FAC Explorer

Audit 298939

FY End
2023-06-30
Total Expended
$3.57M
Findings
8
Programs
10
Organization: Town of Gilbert, Arizona (AZ)
Year: 2023 Accepted: 2024-03-27
Auditor: Heinfeld Meech & CO PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
386620 2023-001 Significant Deficiency - L
386621 2023-001 Significant Deficiency - L
386622 2023-001 Significant Deficiency - L
386623 2023-001 Significant Deficiency - L
963062 2023-001 Significant Deficiency - L
963063 2023-001 Significant Deficiency - L
963064 2023-001 Significant Deficiency - L
963065 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
14.239 Home Investment Partnerships Program $592,373 - 0
14.218 Community Development Block Grants/entitlement Grants $501,288 Yes 1
14.218 Covid-19 Community Development Block Grants/entitlement Grants $353,050 Yes 1
20.600 State and Community Highway Safety $44,572 - 0
20.616 National Priority Safety Programs $9,970 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $7,084 - 0
97.067 Homeland Security Grant Program $6,498 - 0
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $5,738 Yes 0
97.106 Securing the Cities Program $2,493 - 0
16.554 National Criminal History Improvement Program (nchip) $1,390 - 0

Contacts

Name Title Type
PD4DKB97YVB6 Hakon Johanson Auditee
4805036902 Jim Rebenar, CPA Auditor
No contacts on file

Notes to SEFA

Title: Assistance Listing Numbers Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant activity of Town of Gilbert, Arizona under programs of the federal government for the year ended June 30, 2023. The information in the 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 Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Town, it is not intended to and does not present  the  financial  position,  changes  in  net  position  or  cash  flows  of  the  Town.  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 as to reimbursement. Any negative  amounts  shown  on  the  Schedule  represent  adjustments  or  credits  made  in  the  normal  course of business to amounts reported as expenditures in prior years. Pass‐through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis indirect cost rate. The program titles and Assistance Listing numbers were obtained from the federal or pass‐through grantor or through sam.gov. If the three‐digit Assistance Listing extension is unknown, there is a U followed by a two‐digit number in the Assistance Listing extension to identify one or more Federal award lines from that program. The first Federal program with an unknown three‐digit extension is indicated with U01 for all award lines associated with that program, the second is U02, etc.

Finding Details

Finding 2023-001
Finding Number: 2023‐001 Repeat Finding: No Program Name/Assistance Listing Title: CDBG – Entitlement Grants Cluster Assistance Listing Number: 14.218 Federal Agency: Department of Housing and Urban Development Federal Award Number: N/A Pass‐Through Agency: N/A Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Criteria Under 2 CFR §200.303, the Town is required to establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the Town is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Further, under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109‐282), as amended by Section 6202 of Pub. L. No. 110‐252, that are codified in 2 CFR Part 170, 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 The  Town  did  not  report  first‐tier  subawards  of  $30,000  or  more  to  the  FSRS  as  required  by  the  Transparency Act. Cause The Town was unaware that such subawards were required to be reported through the FSRS. Effect The Town was not in full compliance with federal reporting requirements. Context During fiscal year 2023, the Town made four first‐tier subawards of over $30,000 to subrecipients. The Town did not report any of the subawards to the FSRS. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The  Town  should  implement  controls  and  procedures  to  ensure  that  all  federal  reporting  requirements are tracked and necessary reports submitted. Views Of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Finding Number: 2023‐001 Repeat Finding: No Program Name/Assistance Listing Title: CDBG – Entitlement Grants Cluster Assistance Listing Number: 14.218 Federal Agency: Department of Housing and Urban Development Federal Award Number: N/A Pass‐Through Agency: N/A Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Criteria Under 2 CFR §200.303, the Town is required to establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the Town is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Further, under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109‐282), as amended by Section 6202 of Pub. L. No. 110‐252, that are codified in 2 CFR Part 170, 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 The  Town  did  not  report  first‐tier  subawards  of  $30,000  or  more  to  the  FSRS  as  required  by  the  Transparency Act. Cause The Town was unaware that such subawards were required to be reported through the FSRS. Effect The Town was not in full compliance with federal reporting requirements. Context During fiscal year 2023, the Town made four first‐tier subawards of over $30,000 to subrecipients. The Town did not report any of the subawards to the FSRS. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The  Town  should  implement  controls  and  procedures  to  ensure  that  all  federal  reporting  requirements are tracked and necessary reports submitted. Views Of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Finding Number: 2023‐001 Repeat Finding: No Program Name/Assistance Listing Title: CDBG – Entitlement Grants Cluster Assistance Listing Number: 14.218 Federal Agency: Department of Housing and Urban Development Federal Award Number: N/A Pass‐Through Agency: N/A Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Criteria Under 2 CFR §200.303, the Town is required to establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the Town is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Further, under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109‐282), as amended by Section 6202 of Pub. L. No. 110‐252, that are codified in 2 CFR Part 170, 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 The  Town  did  not  report  first‐tier  subawards  of  $30,000  or  more  to  the  FSRS  as  required  by  the  Transparency Act. Cause The Town was unaware that such subawards were required to be reported through the FSRS. Effect The Town was not in full compliance with federal reporting requirements. Context During fiscal year 2023, the Town made four first‐tier subawards of over $30,000 to subrecipients. The Town did not report any of the subawards to the FSRS. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The  Town  should  implement  controls  and  procedures  to  ensure  that  all  federal  reporting  requirements are tracked and necessary reports submitted. Views Of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Finding Number: 2023‐001 Repeat Finding: No Program Name/Assistance Listing Title: CDBG – Entitlement Grants Cluster Assistance Listing Number: 14.218 Federal Agency: Department of Housing and Urban Development Federal Award Number: N/A Pass‐Through Agency: N/A Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Criteria Under 2 CFR §200.303, the Town is required to establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the Town is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Further, under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109‐282), as amended by Section 6202 of Pub. L. No. 110‐252, that are codified in 2 CFR Part 170, 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 The  Town  did  not  report  first‐tier  subawards  of  $30,000  or  more  to  the  FSRS  as  required  by  the  Transparency Act. Cause The Town was unaware that such subawards were required to be reported through the FSRS. Effect The Town was not in full compliance with federal reporting requirements. Context During fiscal year 2023, the Town made four first‐tier subawards of over $30,000 to subrecipients. The Town did not report any of the subawards to the FSRS. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The  Town  should  implement  controls  and  procedures  to  ensure  that  all  federal  reporting  requirements are tracked and necessary reports submitted. Views Of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Finding Number: 2023‐001 Repeat Finding: No Program Name/Assistance Listing Title: CDBG – Entitlement Grants Cluster Assistance Listing Number: 14.218 Federal Agency: Department of Housing and Urban Development Federal Award Number: N/A Pass‐Through Agency: N/A Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Criteria Under 2 CFR §200.303, the Town is required to establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the Town is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Further, under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109‐282), as amended by Section 6202 of Pub. L. No. 110‐252, that are codified in 2 CFR Part 170, 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 The  Town  did  not  report  first‐tier  subawards  of  $30,000  or  more  to  the  FSRS  as  required  by  the  Transparency Act. Cause The Town was unaware that such subawards were required to be reported through the FSRS. Effect The Town was not in full compliance with federal reporting requirements. Context During fiscal year 2023, the Town made four first‐tier subawards of over $30,000 to subrecipients. The Town did not report any of the subawards to the FSRS. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The  Town  should  implement  controls  and  procedures  to  ensure  that  all  federal  reporting  requirements are tracked and necessary reports submitted. Views Of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Finding Number: 2023‐001 Repeat Finding: No Program Name/Assistance Listing Title: CDBG – Entitlement Grants Cluster Assistance Listing Number: 14.218 Federal Agency: Department of Housing and Urban Development Federal Award Number: N/A Pass‐Through Agency: N/A Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Criteria Under 2 CFR §200.303, the Town is required to establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the Town is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Further, under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109‐282), as amended by Section 6202 of Pub. L. No. 110‐252, that are codified in 2 CFR Part 170, 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 The  Town  did  not  report  first‐tier  subawards  of  $30,000  or  more  to  the  FSRS  as  required  by  the  Transparency Act. Cause The Town was unaware that such subawards were required to be reported through the FSRS. Effect The Town was not in full compliance with federal reporting requirements. Context During fiscal year 2023, the Town made four first‐tier subawards of over $30,000 to subrecipients. The Town did not report any of the subawards to the FSRS. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The  Town  should  implement  controls  and  procedures  to  ensure  that  all  federal  reporting  requirements are tracked and necessary reports submitted. Views Of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Finding Number: 2023‐001 Repeat Finding: No Program Name/Assistance Listing Title: CDBG – Entitlement Grants Cluster Assistance Listing Number: 14.218 Federal Agency: Department of Housing and Urban Development Federal Award Number: N/A Pass‐Through Agency: N/A Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Criteria Under 2 CFR §200.303, the Town is required to establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the Town is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Further, under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109‐282), as amended by Section 6202 of Pub. L. No. 110‐252, that are codified in 2 CFR Part 170, 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 The  Town  did  not  report  first‐tier  subawards  of  $30,000  or  more  to  the  FSRS  as  required  by  the  Transparency Act. Cause The Town was unaware that such subawards were required to be reported through the FSRS. Effect The Town was not in full compliance with federal reporting requirements. Context During fiscal year 2023, the Town made four first‐tier subawards of over $30,000 to subrecipients. The Town did not report any of the subawards to the FSRS. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The  Town  should  implement  controls  and  procedures  to  ensure  that  all  federal  reporting  requirements are tracked and necessary reports submitted. Views Of Responsible Officials See Corrective Action Plan.
Finding 2023-001
Finding Number: 2023‐001 Repeat Finding: No Program Name/Assistance Listing Title: CDBG – Entitlement Grants Cluster Assistance Listing Number: 14.218 Federal Agency: Department of Housing and Urban Development Federal Award Number: N/A Pass‐Through Agency: N/A Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Criteria Under 2 CFR §200.303, the Town is required to establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the Town is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Further, under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109‐282), as amended by Section 6202 of Pub. L. No. 110‐252, that are codified in 2 CFR Part 170, 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 The  Town  did  not  report  first‐tier  subawards  of  $30,000  or  more  to  the  FSRS  as  required  by  the  Transparency Act. Cause The Town was unaware that such subawards were required to be reported through the FSRS. Effect The Town was not in full compliance with federal reporting requirements. Context During fiscal year 2023, the Town made four first‐tier subawards of over $30,000 to subrecipients. The Town did not report any of the subawards to the FSRS. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The  Town  should  implement  controls  and  procedures  to  ensure  that  all  federal  reporting  requirements are tracked and necessary reports submitted. Views Of Responsible Officials See Corrective Action Plan.