FAC Explorer

Audit 17024

FY End
2022-06-30
Total Expended
$10.30M
Findings
2
Programs
18
Organization: City of Gallup (NM)
Year: 2022 Accepted: 2023-02-06
Auditor: Hinkle + Landers PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
12494 2022-003 Significant Deficiency - L
588936 2022-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.62M Yes 1
93.933 Demonstration Projects for Indian Health $1.41M - 0
15.552 Navajo-Gallup Water Supply Project $956,470 - 0
14.872 Public Housing Capital Fund $663,029 Yes 0
11.307 Economic Adjustment Assistance $256,083 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $88,716 - 0
59.075 Shuttered Venue Operators Grant Program $59,738 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $49,394 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $46,818 - 0
66.458 Capitalization Grants for Clean Water State Revolving Funds $29,452 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $27,535 - 0
45.310 Grants to States $26,742 - 0
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $16,232 - 0
20.106 Airport Improvement Program $13,000 Yes 0
14.871 Section 8 Housing Choice Vouchers $8,701 - 0
14.850 Public and Indian Housing $8,562 - 0
93.788 Opioid Str $3,550 - 0
93.053 Nutrition Services Incentive Program $1,217 - 0

Contacts

Name Title Type
F3LDH1NVJN53 Patty Holland Auditee
5058631362 Farley Vener Auditor
No contacts on file

Notes to SEFA

Title: Subrecipients Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant expenditure activity for the financial statements of the organization. The schedule is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The organization provided no federal awards presented above to subrecipients during the year.
Title: Loan/loan guarantee outstanding balances Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant expenditure activity for the financial statements of the organization. The schedule is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. CAPITALIZATION GRANTS FOR CLEAN WATER STATE REVOLVING FUNDS (66.458) - Balances outstanding at the end of the audit period were 2236594.
Title: Non-Cash Federal Assistance Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant expenditure activity for the financial statements of the organization. The schedule is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. No non-cash federal assistance was received during the year ended June 30, 2022.

Finding Details

Finding 2022-003
Statement of Condition During our testing of compliance over reporting for the ARPA major program, we determined the City had not yet completed and submitted their annual Project and Expenditure Report due by April 30, 2022, via the online Treasury Submission Portal. The City attempted to complete the reporting, but received a technical error which prevented them from going further in the online Treasury Submission Portal. The City reached out to the website?s help contact, but did not receive adequate assistance to resolve the error in the online Treasury Submission Portal. The City was able to resolve the technical error, complete, and submit their report on November 1, 2022. Criteria Per the U.S. Treasury: ? Project and Expenditure Report: Report on financial data, projects funded, expenditures, and contracts and subawards over $50,000, and other information. Project and Expenditure Reports are due on a regular, recurring basis after the Interim Reports. The reporting frequency and deadlines vary by type of recipient and total allocation amount. Per the U.S. Treasury Coronavirus State and Local Fiscal Recovery Funds website, the City of Gallup is a nonentitlement unit of government (NEU). NEUs were required to submit their annual Project and Expenditure Report on April 30, 2022 and then annually thereafter. Cause The City attempted to complete the reporting prior to the deadline, but received a technical error which prevented them from going further in the online Treasury Submission Portal. The City reached out to the website?s help contact about once a month, but did not receive adequate assistance to resolve the error until November 2022. Effect The City is not in compliance with the reporting requirements of the ARPA funds. Recommendation We recommend the City complete their Project and Expenditure Report via the online Treasury Submission Portal earlier than the required due date. Additionally, if the system gives a technical error we recommend the City contact the help contact more timely, in order to be able to submit the report by the deadline.
Finding 2022-003
Statement of Condition During our testing of compliance over reporting for the ARPA major program, we determined the City had not yet completed and submitted their annual Project and Expenditure Report due by April 30, 2022, via the online Treasury Submission Portal. The City attempted to complete the reporting, but received a technical error which prevented them from going further in the online Treasury Submission Portal. The City reached out to the website?s help contact, but did not receive adequate assistance to resolve the error in the online Treasury Submission Portal. The City was able to resolve the technical error, complete, and submit their report on November 1, 2022. Criteria Per the U.S. Treasury: ? Project and Expenditure Report: Report on financial data, projects funded, expenditures, and contracts and subawards over $50,000, and other information. Project and Expenditure Reports are due on a regular, recurring basis after the Interim Reports. The reporting frequency and deadlines vary by type of recipient and total allocation amount. Per the U.S. Treasury Coronavirus State and Local Fiscal Recovery Funds website, the City of Gallup is a nonentitlement unit of government (NEU). NEUs were required to submit their annual Project and Expenditure Report on April 30, 2022 and then annually thereafter. Cause The City attempted to complete the reporting prior to the deadline, but received a technical error which prevented them from going further in the online Treasury Submission Portal. The City reached out to the website?s help contact about once a month, but did not receive adequate assistance to resolve the error until November 2022. Effect The City is not in compliance with the reporting requirements of the ARPA funds. Recommendation We recommend the City complete their Project and Expenditure Report via the online Treasury Submission Portal earlier than the required due date. Additionally, if the system gives a technical error we recommend the City contact the help contact more timely, in order to be able to submit the report by the deadline.