Federal awards to subrecipients when paid in cash. As a subrecipient, the City has certain compliance responsibilities, such as monitoring its subrecipients to help assure they use these subawards as authorized by laws, regulations, and the provisions of contracts or grant agreements, and that subrecipients achieve the award’s performance goals.
Certain Federal programs require the City to contribute non-Federal funds (matching funds) to support the Federally funded programs. The City has met its matching requirements. The Schedule does not include the expenditure of non-Federal matching funds.
The City received State and Local Fiscal Recovery Funds administered through the Ohio Office of Criminal Justice Services. Expenditures totaling $699,502 were not reported on the Schedule for the year ended December 31, 2024 and December 31, 2023. These expenditures are included on the Schedule for the year ended December 31, 2025.

Finding Details

Finding 2025-001
Federal Program Information: Community Development Block Grant Cluster Entitlement/Special Grants - Community Development Block Grants/Entitlement Grants AL # 14.218 Criteria: 2 CFR 200.329 and the terms and conditions of the federal award requires the entity to submit reports quarterly and timely. Condition: The quarterly reports were not submitted timely within the required time period. Questioned Costs: None Context: The quarterly reports tested were not submitted within the required 30 calendar days after the reporting period. Cause/Effect: The City failed to submit the quarterly reports timely. Repeat Finding from Prior Audit?: No Recommendation: We recommend review of current practices and implement policies establishing monitoring procedures related to reports. Management Response: To correct this deficiency and ensure timely reporting, the Community Development Division Manager has transferred the reconciliation and report preparation to the Community Development Grant Administrator, who will begin submitting reports for Q2 2026 (4/1-6/30/26). Additional measures that have been implemented include cross-training with project management staff to ensure multiple staff have the ability to submit quarterly reports, as well as the implementation of a Division-wide calendar with all reporting dates and submission requirements documented in annual reminders that each team member receives at the 30-15-1 day reminder marks prior to the final due date.