FAC Explorer

Audit 27813

FY End
2022-06-30
Total Expended
$3.80M
Findings
2
Programs
11
Organization: City of South Salt Lake (UT)
Year: 2022 Accepted: 2023-01-05
Auditor: Squire and Company

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
36897 2022-002 Significant Deficiency - L
613339 2022-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.51M Yes 1
84.287 Twenty-First Century Community Learning Centers $1.09M - 0
66.458 Capitalization Grants for Clean Water State Revolving Funds $340,441 - 0
93.575 Child Care and Development Block Grant $336,628 - 0
93.558 Temporary Assistance for Needy Families $197,131 - 0
16.575 Crime Victim Assistance $125,636 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $65,518 - 0
16.588 Violence Against Women Formula Grants $65,011 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $45,696 - 0
93.958 Block Grants for Community Mental Health Services $12,801 - 0
16.607 Bulletproof Vest Partnership Program $8,173 - 0

Contacts

Name Title Type
FNDMNTHJ8K27 Crystal Makin Auditee
8014123226 Danny Barlow Auditor
No contacts on file

Notes to SEFA

Title: Violence Against Women Formula Grant Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in the Uniform Guidance and/or OMBCircular A-87, Cost Principles for State, Local and Indian Tribal Governments, wherein certain types ofexpenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. In accordance with the grant agreement, the City of South Salt Lake has expended matching contributionstotaling $16,557 during the year ended June 30, 2022.
Title: Child Care and Development Block Grant Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in the Uniform Guidance and/or OMBCircular A-87, Cost Principles for State, Local and Indian Tribal Governments, wherein certain types ofexpenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. In accordance with the grant agreement, the City of South Salt Lake has expended matching contributionstotaling $600,000 during the year ended June 30, 2022.

Finding Details

Finding 2022-002
Finding 2022-002: Information on the Federal Program: CFDA Number 21.027 ? Coronavirus State and Local Fiscal Recovery Funds, United Stated Department of Treasury. Pass-Through Entity: Utah State Governor?s Office of Planning and Budget. Compliance Requirements: Reporting. Type of Finding: Significant Deficiency and Immaterial Noncompliance. Criteria: Awards granted from Coronavirus State and Local Fiscal Recovery Funds require the submission of an annual project and expenditure report, with the initial report due April 30, 2022, and subsequent reports due annually by April 30 each year during the period of performance. Condition: The City?s initial project and expenditure report, due April 30, 2022, has not yet been filed. Cause: Prior to the issuance of the final rule, which took effect on April 1, 2022, it was management?s understanding that the first initial report would not be due until April 30, 2023. Management was not aware that both the interim final rule and the final rule required initial submission of the project and expenditure report by April 30, 2022. Effect or Potential Effect: The failure to submit the required reporting to the US Treasury results in noncompliance with the reporting requirements of Coronavirus State and Local Fiscal Recovery Funds. Questioned Costs: None Recommendation: We recommend that management submit the required initial project and expenditure report to the US Treasury as soon as possible. We also recommend that the subsequent annual report be filed by April 30, 2023. Responsible Official?s Response: Management will file the initial project and expenditure report by December 31, 2022 and will submit all required subsequent reports by their applicable due dates.
Finding 2022-002
Finding 2022-002: Information on the Federal Program: CFDA Number 21.027 ? Coronavirus State and Local Fiscal Recovery Funds, United Stated Department of Treasury. Pass-Through Entity: Utah State Governor?s Office of Planning and Budget. Compliance Requirements: Reporting. Type of Finding: Significant Deficiency and Immaterial Noncompliance. Criteria: Awards granted from Coronavirus State and Local Fiscal Recovery Funds require the submission of an annual project and expenditure report, with the initial report due April 30, 2022, and subsequent reports due annually by April 30 each year during the period of performance. Condition: The City?s initial project and expenditure report, due April 30, 2022, has not yet been filed. Cause: Prior to the issuance of the final rule, which took effect on April 1, 2022, it was management?s understanding that the first initial report would not be due until April 30, 2023. Management was not aware that both the interim final rule and the final rule required initial submission of the project and expenditure report by April 30, 2022. Effect or Potential Effect: The failure to submit the required reporting to the US Treasury results in noncompliance with the reporting requirements of Coronavirus State and Local Fiscal Recovery Funds. Questioned Costs: None Recommendation: We recommend that management submit the required initial project and expenditure report to the US Treasury as soon as possible. We also recommend that the subsequent annual report be filed by April 30, 2023. Responsible Official?s Response: Management will file the initial project and expenditure report by December 31, 2022 and will submit all required subsequent reports by their applicable due dates.