FAC Explorer

Audit 292441

FY End
2023-06-30
Total Expended
$30.03M
Findings
0
Programs
19
Organization: City of Albany, Georgia (GA)
Year: 2023 Accepted: 2024-02-27
Auditor: Mauldin and Jenkins

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
11.307 Economic Adjustment Assistance $6.09M Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $4.74M Yes 0
20.507 Federal Transit_formula Grants $3.55M - 0
93.137 Community Programs to Improve Minority Health Grant Program $1.85M Yes 0
20.106 Airport Improvement Program $1.46M - 0
16.585 Drug Court Discretionary Grant Program $133,742 - 0
20.205 Highway Planning and Construction $53,061 - 0
16.609 Project Safe Neighborhoods $33,306 - 0
97.042 Emergency Management Performance Grants $25,938 - 0
14.169 Housing Counseling Assistance Program $21,725 - 0
14.218 Community Development Block Grants/entitlement Grants $18,818 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $17,253 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $15,045 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $12,165 - 0
14.239 Home Investment Partnerships Program $8,676 - 0
16.607 Bulletproof Vest Partnership Program $6,325 - 0
14.231 Emergency Solutions Grant Program $1,363 - 0
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $707 - 0
97.067 Homeland Security Grant Program $202 - 0

Contacts

Name Title Type
MUGEU1BKEQ93 Derrick Brown Auditee
2294312194 Hope Pendergrass Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City of Albany, Georgia (the City) and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Schedule of Expenditures of Federal Awards includes the federal grant activity of the City of Albany, Georgia (the “City”) and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of 2 CFR Part 200, OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the financial statements.
Title: MEASUREMENT FOCUS Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City of Albany, Georgia (the City) and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The determination of when an award is expended is based on when the activity related to the award occurred.
Title: DE MINIMIS COST RATE Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City of Albany, Georgia (the City) and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The City chose not to use the 10% de minimis cost rate for the year ended June 30, 2023.