FAC Explorer

Audit 314641

FY End
2023-12-31
Total Expended
$816,329
Findings
2
Programs
2
Organization: City of Grandview Heights (OH)
Year: 2023 Accepted: 2024-07-09
Auditor: Ohio Auditor of State

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
477943 2023-001 Material Weakness - L
1054385 2023-001 Material Weakness - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $95,059 Yes 1
20.205 Highway Planning and Construction $2,982 - 0

Contacts

Name Title Type
DB3WHJ7HGTD3 Megan Miller Auditee
6144816213 Kimberly Blake Auditor
No contacts on file

Notes to SEFA

Title: BASIS FOR PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The City has elected not to use the 10-percent 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 Grandview Heights (the City’s) under programs of the federal government for the year ended December 31, 2023. The information on this Schedule is prepared 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 and changes in net position of the City.

Finding Details

Finding 2023-001
31 C.F.R. § 35.4(c), Reporting and Requests for Other Information, states during the period of performance, recipients shall provide to the Secretary or her delegate, as applicable, periodic reports providing detailed accounting of the uses of funds. The Ohio Department of Public Safety, Office of Criminal Justice Services (OCJS) Standard Federal Subgrant Conditions Handbook, Chapter 4: Corresponding and Reporting, Section: Quarterly Subgrant Reports states that all OCJS projects are required to submit Quarterly Subgrant Reports, which shall be submitted on the last day of the month following the calendar quarter end. Additionally, this Handbook states that a report must be submitted every quarter, even when there have been zero expenditures or if a payment is not being requested. The City does not have an internal control policy in place regarding Federal grant reporting. As a result, the City did not submit the OCJS Quarterly Subgrant Reports by the required due date for 2 out of 4 quarters. The second quarter report, due on July 31, 2023, was not submitted until November 29, 2023. The third quarter report, due on October 31, 2023, was not submitted until November 29, 2023. Failure to timely submit the required reports to the pass-through entity could result in material noncompliance and potential loss of future funding. The City should develop a Federal grant reporting internal control policy detailing the types and timing of reports and required supporting documentation and establish internal control procedures to help ensure all required reports are submitted timely
Finding 2023-001
31 C.F.R. § 35.4(c), Reporting and Requests for Other Information, states during the period of performance, recipients shall provide to the Secretary or her delegate, as applicable, periodic reports providing detailed accounting of the uses of funds. The Ohio Department of Public Safety, Office of Criminal Justice Services (OCJS) Standard Federal Subgrant Conditions Handbook, Chapter 4: Corresponding and Reporting, Section: Quarterly Subgrant Reports states that all OCJS projects are required to submit Quarterly Subgrant Reports, which shall be submitted on the last day of the month following the calendar quarter end. Additionally, this Handbook states that a report must be submitted every quarter, even when there have been zero expenditures or if a payment is not being requested. The City does not have an internal control policy in place regarding Federal grant reporting. As a result, the City did not submit the OCJS Quarterly Subgrant Reports by the required due date for 2 out of 4 quarters. The second quarter report, due on July 31, 2023, was not submitted until November 29, 2023. The third quarter report, due on October 31, 2023, was not submitted until November 29, 2023. Failure to timely submit the required reports to the pass-through entity could result in material noncompliance and potential loss of future funding. The City should develop a Federal grant reporting internal control policy detailing the types and timing of reports and required supporting documentation and establish internal control procedures to help ensure all required reports are submitted timely