FAC Explorer

Audit 30457

FY End
2022-09-30
Total Expended
$15.52M
Findings
6
Programs
23
Organization: City of Huntsville (AL)
Year: 2022 Accepted: 2023-07-19
Auditor: Mauldin & Jenkins LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
28606 2022-002 Significant Deficiency - L
28607 2022-002 Significant Deficiency - L
28608 2022-002 Significant Deficiency - L
605048 2022-002 Significant Deficiency - L
605049 2022-002 Significant Deficiency - L
605050 2022-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.49M Yes 0
21.023 Emergency Rental Assistance Program $1.83M Yes 0
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $610,834 Yes 0
14.218 Community Development Block Grants/entitlement Grants $564,742 Yes 1
20.205 Highway Planning and Construction $473,519 - 0
66.001 Air Pollution Control Program Support $139,890 - 0
14.850 Public and Indian Housing $139,073 - 0
20.507 Federal Transit_formula Grants $112,502 Yes 0
14.231 Emergency Solutions Grant Program $99,883 Yes 0
20.600 State and Community Highway Safety $97,845 - 0
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $80,000 - 0
95.001 High Intensity Drug Trafficking Areas Program $78,745 - 0
14.239 Home Investment Partnerships Program $70,800 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $65,291 - 0
97.067 Homeland Security Grant Program $44,000 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $33,896 - 0
14.267 Continuum of Care Program $27,789 - 0
15.904 Historic Preservation Fund Grants-in-Aid $13,200 - 0
93.069 Public Health Emergency Preparedness $8,000 - 0
20.616 National Priority Safety Programs $7,345 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $6,963 - 0
97.042 Emergency Management Performance Grants $5,669 - 0
14.889 Choice Neighborhoods Implementation Grants $254 - 0

Contacts

Name Title Type
ZBCLKNT6JWT4 Penny Smith Auditee
2564275062 James Bence Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting. Underthe modified accrual basis of accounting, expenditures are recognized when the related Fund liability is incurred. Federal grantprograms which are administered through State agencies (passthrough awards) have been included in this report, including anyfunds expended for the State funded portion of those same programs. The information in this schedule is presented in accordancewith the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles,and Audit Requirements for Federal Awards, therefore, some amounts presented in this schedule may differ from amountspresented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-002
Condition and Context: During our testing of reporting requirements, we noted the City did not properly report all subawards to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) for the fiscal year 2022 subawards. The City has seven (7) subawards of over $30,000 which were not reported on the FSRS and in total amount to $577,528. Cause: Per review of the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS), the City?s CDBG Program was not reporting any subrecipients for the program of award B-21-MC-01-0005 and B-20-MW-01-0001. This was due to oversight by the program management for the CDBG program. Effects: The City was not in compliance with the reporting requirements. Questioned Costs: None. Recommendation: We recommend the City take necessary steps in the future to ensure that those responsible for the program are aware of reporting requirements and have a process in place to ensure that all reports and submissions are completed and submitted timely. We recommend that reporting responsibilities be clearly communicated and delegated to one or two individuals. Auditee?s Response: We concur with the finding. We will implement policies and procedures to ensure grant activity is reported in accordance with the grant requirements.
Finding 2022-002
Condition and Context: During our testing of reporting requirements, we noted the City did not properly report all subawards to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) for the fiscal year 2022 subawards. The City has seven (7) subawards of over $30,000 which were not reported on the FSRS and in total amount to $577,528. Cause: Per review of the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS), the City?s CDBG Program was not reporting any subrecipients for the program of award B-21-MC-01-0005 and B-20-MW-01-0001. This was due to oversight by the program management for the CDBG program. Effects: The City was not in compliance with the reporting requirements. Questioned Costs: None. Recommendation: We recommend the City take necessary steps in the future to ensure that those responsible for the program are aware of reporting requirements and have a process in place to ensure that all reports and submissions are completed and submitted timely. We recommend that reporting responsibilities be clearly communicated and delegated to one or two individuals. Auditee?s Response: We concur with the finding. We will implement policies and procedures to ensure grant activity is reported in accordance with the grant requirements.
Finding 2022-002
Condition and Context: During our testing of reporting requirements, we noted the City did not properly report all subawards to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) for the fiscal year 2022 subawards. The City has seven (7) subawards of over $30,000 which were not reported on the FSRS and in total amount to $577,528. Cause: Per review of the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS), the City?s CDBG Program was not reporting any subrecipients for the program of award B-21-MC-01-0005 and B-20-MW-01-0001. This was due to oversight by the program management for the CDBG program. Effects: The City was not in compliance with the reporting requirements. Questioned Costs: None. Recommendation: We recommend the City take necessary steps in the future to ensure that those responsible for the program are aware of reporting requirements and have a process in place to ensure that all reports and submissions are completed and submitted timely. We recommend that reporting responsibilities be clearly communicated and delegated to one or two individuals. Auditee?s Response: We concur with the finding. We will implement policies and procedures to ensure grant activity is reported in accordance with the grant requirements.
Finding 2022-002
Condition and Context: During our testing of reporting requirements, we noted the City did not properly report all subawards to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) for the fiscal year 2022 subawards. The City has seven (7) subawards of over $30,000 which were not reported on the FSRS and in total amount to $577,528. Cause: Per review of the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS), the City?s CDBG Program was not reporting any subrecipients for the program of award B-21-MC-01-0005 and B-20-MW-01-0001. This was due to oversight by the program management for the CDBG program. Effects: The City was not in compliance with the reporting requirements. Questioned Costs: None. Recommendation: We recommend the City take necessary steps in the future to ensure that those responsible for the program are aware of reporting requirements and have a process in place to ensure that all reports and submissions are completed and submitted timely. We recommend that reporting responsibilities be clearly communicated and delegated to one or two individuals. Auditee?s Response: We concur with the finding. We will implement policies and procedures to ensure grant activity is reported in accordance with the grant requirements.
Finding 2022-002
Condition and Context: During our testing of reporting requirements, we noted the City did not properly report all subawards to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) for the fiscal year 2022 subawards. The City has seven (7) subawards of over $30,000 which were not reported on the FSRS and in total amount to $577,528. Cause: Per review of the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS), the City?s CDBG Program was not reporting any subrecipients for the program of award B-21-MC-01-0005 and B-20-MW-01-0001. This was due to oversight by the program management for the CDBG program. Effects: The City was not in compliance with the reporting requirements. Questioned Costs: None. Recommendation: We recommend the City take necessary steps in the future to ensure that those responsible for the program are aware of reporting requirements and have a process in place to ensure that all reports and submissions are completed and submitted timely. We recommend that reporting responsibilities be clearly communicated and delegated to one or two individuals. Auditee?s Response: We concur with the finding. We will implement policies and procedures to ensure grant activity is reported in accordance with the grant requirements.
Finding 2022-002
Condition and Context: During our testing of reporting requirements, we noted the City did not properly report all subawards to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) for the fiscal year 2022 subawards. The City has seven (7) subawards of over $30,000 which were not reported on the FSRS and in total amount to $577,528. Cause: Per review of the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS), the City?s CDBG Program was not reporting any subrecipients for the program of award B-21-MC-01-0005 and B-20-MW-01-0001. This was due to oversight by the program management for the CDBG program. Effects: The City was not in compliance with the reporting requirements. Questioned Costs: None. Recommendation: We recommend the City take necessary steps in the future to ensure that those responsible for the program are aware of reporting requirements and have a process in place to ensure that all reports and submissions are completed and submitted timely. We recommend that reporting responsibilities be clearly communicated and delegated to one or two individuals. Auditee?s Response: We concur with the finding. We will implement policies and procedures to ensure grant activity is reported in accordance with the grant requirements.