FAC Explorer

Audit 317155

FY End
2023-12-31
Total Expended
$15.58M
Findings
12
Programs
22
Organization: City of Lawrence, Kansas (KS)
Year: 2023 Accepted: 2024-08-13
Auditor: Rsm US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
481031 2023-003 Material Weakness - L
481032 2023-003 Material Weakness - L
481033 2023-003 Material Weakness - L
481034 2023-004 - - L
481035 2023-004 - - L
481036 2023-004 - - L
1057473 2023-003 Material Weakness - L
1057474 2023-003 Material Weakness - L
1057475 2023-003 Material Weakness - L
1057476 2023-004 - - L
1057477 2023-004 - - L
1057478 2023-004 - - L

Programs

ALN Program Spent Major Findings
20.106 Airport Improvement Program $937,583 Yes 2
20.507 Federal Transit_formula Grants $862,145 - 0
14.218 Community Development Block Grants/entitlement Grants $405,649 - 0
14.231 Covid-19 Emergency Solutions Grant Program $371,831 - 0
14.239 Home Investment Partnerships Program $364,861 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $226,280 - 0
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $224,812 - 0
45.024 Covid-19 Promotion of the Arts_grants to Organizations and Individuals $150,000 - 0
14.239 Covid-19 Home Investment Partnerships Program $92,697 - 0
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $74,600 - 0
14.218 Covid-19 Community Development Block Grants/entitlement Grants $57,326 - 0
14.231 Emergency Solutions Grant Program $41,468 - 0
97.044 Assistance to Firefighters Grant $35,904 - 0
16.710 Public Safety Partnership and Community Policing Grants $31,952 - 0
15.904 Historic Preservation Fund Grants-in-Aid $17,655 - 0
20.616 National Priority Safety Programs $14,319 - 0
14.401 Fair Housing Assistance Program_state and Local $12,827 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $7,414 - 0
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $3,993 Yes 0
20.600 State and Community Highway Safety $2,343 - 0
16.607 Bulletproof Vest Partnership Program $1,021 - 0
20.507 Covid-19 Federal Transit_formula Grants $985 - 0

Contacts

Name Title Type
FALLGKD2VA41 Rachelle Mathews Auditee
7858323000 Kevin Smith Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The accompanying schedule of federal awards is presented on the accrual basis of accounting. Such expenditures are reported following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The City elected not 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 grant activity of City of Lawrence, Kansas (the City), under programs of the federal government for the year ended December 31, 2023. The information in this Schedule is presented in accordance with the requirements of the 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 position, or cash flows of the City. The schedule of expenditures of federal awards does not include the federal grant activity, if any, of the Lawrence-Douglas County Housing Authority, the Lawrence Memorial Hospital, the Lawrence Memorial Hospital Endowment Association, the Lawrence Surgery Center, LLC or the Lawrence Public Library, discretely presented component units of the City, or eXplore Lawrence, a blended component unit of the City.
Title: Significant Accounting Policies Accounting Policies: The accompanying schedule of federal awards is presented on the accrual basis of accounting. Such expenditures are reported following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The City elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of federal awards is presented on the accrual basis of accounting. Such expenditures are reported following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: Indirect Cost Rate Accounting Policies: The accompanying schedule of federal awards is presented on the accrual basis of accounting. Such expenditures are reported following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The City elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The City elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-003
Grantor: U.S. Department of Transportation Award Name: Airport Improvement Program Award Year: 2023 Award Numbers: 3-20-0047-026-2023, 3-20-0047-027-2023, 3-20-0047-028-2023 ALN Number: 20.106 Criteria: The City’s Airport Improvement Program has reporting requirements that are applicable to the program and that should be submitted to the federal government throughout the project. SF-271 and SF-425 reports are required to be submitted before December 31 each year the grant is open. In addition, form 5370-1 (construction projects) or 5100-400 (non-construction projects) is required to be submitted within 30 days of the end of each quarter. Condition: The City did not submit any of the required reports stipulated in the grant agreements as of the time the audit was performed. Cause: The City did not have processes and controls in place to ensure reporting requirements are met. Effect or Potential Effect: The City did not comply with the reporting compliance requirement because the required reports were not submitted. Context: A lack of internal control over reporting for the Airport Improvement Program resulted in the City failing to submit any of required reports by the due dates stipulated in the grant agreements. Recommendation: The City should maintain documentation that provides evidence for who specifically has responsibility over reports required to be submitted to granting agencies as well as the due dates of such reports. View of Responsible Officials: Management agrees with this finding.
Finding 2023-003
Grantor: U.S. Department of Transportation Award Name: Airport Improvement Program Award Year: 2023 Award Numbers: 3-20-0047-026-2023, 3-20-0047-027-2023, 3-20-0047-028-2023 ALN Number: 20.106 Criteria: The City’s Airport Improvement Program has reporting requirements that are applicable to the program and that should be submitted to the federal government throughout the project. SF-271 and SF-425 reports are required to be submitted before December 31 each year the grant is open. In addition, form 5370-1 (construction projects) or 5100-400 (non-construction projects) is required to be submitted within 30 days of the end of each quarter. Condition: The City did not submit any of the required reports stipulated in the grant agreements as of the time the audit was performed. Cause: The City did not have processes and controls in place to ensure reporting requirements are met. Effect or Potential Effect: The City did not comply with the reporting compliance requirement because the required reports were not submitted. Context: A lack of internal control over reporting for the Airport Improvement Program resulted in the City failing to submit any of required reports by the due dates stipulated in the grant agreements. Recommendation: The City should maintain documentation that provides evidence for who specifically has responsibility over reports required to be submitted to granting agencies as well as the due dates of such reports. View of Responsible Officials: Management agrees with this finding.
Finding 2023-003
Grantor: U.S. Department of Transportation Award Name: Airport Improvement Program Award Year: 2023 Award Numbers: 3-20-0047-026-2023, 3-20-0047-027-2023, 3-20-0047-028-2023 ALN Number: 20.106 Criteria: The City’s Airport Improvement Program has reporting requirements that are applicable to the program and that should be submitted to the federal government throughout the project. SF-271 and SF-425 reports are required to be submitted before December 31 each year the grant is open. In addition, form 5370-1 (construction projects) or 5100-400 (non-construction projects) is required to be submitted within 30 days of the end of each quarter. Condition: The City did not submit any of the required reports stipulated in the grant agreements as of the time the audit was performed. Cause: The City did not have processes and controls in place to ensure reporting requirements are met. Effect or Potential Effect: The City did not comply with the reporting compliance requirement because the required reports were not submitted. Context: A lack of internal control over reporting for the Airport Improvement Program resulted in the City failing to submit any of required reports by the due dates stipulated in the grant agreements. Recommendation: The City should maintain documentation that provides evidence for who specifically has responsibility over reports required to be submitted to granting agencies as well as the due dates of such reports. View of Responsible Officials: Management agrees with this finding.
Finding 2023-004
Grantor: U.S. Department of Transportation Award Name: Airport Improvement Program Award Year: 2023 Award Numbers: 3-20-0047-026-2023, 3-20-0047-027-2023, 3-20-0047-028-2023 ALN Number: 20.106 Questioned Costs: None See finding 2023-003 Identification as a Repeat Finding, If Applicable: Not Applicable
Finding 2023-004
Grantor: U.S. Department of Transportation Award Name: Airport Improvement Program Award Year: 2023 Award Numbers: 3-20-0047-026-2023, 3-20-0047-027-2023, 3-20-0047-028-2023 ALN Number: 20.106 Questioned Costs: None See finding 2023-003 Identification as a Repeat Finding, If Applicable: Not Applicable
Finding 2023-004
Grantor: U.S. Department of Transportation Award Name: Airport Improvement Program Award Year: 2023 Award Numbers: 3-20-0047-026-2023, 3-20-0047-027-2023, 3-20-0047-028-2023 ALN Number: 20.106 Questioned Costs: None See finding 2023-003 Identification as a Repeat Finding, If Applicable: Not Applicable
Finding 2023-003
Grantor: U.S. Department of Transportation Award Name: Airport Improvement Program Award Year: 2023 Award Numbers: 3-20-0047-026-2023, 3-20-0047-027-2023, 3-20-0047-028-2023 ALN Number: 20.106 Criteria: The City’s Airport Improvement Program has reporting requirements that are applicable to the program and that should be submitted to the federal government throughout the project. SF-271 and SF-425 reports are required to be submitted before December 31 each year the grant is open. In addition, form 5370-1 (construction projects) or 5100-400 (non-construction projects) is required to be submitted within 30 days of the end of each quarter. Condition: The City did not submit any of the required reports stipulated in the grant agreements as of the time the audit was performed. Cause: The City did not have processes and controls in place to ensure reporting requirements are met. Effect or Potential Effect: The City did not comply with the reporting compliance requirement because the required reports were not submitted. Context: A lack of internal control over reporting for the Airport Improvement Program resulted in the City failing to submit any of required reports by the due dates stipulated in the grant agreements. Recommendation: The City should maintain documentation that provides evidence for who specifically has responsibility over reports required to be submitted to granting agencies as well as the due dates of such reports. View of Responsible Officials: Management agrees with this finding.
Finding 2023-003
Grantor: U.S. Department of Transportation Award Name: Airport Improvement Program Award Year: 2023 Award Numbers: 3-20-0047-026-2023, 3-20-0047-027-2023, 3-20-0047-028-2023 ALN Number: 20.106 Criteria: The City’s Airport Improvement Program has reporting requirements that are applicable to the program and that should be submitted to the federal government throughout the project. SF-271 and SF-425 reports are required to be submitted before December 31 each year the grant is open. In addition, form 5370-1 (construction projects) or 5100-400 (non-construction projects) is required to be submitted within 30 days of the end of each quarter. Condition: The City did not submit any of the required reports stipulated in the grant agreements as of the time the audit was performed. Cause: The City did not have processes and controls in place to ensure reporting requirements are met. Effect or Potential Effect: The City did not comply with the reporting compliance requirement because the required reports were not submitted. Context: A lack of internal control over reporting for the Airport Improvement Program resulted in the City failing to submit any of required reports by the due dates stipulated in the grant agreements. Recommendation: The City should maintain documentation that provides evidence for who specifically has responsibility over reports required to be submitted to granting agencies as well as the due dates of such reports. View of Responsible Officials: Management agrees with this finding.
Finding 2023-003
Grantor: U.S. Department of Transportation Award Name: Airport Improvement Program Award Year: 2023 Award Numbers: 3-20-0047-026-2023, 3-20-0047-027-2023, 3-20-0047-028-2023 ALN Number: 20.106 Criteria: The City’s Airport Improvement Program has reporting requirements that are applicable to the program and that should be submitted to the federal government throughout the project. SF-271 and SF-425 reports are required to be submitted before December 31 each year the grant is open. In addition, form 5370-1 (construction projects) or 5100-400 (non-construction projects) is required to be submitted within 30 days of the end of each quarter. Condition: The City did not submit any of the required reports stipulated in the grant agreements as of the time the audit was performed. Cause: The City did not have processes and controls in place to ensure reporting requirements are met. Effect or Potential Effect: The City did not comply with the reporting compliance requirement because the required reports were not submitted. Context: A lack of internal control over reporting for the Airport Improvement Program resulted in the City failing to submit any of required reports by the due dates stipulated in the grant agreements. Recommendation: The City should maintain documentation that provides evidence for who specifically has responsibility over reports required to be submitted to granting agencies as well as the due dates of such reports. View of Responsible Officials: Management agrees with this finding.
Finding 2023-004
Grantor: U.S. Department of Transportation Award Name: Airport Improvement Program Award Year: 2023 Award Numbers: 3-20-0047-026-2023, 3-20-0047-027-2023, 3-20-0047-028-2023 ALN Number: 20.106 Questioned Costs: None See finding 2023-003 Identification as a Repeat Finding, If Applicable: Not Applicable
Finding 2023-004
Grantor: U.S. Department of Transportation Award Name: Airport Improvement Program Award Year: 2023 Award Numbers: 3-20-0047-026-2023, 3-20-0047-027-2023, 3-20-0047-028-2023 ALN Number: 20.106 Questioned Costs: None See finding 2023-003 Identification as a Repeat Finding, If Applicable: Not Applicable
Finding 2023-004
Grantor: U.S. Department of Transportation Award Name: Airport Improvement Program Award Year: 2023 Award Numbers: 3-20-0047-026-2023, 3-20-0047-027-2023, 3-20-0047-028-2023 ALN Number: 20.106 Questioned Costs: None See finding 2023-003 Identification as a Repeat Finding, If Applicable: Not Applicable