FAC Explorer

Audit 317565

FY End
2023-12-31
Total Expended
$6.53M
Findings
4
Programs
13
Organization: City of Euclid (OH)
Year: 2023 Accepted: 2024-08-20
Auditor: Ohio Auditor of State Keith Faber

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
484688 2023-002 Material Weakness - L
484689 2023-002 Material Weakness - L
1061130 2023-002 Material Weakness - L
1061131 2023-002 Material Weakness - L

Programs

ALN Program Spent Major Findings
14.218 Community Development Block Grants/entitlement Grants $1.21M - 0
97.083 Staffing for Adequate Fire and Emergency Response (safer) $692,938 - 0
14.239 Home Investment Partnerships Program $155,831 - 0
16.710 Public Safety Partnership and Community Policing Grants $145,524 - 0
16.922 Equitable Sharing Program $102,159 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $46,729 - 0
15.916 Outdoor Recreation_acquisition, Development and Planning $36,933 - 0
10.664 Cooperative Forestry Assistance $14,208 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $13,000 Yes 1
20.616 National Priority Safety Programs $12,415 - 0
16.607 Bulletproof Vest Partnership Program $11,640 - 0
20.600 State and Community Highway Safety $5,645 - 0
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $3,100 - 0

Contacts

Name Title Type
VENLJQ2NMMJ3 James Smith Auditee
2162892700 Andrea Cardina Auditor
No contacts on file

Notes to SEFA

Title: Note D- Subrecipients 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 City passes certain federal awards received from U.S. Department of Housing and Urban Development (HUD) to other governments or not-for-profit agencies (subrecipients). As Note B describes, the City reports expenditures of Federal awards to subrecipients when paid in cash. As a pass-through entity, the City has certain compliance responsibilities, such as monitoring its subrecipients to help assure they use these subawards as authorized by laws, regulations, and the provisions of contracts or grant agreements, and that subrecipients achieve the award’s performance goals.
Title: Note E- Matching Requirements 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. Certain Federal programs require the City to contribute non-Federal funds (matching funds) to support the Federally-funded programs. The City has met its matching requirements. The Schedule does not include the expenditure of non-Federal matching funds.

Finding Details

Finding 2023-002
31 CFR § 35.4(c) Financial Reporting Finding Number: 2023-002 Assistance Listing Number and Title: AL # 21.027 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Federal Award Identification Number / Year: SLFRP43047 and 2022-AR-LEP-1066 / 2023 Federal Agency: U.S. Department of Treasury Compliance Requirement: Reporting Requirement Pass-Through Entity: Direct Award and Passed-Through the Ohio Department of Criminal Justice Repeat Finding from Prior Audit? No 31 CFR § 35.4(c) requires, in part, recipients, during the period of performance, to provide the Secretary of the U.S. Department of Treasury periodic reports providing detailed accounting of the uses of funds, modifications to a State or Territory's tax revenue sources, and such other information as the Secretary may require for the administration of this section.In the Coronavirus State and Local Fiscal Recovery Funds Final Rule, Treasury stated that it clarified reporting deadlines in its Compliance and Reporting guidance. Treasury’s Compliance and Reporting guidance states that metropolitan cities and counties with a population below 250,000 residents that are allocated less than $10 million in SLFRF funding and non-entitlement units that are allocated less than $10 million in SLFRF funding are required to submit annual Project and Expenditure Reports. It further states that the initial Project and Expenditure Report covering March 3, 2021 to March 31, 2022 was required to be submitted to Treasury by April 30, 2022, and subsequent annual reports will cover one calendar year and must be submitted to Treasury by April 30. The City was required to submit a Project and Expenditure Report by April 30, 2024, to the U.S. Department of the Treasury through the Treasury’s Portal. However, the lack of adequate control procedures in place for reporting resulted in the city omitting $2,911,320 in expenditures that were reported on their 2023 Schedule of Expenditures of Federal Awards from their 2023 Project and Expenditure Report filed by April 30, 2024 The City should establish a proper control process over reporting to ensure the timely, complete, and accurate submission of the Project and Expenditure Reports. This will help reduce the risk of Treasury taking action against the City for failure to comply with programmatic requirements.
Finding 2023-002
31 CFR § 35.4(c) Financial Reporting Finding Number: 2023-002 Assistance Listing Number and Title: AL # 21.027 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Federal Award Identification Number / Year: SLFRP43047 and 2022-AR-LEP-1066 / 2023 Federal Agency: U.S. Department of Treasury Compliance Requirement: Reporting Requirement Pass-Through Entity: Direct Award and Passed-Through the Ohio Department of Criminal Justice Repeat Finding from Prior Audit? No 31 CFR § 35.4(c) requires, in part, recipients, during the period of performance, to provide the Secretary of the U.S. Department of Treasury periodic reports providing detailed accounting of the uses of funds, modifications to a State or Territory's tax revenue sources, and such other information as the Secretary may require for the administration of this section.In the Coronavirus State and Local Fiscal Recovery Funds Final Rule, Treasury stated that it clarified reporting deadlines in its Compliance and Reporting guidance. Treasury’s Compliance and Reporting guidance states that metropolitan cities and counties with a population below 250,000 residents that are allocated less than $10 million in SLFRF funding and non-entitlement units that are allocated less than $10 million in SLFRF funding are required to submit annual Project and Expenditure Reports. It further states that the initial Project and Expenditure Report covering March 3, 2021 to March 31, 2022 was required to be submitted to Treasury by April 30, 2022, and subsequent annual reports will cover one calendar year and must be submitted to Treasury by April 30. The City was required to submit a Project and Expenditure Report by April 30, 2024, to the U.S. Department of the Treasury through the Treasury’s Portal. However, the lack of adequate control procedures in place for reporting resulted in the city omitting $2,911,320 in expenditures that were reported on their 2023 Schedule of Expenditures of Federal Awards from their 2023 Project and Expenditure Report filed by April 30, 2024 The City should establish a proper control process over reporting to ensure the timely, complete, and accurate submission of the Project and Expenditure Reports. This will help reduce the risk of Treasury taking action against the City for failure to comply with programmatic requirements.
Finding 2023-002
31 CFR § 35.4(c) Financial Reporting Finding Number: 2023-002 Assistance Listing Number and Title: AL # 21.027 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Federal Award Identification Number / Year: SLFRP43047 and 2022-AR-LEP-1066 / 2023 Federal Agency: U.S. Department of Treasury Compliance Requirement: Reporting Requirement Pass-Through Entity: Direct Award and Passed-Through the Ohio Department of Criminal Justice Repeat Finding from Prior Audit? No 31 CFR § 35.4(c) requires, in part, recipients, during the period of performance, to provide the Secretary of the U.S. Department of Treasury periodic reports providing detailed accounting of the uses of funds, modifications to a State or Territory's tax revenue sources, and such other information as the Secretary may require for the administration of this section.In the Coronavirus State and Local Fiscal Recovery Funds Final Rule, Treasury stated that it clarified reporting deadlines in its Compliance and Reporting guidance. Treasury’s Compliance and Reporting guidance states that metropolitan cities and counties with a population below 250,000 residents that are allocated less than $10 million in SLFRF funding and non-entitlement units that are allocated less than $10 million in SLFRF funding are required to submit annual Project and Expenditure Reports. It further states that the initial Project and Expenditure Report covering March 3, 2021 to March 31, 2022 was required to be submitted to Treasury by April 30, 2022, and subsequent annual reports will cover one calendar year and must be submitted to Treasury by April 30. The City was required to submit a Project and Expenditure Report by April 30, 2024, to the U.S. Department of the Treasury through the Treasury’s Portal. However, the lack of adequate control procedures in place for reporting resulted in the city omitting $2,911,320 in expenditures that were reported on their 2023 Schedule of Expenditures of Federal Awards from their 2023 Project and Expenditure Report filed by April 30, 2024 The City should establish a proper control process over reporting to ensure the timely, complete, and accurate submission of the Project and Expenditure Reports. This will help reduce the risk of Treasury taking action against the City for failure to comply with programmatic requirements.
Finding 2023-002
31 CFR § 35.4(c) Financial Reporting Finding Number: 2023-002 Assistance Listing Number and Title: AL # 21.027 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Federal Award Identification Number / Year: SLFRP43047 and 2022-AR-LEP-1066 / 2023 Federal Agency: U.S. Department of Treasury Compliance Requirement: Reporting Requirement Pass-Through Entity: Direct Award and Passed-Through the Ohio Department of Criminal Justice Repeat Finding from Prior Audit? No 31 CFR § 35.4(c) requires, in part, recipients, during the period of performance, to provide the Secretary of the U.S. Department of Treasury periodic reports providing detailed accounting of the uses of funds, modifications to a State or Territory's tax revenue sources, and such other information as the Secretary may require for the administration of this section.In the Coronavirus State and Local Fiscal Recovery Funds Final Rule, Treasury stated that it clarified reporting deadlines in its Compliance and Reporting guidance. Treasury’s Compliance and Reporting guidance states that metropolitan cities and counties with a population below 250,000 residents that are allocated less than $10 million in SLFRF funding and non-entitlement units that are allocated less than $10 million in SLFRF funding are required to submit annual Project and Expenditure Reports. It further states that the initial Project and Expenditure Report covering March 3, 2021 to March 31, 2022 was required to be submitted to Treasury by April 30, 2022, and subsequent annual reports will cover one calendar year and must be submitted to Treasury by April 30. The City was required to submit a Project and Expenditure Report by April 30, 2024, to the U.S. Department of the Treasury through the Treasury’s Portal. However, the lack of adequate control procedures in place for reporting resulted in the city omitting $2,911,320 in expenditures that were reported on their 2023 Schedule of Expenditures of Federal Awards from their 2023 Project and Expenditure Report filed by April 30, 2024 The City should establish a proper control process over reporting to ensure the timely, complete, and accurate submission of the Project and Expenditure Reports. This will help reduce the risk of Treasury taking action against the City for failure to comply with programmatic requirements.