FAC Explorer

Audit 318197

FY End
2022-12-31
Total Expended
$27.74M
Findings
4
Programs
21
Organization: City of Greeley (CO)
Year: 2022 Accepted: 2024-08-29
Auditor: Plante & Moran PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
485468 2022-004 Material Weakness Yes P
485469 2022-004 Material Weakness Yes P
1061910 2022-004 Material Weakness Yes P
1061911 2022-004 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $20.08M Yes 0
20.507 Federal Transit_formula Grants $2.61M Yes 1
10.923 Emergency Watershed Protection Program $1.57M - 0
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $1.00M Yes 1
97.029 Flood Mitigation Assistance $524,626 - 0
14.218 Community Development Block Grants/entitlement Grants $459,330 Yes 0
97.067 Homeland Security Grant Program $123,366 - 0
95.001 High Intensity Drug Trafficking Areas Program $87,152 - 0
14.239 Home Investment Partnerships Program $60,994 - 0
20.600 State and Community Highway Safety $58,637 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $35,130 - 0
14.218 Covid-19 - Community Development Block Grants/entitlement Grants $35,000 Yes 0
16.922 Equitable Sharing Program $32,810 - 0
16.034 Covid-19 Coronavirus Emergency Supplemental Funding Program $14,524 - 0
93.575 Child Care and Development Block Grant $12,500 - 0
16.543 Missing Children's Assistance $8,875 - 0
20.614 National Highway Traffic Safety Administration (nhtsa) Discretionary Safety Grants $8,645 - 0
16.607 Bulletproof Vest Partnership Program $2,125 - 0
15.904 Historic Preservation Fund Grants-in-Aid $1,478 - 0
15.507 Watersmart (sustaining and Manage America's Resources for Tomorrow) $1,091 - 0
16.575 Crime Victim Assistance $772 - 0

Contacts

Name Title Type
VJG3QJJKZ1X6 Tyra Litzau Auditee
9703814777 Lisa Meachem Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of the City of Greeley, Colorado (the “City”) under programs of the federal government for the year ended December 31, 2022. The information in the 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 (the “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. Expenditures reported in the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The pass through entity identifying numbers are presented where available. The City has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The City has elected not to use the 10 percent de minimis indirect cost rate to recover indirect costs, as allowed under the Uniform Guidance.

Finding Details

Finding 2022-004
Assistance Listing Number, Federal Agency, and Program Name - 20.507 and 20.526, U.S. Department of Transportation, Federal Transit Cluster Federal Transit Formula Grants and Buses and Bus Facilities Formula, Competitive, and Low or No Emissions Program Federal Award Identification Number and Year - N/A Pass through Entity - Colorado Department of Transportation Finding Type - Material weakness Repeat Finding - Yes 2021-004 Criteria - 2 CFR 200.508(b) outlines the auditee responsibilities to prepare appropriate financial statements, including the schedule of expenditures of federal awards (SEFA), in accordance with 2 CFR 200.502, which describes the basis for determining federal awards expended. Condition - The City did not have sufficient controls in place to ensure that the schedule of expenditures of federal awards was prepared correctly. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - The schedule of expenditures of federal awards required changes of approximately $2,062,000 in order for the SEFA to be correctly stated. The revisions made to the SEFA did not impact major program determination. Cause and Effect - The City included expenses spent relating to eligible expenses under the Federal Transit Cluster on the original SEFA; however, there was no approved grant award as of audit testing. Revisions to the schedule of expenditures of federal awards were required to ensure that reported expenditures were accurate and had approved grant agreements and awards. The revisions made to the SEFA did not impact major program determination. Recommendation - We recommend that the City implement sufficient processes and controls to ensure that the SEFA agrees to the underlying records of federal expenditures incurred. Views of Responsible Officials and Corrective Action Plan - The City hired a full time grants manager in February 2024 to establish procedures to track grants that are awarded to and expended by the City. A grant committee has been established with key personnel in the City that works with grants, and monitoring spreadsheets have been developed to track pending grant applications and awarded grant activity. These tools will be further enhanced with key due dates to ensure that grants are applied for by the required deadlines and requests for reimbursement are completed in a timely manner. In addition, the City will research grant management software options to further enhance grant monitoring.
Finding 2022-004
Assistance Listing Number, Federal Agency, and Program Name - 20.507 and 20.526, U.S. Department of Transportation, Federal Transit Cluster Federal Transit Formula Grants and Buses and Bus Facilities Formula, Competitive, and Low or No Emissions Program Federal Award Identification Number and Year - N/A Pass through Entity - Colorado Department of Transportation Finding Type - Material weakness Repeat Finding - Yes 2021-004 Criteria - 2 CFR 200.508(b) outlines the auditee responsibilities to prepare appropriate financial statements, including the schedule of expenditures of federal awards (SEFA), in accordance with 2 CFR 200.502, which describes the basis for determining federal awards expended. Condition - The City did not have sufficient controls in place to ensure that the schedule of expenditures of federal awards was prepared correctly. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - The schedule of expenditures of federal awards required changes of approximately $2,062,000 in order for the SEFA to be correctly stated. The revisions made to the SEFA did not impact major program determination. Cause and Effect - The City included expenses spent relating to eligible expenses under the Federal Transit Cluster on the original SEFA; however, there was no approved grant award as of audit testing. Revisions to the schedule of expenditures of federal awards were required to ensure that reported expenditures were accurate and had approved grant agreements and awards. The revisions made to the SEFA did not impact major program determination. Recommendation - We recommend that the City implement sufficient processes and controls to ensure that the SEFA agrees to the underlying records of federal expenditures incurred. Views of Responsible Officials and Corrective Action Plan - The City hired a full time grants manager in February 2024 to establish procedures to track grants that are awarded to and expended by the City. A grant committee has been established with key personnel in the City that works with grants, and monitoring spreadsheets have been developed to track pending grant applications and awarded grant activity. These tools will be further enhanced with key due dates to ensure that grants are applied for by the required deadlines and requests for reimbursement are completed in a timely manner. In addition, the City will research grant management software options to further enhance grant monitoring.
Finding 2022-004
Assistance Listing Number, Federal Agency, and Program Name - 20.507 and 20.526, U.S. Department of Transportation, Federal Transit Cluster Federal Transit Formula Grants and Buses and Bus Facilities Formula, Competitive, and Low or No Emissions Program Federal Award Identification Number and Year - N/A Pass through Entity - Colorado Department of Transportation Finding Type - Material weakness Repeat Finding - Yes 2021-004 Criteria - 2 CFR 200.508(b) outlines the auditee responsibilities to prepare appropriate financial statements, including the schedule of expenditures of federal awards (SEFA), in accordance with 2 CFR 200.502, which describes the basis for determining federal awards expended. Condition - The City did not have sufficient controls in place to ensure that the schedule of expenditures of federal awards was prepared correctly. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - The schedule of expenditures of federal awards required changes of approximately $2,062,000 in order for the SEFA to be correctly stated. The revisions made to the SEFA did not impact major program determination. Cause and Effect - The City included expenses spent relating to eligible expenses under the Federal Transit Cluster on the original SEFA; however, there was no approved grant award as of audit testing. Revisions to the schedule of expenditures of federal awards were required to ensure that reported expenditures were accurate and had approved grant agreements and awards. The revisions made to the SEFA did not impact major program determination. Recommendation - We recommend that the City implement sufficient processes and controls to ensure that the SEFA agrees to the underlying records of federal expenditures incurred. Views of Responsible Officials and Corrective Action Plan - The City hired a full time grants manager in February 2024 to establish procedures to track grants that are awarded to and expended by the City. A grant committee has been established with key personnel in the City that works with grants, and monitoring spreadsheets have been developed to track pending grant applications and awarded grant activity. These tools will be further enhanced with key due dates to ensure that grants are applied for by the required deadlines and requests for reimbursement are completed in a timely manner. In addition, the City will research grant management software options to further enhance grant monitoring.
Finding 2022-004
Assistance Listing Number, Federal Agency, and Program Name - 20.507 and 20.526, U.S. Department of Transportation, Federal Transit Cluster Federal Transit Formula Grants and Buses and Bus Facilities Formula, Competitive, and Low or No Emissions Program Federal Award Identification Number and Year - N/A Pass through Entity - Colorado Department of Transportation Finding Type - Material weakness Repeat Finding - Yes 2021-004 Criteria - 2 CFR 200.508(b) outlines the auditee responsibilities to prepare appropriate financial statements, including the schedule of expenditures of federal awards (SEFA), in accordance with 2 CFR 200.502, which describes the basis for determining federal awards expended. Condition - The City did not have sufficient controls in place to ensure that the schedule of expenditures of federal awards was prepared correctly. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A Context - The schedule of expenditures of federal awards required changes of approximately $2,062,000 in order for the SEFA to be correctly stated. The revisions made to the SEFA did not impact major program determination. Cause and Effect - The City included expenses spent relating to eligible expenses under the Federal Transit Cluster on the original SEFA; however, there was no approved grant award as of audit testing. Revisions to the schedule of expenditures of federal awards were required to ensure that reported expenditures were accurate and had approved grant agreements and awards. The revisions made to the SEFA did not impact major program determination. Recommendation - We recommend that the City implement sufficient processes and controls to ensure that the SEFA agrees to the underlying records of federal expenditures incurred. Views of Responsible Officials and Corrective Action Plan - The City hired a full time grants manager in February 2024 to establish procedures to track grants that are awarded to and expended by the City. A grant committee has been established with key personnel in the City that works with grants, and monitoring spreadsheets have been developed to track pending grant applications and awarded grant activity. These tools will be further enhanced with key due dates to ensure that grants are applied for by the required deadlines and requests for reimbursement are completed in a timely manner. In addition, the City will research grant management software options to further enhance grant monitoring.