FAC Explorer

Audit 318146

FY End
2023-09-30
Total Expended
$9.67M
Findings
2
Programs
6
Organization: The City of Hoover, Alabama (AL)
Year: 2023 Accepted: 2024-08-29
Auditor: Bmss LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
485404 2023-009 Significant Deficiency - I
1061846 2023-009 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $8.73M Yes 1
20.205 Highway Planning and Construction $421,660 Yes 0
97.083 Staffing for Adequate Fire and Emergency Response (safer) $74,818 - 0
16.607 Bulletproof Vest Partnership Program $20,833 - 0
95.001 High Intensity Drug Trafficking Areas Program $19,998 - 0
45.310 Grants to States $10,000 - 0

Contacts

Name Title Type
Y5B1PW3FZNF9 Jennifer Cornett Auditee
2054447595 Michael Brand Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: 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. De Minimis Rate Used: N Rate Explanation: City has not elected. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the City of Hoover, Alabama (the City) under programs of the federal government for the year ended September 30, 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). 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.

Finding Details

Finding 2023-009
Criteria: The City should have controls in place to prevent contracting with or making subawards to parties that are suspended or debarred. Condition: Adequate controls were not in place to ensure that contractors were not suspended or debarred. Cause and effect: Lack of policies and procedures for a search on vendor certifications for suspension and debarment which could result in payments to vendors who are suspended or debarred vendors. BMSS notes no instances where payments were paid to suspended or disbarred vendors. Questioned cost: Not determinable Recommendation: We recommend adopting policies and procedures and improving controls necessary to ensure there is evidence of processes for inspection of suspended and/or debarred vendors. Planned corrective action: The City and management agree with this deficiency in internal controls. The City plans to implement additional steps in the purchasing process to ensure compliance.
Finding 2023-009
Criteria: The City should have controls in place to prevent contracting with or making subawards to parties that are suspended or debarred. Condition: Adequate controls were not in place to ensure that contractors were not suspended or debarred. Cause and effect: Lack of policies and procedures for a search on vendor certifications for suspension and debarment which could result in payments to vendors who are suspended or debarred vendors. BMSS notes no instances where payments were paid to suspended or disbarred vendors. Questioned cost: Not determinable Recommendation: We recommend adopting policies and procedures and improving controls necessary to ensure there is evidence of processes for inspection of suspended and/or debarred vendors. Planned corrective action: The City and management agree with this deficiency in internal controls. The City plans to implement additional steps in the purchasing process to ensure compliance.