Federal Agency: U.S. Department of Homeland Security
Program/Cluster: Staffing for Adequate Fire & Emergency Response
Federal Assistance Listing Number: 97.083
Pass-through: N/A
Award No. and Year: EMW-2020-FF-00816, 2020
Compliance Requirement: Reporting
Type of Finding: Material Weakness in Internal Control over Compliance
Criteria:
Per 2 CFR 200.303, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. This includes internal controls over maintaining records of the preparer and approver of required reports.
Condition:
We identified four (4) instances in which the City did not retain evidence to document the individual who reviewed the required reports prior to submission. This consisted of two (2) financial reports and two (2) performance reports.
Cause:
The City’s procedures did not include documenting the review of the reports prior to submission.
Effect:
Ineffective controls over this area of compliance could result in reports that are inaccurate or incomplete being submitted to the granting agency.
Questioned Costs:
No questioned costs were identified as a result of our procedures.
Context/Sampling:
All semi-annual financial reports and semi-annual performance report were selected for testing. The population consisted of two (2) financial reports and two (2) performance reports. All reports were selected for testwork.
Repeat Finding from Prior Year(s):
No.
Recommendation:
We recommend that the City revise its procedures to include evidence to document the individual who reviewed required reports prior to submission.
Views of Responsible Officials:
Management concurs with the finding. See separate corrective action plan.
Federal Agency: U.S. Department of Transportation
Program/Cluster: Highway Planning and Construction
Federal Assistance Listing Number: 20.205
Pass-through: California Department of Transportation
Award No. and Year: STPCML-5132 (049) – 2022 and HSIPL-5132 (52) - 2022
Compliance Requirement: Special Tests and Provisions – Wage Rate Requirements
Type of Finding: Significant Deficiency in Internal Control over Compliance
Criteria:
Per 2 CFR 200.303, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. This includes internal controls over maintaining records of the receipt and review of certified payrolls.
Condition:
We identified eleven (11) instances in which the City did not retain evidence to document the individual who reviewed the certified payroll for each week in which work was performed by construction contractors.
Cause:
The City’s procedures did not include documenting the review of the certified payroll received.
Effect:
Ineffective controls over this area of compliance could result in noncompliance with the wage rate compliance requirements.
Questioned Costs:
No questioned costs were identified as a result of our procedures.
Context/Sampling:
The population consisted of 104 certified payrolls required during the fiscal year. A sample of eleven (11) were selected for testwork.
Repeat Finding from Prior Year(s):
No.
Recommendation:
The City should establish controls to ensure there are procedures in place requiring the documented review of the certified payroll submitted by the construction contractors.
Views of Responsible Officials:
Management concurs with the finding. See separate corrective action plan.
Federal Agency: U.S. Department of Transportation
Program/Cluster: Highway Planning and Construction
Federal Assistance Listing Number: 20.205
Pass-through: California Department of Transportation
Award No. and Year: STPCML-5132 (049) – 2022 and HSIPL-5132 (52) - 2022
Compliance Requirement: Special Tests and Provisions – Wage Rate Requirements
Type of Finding: Significant Deficiency in Internal Control over Compliance
Criteria:
Per 2 CFR 200.303, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. This includes internal controls over maintaining records of the receipt and review of certified payrolls.
Condition:
We identified eleven (11) instances in which the City did not retain evidence to document the individual who reviewed the certified payroll for each week in which work was performed by construction contractors.
Cause:
The City’s procedures did not include documenting the review of the certified payroll received.
Effect:
Ineffective controls over this area of compliance could result in noncompliance with the wage rate compliance requirements.
Questioned Costs:
No questioned costs were identified as a result of our procedures.
Context/Sampling:
The population consisted of 104 certified payrolls required during the fiscal year. A sample of eleven (11) were selected for testwork.
Repeat Finding from Prior Year(s):
No.
Recommendation:
The City should establish controls to ensure there are procedures in place requiring the documented review of the certified payroll submitted by the construction contractors.
Views of Responsible Officials:
Management concurs with the finding. See separate corrective action plan.
Federal Agency: U.S. Department of Transportation
Program/Cluster: Highway Planning and Construction
Federal Assistance Listing Number: 20.205
Pass-through: California Department of Transportation
Award No. and Year: STPCML-5132 (049) – 2022 and HSIPL-5132 (52) - 2022
Compliance Requirement: Special Tests and Provisions – Wage Rate Requirements
Type of Finding: Significant Deficiency in Internal Control over Compliance
Criteria:
Per 2 CFR 200.303, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. This includes internal controls over maintaining records of the receipt and review of certified payrolls.
Condition:
We identified eleven (11) instances in which the City did not retain evidence to document the individual who reviewed the certified payroll for each week in which work was performed by construction contractors.
Cause:
The City’s procedures did not include documenting the review of the certified payroll received.
Effect:
Ineffective controls over this area of compliance could result in noncompliance with the wage rate compliance requirements.
Questioned Costs:
No questioned costs were identified as a result of our procedures.
Context/Sampling:
The population consisted of 104 certified payrolls required during the fiscal year. A sample of eleven (11) were selected for testwork.
Repeat Finding from Prior Year(s):
No.
Recommendation:
The City should establish controls to ensure there are procedures in place requiring the documented review of the certified payroll submitted by the construction contractors.
Views of Responsible Officials:
Management concurs with the finding. See separate corrective action plan.
Federal Agency: U.S. Department of Transportation
Program/Cluster: Highway Planning and Construction
Federal Assistance Listing Number: 20.205
Pass-through: California Department of Transportation
Award No. and Year: STPCML-5132 (049) – 2022 and HSIPL-5132 (52) - 2022
Compliance Requirement: Special Tests and Provisions – Wage Rate Requirements
Type of Finding: Significant Deficiency in Internal Control over Compliance
Criteria:
Per 2 CFR 200.303, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. This includes internal controls over maintaining records of the receipt and review of certified payrolls.
Condition:
We identified eleven (11) instances in which the City did not retain evidence to document the individual who reviewed the certified payroll for each week in which work was performed by construction contractors.
Cause:
The City’s procedures did not include documenting the review of the certified payroll received.
Effect:
Ineffective controls over this area of compliance could result in noncompliance with the wage rate compliance requirements.
Questioned Costs:
No questioned costs were identified as a result of our procedures.
Context/Sampling:
The population consisted of 104 certified payrolls required during the fiscal year. A sample of eleven (11) were selected for testwork.
Repeat Finding from Prior Year(s):
No.
Recommendation:
The City should establish controls to ensure there are procedures in place requiring the documented review of the certified payroll submitted by the construction contractors.
Views of Responsible Officials:
Management concurs with the finding. See separate corrective action plan.
Federal Agency: U.S. Department of Housing and Urban Development
Program/Cluster: Section 8 Housing Choice Vouchers Cluster
Federal Assistance Listing Number: 14.871
Pass-through: N/A
Award No. and Year: CA065 - 2023
Compliance Requirement: Reporting
Type of Finding: Material Weakness in Internal Control over Compliance
Criteria:
Per 2 CFR 200.303, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. This includes internal controls over maintaining records of the preparer and approver of required reports.
Condition:
We identified three (3) instances in which the City did not retain evidence to document the individual who reviewed the Voucher Management System (VMS) reports prior to submission. The City implemented a documented review process starting with the April 2023 VMS report submission. The City did not document their review of the VMS reports prior to submission prior to April 2023.
Cause:
The City’s internal controls did not include documenting the separate management review of the VMS reports prior to submission. We noted the City implemented a change in internal controls starting with the April 2023 report whereby the reports are reviewed and approved by an employee separate from the preparer of the VMS reports prior to submission.
Effect:
Ineffective controls over this area of compliance could result in reports that are inaccurate or incomplete being submitted to the granting agency.
Questioned Costs:
No questioned costs were identified as a result of our procedures.
Context/Sampling:
The population consists of twelve (12) monthly VMS reports. The sample consisted of four (4) monthly VMS reports.
Repeat Finding from Prior Year(s):
No.
Recommendation:
We recommend that the City revise its procedures to include evidence to document the individual who reviewed required reports prior to submission.
Views of Responsible Officials:
Management concurs with the finding. See separate corrective action plan.
Federal Agency: U.S. Department of Housing and Urban Development
Program/Cluster: Section 8 Housing Choice Vouchers Cluster
Federal Assistance Listing Number: 14.871
Pass-through: N/A
Award No. and Year: CA065 - 2023
Compliance Requirement: Special Tests and Provisions – Housing Quality Standards Inspections
Type of Finding: Instance of Non-Compliance and Significant Deficiency in Internal Control over Compliance
Criteria:
Per the 2023 Compliance Supplement, the public housing authority (PHA) must inspect the units leased to a family at least biennially to determine if the unit meets Housing Quality Standards (HQS).
Condition:
We identified one (1) instance in which the City did not perform the required HQS inspection within a two-year period. The inspection was performed later than two years from the previous inspection.
Cause:
The City’s procedures did not ensure that the unit was inspected within the required time period.
Effect:
The City did not comply with the HQS inspections requirements.
Questioned Costs:
No questioned costs were identified as a result of our procedures.
Context/Sampling:
The population consisted of all Section 8 Housing Choice Voucher recipients in the fiscal year (777). The sample consisted of sixty (60) recipients in the fiscal year 2023.
Repeat Finding from Prior Year(s):
No.
Recommendation:
We recommend that the City strengthen its policies and procedures related to HQS inspections to ensure that all units are inspected within the required time period.
Views of Responsible Officials:
Management concurs with the finding. See separate corrective action plan.
Federal Agency: U.S. Department of Housing and Urban Development
Program/Cluster: Section 8 Housing Choice Vouchers Cluster
Federal Assistance Listing Number: 14.871
Pass-through: N/A
Award No. and Year: CA065 - 2023
Compliance Requirement: Special Tests and Provisions – Utility Allowance Schedule
Type of Finding: Instance of Non-Compliance and Material Weakness in Internal Control over Compliance
Criteria:
Per 2 CFR 200.303, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. This includes internal controls over maintaining records of the review and approval of the utility allowance schedule.
Per the 2023 Compliance Supplement, the public housing authority (PHA) must maintain an up-to-date utility allowance schedule. The PHA must review utility rate data for each utility category each year and must adjust its utility allowance schedule if there has been a rate change of 10 percent or more for a utility category or fuel type since the last time the utility allowance schedule was revised (24 CFR section 982.517).
The PHA’s Housing Choice Voucher (HCV) Administrative Plan states that the PHA must maintain information supporting its annual review of utility allowance and any revisions made in its utility allowance schedule.
Condition:
We identified that management did not document their annual review and acceptance of the changes to the utility allowance schedules in effect during the fiscal year 2023. Management asserted that the revisions to the utility allowance schedule are not required to be submitted to the PHA board for approval; however, the HCV Administrative Plan does not delegate the authority to management to approve changes to the utility allowance schedule.
Cause:
The City PHA did not follow its policy to maintain information evidencing its review of revisions to the utility allowance schedule.
Effect:
The City did not comply with the utility allowance schedule requirements.
Questioned Costs:
No questioned costs were identified as a result of our procedures.
Context/Sampling:
The City utilized two utility allowance schedules in the fiscal year 2023. The rates were revised January 1, 2022, and January 1, 2023.
Repeat Finding from Prior Year(s):
No.
Recommendation:
We recommend that the City follow its policy to maintain information supporting its annual review of the utility allowance schedule.
Views of Responsible Officials:
Management concurs with the finding. See separate corrective action plan.
Federal Agency: U.S. Department of Homeland Security
Program/Cluster: Staffing for Adequate Fire & Emergency Response
Federal Assistance Listing Number: 97.083
Pass-through: N/A
Award No. and Year: EMW-2020-FF-00816, 2020
Compliance Requirement: Reporting
Type of Finding: Material Weakness in Internal Control over Compliance
Criteria:
Per 2 CFR 200.303, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. This includes internal controls over maintaining records of the preparer and approver of required reports.
Condition:
We identified four (4) instances in which the City did not retain evidence to document the individual who reviewed the required reports prior to submission. This consisted of two (2) financial reports and two (2) performance reports.
Cause:
The City’s procedures did not include documenting the review of the reports prior to submission.
Effect:
Ineffective controls over this area of compliance could result in reports that are inaccurate or incomplete being submitted to the granting agency.
Questioned Costs:
No questioned costs were identified as a result of our procedures.
Context/Sampling:
All semi-annual financial reports and semi-annual performance report were selected for testing. The population consisted of two (2) financial reports and two (2) performance reports. All reports were selected for testwork.
Repeat Finding from Prior Year(s):
No.
Recommendation:
We recommend that the City revise its procedures to include evidence to document the individual who reviewed required reports prior to submission.
Views of Responsible Officials:
Management concurs with the finding. See separate corrective action plan.
Federal Agency: U.S. Department of Transportation
Program/Cluster: Highway Planning and Construction
Federal Assistance Listing Number: 20.205
Pass-through: California Department of Transportation
Award No. and Year: STPCML-5132 (049) – 2022 and HSIPL-5132 (52) - 2022
Compliance Requirement: Special Tests and Provisions – Wage Rate Requirements
Type of Finding: Significant Deficiency in Internal Control over Compliance
Criteria:
Per 2 CFR 200.303, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. This includes internal controls over maintaining records of the receipt and review of certified payrolls.
Condition:
We identified eleven (11) instances in which the City did not retain evidence to document the individual who reviewed the certified payroll for each week in which work was performed by construction contractors.
Cause:
The City’s procedures did not include documenting the review of the certified payroll received.
Effect:
Ineffective controls over this area of compliance could result in noncompliance with the wage rate compliance requirements.
Questioned Costs:
No questioned costs were identified as a result of our procedures.
Context/Sampling:
The population consisted of 104 certified payrolls required during the fiscal year. A sample of eleven (11) were selected for testwork.
Repeat Finding from Prior Year(s):
No.
Recommendation:
The City should establish controls to ensure there are procedures in place requiring the documented review of the certified payroll submitted by the construction contractors.
Views of Responsible Officials:
Management concurs with the finding. See separate corrective action plan.
Federal Agency: U.S. Department of Transportation
Program/Cluster: Highway Planning and Construction
Federal Assistance Listing Number: 20.205
Pass-through: California Department of Transportation
Award No. and Year: STPCML-5132 (049) – 2022 and HSIPL-5132 (52) - 2022
Compliance Requirement: Special Tests and Provisions – Wage Rate Requirements
Type of Finding: Significant Deficiency in Internal Control over Compliance
Criteria:
Per 2 CFR 200.303, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. This includes internal controls over maintaining records of the receipt and review of certified payrolls.
Condition:
We identified eleven (11) instances in which the City did not retain evidence to document the individual who reviewed the certified payroll for each week in which work was performed by construction contractors.
Cause:
The City’s procedures did not include documenting the review of the certified payroll received.
Effect:
Ineffective controls over this area of compliance could result in noncompliance with the wage rate compliance requirements.
Questioned Costs:
No questioned costs were identified as a result of our procedures.
Context/Sampling:
The population consisted of 104 certified payrolls required during the fiscal year. A sample of eleven (11) were selected for testwork.
Repeat Finding from Prior Year(s):
No.
Recommendation:
The City should establish controls to ensure there are procedures in place requiring the documented review of the certified payroll submitted by the construction contractors.
Views of Responsible Officials:
Management concurs with the finding. See separate corrective action plan.
Federal Agency: U.S. Department of Transportation
Program/Cluster: Highway Planning and Construction
Federal Assistance Listing Number: 20.205
Pass-through: California Department of Transportation
Award No. and Year: STPCML-5132 (049) – 2022 and HSIPL-5132 (52) - 2022
Compliance Requirement: Special Tests and Provisions – Wage Rate Requirements
Type of Finding: Significant Deficiency in Internal Control over Compliance
Criteria:
Per 2 CFR 200.303, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. This includes internal controls over maintaining records of the receipt and review of certified payrolls.
Condition:
We identified eleven (11) instances in which the City did not retain evidence to document the individual who reviewed the certified payroll for each week in which work was performed by construction contractors.
Cause:
The City’s procedures did not include documenting the review of the certified payroll received.
Effect:
Ineffective controls over this area of compliance could result in noncompliance with the wage rate compliance requirements.
Questioned Costs:
No questioned costs were identified as a result of our procedures.
Context/Sampling:
The population consisted of 104 certified payrolls required during the fiscal year. A sample of eleven (11) were selected for testwork.
Repeat Finding from Prior Year(s):
No.
Recommendation:
The City should establish controls to ensure there are procedures in place requiring the documented review of the certified payroll submitted by the construction contractors.
Views of Responsible Officials:
Management concurs with the finding. See separate corrective action plan.
Federal Agency: U.S. Department of Transportation
Program/Cluster: Highway Planning and Construction
Federal Assistance Listing Number: 20.205
Pass-through: California Department of Transportation
Award No. and Year: STPCML-5132 (049) – 2022 and HSIPL-5132 (52) - 2022
Compliance Requirement: Special Tests and Provisions – Wage Rate Requirements
Type of Finding: Significant Deficiency in Internal Control over Compliance
Criteria:
Per 2 CFR 200.303, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. This includes internal controls over maintaining records of the receipt and review of certified payrolls.
Condition:
We identified eleven (11) instances in which the City did not retain evidence to document the individual who reviewed the certified payroll for each week in which work was performed by construction contractors.
Cause:
The City’s procedures did not include documenting the review of the certified payroll received.
Effect:
Ineffective controls over this area of compliance could result in noncompliance with the wage rate compliance requirements.
Questioned Costs:
No questioned costs were identified as a result of our procedures.
Context/Sampling:
The population consisted of 104 certified payrolls required during the fiscal year. A sample of eleven (11) were selected for testwork.
Repeat Finding from Prior Year(s):
No.
Recommendation:
The City should establish controls to ensure there are procedures in place requiring the documented review of the certified payroll submitted by the construction contractors.
Views of Responsible Officials:
Management concurs with the finding. See separate corrective action plan.
Federal Agency: U.S. Department of Housing and Urban Development
Program/Cluster: Section 8 Housing Choice Vouchers Cluster
Federal Assistance Listing Number: 14.871
Pass-through: N/A
Award No. and Year: CA065 - 2023
Compliance Requirement: Reporting
Type of Finding: Material Weakness in Internal Control over Compliance
Criteria:
Per 2 CFR 200.303, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. This includes internal controls over maintaining records of the preparer and approver of required reports.
Condition:
We identified three (3) instances in which the City did not retain evidence to document the individual who reviewed the Voucher Management System (VMS) reports prior to submission. The City implemented a documented review process starting with the April 2023 VMS report submission. The City did not document their review of the VMS reports prior to submission prior to April 2023.
Cause:
The City’s internal controls did not include documenting the separate management review of the VMS reports prior to submission. We noted the City implemented a change in internal controls starting with the April 2023 report whereby the reports are reviewed and approved by an employee separate from the preparer of the VMS reports prior to submission.
Effect:
Ineffective controls over this area of compliance could result in reports that are inaccurate or incomplete being submitted to the granting agency.
Questioned Costs:
No questioned costs were identified as a result of our procedures.
Context/Sampling:
The population consists of twelve (12) monthly VMS reports. The sample consisted of four (4) monthly VMS reports.
Repeat Finding from Prior Year(s):
No.
Recommendation:
We recommend that the City revise its procedures to include evidence to document the individual who reviewed required reports prior to submission.
Views of Responsible Officials:
Management concurs with the finding. See separate corrective action plan.
Federal Agency: U.S. Department of Housing and Urban Development
Program/Cluster: Section 8 Housing Choice Vouchers Cluster
Federal Assistance Listing Number: 14.871
Pass-through: N/A
Award No. and Year: CA065 - 2023
Compliance Requirement: Special Tests and Provisions – Housing Quality Standards Inspections
Type of Finding: Instance of Non-Compliance and Significant Deficiency in Internal Control over Compliance
Criteria:
Per the 2023 Compliance Supplement, the public housing authority (PHA) must inspect the units leased to a family at least biennially to determine if the unit meets Housing Quality Standards (HQS).
Condition:
We identified one (1) instance in which the City did not perform the required HQS inspection within a two-year period. The inspection was performed later than two years from the previous inspection.
Cause:
The City’s procedures did not ensure that the unit was inspected within the required time period.
Effect:
The City did not comply with the HQS inspections requirements.
Questioned Costs:
No questioned costs were identified as a result of our procedures.
Context/Sampling:
The population consisted of all Section 8 Housing Choice Voucher recipients in the fiscal year (777). The sample consisted of sixty (60) recipients in the fiscal year 2023.
Repeat Finding from Prior Year(s):
No.
Recommendation:
We recommend that the City strengthen its policies and procedures related to HQS inspections to ensure that all units are inspected within the required time period.
Views of Responsible Officials:
Management concurs with the finding. See separate corrective action plan.
Federal Agency: U.S. Department of Housing and Urban Development
Program/Cluster: Section 8 Housing Choice Vouchers Cluster
Federal Assistance Listing Number: 14.871
Pass-through: N/A
Award No. and Year: CA065 - 2023
Compliance Requirement: Special Tests and Provisions – Utility Allowance Schedule
Type of Finding: Instance of Non-Compliance and Material Weakness in Internal Control over Compliance
Criteria:
Per 2 CFR 200.303, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. This includes internal controls over maintaining records of the review and approval of the utility allowance schedule.
Per the 2023 Compliance Supplement, the public housing authority (PHA) must maintain an up-to-date utility allowance schedule. The PHA must review utility rate data for each utility category each year and must adjust its utility allowance schedule if there has been a rate change of 10 percent or more for a utility category or fuel type since the last time the utility allowance schedule was revised (24 CFR section 982.517).
The PHA’s Housing Choice Voucher (HCV) Administrative Plan states that the PHA must maintain information supporting its annual review of utility allowance and any revisions made in its utility allowance schedule.
Condition:
We identified that management did not document their annual review and acceptance of the changes to the utility allowance schedules in effect during the fiscal year 2023. Management asserted that the revisions to the utility allowance schedule are not required to be submitted to the PHA board for approval; however, the HCV Administrative Plan does not delegate the authority to management to approve changes to the utility allowance schedule.
Cause:
The City PHA did not follow its policy to maintain information evidencing its review of revisions to the utility allowance schedule.
Effect:
The City did not comply with the utility allowance schedule requirements.
Questioned Costs:
No questioned costs were identified as a result of our procedures.
Context/Sampling:
The City utilized two utility allowance schedules in the fiscal year 2023. The rates were revised January 1, 2022, and January 1, 2023.
Repeat Finding from Prior Year(s):
No.
Recommendation:
We recommend that the City follow its policy to maintain information supporting its annual review of the utility allowance schedule.
Views of Responsible Officials:
Management concurs with the finding. See separate corrective action plan.