FAC Explorer

Audit 309670

FY End
2022-12-31
Total Expended
$1.09M
Findings
32
Programs
8
Organization: City of Hopkins (MN)
Year: 2022 Accepted: 2024-06-24
Auditor: Abdo LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
401733 2022-001 Significant Deficiency - P
401734 2022-001 Significant Deficiency - P
401735 2022-001 Significant Deficiency - P
401736 2022-001 Significant Deficiency - P
401737 2022-001 Significant Deficiency - P
401738 2022-001 Significant Deficiency - P
401739 2022-001 Significant Deficiency - P
401740 2022-001 Significant Deficiency - P
401741 2022-002 Material Weakness - P
401742 2022-002 Material Weakness - P
401743 2022-002 Material Weakness - P
401744 2022-002 Material Weakness - P
401745 2022-002 Material Weakness - P
401746 2022-002 Material Weakness - P
401747 2022-002 Material Weakness - P
401748 2022-002 Material Weakness - P
978175 2022-001 Significant Deficiency - P
978176 2022-001 Significant Deficiency - P
978177 2022-001 Significant Deficiency - P
978178 2022-001 Significant Deficiency - P
978179 2022-001 Significant Deficiency - P
978180 2022-001 Significant Deficiency - P
978181 2022-001 Significant Deficiency - P
978182 2022-001 Significant Deficiency - P
978183 2022-002 Material Weakness - P
978184 2022-002 Material Weakness - P
978185 2022-002 Material Weakness - P
978186 2022-002 Material Weakness - P
978187 2022-002 Material Weakness - P
978188 2022-002 Material Weakness - P
978189 2022-002 Material Weakness - P
978190 2022-002 Material Weakness - P

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $617,675 Yes 2
14.850 Public and Indian Housing $305,824 - 2
14.870 Resident Opportunity and Supportive Services - Service Coordinators $94,315 - 2
97.083 Staffing for Adequate Fire and Emergency Response (safer) $42,000 - 2
14.872 Public Housing Capital Fund $24,478 - 2
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $2,560 - 2
20.616 National Priority Safety Programs $1,542 - 2
93.959 Block Grants for Prevention and Treatment of Substance Abuse $900 - 2

Contacts

Name Title Type
J992CAHM8383 Nick Bishop Auditee
9525486630 Brad Falteysek Auditor
No contacts on file

Notes to SEFA

Title: Subrecipients Accounting Policies: Expenditures reported on this schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-122, Cost Principles for Non-Profit- Organizations, or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursemen De Minimis Rate Used: N Rate Explanation: During the year ended December 31, 2022, the City did not elect to use the 10 percent de Minimis indirect cost rate. Subrecipients will be identified by their identifying number as available.
Title: Pass-through Entity Identifying Numbers Accounting Policies: Expenditures reported on this schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-122, Cost Principles for Non-Profit- Organizations, or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursemen De Minimis Rate Used: N Rate Explanation: During the year ended December 31, 2022, the City did not elect to use the 10 percent de Minimis indirect cost rate. Pass-through entity identifying numbers are presented where available.
Title: Basis of Presentation Accounting Policies: Expenditures reported on this schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles in OMB Circular A-122, Cost Principles for Non-Profit- Organizations, or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursemen De Minimis Rate Used: N Rate Explanation: During the year ended December 31, 2022, the City did not elect to use the 10 percent de Minimis indirect cost rate. The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal awards programs of City of Hopkins, Minnesota (the City). The City's reporting entity is defined in Note 1A to the City's financial statements. 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). All federal awards received directly from Federal agencies as well as Federal awards passed through other government agencies are included on the schedule.

Finding Details

Finding 2022-001
2022-001 Uniform Guidance written policies and procedures Condition: During our audit, we discovered the City did not develop written procedures as required by the Uniform Guidance for the following: • Determination of Allowable of Costs - §200.302(b)(7) • Time and Effort - §200.430(a) • Cash Management of Federal Funds - §200.302(b)(6) • Conflict of Interest - §200.318(c)(1-2) • The City must also ensure that existing written procedures are in compliance with: • General Procurement Standards - §200.318-.326 • Equipment Management Requirements - §200.313 Criteria: The City “must” establish and maintain effective internal control over Federal awards that provides reasonable assurance that the City is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The City did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The City was out of compliance with this requirement. Recommendation: The City should implement written policies and procedures to adhere to the above mentioned Uniform Guidance requirements. Management response: The City will establish written policies and procedures to ensure future compliance with the Uniform Guidance requirements.
Finding 2022-001
2022-001 Uniform Guidance written policies and procedures Condition: During our audit, we discovered the City did not develop written procedures as required by the Uniform Guidance for the following: • Determination of Allowable of Costs - §200.302(b)(7) • Time and Effort - §200.430(a) • Cash Management of Federal Funds - §200.302(b)(6) • Conflict of Interest - §200.318(c)(1-2) • The City must also ensure that existing written procedures are in compliance with: • General Procurement Standards - §200.318-.326 • Equipment Management Requirements - §200.313 Criteria: The City “must” establish and maintain effective internal control over Federal awards that provides reasonable assurance that the City is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The City did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The City was out of compliance with this requirement. Recommendation: The City should implement written policies and procedures to adhere to the above mentioned Uniform Guidance requirements. Management response: The City will establish written policies and procedures to ensure future compliance with the Uniform Guidance requirements.
Finding 2022-001
2022-001 Uniform Guidance written policies and procedures Condition: During our audit, we discovered the City did not develop written procedures as required by the Uniform Guidance for the following: • Determination of Allowable of Costs - §200.302(b)(7) • Time and Effort - §200.430(a) • Cash Management of Federal Funds - §200.302(b)(6) • Conflict of Interest - §200.318(c)(1-2) • The City must also ensure that existing written procedures are in compliance with: • General Procurement Standards - §200.318-.326 • Equipment Management Requirements - §200.313 Criteria: The City “must” establish and maintain effective internal control over Federal awards that provides reasonable assurance that the City is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The City did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The City was out of compliance with this requirement. Recommendation: The City should implement written policies and procedures to adhere to the above mentioned Uniform Guidance requirements. Management response: The City will establish written policies and procedures to ensure future compliance with the Uniform Guidance requirements.
Finding 2022-001
2022-001 Uniform Guidance written policies and procedures Condition: During our audit, we discovered the City did not develop written procedures as required by the Uniform Guidance for the following: • Determination of Allowable of Costs - §200.302(b)(7) • Time and Effort - §200.430(a) • Cash Management of Federal Funds - §200.302(b)(6) • Conflict of Interest - §200.318(c)(1-2) • The City must also ensure that existing written procedures are in compliance with: • General Procurement Standards - §200.318-.326 • Equipment Management Requirements - §200.313 Criteria: The City “must” establish and maintain effective internal control over Federal awards that provides reasonable assurance that the City is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The City did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The City was out of compliance with this requirement. Recommendation: The City should implement written policies and procedures to adhere to the above mentioned Uniform Guidance requirements. Management response: The City will establish written policies and procedures to ensure future compliance with the Uniform Guidance requirements.
Finding 2022-001
2022-001 Uniform Guidance written policies and procedures Condition: During our audit, we discovered the City did not develop written procedures as required by the Uniform Guidance for the following: • Determination of Allowable of Costs - §200.302(b)(7) • Time and Effort - §200.430(a) • Cash Management of Federal Funds - §200.302(b)(6) • Conflict of Interest - §200.318(c)(1-2) • The City must also ensure that existing written procedures are in compliance with: • General Procurement Standards - §200.318-.326 • Equipment Management Requirements - §200.313 Criteria: The City “must” establish and maintain effective internal control over Federal awards that provides reasonable assurance that the City is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The City did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The City was out of compliance with this requirement. Recommendation: The City should implement written policies and procedures to adhere to the above mentioned Uniform Guidance requirements. Management response: The City will establish written policies and procedures to ensure future compliance with the Uniform Guidance requirements.
Finding 2022-001
2022-001 Uniform Guidance written policies and procedures Condition: During our audit, we discovered the City did not develop written procedures as required by the Uniform Guidance for the following: • Determination of Allowable of Costs - §200.302(b)(7) • Time and Effort - §200.430(a) • Cash Management of Federal Funds - §200.302(b)(6) • Conflict of Interest - §200.318(c)(1-2) • The City must also ensure that existing written procedures are in compliance with: • General Procurement Standards - §200.318-.326 • Equipment Management Requirements - §200.313 Criteria: The City “must” establish and maintain effective internal control over Federal awards that provides reasonable assurance that the City is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The City did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The City was out of compliance with this requirement. Recommendation: The City should implement written policies and procedures to adhere to the above mentioned Uniform Guidance requirements. Management response: The City will establish written policies and procedures to ensure future compliance with the Uniform Guidance requirements.
Finding 2022-001
2022-001 Uniform Guidance written policies and procedures Condition: During our audit, we discovered the City did not develop written procedures as required by the Uniform Guidance for the following: • Determination of Allowable of Costs - §200.302(b)(7) • Time and Effort - §200.430(a) • Cash Management of Federal Funds - §200.302(b)(6) • Conflict of Interest - §200.318(c)(1-2) • The City must also ensure that existing written procedures are in compliance with: • General Procurement Standards - §200.318-.326 • Equipment Management Requirements - §200.313 Criteria: The City “must” establish and maintain effective internal control over Federal awards that provides reasonable assurance that the City is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The City did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The City was out of compliance with this requirement. Recommendation: The City should implement written policies and procedures to adhere to the above mentioned Uniform Guidance requirements. Management response: The City will establish written policies and procedures to ensure future compliance with the Uniform Guidance requirements.
Finding 2022-001
2022-001 Uniform Guidance written policies and procedures Condition: During our audit, we discovered the City did not develop written procedures as required by the Uniform Guidance for the following: • Determination of Allowable of Costs - §200.302(b)(7) • Time and Effort - §200.430(a) • Cash Management of Federal Funds - §200.302(b)(6) • Conflict of Interest - §200.318(c)(1-2) • The City must also ensure that existing written procedures are in compliance with: • General Procurement Standards - §200.318-.326 • Equipment Management Requirements - §200.313 Criteria: The City “must” establish and maintain effective internal control over Federal awards that provides reasonable assurance that the City is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The City did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The City was out of compliance with this requirement. Recommendation: The City should implement written policies and procedures to adhere to the above mentioned Uniform Guidance requirements. Management response: The City will establish written policies and procedures to ensure future compliance with the Uniform Guidance requirements.
Finding 2022-002
2022-002 Incomplete Schedule of Expenditures of Federal Awards Condition: During our audit, we discovered the City did not accurately prepare the Schedule of Expenditures of Federal Awards to include all federal awards. Criteria: The City “must” establish and maintain effective internal control over Federal awards that provides reasonable assurance that the City is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The City did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The City was out of compliance with this requirement. Recommendation: The City should implement procedures to ensure federal awards are accurately identified and reported on the Schedule of Expenditures of Federal Awards. Management response: The City will establish procedures to ensure future schedule of expenditures of federal awards includes all federal expenditures.
Finding 2022-002
2022-002 Incomplete Schedule of Expenditures of Federal Awards Condition: During our audit, we discovered the City did not accurately prepare the Schedule of Expenditures of Federal Awards to include all federal awards. Criteria: The City “must” establish and maintain effective internal control over Federal awards that provides reasonable assurance that the City is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The City did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The City was out of compliance with this requirement. Recommendation: The City should implement procedures to ensure federal awards are accurately identified and reported on the Schedule of Expenditures of Federal Awards. Management response: The City will establish procedures to ensure future schedule of expenditures of federal awards includes all federal expenditures.
Finding 2022-002
2022-002 Incomplete Schedule of Expenditures of Federal Awards Condition: During our audit, we discovered the City did not accurately prepare the Schedule of Expenditures of Federal Awards to include all federal awards. Criteria: The City “must” establish and maintain effective internal control over Federal awards that provides reasonable assurance that the City is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The City did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The City was out of compliance with this requirement. Recommendation: The City should implement procedures to ensure federal awards are accurately identified and reported on the Schedule of Expenditures of Federal Awards. Management response: The City will establish procedures to ensure future schedule of expenditures of federal awards includes all federal expenditures.
Finding 2022-002
2022-002 Incomplete Schedule of Expenditures of Federal Awards Condition: During our audit, we discovered the City did not accurately prepare the Schedule of Expenditures of Federal Awards to include all federal awards. Criteria: The City “must” establish and maintain effective internal control over Federal awards that provides reasonable assurance that the City is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The City did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The City was out of compliance with this requirement. Recommendation: The City should implement procedures to ensure federal awards are accurately identified and reported on the Schedule of Expenditures of Federal Awards. Management response: The City will establish procedures to ensure future schedule of expenditures of federal awards includes all federal expenditures.
Finding 2022-002
2022-002 Incomplete Schedule of Expenditures of Federal Awards Condition: During our audit, we discovered the City did not accurately prepare the Schedule of Expenditures of Federal Awards to include all federal awards. Criteria: The City “must” establish and maintain effective internal control over Federal awards that provides reasonable assurance that the City is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The City did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The City was out of compliance with this requirement. Recommendation: The City should implement procedures to ensure federal awards are accurately identified and reported on the Schedule of Expenditures of Federal Awards. Management response: The City will establish procedures to ensure future schedule of expenditures of federal awards includes all federal expenditures.
Finding 2022-002
2022-002 Incomplete Schedule of Expenditures of Federal Awards Condition: During our audit, we discovered the City did not accurately prepare the Schedule of Expenditures of Federal Awards to include all federal awards. Criteria: The City “must” establish and maintain effective internal control over Federal awards that provides reasonable assurance that the City is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The City did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The City was out of compliance with this requirement. Recommendation: The City should implement procedures to ensure federal awards are accurately identified and reported on the Schedule of Expenditures of Federal Awards. Management response: The City will establish procedures to ensure future schedule of expenditures of federal awards includes all federal expenditures.
Finding 2022-002
2022-002 Incomplete Schedule of Expenditures of Federal Awards Condition: During our audit, we discovered the City did not accurately prepare the Schedule of Expenditures of Federal Awards to include all federal awards. Criteria: The City “must” establish and maintain effective internal control over Federal awards that provides reasonable assurance that the City is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The City did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The City was out of compliance with this requirement. Recommendation: The City should implement procedures to ensure federal awards are accurately identified and reported on the Schedule of Expenditures of Federal Awards. Management response: The City will establish procedures to ensure future schedule of expenditures of federal awards includes all federal expenditures.
Finding 2022-002
2022-002 Incomplete Schedule of Expenditures of Federal Awards Condition: During our audit, we discovered the City did not accurately prepare the Schedule of Expenditures of Federal Awards to include all federal awards. Criteria: The City “must” establish and maintain effective internal control over Federal awards that provides reasonable assurance that the City is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The City did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The City was out of compliance with this requirement. Recommendation: The City should implement procedures to ensure federal awards are accurately identified and reported on the Schedule of Expenditures of Federal Awards. Management response: The City will establish procedures to ensure future schedule of expenditures of federal awards includes all federal expenditures.
Finding 2022-001
2022-001 Uniform Guidance written policies and procedures Condition: During our audit, we discovered the City did not develop written procedures as required by the Uniform Guidance for the following: • Determination of Allowable of Costs - §200.302(b)(7) • Time and Effort - §200.430(a) • Cash Management of Federal Funds - §200.302(b)(6) • Conflict of Interest - §200.318(c)(1-2) • The City must also ensure that existing written procedures are in compliance with: • General Procurement Standards - §200.318-.326 • Equipment Management Requirements - §200.313 Criteria: The City “must” establish and maintain effective internal control over Federal awards that provides reasonable assurance that the City is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The City did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The City was out of compliance with this requirement. Recommendation: The City should implement written policies and procedures to adhere to the above mentioned Uniform Guidance requirements. Management response: The City will establish written policies and procedures to ensure future compliance with the Uniform Guidance requirements.
Finding 2022-001
2022-001 Uniform Guidance written policies and procedures Condition: During our audit, we discovered the City did not develop written procedures as required by the Uniform Guidance for the following: • Determination of Allowable of Costs - §200.302(b)(7) • Time and Effort - §200.430(a) • Cash Management of Federal Funds - §200.302(b)(6) • Conflict of Interest - §200.318(c)(1-2) • The City must also ensure that existing written procedures are in compliance with: • General Procurement Standards - §200.318-.326 • Equipment Management Requirements - §200.313 Criteria: The City “must” establish and maintain effective internal control over Federal awards that provides reasonable assurance that the City is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The City did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The City was out of compliance with this requirement. Recommendation: The City should implement written policies and procedures to adhere to the above mentioned Uniform Guidance requirements. Management response: The City will establish written policies and procedures to ensure future compliance with the Uniform Guidance requirements.
Finding 2022-001
2022-001 Uniform Guidance written policies and procedures Condition: During our audit, we discovered the City did not develop written procedures as required by the Uniform Guidance for the following: • Determination of Allowable of Costs - §200.302(b)(7) • Time and Effort - §200.430(a) • Cash Management of Federal Funds - §200.302(b)(6) • Conflict of Interest - §200.318(c)(1-2) • The City must also ensure that existing written procedures are in compliance with: • General Procurement Standards - §200.318-.326 • Equipment Management Requirements - §200.313 Criteria: The City “must” establish and maintain effective internal control over Federal awards that provides reasonable assurance that the City is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The City did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The City was out of compliance with this requirement. Recommendation: The City should implement written policies and procedures to adhere to the above mentioned Uniform Guidance requirements. Management response: The City will establish written policies and procedures to ensure future compliance with the Uniform Guidance requirements.
Finding 2022-001
2022-001 Uniform Guidance written policies and procedures Condition: During our audit, we discovered the City did not develop written procedures as required by the Uniform Guidance for the following: • Determination of Allowable of Costs - §200.302(b)(7) • Time and Effort - §200.430(a) • Cash Management of Federal Funds - §200.302(b)(6) • Conflict of Interest - §200.318(c)(1-2) • The City must also ensure that existing written procedures are in compliance with: • General Procurement Standards - §200.318-.326 • Equipment Management Requirements - §200.313 Criteria: The City “must” establish and maintain effective internal control over Federal awards that provides reasonable assurance that the City is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The City did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The City was out of compliance with this requirement. Recommendation: The City should implement written policies and procedures to adhere to the above mentioned Uniform Guidance requirements. Management response: The City will establish written policies and procedures to ensure future compliance with the Uniform Guidance requirements.
Finding 2022-001
2022-001 Uniform Guidance written policies and procedures Condition: During our audit, we discovered the City did not develop written procedures as required by the Uniform Guidance for the following: • Determination of Allowable of Costs - §200.302(b)(7) • Time and Effort - §200.430(a) • Cash Management of Federal Funds - §200.302(b)(6) • Conflict of Interest - §200.318(c)(1-2) • The City must also ensure that existing written procedures are in compliance with: • General Procurement Standards - §200.318-.326 • Equipment Management Requirements - §200.313 Criteria: The City “must” establish and maintain effective internal control over Federal awards that provides reasonable assurance that the City is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The City did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The City was out of compliance with this requirement. Recommendation: The City should implement written policies and procedures to adhere to the above mentioned Uniform Guidance requirements. Management response: The City will establish written policies and procedures to ensure future compliance with the Uniform Guidance requirements.
Finding 2022-001
2022-001 Uniform Guidance written policies and procedures Condition: During our audit, we discovered the City did not develop written procedures as required by the Uniform Guidance for the following: • Determination of Allowable of Costs - §200.302(b)(7) • Time and Effort - §200.430(a) • Cash Management of Federal Funds - §200.302(b)(6) • Conflict of Interest - §200.318(c)(1-2) • The City must also ensure that existing written procedures are in compliance with: • General Procurement Standards - §200.318-.326 • Equipment Management Requirements - §200.313 Criteria: The City “must” establish and maintain effective internal control over Federal awards that provides reasonable assurance that the City is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The City did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The City was out of compliance with this requirement. Recommendation: The City should implement written policies and procedures to adhere to the above mentioned Uniform Guidance requirements. Management response: The City will establish written policies and procedures to ensure future compliance with the Uniform Guidance requirements.
Finding 2022-001
2022-001 Uniform Guidance written policies and procedures Condition: During our audit, we discovered the City did not develop written procedures as required by the Uniform Guidance for the following: • Determination of Allowable of Costs - §200.302(b)(7) • Time and Effort - §200.430(a) • Cash Management of Federal Funds - §200.302(b)(6) • Conflict of Interest - §200.318(c)(1-2) • The City must also ensure that existing written procedures are in compliance with: • General Procurement Standards - §200.318-.326 • Equipment Management Requirements - §200.313 Criteria: The City “must” establish and maintain effective internal control over Federal awards that provides reasonable assurance that the City is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The City did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The City was out of compliance with this requirement. Recommendation: The City should implement written policies and procedures to adhere to the above mentioned Uniform Guidance requirements. Management response: The City will establish written policies and procedures to ensure future compliance with the Uniform Guidance requirements.
Finding 2022-001
2022-001 Uniform Guidance written policies and procedures Condition: During our audit, we discovered the City did not develop written procedures as required by the Uniform Guidance for the following: • Determination of Allowable of Costs - §200.302(b)(7) • Time and Effort - §200.430(a) • Cash Management of Federal Funds - §200.302(b)(6) • Conflict of Interest - §200.318(c)(1-2) • The City must also ensure that existing written procedures are in compliance with: • General Procurement Standards - §200.318-.326 • Equipment Management Requirements - §200.313 Criteria: The City “must” establish and maintain effective internal control over Federal awards that provides reasonable assurance that the City is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The City did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The City was out of compliance with this requirement. Recommendation: The City should implement written policies and procedures to adhere to the above mentioned Uniform Guidance requirements. Management response: The City will establish written policies and procedures to ensure future compliance with the Uniform Guidance requirements.
Finding 2022-002
2022-002 Incomplete Schedule of Expenditures of Federal Awards Condition: During our audit, we discovered the City did not accurately prepare the Schedule of Expenditures of Federal Awards to include all federal awards. Criteria: The City “must” establish and maintain effective internal control over Federal awards that provides reasonable assurance that the City is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The City did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The City was out of compliance with this requirement. Recommendation: The City should implement procedures to ensure federal awards are accurately identified and reported on the Schedule of Expenditures of Federal Awards. Management response: The City will establish procedures to ensure future schedule of expenditures of federal awards includes all federal expenditures.
Finding 2022-002
2022-002 Incomplete Schedule of Expenditures of Federal Awards Condition: During our audit, we discovered the City did not accurately prepare the Schedule of Expenditures of Federal Awards to include all federal awards. Criteria: The City “must” establish and maintain effective internal control over Federal awards that provides reasonable assurance that the City is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The City did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The City was out of compliance with this requirement. Recommendation: The City should implement procedures to ensure federal awards are accurately identified and reported on the Schedule of Expenditures of Federal Awards. Management response: The City will establish procedures to ensure future schedule of expenditures of federal awards includes all federal expenditures.
Finding 2022-002
2022-002 Incomplete Schedule of Expenditures of Federal Awards Condition: During our audit, we discovered the City did not accurately prepare the Schedule of Expenditures of Federal Awards to include all federal awards. Criteria: The City “must” establish and maintain effective internal control over Federal awards that provides reasonable assurance that the City is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The City did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The City was out of compliance with this requirement. Recommendation: The City should implement procedures to ensure federal awards are accurately identified and reported on the Schedule of Expenditures of Federal Awards. Management response: The City will establish procedures to ensure future schedule of expenditures of federal awards includes all federal expenditures.
Finding 2022-002
2022-002 Incomplete Schedule of Expenditures of Federal Awards Condition: During our audit, we discovered the City did not accurately prepare the Schedule of Expenditures of Federal Awards to include all federal awards. Criteria: The City “must” establish and maintain effective internal control over Federal awards that provides reasonable assurance that the City is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The City did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The City was out of compliance with this requirement. Recommendation: The City should implement procedures to ensure federal awards are accurately identified and reported on the Schedule of Expenditures of Federal Awards. Management response: The City will establish procedures to ensure future schedule of expenditures of federal awards includes all federal expenditures.
Finding 2022-002
2022-002 Incomplete Schedule of Expenditures of Federal Awards Condition: During our audit, we discovered the City did not accurately prepare the Schedule of Expenditures of Federal Awards to include all federal awards. Criteria: The City “must” establish and maintain effective internal control over Federal awards that provides reasonable assurance that the City is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The City did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The City was out of compliance with this requirement. Recommendation: The City should implement procedures to ensure federal awards are accurately identified and reported on the Schedule of Expenditures of Federal Awards. Management response: The City will establish procedures to ensure future schedule of expenditures of federal awards includes all federal expenditures.
Finding 2022-002
2022-002 Incomplete Schedule of Expenditures of Federal Awards Condition: During our audit, we discovered the City did not accurately prepare the Schedule of Expenditures of Federal Awards to include all federal awards. Criteria: The City “must” establish and maintain effective internal control over Federal awards that provides reasonable assurance that the City is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The City did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The City was out of compliance with this requirement. Recommendation: The City should implement procedures to ensure federal awards are accurately identified and reported on the Schedule of Expenditures of Federal Awards. Management response: The City will establish procedures to ensure future schedule of expenditures of federal awards includes all federal expenditures.
Finding 2022-002
2022-002 Incomplete Schedule of Expenditures of Federal Awards Condition: During our audit, we discovered the City did not accurately prepare the Schedule of Expenditures of Federal Awards to include all federal awards. Criteria: The City “must” establish and maintain effective internal control over Federal awards that provides reasonable assurance that the City is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The City did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The City was out of compliance with this requirement. Recommendation: The City should implement procedures to ensure federal awards are accurately identified and reported on the Schedule of Expenditures of Federal Awards. Management response: The City will establish procedures to ensure future schedule of expenditures of federal awards includes all federal expenditures.
Finding 2022-002
2022-002 Incomplete Schedule of Expenditures of Federal Awards Condition: During our audit, we discovered the City did not accurately prepare the Schedule of Expenditures of Federal Awards to include all federal awards. Criteria: The City “must” establish and maintain effective internal control over Federal awards that provides reasonable assurance that the City is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The City did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The City was out of compliance with this requirement. Recommendation: The City should implement procedures to ensure federal awards are accurately identified and reported on the Schedule of Expenditures of Federal Awards. Management response: The City will establish procedures to ensure future schedule of expenditures of federal awards includes all federal expenditures.