FAC Explorer

Audit 300234

FY End
2023-06-30
Total Expended
$5.90M
Findings
2
Programs
9
Organization: City of Jackson, Tennessee (TN)
Year: 2023 Accepted: 2024-03-29
Auditor: Mauldin & Jenkins LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
388530 2023-005 Material Weakness - L
964972 2023-005 Material Weakness - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $4.17M Yes 1
14.218 Community Development Block Grants/entitlement Grants $549,259 - 0
14.239 Home Investment Partnerships Program $299,684 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $141,273 - 0
16.588 Violence Against Women Formula Grants $94,420 - 0
16.575 Crime Victim Assistance $56,426 - 0
20.205 Highway Planning and Construction $55,737 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $42,973 - 0
21.016 Equitable Sharing $11,640 - 0

Contacts

Name Title Type
F6H3G5N12W34 Bobby Arnold Auditee
7314258278 James Bence Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the costs princples contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditres in prior years. De Minimis Rate Used: N Rate Explanation: The City elected not to utilize the de minimus ICR. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the City of Jackson, Tennessee under programs of the federal government for the fiscal year ended June 30, 2023. The information in this 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 represents only a selected portion of the operations of the City, is it not intended to and does not present the financial position, changes in net assets, or cash flows of the City.

Finding Details

Finding 2023-005
Reporting Coronavirus State and Local Fiscal Recovery Funds (Assistance Listing No. 21.027) Criteria: Internal controls should be in place to ensure the reporting requirements of the grant are timely and accurately completed. Condition: The City is required to complete quarterly project & expenditure reporting for the Coronavirus State and Local Fiscal Recovery Funds (“CLSFRF”). These reports are to include the current period’s obligations and expenditures. Context/Cause: During the tesing of the current year reports, it was noted the City’s process for identyfing the current period’s obligations and expenditures did not include procedures to identify any expenditures which were made without purchase orders. As such, there payments made to local beneficiary non-profits which did not include a purchase order, and therefore we not included in the reports. Effects: In accordance with the guidance from US Treasury on report corrections, any errors in the reporting period that is closed are to be made in a future reporting quarter. As such, the error on the reporting in the year ended June 30, 2023, will be corrected in subusequent reporting periods. Recommendation: We recommend the City ensure the project & expenditure reports are reconciled each quarter to the expenditures reported in the City’s ARPA Fund to ensure the accuracy and completeness of the reporting required by the grant. Auditee’s Response: We will ensure future reports include all previously omitted expenditures and work to implement controls sufficient to reconcile the programatic reporting to the general ledger on a quarterly basis.
Finding 2023-005
Reporting Coronavirus State and Local Fiscal Recovery Funds (Assistance Listing No. 21.027) Criteria: Internal controls should be in place to ensure the reporting requirements of the grant are timely and accurately completed. Condition: The City is required to complete quarterly project & expenditure reporting for the Coronavirus State and Local Fiscal Recovery Funds (“CLSFRF”). These reports are to include the current period’s obligations and expenditures. Context/Cause: During the tesing of the current year reports, it was noted the City’s process for identyfing the current period’s obligations and expenditures did not include procedures to identify any expenditures which were made without purchase orders. As such, there payments made to local beneficiary non-profits which did not include a purchase order, and therefore we not included in the reports. Effects: In accordance with the guidance from US Treasury on report corrections, any errors in the reporting period that is closed are to be made in a future reporting quarter. As such, the error on the reporting in the year ended June 30, 2023, will be corrected in subusequent reporting periods. Recommendation: We recommend the City ensure the project & expenditure reports are reconciled each quarter to the expenditures reported in the City’s ARPA Fund to ensure the accuracy and completeness of the reporting required by the grant. Auditee’s Response: We will ensure future reports include all previously omitted expenditures and work to implement controls sufficient to reconcile the programatic reporting to the general ledger on a quarterly basis.