FAC Explorer

Audit 11379

FY End
2022-12-31
Total Expended
$1.76M
Findings
4
Programs
4
Organization: Town of Hamburg (NY)
Year: 2022 Accepted: 2024-01-12
Auditor: Allied CPAS PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
8444 2022-001 - - I
8445 2022-001 - - I
584886 2022-001 - - I
584887 2022-001 - - I

Programs

ALN Program Spent Major Findings
14.218 Community Development Block Grants/entitlement Grants $524,505 Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $514,819 Yes 1
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $91,249 - 0
16.922 Equitable Sharing Program $26,564 - 0

Contacts

Name Title Type
RALWE4Z4FRF5 Patrick Shea Auditee
7166496111 Jason Mayausky Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - Basis of Presentation Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the Town and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements. Federal grants received by the Town are subject to audit and adjustment. If any expenditure is disallowed by the grantor agencies as a result of such audit, the grantor agencies could make claims to reimbursement, which would become a liability of the Town of Hamburg, New York. De Minimis Rate Used: N Rate Explanation: The Town has elected not to use the 10-percent de minimis indirect cost rate allowable under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of the Town of Hamburg, New York under programs of the federal government for the year ended December 31, 2022. 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 Town, it is not intended to and does not present the financial position, changes in net position or cash flows for the Town.
Title: Note 2 – Summary of Significant Accounting Policies Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the Town and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements. Federal grants received by the Town are subject to audit and adjustment. If any expenditure is disallowed by the grantor agencies as a result of such audit, the grantor agencies could make claims to reimbursement, which would become a liability of the Town of Hamburg, New York. De Minimis Rate Used: N Rate Explanation: The Town has elected not to use the 10-percent de minimis indirect cost rate allowable under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the Town and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements. Federal grants received by the Town are subject to audit and adjustment. If any expenditure is disallowed by the grantor agencies as a result of such audit, the grantor agencies could make claims to reimbursement, which would become a liability of the Town of Hamburg, New York. The Town has elected not to use the 10-percent de minimis indirect cost rate allowable under the Uniform Guidance.
Title: Note 3 - Subrecipients Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the Town and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the basic financial statements. Federal grants received by the Town are subject to audit and adjustment. If any expenditure is disallowed by the grantor agencies as a result of such audit, the grantor agencies could make claims to reimbursement, which would become a liability of the Town of Hamburg, New York. De Minimis Rate Used: N Rate Explanation: The Town has elected not to use the 10-percent de minimis indirect cost rate allowable under the Uniform Guidance. Of the federal expenditures presented in the Schedule of Expenditures of Federal Awards, the Town provided federal awards to subrecipients as follows:

Finding Details

Finding 2022-001
Assistance Listing No.: 14. 218 - Community Development Block Grant I Entitlement Grant, 21. 027 - Covid-19 - Coronavirus State and Local Fiscal Recovery Funds Direct Awards for the Year Ended December 31, 2022 Federal Agencies: U.S. Department of Housing and Urban Development and U.S. Department of Treasury Criteria: The Town's procurement policies and procedures must conform to regulations for federal award activity in accordance with Title 2 U.S. Code of Federal Regulations, Part 200, Sections 200.318 - 200.327. Under the Uniform Guidance requirements, federal award recipients should have these policies implemented. Condition: During the audit for the year ended December 31 , 2022, it was noted that the Town's policies and procedures for procurement did not include information necessary to comply with the Uniform Guidance. Cause: The Town has not incorporated elements of the Uniform Guidance in their existing policies and procedures. Effect or possible effect: The Town's policies and procedures are not in compliance with Uniform Guidance standards. This noncompliance could result in a lack of proper internal control over purchasing, an increased risk of overspending, and could have a negative impact on current and future federal awards. Questioned costs: There were no questioned costs identified as part of the single audit. Context: This finding was identified as part of the compliance audit for the year ended December 31, 2022, by means of conducting tests of compliance and inquiring of management. Recommendation: We recommend that the Town review their policies and procedures and make necessary updates to comply with the procurement standards required by the Uniform Guidance. We also recommend that the Town review and modernize their fiscal policies manual and follow a standard for procurement across all departments. View of responsible officials: The Town will review their policies and procedures and make the necessary updates identified above.
Finding 2022-001
Assistance Listing No.: 14. 218 - Community Development Block Grant I Entitlement Grant, 21. 027 - Covid-19 - Coronavirus State and Local Fiscal Recovery Funds Direct Awards for the Year Ended December 31, 2022 Federal Agencies: U.S. Department of Housing and Urban Development and U.S. Department of Treasury Criteria: The Town's procurement policies and procedures must conform to regulations for federal award activity in accordance with Title 2 U.S. Code of Federal Regulations, Part 200, Sections 200.318 - 200.327. Under the Uniform Guidance requirements, federal award recipients should have these policies implemented. Condition: During the audit for the year ended December 31 , 2022, it was noted that the Town's policies and procedures for procurement did not include information necessary to comply with the Uniform Guidance. Cause: The Town has not incorporated elements of the Uniform Guidance in their existing policies and procedures. Effect or possible effect: The Town's policies and procedures are not in compliance with Uniform Guidance standards. This noncompliance could result in a lack of proper internal control over purchasing, an increased risk of overspending, and could have a negative impact on current and future federal awards. Questioned costs: There were no questioned costs identified as part of the single audit. Context: This finding was identified as part of the compliance audit for the year ended December 31, 2022, by means of conducting tests of compliance and inquiring of management. Recommendation: We recommend that the Town review their policies and procedures and make necessary updates to comply with the procurement standards required by the Uniform Guidance. We also recommend that the Town review and modernize their fiscal policies manual and follow a standard for procurement across all departments. View of responsible officials: The Town will review their policies and procedures and make the necessary updates identified above.
Finding 2022-001
Assistance Listing No.: 14. 218 - Community Development Block Grant I Entitlement Grant, 21. 027 - Covid-19 - Coronavirus State and Local Fiscal Recovery Funds Direct Awards for the Year Ended December 31, 2022 Federal Agencies: U.S. Department of Housing and Urban Development and U.S. Department of Treasury Criteria: The Town's procurement policies and procedures must conform to regulations for federal award activity in accordance with Title 2 U.S. Code of Federal Regulations, Part 200, Sections 200.318 - 200.327. Under the Uniform Guidance requirements, federal award recipients should have these policies implemented. Condition: During the audit for the year ended December 31 , 2022, it was noted that the Town's policies and procedures for procurement did not include information necessary to comply with the Uniform Guidance. Cause: The Town has not incorporated elements of the Uniform Guidance in their existing policies and procedures. Effect or possible effect: The Town's policies and procedures are not in compliance with Uniform Guidance standards. This noncompliance could result in a lack of proper internal control over purchasing, an increased risk of overspending, and could have a negative impact on current and future federal awards. Questioned costs: There were no questioned costs identified as part of the single audit. Context: This finding was identified as part of the compliance audit for the year ended December 31, 2022, by means of conducting tests of compliance and inquiring of management. Recommendation: We recommend that the Town review their policies and procedures and make necessary updates to comply with the procurement standards required by the Uniform Guidance. We also recommend that the Town review and modernize their fiscal policies manual and follow a standard for procurement across all departments. View of responsible officials: The Town will review their policies and procedures and make the necessary updates identified above.
Finding 2022-001
Assistance Listing No.: 14. 218 - Community Development Block Grant I Entitlement Grant, 21. 027 - Covid-19 - Coronavirus State and Local Fiscal Recovery Funds Direct Awards for the Year Ended December 31, 2022 Federal Agencies: U.S. Department of Housing and Urban Development and U.S. Department of Treasury Criteria: The Town's procurement policies and procedures must conform to regulations for federal award activity in accordance with Title 2 U.S. Code of Federal Regulations, Part 200, Sections 200.318 - 200.327. Under the Uniform Guidance requirements, federal award recipients should have these policies implemented. Condition: During the audit for the year ended December 31 , 2022, it was noted that the Town's policies and procedures for procurement did not include information necessary to comply with the Uniform Guidance. Cause: The Town has not incorporated elements of the Uniform Guidance in their existing policies and procedures. Effect or possible effect: The Town's policies and procedures are not in compliance with Uniform Guidance standards. This noncompliance could result in a lack of proper internal control over purchasing, an increased risk of overspending, and could have a negative impact on current and future federal awards. Questioned costs: There were no questioned costs identified as part of the single audit. Context: This finding was identified as part of the compliance audit for the year ended December 31, 2022, by means of conducting tests of compliance and inquiring of management. Recommendation: We recommend that the Town review their policies and procedures and make necessary updates to comply with the procurement standards required by the Uniform Guidance. We also recommend that the Town review and modernize their fiscal policies manual and follow a standard for procurement across all departments. View of responsible officials: The Town will review their policies and procedures and make the necessary updates identified above.