FAC Explorer

Audit 315900

FY End
2023-12-31
Total Expended
$16.38M
Findings
4
Programs
21
Organization: City of Green Bay (WI)
Year: 2023 Accepted: 2024-07-25
Auditor: Baker Tilly US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
479403 2023-003 Significant Deficiency - L
479404 2023-003 Significant Deficiency - L
1055845 2023-003 Significant Deficiency - L
1055846 2023-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
20.507 Federal Transit_formula Grants $3.61M Yes 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $481,257 - 0
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $442,275 - 0
14.239 Home Investment Partnerships Program $386,694 - 0
15.658 Natural Resource Damage Assessment, Restoration and Implementation $379,020 - 0
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $375,182 Yes 0
94.006 Americorps $346,289 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $253,062 - 0
14.218 Community Development Block Grants/entitlement Grants $124,812 Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $113,091 Yes 1
66.469 Great Lakes Program $101,405 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $90,541 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $82,673 - 0
20.616 National Priority Safety Programs $50,222 - 0
20.600 State and Community Highway Safety $28,674 - 0
15.904 Historic Preservation Fund Grants-in-Aid $25,000 - 0
16.710 Public Safety Partnership and Community Policing Grants $24,815 - 0
45.024 Promotion of the Arts_grants to Organizations and Individuals $6,999 - 0
15.611 Wildlife Restoration and Basic Hunter Education $2,624 - 0
97.067 Homeland Security Grant Program $2,500 - 0
97.056 Port Security Grant Program $1,620 - 0

Contacts

Name Title Type
ZCUZDCHFP7C6 Diana Lynn Ellenbecker Auditee
9204483025 Sheanne Hediger Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual or modified 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. Pass-through entity identifying numbers are presented where available. The underlying accounting records for some grant programs are maintained on the modified accrual basis of accounting. Under the modified accrual basis, revenues are recorded when susceptible to accrual, i.e., both measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recorded when the liability is incurred. Program income is reported as expenditures in the year it is expended. De Minimis Rate Used: N Rate Explanation: The City of Green Bay has not elected to use the 10% de minimis indirect cost rate. The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the federal and state award activity of the City of Green Bay under programs of the federal and state government for the year ended December 31, 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) and the State Single Audit Guidelines. 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 position or cash flows of the City.
Title: Pass-Through Grantors Accounting Policies: Expenditures reported on the Schedule are reported on the accrual or modified 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. Pass-through entity identifying numbers are presented where available. The underlying accounting records for some grant programs are maintained on the modified accrual basis of accounting. Under the modified accrual basis, revenues are recorded when susceptible to accrual, i.e., both measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recorded when the liability is incurred. Program income is reported as expenditures in the year it is expended. De Minimis Rate Used: N Rate Explanation: The City of Green Bay has not elected to use the 10% de minimis indirect cost rate. Federal funds have been passed through the following grantors: Medical College of Wisconsin - Medical College of Wisconsin WI Dept of Administration - Wisconsin Department of Administration WI Dept of Military Affairs - Wisconsin Department of Military Affairs WI Dept of Natural Resources - Wisconsin Department of Natural Resources WI Dept of Transportation - Wisconsin Department of Transportation WI State Historic Preservation Office - Wisconsin State Historic Preservation Office

Finding Details

Finding 2023-003
Finding 2023-003: Significant Deficiency - Reporting Assistance Listing Number 21.027 Program Title COVID-19 - Coronavirus State and Local Fiscal Recovery Fund Federal Agency U.S. Department of Treasury Pass-Through Agency Not applicable Award Numbers / Years 2021 Criteria: The award agreement with U.S. Treasury states that the recipient agrees to comply with any reporting obligations established by Treasury as they relate to this award. Condition/Context: The Quarter 2 and 4 Project and Expenditure Reports were tested. The Quarter 4 (Q4) report had a typo that resulted in the Q4 expenditures to be understated by $1,007,000 for project 2-6-001, but the cumulative expenditures were input correctly. Additionally, project 12-6-201 was understated by $18,515 for the Q4 and cumulative expenditures due to excluding a transaction. Cause: The general ledger for the Q4 Project and Expenditure Report was not queried appropriately and a transfer was erroneously excluded. Effect: The Q4 Project and Expenditure Report was understated by $18,515 in the cumulative expenditures reported. Questioned Costs: None noted. Recommendation: When running the query for the Project and Expenditure Reports, we recommend the City ensure to include all the pertinent accounts and ensure the report is reviewed carefully for typos. Views of Responsible Officials: Compliance reports will be reviewed and approved by the Grant Administrator, Assistant Finance Director and Finance Director. Query reports are now in place to capture all accounts and ensure accuracy.
Finding 2023-003
Finding 2023-003: Significant Deficiency - Reporting Assistance Listing Number 21.027 Program Title COVID-19 - Coronavirus State and Local Fiscal Recovery Fund Federal Agency U.S. Department of Treasury Pass-Through Agency Not applicable Award Numbers / Years 2021 Criteria: The award agreement with U.S. Treasury states that the recipient agrees to comply with any reporting obligations established by Treasury as they relate to this award. Condition/Context: The Quarter 2 and 4 Project and Expenditure Reports were tested. The Quarter 4 (Q4) report had a typo that resulted in the Q4 expenditures to be understated by $1,007,000 for project 2-6-001, but the cumulative expenditures were input correctly. Additionally, project 12-6-201 was understated by $18,515 for the Q4 and cumulative expenditures due to excluding a transaction. Cause: The general ledger for the Q4 Project and Expenditure Report was not queried appropriately and a transfer was erroneously excluded. Effect: The Q4 Project and Expenditure Report was understated by $18,515 in the cumulative expenditures reported. Questioned Costs: None noted. Recommendation: When running the query for the Project and Expenditure Reports, we recommend the City ensure to include all the pertinent accounts and ensure the report is reviewed carefully for typos. Views of Responsible Officials: Compliance reports will be reviewed and approved by the Grant Administrator, Assistant Finance Director and Finance Director. Query reports are now in place to capture all accounts and ensure accuracy.
Finding 2023-003
Finding 2023-003: Significant Deficiency - Reporting Assistance Listing Number 21.027 Program Title COVID-19 - Coronavirus State and Local Fiscal Recovery Fund Federal Agency U.S. Department of Treasury Pass-Through Agency Not applicable Award Numbers / Years 2021 Criteria: The award agreement with U.S. Treasury states that the recipient agrees to comply with any reporting obligations established by Treasury as they relate to this award. Condition/Context: The Quarter 2 and 4 Project and Expenditure Reports were tested. The Quarter 4 (Q4) report had a typo that resulted in the Q4 expenditures to be understated by $1,007,000 for project 2-6-001, but the cumulative expenditures were input correctly. Additionally, project 12-6-201 was understated by $18,515 for the Q4 and cumulative expenditures due to excluding a transaction. Cause: The general ledger for the Q4 Project and Expenditure Report was not queried appropriately and a transfer was erroneously excluded. Effect: The Q4 Project and Expenditure Report was understated by $18,515 in the cumulative expenditures reported. Questioned Costs: None noted. Recommendation: When running the query for the Project and Expenditure Reports, we recommend the City ensure to include all the pertinent accounts and ensure the report is reviewed carefully for typos. Views of Responsible Officials: Compliance reports will be reviewed and approved by the Grant Administrator, Assistant Finance Director and Finance Director. Query reports are now in place to capture all accounts and ensure accuracy.
Finding 2023-003
Finding 2023-003: Significant Deficiency - Reporting Assistance Listing Number 21.027 Program Title COVID-19 - Coronavirus State and Local Fiscal Recovery Fund Federal Agency U.S. Department of Treasury Pass-Through Agency Not applicable Award Numbers / Years 2021 Criteria: The award agreement with U.S. Treasury states that the recipient agrees to comply with any reporting obligations established by Treasury as they relate to this award. Condition/Context: The Quarter 2 and 4 Project and Expenditure Reports were tested. The Quarter 4 (Q4) report had a typo that resulted in the Q4 expenditures to be understated by $1,007,000 for project 2-6-001, but the cumulative expenditures were input correctly. Additionally, project 12-6-201 was understated by $18,515 for the Q4 and cumulative expenditures due to excluding a transaction. Cause: The general ledger for the Q4 Project and Expenditure Report was not queried appropriately and a transfer was erroneously excluded. Effect: The Q4 Project and Expenditure Report was understated by $18,515 in the cumulative expenditures reported. Questioned Costs: None noted. Recommendation: When running the query for the Project and Expenditure Reports, we recommend the City ensure to include all the pertinent accounts and ensure the report is reviewed carefully for typos. Views of Responsible Officials: Compliance reports will be reviewed and approved by the Grant Administrator, Assistant Finance Director and Finance Director. Query reports are now in place to capture all accounts and ensure accuracy.