FAC Explorer

Audit 328449

FY End
2023-09-30
Total Expended
$8.60M
Findings
72
Programs
12
Organization: City of Bessemer (AL)
Year: 2023 Accepted: 2024-11-14
Auditor: The Principal & Associates

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
507909 2020-013 Significant Deficiency Yes L
507910 2020-013 Significant Deficiency Yes L
507911 2020-013 Significant Deficiency Yes L
507912 2020-013 Significant Deficiency Yes L
507913 2020-013 Significant Deficiency Yes L
507914 2020-013 Significant Deficiency Yes L
507915 2020-013 Significant Deficiency Yes L
507916 2020-013 Significant Deficiency Yes L
507917 2020-013 Significant Deficiency Yes L
507918 2020-013 Significant Deficiency Yes L
507919 2020-013 Significant Deficiency Yes L
507920 2020-013 Significant Deficiency Yes L
507921 2020-012 Significant Deficiency Yes L
507922 2020-012 Significant Deficiency Yes L
507923 2020-012 Significant Deficiency Yes L
507924 2020-012 Significant Deficiency Yes L
507925 2020-012 Significant Deficiency Yes L
507926 2020-012 Significant Deficiency Yes L
507927 2020-012 Significant Deficiency Yes L
507928 2020-012 Significant Deficiency Yes L
507929 2020-012 Significant Deficiency Yes L
507930 2020-012 Significant Deficiency Yes L
507931 2020-012 Significant Deficiency Yes L
507932 2020-012 Significant Deficiency Yes L
507933 2023-001 Significant Deficiency - L
507934 2023-001 Significant Deficiency - L
507935 2023-001 Significant Deficiency - L
507936 2023-001 Significant Deficiency - L
507937 2023-001 Significant Deficiency - L
507938 2023-001 Significant Deficiency - L
507939 2023-001 Significant Deficiency - L
507940 2023-001 Significant Deficiency - L
507941 2023-001 Significant Deficiency - L
507942 2023-001 Significant Deficiency - L
507943 2023-001 Significant Deficiency - L
507944 2023-001 Significant Deficiency - L
1084351 2020-013 Significant Deficiency Yes L
1084352 2020-013 Significant Deficiency Yes L
1084353 2020-013 Significant Deficiency Yes L
1084354 2020-013 Significant Deficiency Yes L
1084355 2020-013 Significant Deficiency Yes L
1084356 2020-013 Significant Deficiency Yes L
1084357 2020-013 Significant Deficiency Yes L
1084358 2020-013 Significant Deficiency Yes L
1084359 2020-013 Significant Deficiency Yes L
1084360 2020-013 Significant Deficiency Yes L
1084361 2020-013 Significant Deficiency Yes L
1084362 2020-013 Significant Deficiency Yes L
1084363 2020-012 Significant Deficiency Yes L
1084364 2020-012 Significant Deficiency Yes L
1084365 2020-012 Significant Deficiency Yes L
1084366 2020-012 Significant Deficiency Yes L
1084367 2020-012 Significant Deficiency Yes L
1084368 2020-012 Significant Deficiency Yes L
1084369 2020-012 Significant Deficiency Yes L
1084370 2020-012 Significant Deficiency Yes L
1084371 2020-012 Significant Deficiency Yes L
1084372 2020-012 Significant Deficiency Yes L
1084373 2020-012 Significant Deficiency Yes L
1084374 2020-012 Significant Deficiency Yes L
1084375 2023-001 Significant Deficiency - L
1084376 2023-001 Significant Deficiency - L
1084377 2023-001 Significant Deficiency - L
1084378 2023-001 Significant Deficiency - L
1084379 2023-001 Significant Deficiency - L
1084380 2023-001 Significant Deficiency - L
1084381 2023-001 Significant Deficiency - L
1084382 2023-001 Significant Deficiency - L
1084383 2023-001 Significant Deficiency - L
1084384 2023-001 Significant Deficiency - L
1084385 2023-001 Significant Deficiency - L
1084386 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
20.205 Highway Planning and Construction $3.43M - 3
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.18M Yes 3
14.218 Community Development Block Grants/entitlement Grants $1.42M Yes 3
16.738 Edward Byrne Memorial Justice Assistance Grant Program $234,392 - 3
16.839 Stop School Violence $168,976 - 3
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $103,309 - 3
16.726 Juvenile Mentoring Program $19,633 - 3
16.922 Equitable Sharing Program $14,957 - 3
15.904 Historic Preservation Fund Grants-in-Aid $12,000 - 3
95.001 High Intensity Drug Trafficking Areas Program $10,801 - 3
16.607 Bulletproof Vest Partnership Program $8,488 - 3
97.039 Hazard Mitigation Grant $5,007 - 3

Contacts

Name Title Type
NXXMZ1E2Q7K8 Alicia Moss Auditee
2054244060 Eugene Pitts Auditor
No contacts on file

Notes to SEFA

Title: Note A 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 Title 2 U.S. Code of Federal Requlations Part 200, Uniform Administrative Requirments Cost Principles and Audit Requirments for Federal Awards, wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: 0.1 Basis of Presentation
Title: Note B 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 Title 2 U.S. Code of Federal Requlations Part 200, Uniform Administrative Requirments Cost Principles and Audit Requirments for Federal Awards, wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: 0.1 Summary of Significant Accounting Policies
Title: Note C 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 Title 2 U.S. Code of Federal Requlations Part 200, Uniform Administrative Requirments Cost Principles and Audit Requirments for Federal Awards, wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: 0.1 Matching Requirements

Finding Details

Finding 2020-013
Federal Grant Report (Compliance Supplement)
Finding 2020-013
Federal Grant Report (Compliance Supplement)
Finding 2020-013
Federal Grant Report (Compliance Supplement)
Finding 2020-013
Federal Grant Report (Compliance Supplement)
Finding 2020-013
Federal Grant Report (Compliance Supplement)
Finding 2020-013
Federal Grant Report (Compliance Supplement)
Finding 2020-013
Federal Grant Report (Compliance Supplement)
Finding 2020-013
Federal Grant Report (Compliance Supplement)
Finding 2020-013
Federal Grant Report (Compliance Supplement)
Finding 2020-013
Federal Grant Report (Compliance Supplement)
Finding 2020-013
Federal Grant Report (Compliance Supplement)
Finding 2020-013
Federal Grant Report (Compliance Supplement)
Finding 2020-012
Electronic Municipal Market Access
Finding 2020-012
Electronic Municipal Market Access
Finding 2020-012
Electronic Municipal Market Access
Finding 2020-012
Electronic Municipal Market Access
Finding 2020-012
Electronic Municipal Market Access
Finding 2020-012
Electronic Municipal Market Access
Finding 2020-012
Electronic Municipal Market Access
Finding 2020-012
Electronic Municipal Market Access
Finding 2020-012
Electronic Municipal Market Access
Finding 2020-012
Electronic Municipal Market Access
Finding 2020-012
Electronic Municipal Market Access
Finding 2020-012
Electronic Municipal Market Access
Finding 2023-001
No Finanical Reporting of the City's Materials and Supplies Inventory
Finding 2023-001
No Finanical Reporting of the City's Materials and Supplies Inventory
Finding 2023-001
No Finanical Reporting of the City's Materials and Supplies Inventory
Finding 2023-001
No Finanical Reporting of the City's Materials and Supplies Inventory
Finding 2023-001
No Finanical Reporting of the City's Materials and Supplies Inventory
Finding 2023-001
No Finanical Reporting of the City's Materials and Supplies Inventory
Finding 2023-001
No Finanical Reporting of the City's Materials and Supplies Inventory
Finding 2023-001
No Finanical Reporting of the City's Materials and Supplies Inventory
Finding 2023-001
No Finanical Reporting of the City's Materials and Supplies Inventory
Finding 2023-001
No Finanical Reporting of the City's Materials and Supplies Inventory
Finding 2023-001
No Finanical Reporting of the City's Materials and Supplies Inventory
Finding 2023-001
No Finanical Reporting of the City's Materials and Supplies Inventory
Finding 2020-013
Federal Grant Report (Compliance Supplement)
Finding 2020-013
Federal Grant Report (Compliance Supplement)
Finding 2020-013
Federal Grant Report (Compliance Supplement)
Finding 2020-013
Federal Grant Report (Compliance Supplement)
Finding 2020-013
Federal Grant Report (Compliance Supplement)
Finding 2020-013
Federal Grant Report (Compliance Supplement)
Finding 2020-013
Federal Grant Report (Compliance Supplement)
Finding 2020-013
Federal Grant Report (Compliance Supplement)
Finding 2020-013
Federal Grant Report (Compliance Supplement)
Finding 2020-013
Federal Grant Report (Compliance Supplement)
Finding 2020-013
Federal Grant Report (Compliance Supplement)
Finding 2020-013
Federal Grant Report (Compliance Supplement)
Finding 2020-012
Electronic Municipal Market Access
Finding 2020-012
Electronic Municipal Market Access
Finding 2020-012
Electronic Municipal Market Access
Finding 2020-012
Electronic Municipal Market Access
Finding 2020-012
Electronic Municipal Market Access
Finding 2020-012
Electronic Municipal Market Access
Finding 2020-012
Electronic Municipal Market Access
Finding 2020-012
Electronic Municipal Market Access
Finding 2020-012
Electronic Municipal Market Access
Finding 2020-012
Electronic Municipal Market Access
Finding 2020-012
Electronic Municipal Market Access
Finding 2020-012
Electronic Municipal Market Access
Finding 2023-001
No Finanical Reporting of the City's Materials and Supplies Inventory
Finding 2023-001
No Finanical Reporting of the City's Materials and Supplies Inventory
Finding 2023-001
No Finanical Reporting of the City's Materials and Supplies Inventory
Finding 2023-001
No Finanical Reporting of the City's Materials and Supplies Inventory
Finding 2023-001
No Finanical Reporting of the City's Materials and Supplies Inventory
Finding 2023-001
No Finanical Reporting of the City's Materials and Supplies Inventory
Finding 2023-001
No Finanical Reporting of the City's Materials and Supplies Inventory
Finding 2023-001
No Finanical Reporting of the City's Materials and Supplies Inventory
Finding 2023-001
No Finanical Reporting of the City's Materials and Supplies Inventory
Finding 2023-001
No Finanical Reporting of the City's Materials and Supplies Inventory
Finding 2023-001
No Finanical Reporting of the City's Materials and Supplies Inventory
Finding 2023-001
No Finanical Reporting of the City's Materials and Supplies Inventory