FAC Explorer

Audit 327715

FY End
2023-07-31
Total Expended
$770,305
Findings
4
Programs
6
Organization: City of Lackawanna, New York (NY)
Year: 2023 Accepted: 2024-11-08
Auditor: Efpr Group Cpa's PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
504956 2023-003 Material Weakness - L
504957 2023-003 Material Weakness - L
1081398 2023-003 Material Weakness - L
1081399 2023-003 Material Weakness - L

Programs

ALN Program Spent Major Findings
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $292,124 Yes 1
97.044 Assistance to Firefighters Grant $220,059 - 0
14.218 Community Development Block Grants/entitlement Grants $200,000 Yes 1
16.922 Equitable Sharing Program $34,926 - 0
16.710 Public Safety Partnership and Community Policing Grants $21,257 - 0
16.607 Bulletproof Vest Partnership Program $1,939 - 0

Contacts

Name Title Type
KJJ9MLP5CRX5 Peggy Bigaj-Sobol Auditee
7168276483 John Costilow, CPA Auditor
No contacts on file

Notes to SEFA

Title: Subrecipients Accounting Policies: Expenditures reported on the Schedule are reported on the 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 limited as to reimbursement. Matching costs (the City’s share of certain program costs) are not included in the reported expenditures. The amounts reported as federal expenditures were obtained from the federal financial reports for the applicable program and periods. The amounts reported in these reports are prepared from records maintained for each program, which are reconciled with the City’s financial reporting system. De Minimis Rate Used: N Rate Explanation: The City has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. No amounts were provided to subrecipients.

Finding Details

Finding 2023-003
Criteria - Management is responsible for establishing and maintaining effective internal controls and accounting policies to complete accounting records timely to allow correction of audited financial statements to facilitate timely filing of the Data Collection Form. Condition - The Data Collection Form for the year ended July 31, 2023 was not filed with the Federal Audit Clearinghouse within nine months after year end. Cause - The late filing resulted from a changes in the accounting department leading to late completion of the audited financial statements and timely submission of the Data Collection Form with the Federal Audit Clearing House. Effect - The Data Collection Form for the year ended July 31, 2023 was not filed with the Federal Audit Clearinghouse within nine months after year end. Questioned Costs - None identified. Recommendation - The City should establish accounting procedures to complete the timely submission of the Data Collection Form. Views of Responsible Officials and Planned Corrective Actions - Management’s Response The process that is being established currently, since April 2024, will result in a resumption of on time filing within the prescribed timeframes for Fiscal Year 2023-2024 and beyond. Estimated Completion Date - April 30, 2025.
Finding 2023-003
Criteria - Management is responsible for establishing and maintaining effective internal controls and accounting policies to complete accounting records timely to allow correction of audited financial statements to facilitate timely filing of the Data Collection Form. Condition - The Data Collection Form for the year ended July 31, 2023 was not filed with the Federal Audit Clearinghouse within nine months after year end. Cause - The late filing resulted from a changes in the accounting department leading to late completion of the audited financial statements and timely submission of the Data Collection Form with the Federal Audit Clearing House. Effect - The Data Collection Form for the year ended July 31, 2023 was not filed with the Federal Audit Clearinghouse within nine months after year end. Questioned Costs - None identified. Recommendation - The City should establish accounting procedures to complete the timely submission of the Data Collection Form. Views of Responsible Officials and Planned Corrective Actions - Management’s Response The process that is being established currently, since April 2024, will result in a resumption of on time filing within the prescribed timeframes for Fiscal Year 2023-2024 and beyond. Estimated Completion Date - April 30, 2025.
Finding 2023-003
Criteria - Management is responsible for establishing and maintaining effective internal controls and accounting policies to complete accounting records timely to allow correction of audited financial statements to facilitate timely filing of the Data Collection Form. Condition - The Data Collection Form for the year ended July 31, 2023 was not filed with the Federal Audit Clearinghouse within nine months after year end. Cause - The late filing resulted from a changes in the accounting department leading to late completion of the audited financial statements and timely submission of the Data Collection Form with the Federal Audit Clearing House. Effect - The Data Collection Form for the year ended July 31, 2023 was not filed with the Federal Audit Clearinghouse within nine months after year end. Questioned Costs - None identified. Recommendation - The City should establish accounting procedures to complete the timely submission of the Data Collection Form. Views of Responsible Officials and Planned Corrective Actions - Management’s Response The process that is being established currently, since April 2024, will result in a resumption of on time filing within the prescribed timeframes for Fiscal Year 2023-2024 and beyond. Estimated Completion Date - April 30, 2025.
Finding 2023-003
Criteria - Management is responsible for establishing and maintaining effective internal controls and accounting policies to complete accounting records timely to allow correction of audited financial statements to facilitate timely filing of the Data Collection Form. Condition - The Data Collection Form for the year ended July 31, 2023 was not filed with the Federal Audit Clearinghouse within nine months after year end. Cause - The late filing resulted from a changes in the accounting department leading to late completion of the audited financial statements and timely submission of the Data Collection Form with the Federal Audit Clearing House. Effect - The Data Collection Form for the year ended July 31, 2023 was not filed with the Federal Audit Clearinghouse within nine months after year end. Questioned Costs - None identified. Recommendation - The City should establish accounting procedures to complete the timely submission of the Data Collection Form. Views of Responsible Officials and Planned Corrective Actions - Management’s Response The process that is being established currently, since April 2024, will result in a resumption of on time filing within the prescribed timeframes for Fiscal Year 2023-2024 and beyond. Estimated Completion Date - April 30, 2025.