FAC Explorer

Audit 12655

FY End
2023-06-30
Total Expended
$5.53M
Findings
24
Programs
11
Organization: City of Greenville, North Carolina (NC)
Year: 2023 Accepted: 2024-01-22
Auditor: Cherry Bekaert LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
9262 2023-001 Significant Deficiency - L
9263 2023-002 Significant Deficiency - N
9264 2023-001 Significant Deficiency - L
9265 2023-002 Significant Deficiency - N
9266 2023-001 Significant Deficiency - L
9267 2023-002 Significant Deficiency - N
9268 2023-001 Significant Deficiency - L
9269 2023-002 Significant Deficiency - N
9270 2023-001 Significant Deficiency - L
9271 2023-002 Significant Deficiency - N
9272 2023-001 Significant Deficiency - L
9273 2023-002 Significant Deficiency - N
585704 2023-001 Significant Deficiency - L
585705 2023-002 Significant Deficiency - N
585706 2023-001 Significant Deficiency - L
585707 2023-002 Significant Deficiency - N
585708 2023-001 Significant Deficiency - L
585709 2023-002 Significant Deficiency - N
585710 2023-001 Significant Deficiency - L
585711 2023-002 Significant Deficiency - N
585712 2023-001 Significant Deficiency - L
585713 2023-002 Significant Deficiency - N
585714 2023-001 Significant Deficiency - L
585715 2023-002 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
20.205 Highway Planning and Construction $960,352 Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $813,419 Yes 0
14.218 Community Development Block Grants/entitlement Grants $265,387 Yes 2
20.507 Federal Transit_formula Grants $258,626 - 0
16.922 Equitable Sharing Program $224,662 - 0
93.238 Nc Dept. of Environmental Quality - Arpa $105,000 - 0
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $41,784 - 0
16.710 Public Safety Partnership and Community Policing Grants $20,425 - 0
14.239 Home Investment Partnerships Program $20,000 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $11,060 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $3,930 - 0

Contacts

Name Title Type
VN9DCCHS1FZ5 Jacob Joyner Auditee
2523294441 April Adams Auditor
No contacts on file

Notes to SEFA

Title: Note 1- Basis of presentation Accounting Policies: Expenditures reported in the SEFSA are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The City of Greenville has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal and State awards ("SEFSA") includes the federal and State grant activity of the City of Greenville under the programs of the federal government and the State of North Carolina for the year ended June 30, 2023. The information in this SEFSA is presented in accordance with the requirements of Title 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and the State Single Audit Implementation Act. Because the Schedule presents only a selected portion of the operations of the City of Greenville, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the City of Greenville.
Title: Note 3- State match to Federal Transit Cluster Grant Accounting Policies: Expenditures reported in the SEFSA are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The City of Greenville has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The North Carolina Department of Transportation Urban/Regional Bus and Facility Program grant provides the state match to the NC-04-0032-00 grant.

Finding Details

Finding 2023-001
Finding: 2023-001 US Department of Housing and Urban Development Assistance Listing Number 14.218 Program Name: Community Development Block Grant Nonmaterial noncompliance - Reporting Criteria: In accordance with the Federal Funding Accountability and Transparency Act (FFATA) prime contractors awarded a Federal contract subject to Federal Acquisition Regulation clause 52.204-10 are required to file a FFATA subaward report for subcontracts greater than $30,000. Condition: The City had one subaward of $30,000 in the current fiscal year and did not complete or submit the FFATA report during the current fiscal year. Effect: The City is not in compliance with the reporting requirements related to the program. Questioned costs: None noted. Cause: The City was unaware of the requirement to file the FFATA report. Recommendation: We recommend the City review all grant agreements to ensure all applicable reporting requirements are properly completed each year going forward. Management’s Response: Management agrees with the finding and is implementing procedures to correct this which is discussed in the corrective action plan.
Finding 2023-002
Finding: 2023-002 US Department of Housing and Urban Development Assistance Listing Number 14.218 Program Name: Community Development Block Grant Nonmaterial noncompliance – Special Tests and Provisions Criteria: Community Development Block Grant funds cannot be obligated or expended before receipt of HUD’s approval of a Request for Release of Funds (RROF) and environmental certification in accordance with 24 CFR 58. Condition: The City did not complete the RROF in current fiscal year and therefore the City obligated and expended program funds before HUD approval. Effect: The City is not in compliance with the requirements of the program. Questioned costs: None noted. Cause: Management oversight in the transition of key employees. Recommendation: We recommend the City implement a process to ensure all reporting and requests for the grant are completed each year going forward. Management’s Response: Management agrees with the finding and is implementing procedures to correct this which is discussed in the corrective action plan.
Finding 2023-001
Finding: 2023-001 US Department of Housing and Urban Development Assistance Listing Number 14.218 Program Name: Community Development Block Grant Nonmaterial noncompliance - Reporting Criteria: In accordance with the Federal Funding Accountability and Transparency Act (FFATA) prime contractors awarded a Federal contract subject to Federal Acquisition Regulation clause 52.204-10 are required to file a FFATA subaward report for subcontracts greater than $30,000. Condition: The City had one subaward of $30,000 in the current fiscal year and did not complete or submit the FFATA report during the current fiscal year. Effect: The City is not in compliance with the reporting requirements related to the program. Questioned costs: None noted. Cause: The City was unaware of the requirement to file the FFATA report. Recommendation: We recommend the City review all grant agreements to ensure all applicable reporting requirements are properly completed each year going forward. Management’s Response: Management agrees with the finding and is implementing procedures to correct this which is discussed in the corrective action plan.
Finding 2023-002
Finding: 2023-002 US Department of Housing and Urban Development Assistance Listing Number 14.218 Program Name: Community Development Block Grant Nonmaterial noncompliance – Special Tests and Provisions Criteria: Community Development Block Grant funds cannot be obligated or expended before receipt of HUD’s approval of a Request for Release of Funds (RROF) and environmental certification in accordance with 24 CFR 58. Condition: The City did not complete the RROF in current fiscal year and therefore the City obligated and expended program funds before HUD approval. Effect: The City is not in compliance with the requirements of the program. Questioned costs: None noted. Cause: Management oversight in the transition of key employees. Recommendation: We recommend the City implement a process to ensure all reporting and requests for the grant are completed each year going forward. Management’s Response: Management agrees with the finding and is implementing procedures to correct this which is discussed in the corrective action plan.
Finding 2023-001
Finding: 2023-001 US Department of Housing and Urban Development Assistance Listing Number 14.218 Program Name: Community Development Block Grant Nonmaterial noncompliance - Reporting Criteria: In accordance with the Federal Funding Accountability and Transparency Act (FFATA) prime contractors awarded a Federal contract subject to Federal Acquisition Regulation clause 52.204-10 are required to file a FFATA subaward report for subcontracts greater than $30,000. Condition: The City had one subaward of $30,000 in the current fiscal year and did not complete or submit the FFATA report during the current fiscal year. Effect: The City is not in compliance with the reporting requirements related to the program. Questioned costs: None noted. Cause: The City was unaware of the requirement to file the FFATA report. Recommendation: We recommend the City review all grant agreements to ensure all applicable reporting requirements are properly completed each year going forward. Management’s Response: Management agrees with the finding and is implementing procedures to correct this which is discussed in the corrective action plan.
Finding 2023-002
Finding: 2023-002 US Department of Housing and Urban Development Assistance Listing Number 14.218 Program Name: Community Development Block Grant Nonmaterial noncompliance – Special Tests and Provisions Criteria: Community Development Block Grant funds cannot be obligated or expended before receipt of HUD’s approval of a Request for Release of Funds (RROF) and environmental certification in accordance with 24 CFR 58. Condition: The City did not complete the RROF in current fiscal year and therefore the City obligated and expended program funds before HUD approval. Effect: The City is not in compliance with the requirements of the program. Questioned costs: None noted. Cause: Management oversight in the transition of key employees. Recommendation: We recommend the City implement a process to ensure all reporting and requests for the grant are completed each year going forward. Management’s Response: Management agrees with the finding and is implementing procedures to correct this which is discussed in the corrective action plan.
Finding 2023-001
Finding: 2023-001 US Department of Housing and Urban Development Assistance Listing Number 14.218 Program Name: Community Development Block Grant Nonmaterial noncompliance - Reporting Criteria: In accordance with the Federal Funding Accountability and Transparency Act (FFATA) prime contractors awarded a Federal contract subject to Federal Acquisition Regulation clause 52.204-10 are required to file a FFATA subaward report for subcontracts greater than $30,000. Condition: The City had one subaward of $30,000 in the current fiscal year and did not complete or submit the FFATA report during the current fiscal year. Effect: The City is not in compliance with the reporting requirements related to the program. Questioned costs: None noted. Cause: The City was unaware of the requirement to file the FFATA report. Recommendation: We recommend the City review all grant agreements to ensure all applicable reporting requirements are properly completed each year going forward. Management’s Response: Management agrees with the finding and is implementing procedures to correct this which is discussed in the corrective action plan.
Finding 2023-002
Finding: 2023-002 US Department of Housing and Urban Development Assistance Listing Number 14.218 Program Name: Community Development Block Grant Nonmaterial noncompliance – Special Tests and Provisions Criteria: Community Development Block Grant funds cannot be obligated or expended before receipt of HUD’s approval of a Request for Release of Funds (RROF) and environmental certification in accordance with 24 CFR 58. Condition: The City did not complete the RROF in current fiscal year and therefore the City obligated and expended program funds before HUD approval. Effect: The City is not in compliance with the requirements of the program. Questioned costs: None noted. Cause: Management oversight in the transition of key employees. Recommendation: We recommend the City implement a process to ensure all reporting and requests for the grant are completed each year going forward. Management’s Response: Management agrees with the finding and is implementing procedures to correct this which is discussed in the corrective action plan.
Finding 2023-001
Finding: 2023-001 US Department of Housing and Urban Development Assistance Listing Number 14.218 Program Name: Community Development Block Grant Nonmaterial noncompliance - Reporting Criteria: In accordance with the Federal Funding Accountability and Transparency Act (FFATA) prime contractors awarded a Federal contract subject to Federal Acquisition Regulation clause 52.204-10 are required to file a FFATA subaward report for subcontracts greater than $30,000. Condition: The City had one subaward of $30,000 in the current fiscal year and did not complete or submit the FFATA report during the current fiscal year. Effect: The City is not in compliance with the reporting requirements related to the program. Questioned costs: None noted. Cause: The City was unaware of the requirement to file the FFATA report. Recommendation: We recommend the City review all grant agreements to ensure all applicable reporting requirements are properly completed each year going forward. Management’s Response: Management agrees with the finding and is implementing procedures to correct this which is discussed in the corrective action plan.
Finding 2023-002
Finding: 2023-002 US Department of Housing and Urban Development Assistance Listing Number 14.218 Program Name: Community Development Block Grant Nonmaterial noncompliance – Special Tests and Provisions Criteria: Community Development Block Grant funds cannot be obligated or expended before receipt of HUD’s approval of a Request for Release of Funds (RROF) and environmental certification in accordance with 24 CFR 58. Condition: The City did not complete the RROF in current fiscal year and therefore the City obligated and expended program funds before HUD approval. Effect: The City is not in compliance with the requirements of the program. Questioned costs: None noted. Cause: Management oversight in the transition of key employees. Recommendation: We recommend the City implement a process to ensure all reporting and requests for the grant are completed each year going forward. Management’s Response: Management agrees with the finding and is implementing procedures to correct this which is discussed in the corrective action plan.
Finding 2023-001
Finding: 2023-001 US Department of Housing and Urban Development Assistance Listing Number 14.218 Program Name: Community Development Block Grant Nonmaterial noncompliance - Reporting Criteria: In accordance with the Federal Funding Accountability and Transparency Act (FFATA) prime contractors awarded a Federal contract subject to Federal Acquisition Regulation clause 52.204-10 are required to file a FFATA subaward report for subcontracts greater than $30,000. Condition: The City had one subaward of $30,000 in the current fiscal year and did not complete or submit the FFATA report during the current fiscal year. Effect: The City is not in compliance with the reporting requirements related to the program. Questioned costs: None noted. Cause: The City was unaware of the requirement to file the FFATA report. Recommendation: We recommend the City review all grant agreements to ensure all applicable reporting requirements are properly completed each year going forward. Management’s Response: Management agrees with the finding and is implementing procedures to correct this which is discussed in the corrective action plan.
Finding 2023-002
Finding: 2023-002 US Department of Housing and Urban Development Assistance Listing Number 14.218 Program Name: Community Development Block Grant Nonmaterial noncompliance – Special Tests and Provisions Criteria: Community Development Block Grant funds cannot be obligated or expended before receipt of HUD’s approval of a Request for Release of Funds (RROF) and environmental certification in accordance with 24 CFR 58. Condition: The City did not complete the RROF in current fiscal year and therefore the City obligated and expended program funds before HUD approval. Effect: The City is not in compliance with the requirements of the program. Questioned costs: None noted. Cause: Management oversight in the transition of key employees. Recommendation: We recommend the City implement a process to ensure all reporting and requests for the grant are completed each year going forward. Management’s Response: Management agrees with the finding and is implementing procedures to correct this which is discussed in the corrective action plan.
Finding 2023-001
Finding: 2023-001 US Department of Housing and Urban Development Assistance Listing Number 14.218 Program Name: Community Development Block Grant Nonmaterial noncompliance - Reporting Criteria: In accordance with the Federal Funding Accountability and Transparency Act (FFATA) prime contractors awarded a Federal contract subject to Federal Acquisition Regulation clause 52.204-10 are required to file a FFATA subaward report for subcontracts greater than $30,000. Condition: The City had one subaward of $30,000 in the current fiscal year and did not complete or submit the FFATA report during the current fiscal year. Effect: The City is not in compliance with the reporting requirements related to the program. Questioned costs: None noted. Cause: The City was unaware of the requirement to file the FFATA report. Recommendation: We recommend the City review all grant agreements to ensure all applicable reporting requirements are properly completed each year going forward. Management’s Response: Management agrees with the finding and is implementing procedures to correct this which is discussed in the corrective action plan.
Finding 2023-002
Finding: 2023-002 US Department of Housing and Urban Development Assistance Listing Number 14.218 Program Name: Community Development Block Grant Nonmaterial noncompliance – Special Tests and Provisions Criteria: Community Development Block Grant funds cannot be obligated or expended before receipt of HUD’s approval of a Request for Release of Funds (RROF) and environmental certification in accordance with 24 CFR 58. Condition: The City did not complete the RROF in current fiscal year and therefore the City obligated and expended program funds before HUD approval. Effect: The City is not in compliance with the requirements of the program. Questioned costs: None noted. Cause: Management oversight in the transition of key employees. Recommendation: We recommend the City implement a process to ensure all reporting and requests for the grant are completed each year going forward. Management’s Response: Management agrees with the finding and is implementing procedures to correct this which is discussed in the corrective action plan.
Finding 2023-001
Finding: 2023-001 US Department of Housing and Urban Development Assistance Listing Number 14.218 Program Name: Community Development Block Grant Nonmaterial noncompliance - Reporting Criteria: In accordance with the Federal Funding Accountability and Transparency Act (FFATA) prime contractors awarded a Federal contract subject to Federal Acquisition Regulation clause 52.204-10 are required to file a FFATA subaward report for subcontracts greater than $30,000. Condition: The City had one subaward of $30,000 in the current fiscal year and did not complete or submit the FFATA report during the current fiscal year. Effect: The City is not in compliance with the reporting requirements related to the program. Questioned costs: None noted. Cause: The City was unaware of the requirement to file the FFATA report. Recommendation: We recommend the City review all grant agreements to ensure all applicable reporting requirements are properly completed each year going forward. Management’s Response: Management agrees with the finding and is implementing procedures to correct this which is discussed in the corrective action plan.
Finding 2023-002
Finding: 2023-002 US Department of Housing and Urban Development Assistance Listing Number 14.218 Program Name: Community Development Block Grant Nonmaterial noncompliance – Special Tests and Provisions Criteria: Community Development Block Grant funds cannot be obligated or expended before receipt of HUD’s approval of a Request for Release of Funds (RROF) and environmental certification in accordance with 24 CFR 58. Condition: The City did not complete the RROF in current fiscal year and therefore the City obligated and expended program funds before HUD approval. Effect: The City is not in compliance with the requirements of the program. Questioned costs: None noted. Cause: Management oversight in the transition of key employees. Recommendation: We recommend the City implement a process to ensure all reporting and requests for the grant are completed each year going forward. Management’s Response: Management agrees with the finding and is implementing procedures to correct this which is discussed in the corrective action plan.
Finding 2023-001
Finding: 2023-001 US Department of Housing and Urban Development Assistance Listing Number 14.218 Program Name: Community Development Block Grant Nonmaterial noncompliance - Reporting Criteria: In accordance with the Federal Funding Accountability and Transparency Act (FFATA) prime contractors awarded a Federal contract subject to Federal Acquisition Regulation clause 52.204-10 are required to file a FFATA subaward report for subcontracts greater than $30,000. Condition: The City had one subaward of $30,000 in the current fiscal year and did not complete or submit the FFATA report during the current fiscal year. Effect: The City is not in compliance with the reporting requirements related to the program. Questioned costs: None noted. Cause: The City was unaware of the requirement to file the FFATA report. Recommendation: We recommend the City review all grant agreements to ensure all applicable reporting requirements are properly completed each year going forward. Management’s Response: Management agrees with the finding and is implementing procedures to correct this which is discussed in the corrective action plan.
Finding 2023-002
Finding: 2023-002 US Department of Housing and Urban Development Assistance Listing Number 14.218 Program Name: Community Development Block Grant Nonmaterial noncompliance – Special Tests and Provisions Criteria: Community Development Block Grant funds cannot be obligated or expended before receipt of HUD’s approval of a Request for Release of Funds (RROF) and environmental certification in accordance with 24 CFR 58. Condition: The City did not complete the RROF in current fiscal year and therefore the City obligated and expended program funds before HUD approval. Effect: The City is not in compliance with the requirements of the program. Questioned costs: None noted. Cause: Management oversight in the transition of key employees. Recommendation: We recommend the City implement a process to ensure all reporting and requests for the grant are completed each year going forward. Management’s Response: Management agrees with the finding and is implementing procedures to correct this which is discussed in the corrective action plan.
Finding 2023-001
Finding: 2023-001 US Department of Housing and Urban Development Assistance Listing Number 14.218 Program Name: Community Development Block Grant Nonmaterial noncompliance - Reporting Criteria: In accordance with the Federal Funding Accountability and Transparency Act (FFATA) prime contractors awarded a Federal contract subject to Federal Acquisition Regulation clause 52.204-10 are required to file a FFATA subaward report for subcontracts greater than $30,000. Condition: The City had one subaward of $30,000 in the current fiscal year and did not complete or submit the FFATA report during the current fiscal year. Effect: The City is not in compliance with the reporting requirements related to the program. Questioned costs: None noted. Cause: The City was unaware of the requirement to file the FFATA report. Recommendation: We recommend the City review all grant agreements to ensure all applicable reporting requirements are properly completed each year going forward. Management’s Response: Management agrees with the finding and is implementing procedures to correct this which is discussed in the corrective action plan.
Finding 2023-002
Finding: 2023-002 US Department of Housing and Urban Development Assistance Listing Number 14.218 Program Name: Community Development Block Grant Nonmaterial noncompliance – Special Tests and Provisions Criteria: Community Development Block Grant funds cannot be obligated or expended before receipt of HUD’s approval of a Request for Release of Funds (RROF) and environmental certification in accordance with 24 CFR 58. Condition: The City did not complete the RROF in current fiscal year and therefore the City obligated and expended program funds before HUD approval. Effect: The City is not in compliance with the requirements of the program. Questioned costs: None noted. Cause: Management oversight in the transition of key employees. Recommendation: We recommend the City implement a process to ensure all reporting and requests for the grant are completed each year going forward. Management’s Response: Management agrees with the finding and is implementing procedures to correct this which is discussed in the corrective action plan.
Finding 2023-001
Finding: 2023-001 US Department of Housing and Urban Development Assistance Listing Number 14.218 Program Name: Community Development Block Grant Nonmaterial noncompliance - Reporting Criteria: In accordance with the Federal Funding Accountability and Transparency Act (FFATA) prime contractors awarded a Federal contract subject to Federal Acquisition Regulation clause 52.204-10 are required to file a FFATA subaward report for subcontracts greater than $30,000. Condition: The City had one subaward of $30,000 in the current fiscal year and did not complete or submit the FFATA report during the current fiscal year. Effect: The City is not in compliance with the reporting requirements related to the program. Questioned costs: None noted. Cause: The City was unaware of the requirement to file the FFATA report. Recommendation: We recommend the City review all grant agreements to ensure all applicable reporting requirements are properly completed each year going forward. Management’s Response: Management agrees with the finding and is implementing procedures to correct this which is discussed in the corrective action plan.
Finding 2023-002
Finding: 2023-002 US Department of Housing and Urban Development Assistance Listing Number 14.218 Program Name: Community Development Block Grant Nonmaterial noncompliance – Special Tests and Provisions Criteria: Community Development Block Grant funds cannot be obligated or expended before receipt of HUD’s approval of a Request for Release of Funds (RROF) and environmental certification in accordance with 24 CFR 58. Condition: The City did not complete the RROF in current fiscal year and therefore the City obligated and expended program funds before HUD approval. Effect: The City is not in compliance with the requirements of the program. Questioned costs: None noted. Cause: Management oversight in the transition of key employees. Recommendation: We recommend the City implement a process to ensure all reporting and requests for the grant are completed each year going forward. Management’s Response: Management agrees with the finding and is implementing procedures to correct this which is discussed in the corrective action plan.
Finding 2023-001
Finding: 2023-001 US Department of Housing and Urban Development Assistance Listing Number 14.218 Program Name: Community Development Block Grant Nonmaterial noncompliance - Reporting Criteria: In accordance with the Federal Funding Accountability and Transparency Act (FFATA) prime contractors awarded a Federal contract subject to Federal Acquisition Regulation clause 52.204-10 are required to file a FFATA subaward report for subcontracts greater than $30,000. Condition: The City had one subaward of $30,000 in the current fiscal year and did not complete or submit the FFATA report during the current fiscal year. Effect: The City is not in compliance with the reporting requirements related to the program. Questioned costs: None noted. Cause: The City was unaware of the requirement to file the FFATA report. Recommendation: We recommend the City review all grant agreements to ensure all applicable reporting requirements are properly completed each year going forward. Management’s Response: Management agrees with the finding and is implementing procedures to correct this which is discussed in the corrective action plan.
Finding 2023-002
Finding: 2023-002 US Department of Housing and Urban Development Assistance Listing Number 14.218 Program Name: Community Development Block Grant Nonmaterial noncompliance – Special Tests and Provisions Criteria: Community Development Block Grant funds cannot be obligated or expended before receipt of HUD’s approval of a Request for Release of Funds (RROF) and environmental certification in accordance with 24 CFR 58. Condition: The City did not complete the RROF in current fiscal year and therefore the City obligated and expended program funds before HUD approval. Effect: The City is not in compliance with the requirements of the program. Questioned costs: None noted. Cause: Management oversight in the transition of key employees. Recommendation: We recommend the City implement a process to ensure all reporting and requests for the grant are completed each year going forward. Management’s Response: Management agrees with the finding and is implementing procedures to correct this which is discussed in the corrective action plan.