FAC Explorer

Audit 308914

FY End
2023-12-31
Total Expended
$10.92M
Findings
4
Programs
5
Organization: City of Brighton (CO)
Year: 2023 Accepted: 2024-06-14
Auditor: Rubinbrown LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
400882 2023-001 Significant Deficiency - L
400883 2023-001 Significant Deficiency - L
977324 2023-001 Significant Deficiency - L
977325 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
16.575 Crime Victim Assistance $197,010 - 0
14.218 Community Development Block Grants/entitlement Grants $120,368 - 0
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $86,215 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $52,123 - 1
16.738 Edward Byrne Memorial Justice Assistance Grant Program $12,102 - 0

Contacts

Name Title Type
TMSJKEWF6RN5 Haley Miller Auditee
3038176956 Matthew Marino Auditor
No contacts on file

Notes to SEFA

Title: 1. Organization Accounting Policies: Expenditures reported on the Schedule are reported on the 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. De Minimis Rate Used: Y Rate Explanation: De minimus cost rate used. The accompanying schedule of expenditures of federal awards presents the activity of all federal award programs of City of Brighton, Colorado (the City), for the year ended December 31, 2023. All federal awards received directly from federal agencies, as well as federal awards passed through other governmental agencies, are included on the schedule.
Title: 2. Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the 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. De Minimis Rate Used: Y Rate Explanation: De minimus cost rate used. The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City and is presented on the modified accrual basis of accounting. The information in the accompanying schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements for Federal Awards (the Uniform Guidance). Therefore, some amounts presented in the schedule may differ from the amounts presented in, or used in, the preparation of the basic financial statements.
Title: 3. Indirect Costs Accounting Policies: Expenditures reported on the Schedule are reported on the 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. De Minimis Rate Used: Y Rate Explanation: De minimus cost rate used. The City has not elected to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance, Section 414.

Finding Details

Finding 2023-001
Finding 2023-001 Reporting Significant Deficiency, Internal Control Over Compliance ALN 21.027: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department Of Treasury Pass-Through Entity: N/A Criteria Or Specific Requirement: The Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) provided direct payments to states, U.S. territories, tribal governments, metropolitan cities, counties and nonentitlement units of local government that was to be utilized for specific projects or general government services according to the CSLFRF Final Rule. 2 CFR Section 200.301 requires clear performance goals, indicators, targets, and baseline data disclosure. The Compliance Supplement states that the key line items were obligations and expenditures and capital expenditures - quantifiable objective criteria to be reported on the Performance and Expenditure reports. Condition/Context: In our audit, we noted the City had a review process for the overall project and related expenditures; however, based on review of the process, the review process did not specifically address keys aspects of the Performance and Expenditure reports. Cause: The City did not have sufficient internal controls in place to ensure the appropriate review of the Performance and Expenditure reports prior to submission. Effect: Without adequate controls over federal expenditures reporting, the City may not detect an error in reporting requirements. Questioned Costs: N/A Identification As A Repeat Finding: N/A Recommendation: We recommend the City improve its internal controls by ensuring review of the Performance and Expenditure reports is done prior to submission by a person that did not prepared the information related to the key aspects of the report. Views Of Responsible Officials And Planned Corrective Action: The City agrees with the finding and has put together a correction action plan for the finding. See corrective action plan included in this report.
Finding 2023-001
Finding 2023-001 Reporting Significant Deficiency, Internal Control Over Compliance ALN 21.027: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department Of Treasury Pass-Through Entity: N/A Criteria Or Specific Requirement: The Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) provided direct payments to states, U.S. territories, tribal governments, metropolitan cities, counties and nonentitlement units of local government that was to be utilized for specific projects or general government services according to the CSLFRF Final Rule. 2 CFR Section 200.301 requires clear performance goals, indicators, targets, and baseline data disclosure. The Compliance Supplement states that the key line items were obligations and expenditures and capital expenditures - quantifiable objective criteria to be reported on the Performance and Expenditure reports. Condition/Context: In our audit, we noted the City had a review process for the overall project and related expenditures; however, based on review of the process, the review process did not specifically address keys aspects of the Performance and Expenditure reports. Cause: The City did not have sufficient internal controls in place to ensure the appropriate review of the Performance and Expenditure reports prior to submission. Effect: Without adequate controls over federal expenditures reporting, the City may not detect an error in reporting requirements. Questioned Costs: N/A Identification As A Repeat Finding: N/A Recommendation: We recommend the City improve its internal controls by ensuring review of the Performance and Expenditure reports is done prior to submission by a person that did not prepared the information related to the key aspects of the report. Views Of Responsible Officials And Planned Corrective Action: The City agrees with the finding and has put together a correction action plan for the finding. See corrective action plan included in this report.
Finding 2023-001
Finding 2023-001 Reporting Significant Deficiency, Internal Control Over Compliance ALN 21.027: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department Of Treasury Pass-Through Entity: N/A Criteria Or Specific Requirement: The Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) provided direct payments to states, U.S. territories, tribal governments, metropolitan cities, counties and nonentitlement units of local government that was to be utilized for specific projects or general government services according to the CSLFRF Final Rule. 2 CFR Section 200.301 requires clear performance goals, indicators, targets, and baseline data disclosure. The Compliance Supplement states that the key line items were obligations and expenditures and capital expenditures - quantifiable objective criteria to be reported on the Performance and Expenditure reports. Condition/Context: In our audit, we noted the City had a review process for the overall project and related expenditures; however, based on review of the process, the review process did not specifically address keys aspects of the Performance and Expenditure reports. Cause: The City did not have sufficient internal controls in place to ensure the appropriate review of the Performance and Expenditure reports prior to submission. Effect: Without adequate controls over federal expenditures reporting, the City may not detect an error in reporting requirements. Questioned Costs: N/A Identification As A Repeat Finding: N/A Recommendation: We recommend the City improve its internal controls by ensuring review of the Performance and Expenditure reports is done prior to submission by a person that did not prepared the information related to the key aspects of the report. Views Of Responsible Officials And Planned Corrective Action: The City agrees with the finding and has put together a correction action plan for the finding. See corrective action plan included in this report.
Finding 2023-001
Finding 2023-001 Reporting Significant Deficiency, Internal Control Over Compliance ALN 21.027: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department Of Treasury Pass-Through Entity: N/A Criteria Or Specific Requirement: The Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) provided direct payments to states, U.S. territories, tribal governments, metropolitan cities, counties and nonentitlement units of local government that was to be utilized for specific projects or general government services according to the CSLFRF Final Rule. 2 CFR Section 200.301 requires clear performance goals, indicators, targets, and baseline data disclosure. The Compliance Supplement states that the key line items were obligations and expenditures and capital expenditures - quantifiable objective criteria to be reported on the Performance and Expenditure reports. Condition/Context: In our audit, we noted the City had a review process for the overall project and related expenditures; however, based on review of the process, the review process did not specifically address keys aspects of the Performance and Expenditure reports. Cause: The City did not have sufficient internal controls in place to ensure the appropriate review of the Performance and Expenditure reports prior to submission. Effect: Without adequate controls over federal expenditures reporting, the City may not detect an error in reporting requirements. Questioned Costs: N/A Identification As A Repeat Finding: N/A Recommendation: We recommend the City improve its internal controls by ensuring review of the Performance and Expenditure reports is done prior to submission by a person that did not prepared the information related to the key aspects of the report. Views Of Responsible Officials And Planned Corrective Action: The City agrees with the finding and has put together a correction action plan for the finding. See corrective action plan included in this report.