FAC Explorer

Audit 304145

FY End
2022-09-30
Total Expended
$1.88M
Findings
4
Programs
7
Organization: City of Sylacauga, Alabama (AL)
Year: 2022 Accepted: 2024-04-22
Auditor: MacHen McChesney LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
393964 2022-005 - - L
393965 2022-005 - - L
970406 2022-005 - - L
970407 2022-005 - - L

Programs

ALN Program Spent Major Findings
20.205 Highway Planning and Construction $660,524 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $624,117 Yes 1
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $222,546 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $189,667 Yes 1
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $141,857 - 0
20.106 Airport Improvement Program $32,000 - 0
20.600 State and Community Highway Safety $9,877 - 0

Contacts

Name Title Type
LKVUH4RG47U6 Nicole Brown Auditee
2564012404 Emma Farris Auditor
No contacts on file

Notes to SEFA

Title: Subrecipients Accounting Policies: Basis of presentation - The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City of Sylacauga, Alabama and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from the amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: Indirect cost rate - The City of Sylacauga, Alabama has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The City uses the direct allocation method for joint administrative costs. Such costs are prorated individually and applied as direct costs to each award in accordance with approved program budgets. The City of Sylacauga, Alabama provided federal awards to subrecipients as follows: COVID-19 Airport Improvement Program, 20.106, $32,000

Finding Details

Finding 2022-005
Condition: During our compliance testing of both major programs, it was determined that certain required reports were not filed with the awarding agencies. Criteria: The Coronavirus State and Local Fiscal Recovery Fund grant program requires an annual Project and Expenditure Report be filed by October 31 each year that funds are expended. The Disaster Grants – Public Assistance grant program requires an SF-425 Federal Financial Report be filed on a quarterly basis as grant funds are expended. Cause: The City did not appear to know that the reports were required. Effect: Noncompliance with the reporting requirements of the Uniform Guidance. Recommendation: We suggest the City develop procedures to ensure that all grant agreements are reviewed for any reporting requirements prior to expenditure of grant funds and document that those reports are filed accurately and timely. Views of Responsible Officials and Planned Corrective Actions: The City agrees with the finding and the recommendation will be implemented.
Finding 2022-005
Condition: During our compliance testing of both major programs, it was determined that certain required reports were not filed with the awarding agencies. Criteria: The Coronavirus State and Local Fiscal Recovery Fund grant program requires an annual Project and Expenditure Report be filed by October 31 each year that funds are expended. The Disaster Grants – Public Assistance grant program requires an SF-425 Federal Financial Report be filed on a quarterly basis as grant funds are expended. Cause: The City did not appear to know that the reports were required. Effect: Noncompliance with the reporting requirements of the Uniform Guidance. Recommendation: We suggest the City develop procedures to ensure that all grant agreements are reviewed for any reporting requirements prior to expenditure of grant funds and document that those reports are filed accurately and timely. Views of Responsible Officials and Planned Corrective Actions: The City agrees with the finding and the recommendation will be implemented.
Finding 2022-005
Condition: During our compliance testing of both major programs, it was determined that certain required reports were not filed with the awarding agencies. Criteria: The Coronavirus State and Local Fiscal Recovery Fund grant program requires an annual Project and Expenditure Report be filed by October 31 each year that funds are expended. The Disaster Grants – Public Assistance grant program requires an SF-425 Federal Financial Report be filed on a quarterly basis as grant funds are expended. Cause: The City did not appear to know that the reports were required. Effect: Noncompliance with the reporting requirements of the Uniform Guidance. Recommendation: We suggest the City develop procedures to ensure that all grant agreements are reviewed for any reporting requirements prior to expenditure of grant funds and document that those reports are filed accurately and timely. Views of Responsible Officials and Planned Corrective Actions: The City agrees with the finding and the recommendation will be implemented.
Finding 2022-005
Condition: During our compliance testing of both major programs, it was determined that certain required reports were not filed with the awarding agencies. Criteria: The Coronavirus State and Local Fiscal Recovery Fund grant program requires an annual Project and Expenditure Report be filed by October 31 each year that funds are expended. The Disaster Grants – Public Assistance grant program requires an SF-425 Federal Financial Report be filed on a quarterly basis as grant funds are expended. Cause: The City did not appear to know that the reports were required. Effect: Noncompliance with the reporting requirements of the Uniform Guidance. Recommendation: We suggest the City develop procedures to ensure that all grant agreements are reviewed for any reporting requirements prior to expenditure of grant funds and document that those reports are filed accurately and timely. Views of Responsible Officials and Planned Corrective Actions: The City agrees with the finding and the recommendation will be implemented.