FAC Explorer

Audit 309797

FY End
2023-09-30
Total Expended
$1.28M
Findings
2
Programs
7
Organization: City of Jacksonville (AL)
Year: 2023 Accepted: 2024-06-25
Auditor: Edgar and Associates LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
401898 2023-001 Material Weakness - M
978340 2023-001 Material Weakness - M

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $766,565 Yes 1
20.205 Highway Planning and Construction $373,807 - 0
97.115 Assistance to Firefighters Grant (arra) $62,888 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $48,468 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $15,384 - 0
20.614 National Highway Traffic Safety Administration (nhtsa) Discretionary Safety Grants $12,037 - 0
16.687 Bulletproof Vest Progam $2,375 - 0

Contacts

Name Title Type
U5LKLLUHVMU4 Scott Calhoun Auditee
2567823833 James Edgar Auditor
No contacts on file

Notes to SEFA

Title: Note A - 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 and OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The City of Jacksonville has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the City of Jacksonville under programs of the federal government for the year ended September 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 presents only a selected portion of the operations of the City of Jacksonville it is not intended to and does not present the financial position, changes in net assets, or cash flows of City of Jacksonville.
Title: NOTE B—SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 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 and OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The City of Jacksonville has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance 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 and OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: NOTE C—INDIRECT COST RATE 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 and OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The City of Jacksonville has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance The City of Jacksonville has elected to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
2023-001 – Subrecipient Monitoring Criteria: Subrecipient monitoring is required on federal monies passed through to external entities. The requirement for the grant subrecipient monitoring of the expenditures of the grant funds has to be documented for all grant expenditures. Condition: The funds submitted to any external agency or entity must be monitored to ensure that the grant funds are handled and expended according to the grant requirements. Context/Cause: During the course of our test work, we noted that the funds remitted to an external agency / entity was not monitored to meet the requirements of the grant agreement. Effects: The effect on the grant funds remitted to the subrecipient was the oversight required by City personal was not done. The funds could have been expended in a manner not consistent with the grant requirements. Recommendation: We recommend the City review their internal controls and make adjustment to prevent future noncompliance issues. Auditee’s Response: The City of Jacksonville acknowledges this finding. Our policies have been updated to include subrecipient monitoring when required by grants in accordance to the Uniform Code.
Finding 2023-001
2023-001 – Subrecipient Monitoring Criteria: Subrecipient monitoring is required on federal monies passed through to external entities. The requirement for the grant subrecipient monitoring of the expenditures of the grant funds has to be documented for all grant expenditures. Condition: The funds submitted to any external agency or entity must be monitored to ensure that the grant funds are handled and expended according to the grant requirements. Context/Cause: During the course of our test work, we noted that the funds remitted to an external agency / entity was not monitored to meet the requirements of the grant agreement. Effects: The effect on the grant funds remitted to the subrecipient was the oversight required by City personal was not done. The funds could have been expended in a manner not consistent with the grant requirements. Recommendation: We recommend the City review their internal controls and make adjustment to prevent future noncompliance issues. Auditee’s Response: The City of Jacksonville acknowledges this finding. Our policies have been updated to include subrecipient monitoring when required by grants in accordance to the Uniform Code.