FAC Explorer

Audit 293550

FY End
2023-06-30
Total Expended
$13.57M
Findings
10
Programs
35
Organization: City of Independence, Missouri (MO)
Year: 2023 Accepted: 2024-03-05
Auditor: Rubinbrown LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
372273 2023-001 Significant Deficiency - L
372274 2023-001 Significant Deficiency - L
372275 2023-001 Significant Deficiency - L
372276 2023-001 Significant Deficiency - L
372277 2023-001 Significant Deficiency - L
948715 2023-001 Significant Deficiency - L
948716 2023-001 Significant Deficiency - L
948717 2023-001 Significant Deficiency - L
948718 2023-001 Significant Deficiency - L
948719 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $6.61M Yes 0
14.218 Community Development Block Grants/entitlement Grants $494,010 Yes 1
20.507 Federal Transit_formula Grants $323,072 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $216,340 - 0
32.004 Universal Service Fund - Schools and Libraries $185,328 - 0
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $171,374 - 0
16.922 Equitable Sharing Program $92,711 - 0
93.069 Public Health Emergency Preparedness $76,774 - 0
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $70,460 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $68,354 - 0
20.600 State and Community Highway Safety $59,881 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $53,724 - 0
20.616 National Priority Safety Programs $49,469 - 0
93.268 Immunization Cooperative Agreements $46,583 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $44,697 - 0
97.039 Hazard Mitigation Grant $35,169 - 0
14.239 Home Investment Partnerships Program $27,338 - 0
97.067 Homeland Security Grant Program $20,306 - 0
95.001 High Intensity Drug Trafficking Areas Program $19,437 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $14,850 - 0
20.205 Highway Planning and Construction $12,000 Yes 0
20.607 Alcohol Open Container Requirements $7,431 - 0
97.042 Emergency Management Performance Grants $7,370 - 0
93.008 Medical Reserve Corps Small Grant Program $6,305 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $5,789 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $4,629 - 0
93.994 Maternal and Child Health Services Block Grant to the States $3,015 - 0
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $1,654 - 0
94.021 Volunteer Generation Fund $1,480 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $1,390 - 0
93.103 Food and Drug Administration_research $880 - 0
93.575 Child Care and Development Block Grant $810 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $305 - 0
10.559 Summer Food Service Program for Children $125 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $50 - 0

Contacts

Name Title Type
U5W1BFU54PJ3 Nancy Cooper Auditee
8163257070 Chester Moyer Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures of federal awards are recognized under the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business. De Minimis Rate Used: N Rate Explanation: The City has elected not to use the 10 percent de minimus indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City of Independence, Missouri (the City) for the year ended June 30, 2023. All federal awards received directly from federal agencies, as well as federal awards passed through other governmental agencies, are included on the schedule of expenditures of federal awards. The information presented in this schedule is in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of financial statements.

Finding Details

Finding 2023-001
Finding No. 2023-001 Significant Deficiency: Reporting - Compliance and Control Finding ALN 14.218 - Community Development Block Grant/Entitlement Grants Federal Agency: US Department of Housing and Urban Development Pass-Through Entity: Not Applicable Criteria or Specific Requirement: 2 CFR Part 170 requires direct recipients of grants to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the agreement was made. Additionally, proper controls must be in place surrounding review and approval of the report prior to submission to FSRS. Condition: Audit procedures revealed that FFATA reporting was not being completed. Cause: Management was not aware of FFATA reporting requirements due to staff turnover. Effect: Reporting information according to the Federal Funding Accountability and Transparency Act (FFATA) was not met. Questioned Costs: Not Applicable. Context: Reports for subrecipients who were awarded over $30,000 in federal funding were not compiled, reviewed or submitted by the last day of the month following the month in which the agreement was made. Identification as a repeat finding: This is a first time finding. Recommendation: We recommend that management compile and submit FFATA report timely for all subrecipient agreements greater than $30,000 in federal funding with proper review and approval prior to submission. Views of Responsible Officials: See Corrective Action Plan.
Finding 2023-001
Finding No. 2023-001 Significant Deficiency: Reporting - Compliance and Control Finding ALN 14.218 - Community Development Block Grant/Entitlement Grants Federal Agency: US Department of Housing and Urban Development Pass-Through Entity: Not Applicable Criteria or Specific Requirement: 2 CFR Part 170 requires direct recipients of grants to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the agreement was made. Additionally, proper controls must be in place surrounding review and approval of the report prior to submission to FSRS. Condition: Audit procedures revealed that FFATA reporting was not being completed. Cause: Management was not aware of FFATA reporting requirements due to staff turnover. Effect: Reporting information according to the Federal Funding Accountability and Transparency Act (FFATA) was not met. Questioned Costs: Not Applicable. Context: Reports for subrecipients who were awarded over $30,000 in federal funding were not compiled, reviewed or submitted by the last day of the month following the month in which the agreement was made. Identification as a repeat finding: This is a first time finding. Recommendation: We recommend that management compile and submit FFATA report timely for all subrecipient agreements greater than $30,000 in federal funding with proper review and approval prior to submission. Views of Responsible Officials: See Corrective Action Plan.
Finding 2023-001
Finding No. 2023-001 Significant Deficiency: Reporting - Compliance and Control Finding ALN 14.218 - Community Development Block Grant/Entitlement Grants Federal Agency: US Department of Housing and Urban Development Pass-Through Entity: Not Applicable Criteria or Specific Requirement: 2 CFR Part 170 requires direct recipients of grants to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the agreement was made. Additionally, proper controls must be in place surrounding review and approval of the report prior to submission to FSRS. Condition: Audit procedures revealed that FFATA reporting was not being completed. Cause: Management was not aware of FFATA reporting requirements due to staff turnover. Effect: Reporting information according to the Federal Funding Accountability and Transparency Act (FFATA) was not met. Questioned Costs: Not Applicable. Context: Reports for subrecipients who were awarded over $30,000 in federal funding were not compiled, reviewed or submitted by the last day of the month following the month in which the agreement was made. Identification as a repeat finding: This is a first time finding. Recommendation: We recommend that management compile and submit FFATA report timely for all subrecipient agreements greater than $30,000 in federal funding with proper review and approval prior to submission. Views of Responsible Officials: See Corrective Action Plan.
Finding 2023-001
Finding No. 2023-001 Significant Deficiency: Reporting - Compliance and Control Finding ALN 14.218 - Community Development Block Grant/Entitlement Grants Federal Agency: US Department of Housing and Urban Development Pass-Through Entity: Not Applicable Criteria or Specific Requirement: 2 CFR Part 170 requires direct recipients of grants to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the agreement was made. Additionally, proper controls must be in place surrounding review and approval of the report prior to submission to FSRS. Condition: Audit procedures revealed that FFATA reporting was not being completed. Cause: Management was not aware of FFATA reporting requirements due to staff turnover. Effect: Reporting information according to the Federal Funding Accountability and Transparency Act (FFATA) was not met. Questioned Costs: Not Applicable. Context: Reports for subrecipients who were awarded over $30,000 in federal funding were not compiled, reviewed or submitted by the last day of the month following the month in which the agreement was made. Identification as a repeat finding: This is a first time finding. Recommendation: We recommend that management compile and submit FFATA report timely for all subrecipient agreements greater than $30,000 in federal funding with proper review and approval prior to submission. Views of Responsible Officials: See Corrective Action Plan.
Finding 2023-001
Finding No. 2023-001 Significant Deficiency: Reporting - Compliance and Control Finding ALN 14.218 - Community Development Block Grant/Entitlement Grants Federal Agency: US Department of Housing and Urban Development Pass-Through Entity: Not Applicable Criteria or Specific Requirement: 2 CFR Part 170 requires direct recipients of grants to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the agreement was made. Additionally, proper controls must be in place surrounding review and approval of the report prior to submission to FSRS. Condition: Audit procedures revealed that FFATA reporting was not being completed. Cause: Management was not aware of FFATA reporting requirements due to staff turnover. Effect: Reporting information according to the Federal Funding Accountability and Transparency Act (FFATA) was not met. Questioned Costs: Not Applicable. Context: Reports for subrecipients who were awarded over $30,000 in federal funding were not compiled, reviewed or submitted by the last day of the month following the month in which the agreement was made. Identification as a repeat finding: This is a first time finding. Recommendation: We recommend that management compile and submit FFATA report timely for all subrecipient agreements greater than $30,000 in federal funding with proper review and approval prior to submission. Views of Responsible Officials: See Corrective Action Plan.
Finding 2023-001
Finding No. 2023-001 Significant Deficiency: Reporting - Compliance and Control Finding ALN 14.218 - Community Development Block Grant/Entitlement Grants Federal Agency: US Department of Housing and Urban Development Pass-Through Entity: Not Applicable Criteria or Specific Requirement: 2 CFR Part 170 requires direct recipients of grants to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the agreement was made. Additionally, proper controls must be in place surrounding review and approval of the report prior to submission to FSRS. Condition: Audit procedures revealed that FFATA reporting was not being completed. Cause: Management was not aware of FFATA reporting requirements due to staff turnover. Effect: Reporting information according to the Federal Funding Accountability and Transparency Act (FFATA) was not met. Questioned Costs: Not Applicable. Context: Reports for subrecipients who were awarded over $30,000 in federal funding were not compiled, reviewed or submitted by the last day of the month following the month in which the agreement was made. Identification as a repeat finding: This is a first time finding. Recommendation: We recommend that management compile and submit FFATA report timely for all subrecipient agreements greater than $30,000 in federal funding with proper review and approval prior to submission. Views of Responsible Officials: See Corrective Action Plan.
Finding 2023-001
Finding No. 2023-001 Significant Deficiency: Reporting - Compliance and Control Finding ALN 14.218 - Community Development Block Grant/Entitlement Grants Federal Agency: US Department of Housing and Urban Development Pass-Through Entity: Not Applicable Criteria or Specific Requirement: 2 CFR Part 170 requires direct recipients of grants to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the agreement was made. Additionally, proper controls must be in place surrounding review and approval of the report prior to submission to FSRS. Condition: Audit procedures revealed that FFATA reporting was not being completed. Cause: Management was not aware of FFATA reporting requirements due to staff turnover. Effect: Reporting information according to the Federal Funding Accountability and Transparency Act (FFATA) was not met. Questioned Costs: Not Applicable. Context: Reports for subrecipients who were awarded over $30,000 in federal funding were not compiled, reviewed or submitted by the last day of the month following the month in which the agreement was made. Identification as a repeat finding: This is a first time finding. Recommendation: We recommend that management compile and submit FFATA report timely for all subrecipient agreements greater than $30,000 in federal funding with proper review and approval prior to submission. Views of Responsible Officials: See Corrective Action Plan.
Finding 2023-001
Finding No. 2023-001 Significant Deficiency: Reporting - Compliance and Control Finding ALN 14.218 - Community Development Block Grant/Entitlement Grants Federal Agency: US Department of Housing and Urban Development Pass-Through Entity: Not Applicable Criteria or Specific Requirement: 2 CFR Part 170 requires direct recipients of grants to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the agreement was made. Additionally, proper controls must be in place surrounding review and approval of the report prior to submission to FSRS. Condition: Audit procedures revealed that FFATA reporting was not being completed. Cause: Management was not aware of FFATA reporting requirements due to staff turnover. Effect: Reporting information according to the Federal Funding Accountability and Transparency Act (FFATA) was not met. Questioned Costs: Not Applicable. Context: Reports for subrecipients who were awarded over $30,000 in federal funding were not compiled, reviewed or submitted by the last day of the month following the month in which the agreement was made. Identification as a repeat finding: This is a first time finding. Recommendation: We recommend that management compile and submit FFATA report timely for all subrecipient agreements greater than $30,000 in federal funding with proper review and approval prior to submission. Views of Responsible Officials: See Corrective Action Plan.
Finding 2023-001
Finding No. 2023-001 Significant Deficiency: Reporting - Compliance and Control Finding ALN 14.218 - Community Development Block Grant/Entitlement Grants Federal Agency: US Department of Housing and Urban Development Pass-Through Entity: Not Applicable Criteria or Specific Requirement: 2 CFR Part 170 requires direct recipients of grants to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the agreement was made. Additionally, proper controls must be in place surrounding review and approval of the report prior to submission to FSRS. Condition: Audit procedures revealed that FFATA reporting was not being completed. Cause: Management was not aware of FFATA reporting requirements due to staff turnover. Effect: Reporting information according to the Federal Funding Accountability and Transparency Act (FFATA) was not met. Questioned Costs: Not Applicable. Context: Reports for subrecipients who were awarded over $30,000 in federal funding were not compiled, reviewed or submitted by the last day of the month following the month in which the agreement was made. Identification as a repeat finding: This is a first time finding. Recommendation: We recommend that management compile and submit FFATA report timely for all subrecipient agreements greater than $30,000 in federal funding with proper review and approval prior to submission. Views of Responsible Officials: See Corrective Action Plan.
Finding 2023-001
Finding No. 2023-001 Significant Deficiency: Reporting - Compliance and Control Finding ALN 14.218 - Community Development Block Grant/Entitlement Grants Federal Agency: US Department of Housing and Urban Development Pass-Through Entity: Not Applicable Criteria or Specific Requirement: 2 CFR Part 170 requires direct recipients of grants to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the agreement was made. Additionally, proper controls must be in place surrounding review and approval of the report prior to submission to FSRS. Condition: Audit procedures revealed that FFATA reporting was not being completed. Cause: Management was not aware of FFATA reporting requirements due to staff turnover. Effect: Reporting information according to the Federal Funding Accountability and Transparency Act (FFATA) was not met. Questioned Costs: Not Applicable. Context: Reports for subrecipients who were awarded over $30,000 in federal funding were not compiled, reviewed or submitted by the last day of the month following the month in which the agreement was made. Identification as a repeat finding: This is a first time finding. Recommendation: We recommend that management compile and submit FFATA report timely for all subrecipient agreements greater than $30,000 in federal funding with proper review and approval prior to submission. Views of Responsible Officials: See Corrective Action Plan.