FAC Explorer

Audit 298471

FY End
2023-06-30
Total Expended
$10.59M
Findings
2
Programs
23
Organization: City of Portsmouth (NH)
Year: 2023 Accepted: 2024-03-27
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
386097 2023-001 Significant Deficiency - L
962539 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
66.458 Capitalization Grants for Clean Water State Revolving Funds $3.15M Yes 0
84.425 Education Stabilization Fund $729,944 - 0
84.027 Special Education_grants to States $638,534 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $450,000 Yes 0
84.010 Title I Grants to Local Educational Agencies $350,010 - 0
16.543 Missing Children's Assistance $250,880 - 0
14.218 Community Development Block Grants/entitlement Grants $101,914 Yes 0
84.287 Twenty-First Century Community Learning Centers $85,213 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $58,771 - 0
84.048 Career and Technical Education -- Basic Grants to States $57,151 - 0
10.553 School Breakfast Program $56,186 - 0
84.367 Improving Teacher Quality State Grants $28,793 - 0
20.205 Highway Planning and Construction $28,608 - 0
16.575 Crime Victim Assistance $22,547 - 0
16.588 Violence Against Women Formula Grants $21,287 - 0
84.424 Student Support and Academic Enrichment Program $20,633 - 0
84.173 Special Education_preschool Grants $17,833 - 0
84.365 English Language Acquisition State Grants $16,426 - 0
97.067 Homeland Security Grant Program $10,206 - 0
16.607 Bulletproof Vest Partnership Program $5,693 - 0
10.555 National School Lunch Program $2,871 - 0
16.922 Equitable Sharing Program $2,088 - 0
20.600 State and Community Highway Safety $1,313 - 0

Contacts

Name Title Type
XTL2C874AZN7 Andrew Purgiel Auditee
6036107221 Matthew Hunt Auditor
No contacts on file

Notes to SEFA

Title: Note 3 U.S Department of Agriculture Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the City of Portsmouth, New Hampshire under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the City of Portsmouth, New Hampshire, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City of Portsmouth, New Hampshire. De Minimis Rate Used: N Rate Explanation: N/A The amount reported for the National School Lunch Program – Non‐Cash Assistance (Commodities) represents non‐monetary assistance and is reported in the Schedule at the fair market value of the commodities received. The amount reported for the National School Lunch Program – Cash Assistance represents cash receipts from federal reimbursements.

Finding Details

Finding 2023-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Community Development Block Grant Assistance Listing Number: 14.218 Federal Award Identification Number: B22MC330003 Pass‐Through Agency: N/A Pass‐Through Number(s): N/A Award Period: July 1, 2022 – June 30, 2023 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or specific requirement: Per the Federal Funding Accountability and Transparency Act (FFATA), prime (direct) recipients of grants or cooperative agreements are required to report first‐tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition and Context: We identified the following in our testing: 3 of 3 original subawards were not reported timely 1 of 3 original subawards reported actual expenses as opposed to contract award value 2 of 2 subaward amendments were not reported timely Questioned costs: None Cause: The City’s procedures were not sufficient to ensure full compliance with FFATA reporting requirements. Effect: Subawards were not reported timely or accurately in accordance with FFATA requirements. Repeat Finding: No. Recommendation: We recommend the City enhance internal controls and procedures to comply with all FFATA reporting requirements. Views of responsible officials: Management agrees with the finding.
Finding 2023-001
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Community Development Block Grant Assistance Listing Number: 14.218 Federal Award Identification Number: B22MC330003 Pass‐Through Agency: N/A Pass‐Through Number(s): N/A Award Period: July 1, 2022 – June 30, 2023 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or specific requirement: Per the Federal Funding Accountability and Transparency Act (FFATA), prime (direct) recipients of grants or cooperative agreements are required to report first‐tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition and Context: We identified the following in our testing: 3 of 3 original subawards were not reported timely 1 of 3 original subawards reported actual expenses as opposed to contract award value 2 of 2 subaward amendments were not reported timely Questioned costs: None Cause: The City’s procedures were not sufficient to ensure full compliance with FFATA reporting requirements. Effect: Subawards were not reported timely or accurately in accordance with FFATA requirements. Repeat Finding: No. Recommendation: We recommend the City enhance internal controls and procedures to comply with all FFATA reporting requirements. Views of responsible officials: Management agrees with the finding.