FAC Explorer

Audit 292773

FY End
2022-12-31
Total Expended
$6.31M
Findings
2
Programs
5
Organization: City of Jamestown, New York (NY)
Year: 2022 Accepted: 2024-02-29
Auditor: Drescher & Malecki LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
371153 2022-003 - - L
947595 2022-003 - - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $4.73M Yes 1
14.218 Community Development Block Grants/entitlement Grants $1.31M Yes 0
14.239 Home Investment Partnerships Program $180,350 - 0
16.922 Equitable Sharing Program $79,969 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $3,903 - 0

Contacts

Name Title Type
RVYLKHSZMG87 Ericka Thomas Auditee
7164837585 Carl A Widmer Auditor
No contacts on file

Notes to SEFA

Title: Matching Costs Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Matching costs, i.e., the City's share of certain program costs, are not included in the reported expenditures.

Finding Details

Finding 2022-003
Criteria—As outlined within the Compliance Supplement, the City is required to submit quarterly reports to the Department of the Treasury that detail the City’s use of Coronavirus State and Local Fiscal Recovery Fund spending. The Department of the Treasury has provided reporting requirements as outlined within Key Line Items, which include increased reporting on expenditures and subawards greater than $50,000. Condition and Context—We found that the City aggregated all project expenditures and reported them within the category for amounts under $50,000. However, testing found numerous project expenditures and contracts greater than that amount. Cause—The City did not comply with the compliance reporting requirements as outlined in the Uniform Guidance. Effect or Potential Effect—Noncompliance with the reporting requirements of the Uniform Guidance. Recommendation—We recommend that the City amend future reports to ensure that sufficient expenditure detail is reported to the Department of the Treasury. View of Responsible Officials and Planned Corrective Action Plan—The City will update amounts and descriptions within the Department of Treasury’s reporting portal to ensure all amounts expended are properly reported.
Finding 2022-003
Criteria—As outlined within the Compliance Supplement, the City is required to submit quarterly reports to the Department of the Treasury that detail the City’s use of Coronavirus State and Local Fiscal Recovery Fund spending. The Department of the Treasury has provided reporting requirements as outlined within Key Line Items, which include increased reporting on expenditures and subawards greater than $50,000. Condition and Context—We found that the City aggregated all project expenditures and reported them within the category for amounts under $50,000. However, testing found numerous project expenditures and contracts greater than that amount. Cause—The City did not comply with the compliance reporting requirements as outlined in the Uniform Guidance. Effect or Potential Effect—Noncompliance with the reporting requirements of the Uniform Guidance. Recommendation—We recommend that the City amend future reports to ensure that sufficient expenditure detail is reported to the Department of the Treasury. View of Responsible Officials and Planned Corrective Action Plan—The City will update amounts and descriptions within the Department of Treasury’s reporting portal to ensure all amounts expended are properly reported.