FAC Explorer

Audit 311947

FY End
2022-09-30
Total Expended
$2.86M
Findings
10
Programs
4
Organization: The City of Homewood, Alabama (AL)
Year: 2022 Accepted: 2023-06-30
Auditor: Bmss LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
409845 2022-001 Significant Deficiency - P
409846 2022-001 Significant Deficiency - P
409847 2022-001 Significant Deficiency - P
409848 2022-001 Significant Deficiency - P
409849 2022-001 Significant Deficiency - P
986287 2022-001 Significant Deficiency - P
986288 2022-001 Significant Deficiency - P
986289 2022-001 Significant Deficiency - P
986290 2022-001 Significant Deficiency - P
986291 2022-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.84M Yes 1
20.600 State and Community Highway Safety $972,215 Yes 1
20.219 Recreational Trails Program $45,438 - 1
15.904 Historic Preservation Fund Grants-in-Aid $5,875 - 2

Contacts

Name Title Type
H63CFP2HFK89 Robert Burgett Auditee
2053326118 Michael Brand Auditor
No contacts on file

Notes to SEFA

Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the City of Homewood, Alabama (the City) under programs of the federal government for the year ended September 30, 2022. 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, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the City. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.

Finding Details

Finding 2022-001
Criteria: The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the City of Homewood, Alabama to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end.Statement of Condition: The federal reporting deadline for the City of Homewood, Alabama?s Single Audit Reporting Package for the year ended September 30, 2021 was June 30, 2022; however, the City did not issue its Program Specific Audit until after that date.Statement of Cause: The late completion of the City of Homewood, Alabama?s single audit is due to the delays in obtaining information necessary to perform testing, which extended the completion date of the single audit and resulted in the late submission of the City?s Single Audit Reporting Package.Statement of Effect: The late submission of the Single Audit Reporting Package shows a significant deficiency in the City of Homewood, Alabama?s internal control.Recommendations: The City of Homewood, Alabama should strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after its fiscal year end.Response: The City of Homewood, Alabama will strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end for all future funds received from the federal government.
Finding 2022-001
Criteria: The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the City of Homewood, Alabama to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end.Statement of Condition: The federal reporting deadline for the City of Homewood, Alabama?s Single Audit Reporting Package for the year ended September 30, 2021 was June 30, 2022; however, the City did not issue its Program Specific Audit until after that date.Statement of Cause: The late completion of the City of Homewood, Alabama?s single audit is due to the delays in obtaining information necessary to perform testing, which extended the completion date of the single audit and resulted in the late submission of the City?s Single Audit Reporting Package.Statement of Effect: The late submission of the Single Audit Reporting Package shows a significant deficiency in the City of Homewood, Alabama?s internal control.Recommendations: The City of Homewood, Alabama should strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after its fiscal year end.Response: The City of Homewood, Alabama will strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end for all future funds received from the federal government.
Finding 2022-001
Criteria: The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the City of Homewood, Alabama to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end.Statement of Condition: The federal reporting deadline for the City of Homewood, Alabama?s Single Audit Reporting Package for the year ended September 30, 2021 was June 30, 2022; however, the City did not issue its Program Specific Audit until after that date.Statement of Cause: The late completion of the City of Homewood, Alabama?s single audit is due to the delays in obtaining information necessary to perform testing, which extended the completion date of the single audit and resulted in the late submission of the City?s Single Audit Reporting Package.Statement of Effect: The late submission of the Single Audit Reporting Package shows a significant deficiency in the City of Homewood, Alabama?s internal control.Recommendations: The City of Homewood, Alabama should strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after its fiscal year end.Response: The City of Homewood, Alabama will strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end for all future funds received from the federal government.
Finding 2022-001
Criteria: The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the City of Homewood, Alabama to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end.Statement of Condition: The federal reporting deadline for the City of Homewood, Alabama?s Single Audit Reporting Package for the year ended September 30, 2021 was June 30, 2022; however, the City did not issue its Program Specific Audit until after that date.Statement of Cause: The late completion of the City of Homewood, Alabama?s single audit is due to the delays in obtaining information necessary to perform testing, which extended the completion date of the single audit and resulted in the late submission of the City?s Single Audit Reporting Package.Statement of Effect: The late submission of the Single Audit Reporting Package shows a significant deficiency in the City of Homewood, Alabama?s internal control.Recommendations: The City of Homewood, Alabama should strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after its fiscal year end.Response: The City of Homewood, Alabama will strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end for all future funds received from the federal government.
Finding 2022-001
Criteria: The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the City of Homewood, Alabama to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end.Statement of Condition: The federal reporting deadline for the City of Homewood, Alabama?s Single Audit Reporting Package for the year ended September 30, 2021 was June 30, 2022; however, the City did not issue its Program Specific Audit until after that date.Statement of Cause: The late completion of the City of Homewood, Alabama?s single audit is due to the delays in obtaining information necessary to perform testing, which extended the completion date of the single audit and resulted in the late submission of the City?s Single Audit Reporting Package.Statement of Effect: The late submission of the Single Audit Reporting Package shows a significant deficiency in the City of Homewood, Alabama?s internal control.Recommendations: The City of Homewood, Alabama should strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after its fiscal year end.Response: The City of Homewood, Alabama will strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end for all future funds received from the federal government.
Finding 2022-001
Criteria: The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the City of Homewood, Alabama to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end.Statement of Condition: The federal reporting deadline for the City of Homewood, Alabama?s Single Audit Reporting Package for the year ended September 30, 2021 was June 30, 2022; however, the City did not issue its Program Specific Audit until after that date.Statement of Cause: The late completion of the City of Homewood, Alabama?s single audit is due to the delays in obtaining information necessary to perform testing, which extended the completion date of the single audit and resulted in the late submission of the City?s Single Audit Reporting Package.Statement of Effect: The late submission of the Single Audit Reporting Package shows a significant deficiency in the City of Homewood, Alabama?s internal control.Recommendations: The City of Homewood, Alabama should strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after its fiscal year end.Response: The City of Homewood, Alabama will strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end for all future funds received from the federal government.
Finding 2022-001
Criteria: The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the City of Homewood, Alabama to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end.Statement of Condition: The federal reporting deadline for the City of Homewood, Alabama?s Single Audit Reporting Package for the year ended September 30, 2021 was June 30, 2022; however, the City did not issue its Program Specific Audit until after that date.Statement of Cause: The late completion of the City of Homewood, Alabama?s single audit is due to the delays in obtaining information necessary to perform testing, which extended the completion date of the single audit and resulted in the late submission of the City?s Single Audit Reporting Package.Statement of Effect: The late submission of the Single Audit Reporting Package shows a significant deficiency in the City of Homewood, Alabama?s internal control.Recommendations: The City of Homewood, Alabama should strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after its fiscal year end.Response: The City of Homewood, Alabama will strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end for all future funds received from the federal government.
Finding 2022-001
Criteria: The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the City of Homewood, Alabama to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end.Statement of Condition: The federal reporting deadline for the City of Homewood, Alabama?s Single Audit Reporting Package for the year ended September 30, 2021 was June 30, 2022; however, the City did not issue its Program Specific Audit until after that date.Statement of Cause: The late completion of the City of Homewood, Alabama?s single audit is due to the delays in obtaining information necessary to perform testing, which extended the completion date of the single audit and resulted in the late submission of the City?s Single Audit Reporting Package.Statement of Effect: The late submission of the Single Audit Reporting Package shows a significant deficiency in the City of Homewood, Alabama?s internal control.Recommendations: The City of Homewood, Alabama should strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after its fiscal year end.Response: The City of Homewood, Alabama will strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end for all future funds received from the federal government.
Finding 2022-001
Criteria: The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the City of Homewood, Alabama to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end.Statement of Condition: The federal reporting deadline for the City of Homewood, Alabama?s Single Audit Reporting Package for the year ended September 30, 2021 was June 30, 2022; however, the City did not issue its Program Specific Audit until after that date.Statement of Cause: The late completion of the City of Homewood, Alabama?s single audit is due to the delays in obtaining information necessary to perform testing, which extended the completion date of the single audit and resulted in the late submission of the City?s Single Audit Reporting Package.Statement of Effect: The late submission of the Single Audit Reporting Package shows a significant deficiency in the City of Homewood, Alabama?s internal control.Recommendations: The City of Homewood, Alabama should strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after its fiscal year end.Response: The City of Homewood, Alabama will strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end for all future funds received from the federal government.
Finding 2022-001
Criteria: The requirements of Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the City of Homewood, Alabama to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end.Statement of Condition: The federal reporting deadline for the City of Homewood, Alabama?s Single Audit Reporting Package for the year ended September 30, 2021 was June 30, 2022; however, the City did not issue its Program Specific Audit until after that date.Statement of Cause: The late completion of the City of Homewood, Alabama?s single audit is due to the delays in obtaining information necessary to perform testing, which extended the completion date of the single audit and resulted in the late submission of the City?s Single Audit Reporting Package.Statement of Effect: The late submission of the Single Audit Reporting Package shows a significant deficiency in the City of Homewood, Alabama?s internal control.Recommendations: The City of Homewood, Alabama should strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after its fiscal year end.Response: The City of Homewood, Alabama will strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end for all future funds received from the federal government.