FAC Explorer

Audit 291969

FY End
2022-12-31
Total Expended
$20.39M
Findings
44
Programs
18
Organization: City of Trenton (NJ)
Year: 2022 Accepted: 2024-02-23
Auditor: Mercadien PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
370376 2022-001 Material Weakness Yes N
370377 2022-001 Material Weakness Yes N
370378 2022-002 Material Weakness - P
370379 2022-002 Material Weakness - P
370380 2022-002 Material Weakness - P
370381 2022-002 Material Weakness - P
370382 2022-002 Material Weakness - P
370383 2022-002 Material Weakness - P
370384 2022-002 Material Weakness - P
370385 2022-002 Material Weakness - P
370386 2022-002 Material Weakness - P
370387 2022-002 Material Weakness - P
370388 2022-002 Material Weakness - P
370389 2022-002 Material Weakness - P
370390 2022-002 Material Weakness - P
370391 2022-002 Material Weakness - P
370392 2022-002 Material Weakness - P
370393 2022-002 Material Weakness - P
370394 2022-002 Material Weakness - P
370395 2022-002 Material Weakness - P
370396 2022-002 Material Weakness - P
370397 2022-002 Material Weakness - P
946818 2022-001 Material Weakness Yes N
946819 2022-001 Material Weakness Yes N
946820 2022-002 Material Weakness - P
946821 2022-002 Material Weakness - P
946822 2022-002 Material Weakness - P
946823 2022-002 Material Weakness - P
946824 2022-002 Material Weakness - P
946825 2022-002 Material Weakness - P
946826 2022-002 Material Weakness - P
946827 2022-002 Material Weakness - P
946828 2022-002 Material Weakness - P
946829 2022-002 Material Weakness - P
946830 2022-002 Material Weakness - P
946831 2022-002 Material Weakness - P
946832 2022-002 Material Weakness - P
946833 2022-002 Material Weakness - P
946834 2022-002 Material Weakness - P
946835 2022-002 Material Weakness - P
946836 2022-002 Material Weakness - P
946837 2022-002 Material Weakness - P
946838 2022-002 Material Weakness - P
946839 2022-002 Material Weakness - P

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $11.13M Yes 1
14.267 Continuum of Care Program $2.96M Yes 1
14.231 Emergency Solutions Grant Program $1.51M - 1
16.710 Public Safety Partnership and Community Policing Grants $715,820 - 1
14.218 Community Development Block Grants/entitlement Grants $606,506 Yes 2
14.239 Home Investment Partnerships Program $338,480 - 1
10.559 Summer Food Service Program for Children $212,143 - 1
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $130,073 - 1
93.069 Public Health Emergency Preparedness $85,218 - 1
20.205 Highway Planning and Construction $40,371 - 1
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $37,144 - 1
16.607 Bulletproof Vest Partnership Program $36,651 - 1
16.U03 US Marshals Service $18,908 - 1
99.U01 Safe Streets Task Force FBI $14,408 - 1
16.838 Comprehensive Opioid Abuse Site-Based Program $9,492 - 1
16.012 Alcohol, Tobacco, and Firearms Training Assistance $5,322 - 1
16.034 Coronavirus Emergency Supplemental Funding Program $4,620 - 1
66.460 Nonpoint Source Implementation Grants $3,575 - 1

Contacts

Name Title Type
ELLUYGS3VHB5 Lynn Au Auditee
6099893000 Warren A. Broudy, Cpa, Rma, Cgfm Auditor
No contacts on file

Notes to SEFA

Title: D. COMMITMENTS AND CONTINGENCIES Accounting Policies: NOTE A. GENERAL - The accompanying schedules of expenditures present the activity of all federal and state financial assistance programs of the City of Trenton, County of Mercer, State of New Jersey (the “City”). The City is defined in Note A to the City’s financial statements – regulatory basis. The City is the prime sponsor and recipient of various federal and state grant funds. The City has delegated the administration of grant programs and the reporting function to various departments within the City. Substantially all grant and program cash funds are commingled with the City’s other funds, although each grant is accounted for separately within the City’s financial records. NOTE B. BASIS OF ACCOUNTING - The accompanying schedules of financial assistance are presented using the modified accrual basis of accounting in accordance with the “Requirements of Audit” as promulgated by the Division of Local Government Services, Department of Community Affairs, State of New Jersey. Such principles and practices are designed primarily for determining compliance with legal provisions and budgetary restrictions and as a means of reporting on the stewardship of public officials with respect to public funds. Under this method of accounting, the City accounts for its financial transactions through separate funds, which differ from the funds required by accounting principles generally accepted in the United States of America (“GAAP”). Modifications to the accrual basis: a. Expenditures are recorded on the schedules of expenditures of federal awards and state financial assistance when encumbered. b. Prepaid expenditures are not recorded. c. Obligations for employees’ vested vacation and sick leave are recorded when paid. d. Grant revenues are recorded when anticipated in the budget. e. Property and equipment purchased are recorded as expenditures at the time of purchase and are not capitalized. De Minimis Rate Used: N Rate Explanation: NOTE C. - The City does not have an indirect cost allocation plan nor does it use the de minimis indirect cost rate of 10%. Each of the grantor agencies reserves the right to conduct additional audits of the City’s grant programs for economy, efficiency and program results. However, the City management does not believe such audits would result in material amounts of disallowed costs. The City has entered into various contracts with subrecipients and other contractors to perform services or provide goods in an effort to administer such grants. Thus, the City has commitments to meet various conditions of such contracts.
Title: E. RELATIONSHIP TO GENERAL PURPOSE FINANCIAL STATEMENTS Accounting Policies: NOTE A. GENERAL - The accompanying schedules of expenditures present the activity of all federal and state financial assistance programs of the City of Trenton, County of Mercer, State of New Jersey (the “City”). The City is defined in Note A to the City’s financial statements – regulatory basis. The City is the prime sponsor and recipient of various federal and state grant funds. The City has delegated the administration of grant programs and the reporting function to various departments within the City. Substantially all grant and program cash funds are commingled with the City’s other funds, although each grant is accounted for separately within the City’s financial records. NOTE B. BASIS OF ACCOUNTING - The accompanying schedules of financial assistance are presented using the modified accrual basis of accounting in accordance with the “Requirements of Audit” as promulgated by the Division of Local Government Services, Department of Community Affairs, State of New Jersey. Such principles and practices are designed primarily for determining compliance with legal provisions and budgetary restrictions and as a means of reporting on the stewardship of public officials with respect to public funds. Under this method of accounting, the City accounts for its financial transactions through separate funds, which differ from the funds required by accounting principles generally accepted in the United States of America (“GAAP”). Modifications to the accrual basis: a. Expenditures are recorded on the schedules of expenditures of federal awards and state financial assistance when encumbered. b. Prepaid expenditures are not recorded. c. Obligations for employees’ vested vacation and sick leave are recorded when paid. d. Grant revenues are recorded when anticipated in the budget. e. Property and equipment purchased are recorded as expenditures at the time of purchase and are not capitalized. De Minimis Rate Used: N Rate Explanation: NOTE C. - The City does not have an indirect cost allocation plan nor does it use the de minimis indirect cost rate of 10%. Amounts reported in the accompanying schedules agree with amounts reported in the City’s basic financial statements – regulatory basis. Financial assistance revenues and expenditures are reported in the City’s basic financial statements on the basis of accounting prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey.

Finding Details

Finding 2022-001
U.S. Department of Housing and Urban Development – Community Development Block Grant (14.218) Criteria: Per 24 CFR 570.902, the City is determined to be failing to carry out its Community Development Block Grant activities in a timely manner, if sixty days prior to the end of the grantee's current program year, the amount of entitlement grant funds available to the City under grant agreements but undisbursed by the U.S. Treasury is more than 1.5 times the entitlement grant amount for its program year, and if the City fails to demonstrate to the grantor’s satisfaction that the lack of timeliness has resulted from factors beyond the City's reasonable control. Condition: We tested whether the City is in compliance with the timeliness standard pursuant to 24 CFR 570.902 by calculating the ratio of unspent funds in its line of credit to the amount of its current program year entitlement grant as of December 31, 2022. We noted the ratio is above the maximum ratio of 1.5. Cause: Program managers inadequately monitored program spending in order to timely initiate projects as laid out in the Action Plan. Effect: The City's failure to meet the 1.5 timeliness requirement at the time the next 60-day ratio is measured may result in a reduction of a future grant by 100% of the amount in excess of the 1.5 standard. Perspective Information: This finding represents a systemic issue. Identification of Repeat Finding: TY2021-001 Recommendation: We recommend that the City implement procedures to ensure the timeliness standard is met. View of Responsible Official: The City is in agreement with this finding and will complete and implement a corrective action plan.
Finding 2022-001
U.S. Department of Housing and Urban Development – Community Development Block Grant (14.218) Criteria: Per 24 CFR 570.902, the City is determined to be failing to carry out its Community Development Block Grant activities in a timely manner, if sixty days prior to the end of the grantee's current program year, the amount of entitlement grant funds available to the City under grant agreements but undisbursed by the U.S. Treasury is more than 1.5 times the entitlement grant amount for its program year, and if the City fails to demonstrate to the grantor’s satisfaction that the lack of timeliness has resulted from factors beyond the City's reasonable control. Condition: We tested whether the City is in compliance with the timeliness standard pursuant to 24 CFR 570.902 by calculating the ratio of unspent funds in its line of credit to the amount of its current program year entitlement grant as of December 31, 2022. We noted the ratio is above the maximum ratio of 1.5. Cause: Program managers inadequately monitored program spending in order to timely initiate projects as laid out in the Action Plan. Effect: The City's failure to meet the 1.5 timeliness requirement at the time the next 60-day ratio is measured may result in a reduction of a future grant by 100% of the amount in excess of the 1.5 standard. Perspective Information: This finding represents a systemic issue. Identification of Repeat Finding: TY2021-001 Recommendation: We recommend that the City implement procedures to ensure the timeliness standard is met. View of Responsible Official: The City is in agreement with this finding and will complete and implement a corrective action plan.
Finding 2022-002
All Federal and State Programs Criteria: The City is required to submit the federal single audit data collection form and reporting package by regulatory deadlines. Condition: The City’s regulatory financial statement audit was not completed within the single audit reporting deadline of September 30, 2023. Cause: Delays in the regulatory financial statement audit related to timeliness and accuracy of financial reporting. Effect: Late submission of the single audit data collection form and reporting package to the federal clearinghouse. Perspective Information: This finding represents an isolated issue. Recommendation: We recommend that the City implement procedures to ensure the audit is completed and submitted to the federal clearinghouse in a timely manner. View of Responsible Official: The City is in agreement with this finding and will complete and implement a corrective action plan.
Finding 2022-002
All Federal and State Programs Criteria: The City is required to submit the federal single audit data collection form and reporting package by regulatory deadlines. Condition: The City’s regulatory financial statement audit was not completed within the single audit reporting deadline of September 30, 2023. Cause: Delays in the regulatory financial statement audit related to timeliness and accuracy of financial reporting. Effect: Late submission of the single audit data collection form and reporting package to the federal clearinghouse. Perspective Information: This finding represents an isolated issue. Recommendation: We recommend that the City implement procedures to ensure the audit is completed and submitted to the federal clearinghouse in a timely manner. View of Responsible Official: The City is in agreement with this finding and will complete and implement a corrective action plan.
Finding 2022-002
All Federal and State Programs Criteria: The City is required to submit the federal single audit data collection form and reporting package by regulatory deadlines. Condition: The City’s regulatory financial statement audit was not completed within the single audit reporting deadline of September 30, 2023. Cause: Delays in the regulatory financial statement audit related to timeliness and accuracy of financial reporting. Effect: Late submission of the single audit data collection form and reporting package to the federal clearinghouse. Perspective Information: This finding represents an isolated issue. Recommendation: We recommend that the City implement procedures to ensure the audit is completed and submitted to the federal clearinghouse in a timely manner. View of Responsible Official: The City is in agreement with this finding and will complete and implement a corrective action plan.
Finding 2022-002
All Federal and State Programs Criteria: The City is required to submit the federal single audit data collection form and reporting package by regulatory deadlines. Condition: The City’s regulatory financial statement audit was not completed within the single audit reporting deadline of September 30, 2023. Cause: Delays in the regulatory financial statement audit related to timeliness and accuracy of financial reporting. Effect: Late submission of the single audit data collection form and reporting package to the federal clearinghouse. Perspective Information: This finding represents an isolated issue. Recommendation: We recommend that the City implement procedures to ensure the audit is completed and submitted to the federal clearinghouse in a timely manner. View of Responsible Official: The City is in agreement with this finding and will complete and implement a corrective action plan.
Finding 2022-002
All Federal and State Programs Criteria: The City is required to submit the federal single audit data collection form and reporting package by regulatory deadlines. Condition: The City’s regulatory financial statement audit was not completed within the single audit reporting deadline of September 30, 2023. Cause: Delays in the regulatory financial statement audit related to timeliness and accuracy of financial reporting. Effect: Late submission of the single audit data collection form and reporting package to the federal clearinghouse. Perspective Information: This finding represents an isolated issue. Recommendation: We recommend that the City implement procedures to ensure the audit is completed and submitted to the federal clearinghouse in a timely manner. View of Responsible Official: The City is in agreement with this finding and will complete and implement a corrective action plan.
Finding 2022-002
All Federal and State Programs Criteria: The City is required to submit the federal single audit data collection form and reporting package by regulatory deadlines. Condition: The City’s regulatory financial statement audit was not completed within the single audit reporting deadline of September 30, 2023. Cause: Delays in the regulatory financial statement audit related to timeliness and accuracy of financial reporting. Effect: Late submission of the single audit data collection form and reporting package to the federal clearinghouse. Perspective Information: This finding represents an isolated issue. Recommendation: We recommend that the City implement procedures to ensure the audit is completed and submitted to the federal clearinghouse in a timely manner. View of Responsible Official: The City is in agreement with this finding and will complete and implement a corrective action plan.
Finding 2022-002
All Federal and State Programs Criteria: The City is required to submit the federal single audit data collection form and reporting package by regulatory deadlines. Condition: The City’s regulatory financial statement audit was not completed within the single audit reporting deadline of September 30, 2023. Cause: Delays in the regulatory financial statement audit related to timeliness and accuracy of financial reporting. Effect: Late submission of the single audit data collection form and reporting package to the federal clearinghouse. Perspective Information: This finding represents an isolated issue. Recommendation: We recommend that the City implement procedures to ensure the audit is completed and submitted to the federal clearinghouse in a timely manner. View of Responsible Official: The City is in agreement with this finding and will complete and implement a corrective action plan.
Finding 2022-002
All Federal and State Programs Criteria: The City is required to submit the federal single audit data collection form and reporting package by regulatory deadlines. Condition: The City’s regulatory financial statement audit was not completed within the single audit reporting deadline of September 30, 2023. Cause: Delays in the regulatory financial statement audit related to timeliness and accuracy of financial reporting. Effect: Late submission of the single audit data collection form and reporting package to the federal clearinghouse. Perspective Information: This finding represents an isolated issue. Recommendation: We recommend that the City implement procedures to ensure the audit is completed and submitted to the federal clearinghouse in a timely manner. View of Responsible Official: The City is in agreement with this finding and will complete and implement a corrective action plan.
Finding 2022-002
All Federal and State Programs Criteria: The City is required to submit the federal single audit data collection form and reporting package by regulatory deadlines. Condition: The City’s regulatory financial statement audit was not completed within the single audit reporting deadline of September 30, 2023. Cause: Delays in the regulatory financial statement audit related to timeliness and accuracy of financial reporting. Effect: Late submission of the single audit data collection form and reporting package to the federal clearinghouse. Perspective Information: This finding represents an isolated issue. Recommendation: We recommend that the City implement procedures to ensure the audit is completed and submitted to the federal clearinghouse in a timely manner. View of Responsible Official: The City is in agreement with this finding and will complete and implement a corrective action plan.
Finding 2022-002
All Federal and State Programs Criteria: The City is required to submit the federal single audit data collection form and reporting package by regulatory deadlines. Condition: The City’s regulatory financial statement audit was not completed within the single audit reporting deadline of September 30, 2023. Cause: Delays in the regulatory financial statement audit related to timeliness and accuracy of financial reporting. Effect: Late submission of the single audit data collection form and reporting package to the federal clearinghouse. Perspective Information: This finding represents an isolated issue. Recommendation: We recommend that the City implement procedures to ensure the audit is completed and submitted to the federal clearinghouse in a timely manner. View of Responsible Official: The City is in agreement with this finding and will complete and implement a corrective action plan.
Finding 2022-002
All Federal and State Programs Criteria: The City is required to submit the federal single audit data collection form and reporting package by regulatory deadlines. Condition: The City’s regulatory financial statement audit was not completed within the single audit reporting deadline of September 30, 2023. Cause: Delays in the regulatory financial statement audit related to timeliness and accuracy of financial reporting. Effect: Late submission of the single audit data collection form and reporting package to the federal clearinghouse. Perspective Information: This finding represents an isolated issue. Recommendation: We recommend that the City implement procedures to ensure the audit is completed and submitted to the federal clearinghouse in a timely manner. View of Responsible Official: The City is in agreement with this finding and will complete and implement a corrective action plan.
Finding 2022-002
All Federal and State Programs Criteria: The City is required to submit the federal single audit data collection form and reporting package by regulatory deadlines. Condition: The City’s regulatory financial statement audit was not completed within the single audit reporting deadline of September 30, 2023. Cause: Delays in the regulatory financial statement audit related to timeliness and accuracy of financial reporting. Effect: Late submission of the single audit data collection form and reporting package to the federal clearinghouse. Perspective Information: This finding represents an isolated issue. Recommendation: We recommend that the City implement procedures to ensure the audit is completed and submitted to the federal clearinghouse in a timely manner. View of Responsible Official: The City is in agreement with this finding and will complete and implement a corrective action plan.
Finding 2022-002
All Federal and State Programs Criteria: The City is required to submit the federal single audit data collection form and reporting package by regulatory deadlines. Condition: The City’s regulatory financial statement audit was not completed within the single audit reporting deadline of September 30, 2023. Cause: Delays in the regulatory financial statement audit related to timeliness and accuracy of financial reporting. Effect: Late submission of the single audit data collection form and reporting package to the federal clearinghouse. Perspective Information: This finding represents an isolated issue. Recommendation: We recommend that the City implement procedures to ensure the audit is completed and submitted to the federal clearinghouse in a timely manner. View of Responsible Official: The City is in agreement with this finding and will complete and implement a corrective action plan.
Finding 2022-002
All Federal and State Programs Criteria: The City is required to submit the federal single audit data collection form and reporting package by regulatory deadlines. Condition: The City’s regulatory financial statement audit was not completed within the single audit reporting deadline of September 30, 2023. Cause: Delays in the regulatory financial statement audit related to timeliness and accuracy of financial reporting. Effect: Late submission of the single audit data collection form and reporting package to the federal clearinghouse. Perspective Information: This finding represents an isolated issue. Recommendation: We recommend that the City implement procedures to ensure the audit is completed and submitted to the federal clearinghouse in a timely manner. View of Responsible Official: The City is in agreement with this finding and will complete and implement a corrective action plan.
Finding 2022-002
All Federal and State Programs Criteria: The City is required to submit the federal single audit data collection form and reporting package by regulatory deadlines. Condition: The City’s regulatory financial statement audit was not completed within the single audit reporting deadline of September 30, 2023. Cause: Delays in the regulatory financial statement audit related to timeliness and accuracy of financial reporting. Effect: Late submission of the single audit data collection form and reporting package to the federal clearinghouse. Perspective Information: This finding represents an isolated issue. Recommendation: We recommend that the City implement procedures to ensure the audit is completed and submitted to the federal clearinghouse in a timely manner. View of Responsible Official: The City is in agreement with this finding and will complete and implement a corrective action plan.
Finding 2022-002
All Federal and State Programs Criteria: The City is required to submit the federal single audit data collection form and reporting package by regulatory deadlines. Condition: The City’s regulatory financial statement audit was not completed within the single audit reporting deadline of September 30, 2023. Cause: Delays in the regulatory financial statement audit related to timeliness and accuracy of financial reporting. Effect: Late submission of the single audit data collection form and reporting package to the federal clearinghouse. Perspective Information: This finding represents an isolated issue. Recommendation: We recommend that the City implement procedures to ensure the audit is completed and submitted to the federal clearinghouse in a timely manner. View of Responsible Official: The City is in agreement with this finding and will complete and implement a corrective action plan.
Finding 2022-002
All Federal and State Programs Criteria: The City is required to submit the federal single audit data collection form and reporting package by regulatory deadlines. Condition: The City’s regulatory financial statement audit was not completed within the single audit reporting deadline of September 30, 2023. Cause: Delays in the regulatory financial statement audit related to timeliness and accuracy of financial reporting. Effect: Late submission of the single audit data collection form and reporting package to the federal clearinghouse. Perspective Information: This finding represents an isolated issue. Recommendation: We recommend that the City implement procedures to ensure the audit is completed and submitted to the federal clearinghouse in a timely manner. View of Responsible Official: The City is in agreement with this finding and will complete and implement a corrective action plan.
Finding 2022-002
All Federal and State Programs Criteria: The City is required to submit the federal single audit data collection form and reporting package by regulatory deadlines. Condition: The City’s regulatory financial statement audit was not completed within the single audit reporting deadline of September 30, 2023. Cause: Delays in the regulatory financial statement audit related to timeliness and accuracy of financial reporting. Effect: Late submission of the single audit data collection form and reporting package to the federal clearinghouse. Perspective Information: This finding represents an isolated issue. Recommendation: We recommend that the City implement procedures to ensure the audit is completed and submitted to the federal clearinghouse in a timely manner. View of Responsible Official: The City is in agreement with this finding and will complete and implement a corrective action plan.
Finding 2022-002
All Federal and State Programs Criteria: The City is required to submit the federal single audit data collection form and reporting package by regulatory deadlines. Condition: The City’s regulatory financial statement audit was not completed within the single audit reporting deadline of September 30, 2023. Cause: Delays in the regulatory financial statement audit related to timeliness and accuracy of financial reporting. Effect: Late submission of the single audit data collection form and reporting package to the federal clearinghouse. Perspective Information: This finding represents an isolated issue. Recommendation: We recommend that the City implement procedures to ensure the audit is completed and submitted to the federal clearinghouse in a timely manner. View of Responsible Official: The City is in agreement with this finding and will complete and implement a corrective action plan.
Finding 2022-002
All Federal and State Programs Criteria: The City is required to submit the federal single audit data collection form and reporting package by regulatory deadlines. Condition: The City’s regulatory financial statement audit was not completed within the single audit reporting deadline of September 30, 2023. Cause: Delays in the regulatory financial statement audit related to timeliness and accuracy of financial reporting. Effect: Late submission of the single audit data collection form and reporting package to the federal clearinghouse. Perspective Information: This finding represents an isolated issue. Recommendation: We recommend that the City implement procedures to ensure the audit is completed and submitted to the federal clearinghouse in a timely manner. View of Responsible Official: The City is in agreement with this finding and will complete and implement a corrective action plan.
Finding 2022-001
U.S. Department of Housing and Urban Development – Community Development Block Grant (14.218) Criteria: Per 24 CFR 570.902, the City is determined to be failing to carry out its Community Development Block Grant activities in a timely manner, if sixty days prior to the end of the grantee's current program year, the amount of entitlement grant funds available to the City under grant agreements but undisbursed by the U.S. Treasury is more than 1.5 times the entitlement grant amount for its program year, and if the City fails to demonstrate to the grantor’s satisfaction that the lack of timeliness has resulted from factors beyond the City's reasonable control. Condition: We tested whether the City is in compliance with the timeliness standard pursuant to 24 CFR 570.902 by calculating the ratio of unspent funds in its line of credit to the amount of its current program year entitlement grant as of December 31, 2022. We noted the ratio is above the maximum ratio of 1.5. Cause: Program managers inadequately monitored program spending in order to timely initiate projects as laid out in the Action Plan. Effect: The City's failure to meet the 1.5 timeliness requirement at the time the next 60-day ratio is measured may result in a reduction of a future grant by 100% of the amount in excess of the 1.5 standard. Perspective Information: This finding represents a systemic issue. Identification of Repeat Finding: TY2021-001 Recommendation: We recommend that the City implement procedures to ensure the timeliness standard is met. View of Responsible Official: The City is in agreement with this finding and will complete and implement a corrective action plan.
Finding 2022-001
U.S. Department of Housing and Urban Development – Community Development Block Grant (14.218) Criteria: Per 24 CFR 570.902, the City is determined to be failing to carry out its Community Development Block Grant activities in a timely manner, if sixty days prior to the end of the grantee's current program year, the amount of entitlement grant funds available to the City under grant agreements but undisbursed by the U.S. Treasury is more than 1.5 times the entitlement grant amount for its program year, and if the City fails to demonstrate to the grantor’s satisfaction that the lack of timeliness has resulted from factors beyond the City's reasonable control. Condition: We tested whether the City is in compliance with the timeliness standard pursuant to 24 CFR 570.902 by calculating the ratio of unspent funds in its line of credit to the amount of its current program year entitlement grant as of December 31, 2022. We noted the ratio is above the maximum ratio of 1.5. Cause: Program managers inadequately monitored program spending in order to timely initiate projects as laid out in the Action Plan. Effect: The City's failure to meet the 1.5 timeliness requirement at the time the next 60-day ratio is measured may result in a reduction of a future grant by 100% of the amount in excess of the 1.5 standard. Perspective Information: This finding represents a systemic issue. Identification of Repeat Finding: TY2021-001 Recommendation: We recommend that the City implement procedures to ensure the timeliness standard is met. View of Responsible Official: The City is in agreement with this finding and will complete and implement a corrective action plan.
Finding 2022-002
All Federal and State Programs Criteria: The City is required to submit the federal single audit data collection form and reporting package by regulatory deadlines. Condition: The City’s regulatory financial statement audit was not completed within the single audit reporting deadline of September 30, 2023. Cause: Delays in the regulatory financial statement audit related to timeliness and accuracy of financial reporting. Effect: Late submission of the single audit data collection form and reporting package to the federal clearinghouse. Perspective Information: This finding represents an isolated issue. Recommendation: We recommend that the City implement procedures to ensure the audit is completed and submitted to the federal clearinghouse in a timely manner. View of Responsible Official: The City is in agreement with this finding and will complete and implement a corrective action plan.
Finding 2022-002
All Federal and State Programs Criteria: The City is required to submit the federal single audit data collection form and reporting package by regulatory deadlines. Condition: The City’s regulatory financial statement audit was not completed within the single audit reporting deadline of September 30, 2023. Cause: Delays in the regulatory financial statement audit related to timeliness and accuracy of financial reporting. Effect: Late submission of the single audit data collection form and reporting package to the federal clearinghouse. Perspective Information: This finding represents an isolated issue. Recommendation: We recommend that the City implement procedures to ensure the audit is completed and submitted to the federal clearinghouse in a timely manner. View of Responsible Official: The City is in agreement with this finding and will complete and implement a corrective action plan.
Finding 2022-002
All Federal and State Programs Criteria: The City is required to submit the federal single audit data collection form and reporting package by regulatory deadlines. Condition: The City’s regulatory financial statement audit was not completed within the single audit reporting deadline of September 30, 2023. Cause: Delays in the regulatory financial statement audit related to timeliness and accuracy of financial reporting. Effect: Late submission of the single audit data collection form and reporting package to the federal clearinghouse. Perspective Information: This finding represents an isolated issue. Recommendation: We recommend that the City implement procedures to ensure the audit is completed and submitted to the federal clearinghouse in a timely manner. View of Responsible Official: The City is in agreement with this finding and will complete and implement a corrective action plan.
Finding 2022-002
All Federal and State Programs Criteria: The City is required to submit the federal single audit data collection form and reporting package by regulatory deadlines. Condition: The City’s regulatory financial statement audit was not completed within the single audit reporting deadline of September 30, 2023. Cause: Delays in the regulatory financial statement audit related to timeliness and accuracy of financial reporting. Effect: Late submission of the single audit data collection form and reporting package to the federal clearinghouse. Perspective Information: This finding represents an isolated issue. Recommendation: We recommend that the City implement procedures to ensure the audit is completed and submitted to the federal clearinghouse in a timely manner. View of Responsible Official: The City is in agreement with this finding and will complete and implement a corrective action plan.
Finding 2022-002
All Federal and State Programs Criteria: The City is required to submit the federal single audit data collection form and reporting package by regulatory deadlines. Condition: The City’s regulatory financial statement audit was not completed within the single audit reporting deadline of September 30, 2023. Cause: Delays in the regulatory financial statement audit related to timeliness and accuracy of financial reporting. Effect: Late submission of the single audit data collection form and reporting package to the federal clearinghouse. Perspective Information: This finding represents an isolated issue. Recommendation: We recommend that the City implement procedures to ensure the audit is completed and submitted to the federal clearinghouse in a timely manner. View of Responsible Official: The City is in agreement with this finding and will complete and implement a corrective action plan.
Finding 2022-002
All Federal and State Programs Criteria: The City is required to submit the federal single audit data collection form and reporting package by regulatory deadlines. Condition: The City’s regulatory financial statement audit was not completed within the single audit reporting deadline of September 30, 2023. Cause: Delays in the regulatory financial statement audit related to timeliness and accuracy of financial reporting. Effect: Late submission of the single audit data collection form and reporting package to the federal clearinghouse. Perspective Information: This finding represents an isolated issue. Recommendation: We recommend that the City implement procedures to ensure the audit is completed and submitted to the federal clearinghouse in a timely manner. View of Responsible Official: The City is in agreement with this finding and will complete and implement a corrective action plan.
Finding 2022-002
All Federal and State Programs Criteria: The City is required to submit the federal single audit data collection form and reporting package by regulatory deadlines. Condition: The City’s regulatory financial statement audit was not completed within the single audit reporting deadline of September 30, 2023. Cause: Delays in the regulatory financial statement audit related to timeliness and accuracy of financial reporting. Effect: Late submission of the single audit data collection form and reporting package to the federal clearinghouse. Perspective Information: This finding represents an isolated issue. Recommendation: We recommend that the City implement procedures to ensure the audit is completed and submitted to the federal clearinghouse in a timely manner. View of Responsible Official: The City is in agreement with this finding and will complete and implement a corrective action plan.
Finding 2022-002
All Federal and State Programs Criteria: The City is required to submit the federal single audit data collection form and reporting package by regulatory deadlines. Condition: The City’s regulatory financial statement audit was not completed within the single audit reporting deadline of September 30, 2023. Cause: Delays in the regulatory financial statement audit related to timeliness and accuracy of financial reporting. Effect: Late submission of the single audit data collection form and reporting package to the federal clearinghouse. Perspective Information: This finding represents an isolated issue. Recommendation: We recommend that the City implement procedures to ensure the audit is completed and submitted to the federal clearinghouse in a timely manner. View of Responsible Official: The City is in agreement with this finding and will complete and implement a corrective action plan.
Finding 2022-002
All Federal and State Programs Criteria: The City is required to submit the federal single audit data collection form and reporting package by regulatory deadlines. Condition: The City’s regulatory financial statement audit was not completed within the single audit reporting deadline of September 30, 2023. Cause: Delays in the regulatory financial statement audit related to timeliness and accuracy of financial reporting. Effect: Late submission of the single audit data collection form and reporting package to the federal clearinghouse. Perspective Information: This finding represents an isolated issue. Recommendation: We recommend that the City implement procedures to ensure the audit is completed and submitted to the federal clearinghouse in a timely manner. View of Responsible Official: The City is in agreement with this finding and will complete and implement a corrective action plan.
Finding 2022-002
All Federal and State Programs Criteria: The City is required to submit the federal single audit data collection form and reporting package by regulatory deadlines. Condition: The City’s regulatory financial statement audit was not completed within the single audit reporting deadline of September 30, 2023. Cause: Delays in the regulatory financial statement audit related to timeliness and accuracy of financial reporting. Effect: Late submission of the single audit data collection form and reporting package to the federal clearinghouse. Perspective Information: This finding represents an isolated issue. Recommendation: We recommend that the City implement procedures to ensure the audit is completed and submitted to the federal clearinghouse in a timely manner. View of Responsible Official: The City is in agreement with this finding and will complete and implement a corrective action plan.
Finding 2022-002
All Federal and State Programs Criteria: The City is required to submit the federal single audit data collection form and reporting package by regulatory deadlines. Condition: The City’s regulatory financial statement audit was not completed within the single audit reporting deadline of September 30, 2023. Cause: Delays in the regulatory financial statement audit related to timeliness and accuracy of financial reporting. Effect: Late submission of the single audit data collection form and reporting package to the federal clearinghouse. Perspective Information: This finding represents an isolated issue. Recommendation: We recommend that the City implement procedures to ensure the audit is completed and submitted to the federal clearinghouse in a timely manner. View of Responsible Official: The City is in agreement with this finding and will complete and implement a corrective action plan.
Finding 2022-002
All Federal and State Programs Criteria: The City is required to submit the federal single audit data collection form and reporting package by regulatory deadlines. Condition: The City’s regulatory financial statement audit was not completed within the single audit reporting deadline of September 30, 2023. Cause: Delays in the regulatory financial statement audit related to timeliness and accuracy of financial reporting. Effect: Late submission of the single audit data collection form and reporting package to the federal clearinghouse. Perspective Information: This finding represents an isolated issue. Recommendation: We recommend that the City implement procedures to ensure the audit is completed and submitted to the federal clearinghouse in a timely manner. View of Responsible Official: The City is in agreement with this finding and will complete and implement a corrective action plan.
Finding 2022-002
All Federal and State Programs Criteria: The City is required to submit the federal single audit data collection form and reporting package by regulatory deadlines. Condition: The City’s regulatory financial statement audit was not completed within the single audit reporting deadline of September 30, 2023. Cause: Delays in the regulatory financial statement audit related to timeliness and accuracy of financial reporting. Effect: Late submission of the single audit data collection form and reporting package to the federal clearinghouse. Perspective Information: This finding represents an isolated issue. Recommendation: We recommend that the City implement procedures to ensure the audit is completed and submitted to the federal clearinghouse in a timely manner. View of Responsible Official: The City is in agreement with this finding and will complete and implement a corrective action plan.
Finding 2022-002
All Federal and State Programs Criteria: The City is required to submit the federal single audit data collection form and reporting package by regulatory deadlines. Condition: The City’s regulatory financial statement audit was not completed within the single audit reporting deadline of September 30, 2023. Cause: Delays in the regulatory financial statement audit related to timeliness and accuracy of financial reporting. Effect: Late submission of the single audit data collection form and reporting package to the federal clearinghouse. Perspective Information: This finding represents an isolated issue. Recommendation: We recommend that the City implement procedures to ensure the audit is completed and submitted to the federal clearinghouse in a timely manner. View of Responsible Official: The City is in agreement with this finding and will complete and implement a corrective action plan.
Finding 2022-002
All Federal and State Programs Criteria: The City is required to submit the federal single audit data collection form and reporting package by regulatory deadlines. Condition: The City’s regulatory financial statement audit was not completed within the single audit reporting deadline of September 30, 2023. Cause: Delays in the regulatory financial statement audit related to timeliness and accuracy of financial reporting. Effect: Late submission of the single audit data collection form and reporting package to the federal clearinghouse. Perspective Information: This finding represents an isolated issue. Recommendation: We recommend that the City implement procedures to ensure the audit is completed and submitted to the federal clearinghouse in a timely manner. View of Responsible Official: The City is in agreement with this finding and will complete and implement a corrective action plan.
Finding 2022-002
All Federal and State Programs Criteria: The City is required to submit the federal single audit data collection form and reporting package by regulatory deadlines. Condition: The City’s regulatory financial statement audit was not completed within the single audit reporting deadline of September 30, 2023. Cause: Delays in the regulatory financial statement audit related to timeliness and accuracy of financial reporting. Effect: Late submission of the single audit data collection form and reporting package to the federal clearinghouse. Perspective Information: This finding represents an isolated issue. Recommendation: We recommend that the City implement procedures to ensure the audit is completed and submitted to the federal clearinghouse in a timely manner. View of Responsible Official: The City is in agreement with this finding and will complete and implement a corrective action plan.
Finding 2022-002
All Federal and State Programs Criteria: The City is required to submit the federal single audit data collection form and reporting package by regulatory deadlines. Condition: The City’s regulatory financial statement audit was not completed within the single audit reporting deadline of September 30, 2023. Cause: Delays in the regulatory financial statement audit related to timeliness and accuracy of financial reporting. Effect: Late submission of the single audit data collection form and reporting package to the federal clearinghouse. Perspective Information: This finding represents an isolated issue. Recommendation: We recommend that the City implement procedures to ensure the audit is completed and submitted to the federal clearinghouse in a timely manner. View of Responsible Official: The City is in agreement with this finding and will complete and implement a corrective action plan.
Finding 2022-002
All Federal and State Programs Criteria: The City is required to submit the federal single audit data collection form and reporting package by regulatory deadlines. Condition: The City’s regulatory financial statement audit was not completed within the single audit reporting deadline of September 30, 2023. Cause: Delays in the regulatory financial statement audit related to timeliness and accuracy of financial reporting. Effect: Late submission of the single audit data collection form and reporting package to the federal clearinghouse. Perspective Information: This finding represents an isolated issue. Recommendation: We recommend that the City implement procedures to ensure the audit is completed and submitted to the federal clearinghouse in a timely manner. View of Responsible Official: The City is in agreement with this finding and will complete and implement a corrective action plan.
Finding 2022-002
All Federal and State Programs Criteria: The City is required to submit the federal single audit data collection form and reporting package by regulatory deadlines. Condition: The City’s regulatory financial statement audit was not completed within the single audit reporting deadline of September 30, 2023. Cause: Delays in the regulatory financial statement audit related to timeliness and accuracy of financial reporting. Effect: Late submission of the single audit data collection form and reporting package to the federal clearinghouse. Perspective Information: This finding represents an isolated issue. Recommendation: We recommend that the City implement procedures to ensure the audit is completed and submitted to the federal clearinghouse in a timely manner. View of Responsible Official: The City is in agreement with this finding and will complete and implement a corrective action plan.
Finding 2022-002
All Federal and State Programs Criteria: The City is required to submit the federal single audit data collection form and reporting package by regulatory deadlines. Condition: The City’s regulatory financial statement audit was not completed within the single audit reporting deadline of September 30, 2023. Cause: Delays in the regulatory financial statement audit related to timeliness and accuracy of financial reporting. Effect: Late submission of the single audit data collection form and reporting package to the federal clearinghouse. Perspective Information: This finding represents an isolated issue. Recommendation: We recommend that the City implement procedures to ensure the audit is completed and submitted to the federal clearinghouse in a timely manner. View of Responsible Official: The City is in agreement with this finding and will complete and implement a corrective action plan.