FAC Explorer

Audit 332625

FY End
2024-04-30
Total Expended
$124.55M
Findings
26
Programs
48
Organization: City of Kansas City, Missouri (MO)
Year: 2024 Accepted: 2024-12-16
Auditor: Allen Gibbs & Houlik

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
514330 2024-003 Significant Deficiency - N
514331 2024-003 Significant Deficiency - N
514332 2024-003 Significant Deficiency - N
514333 2024-003 Significant Deficiency - N
514334 2024-003 Significant Deficiency - N
514335 2024-003 Significant Deficiency - N
514336 2024-003 Significant Deficiency - N
514337 2024-003 Significant Deficiency - N
514338 2024-003 Significant Deficiency - N
514339 2024-003 Significant Deficiency - N
514340 2024-004 Material Weakness - M
514341 2024-004 Material Weakness - M
514342 2024-004 Material Weakness - M
1090772 2024-003 Significant Deficiency - N
1090773 2024-003 Significant Deficiency - N
1090774 2024-003 Significant Deficiency - N
1090775 2024-003 Significant Deficiency - N
1090776 2024-003 Significant Deficiency - N
1090777 2024-003 Significant Deficiency - N
1090778 2024-003 Significant Deficiency - N
1090779 2024-003 Significant Deficiency - N
1090780 2024-003 Significant Deficiency - N
1090781 2024-003 Significant Deficiency - N
1090782 2024-004 Material Weakness - M
1090783 2024-004 Material Weakness - M
1090784 2024-004 Material Weakness - M

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $17.96M Yes 0
14.900 Lead Hazard Reduction Grant Program $1.35M - 0
81.128 Energy Efficiency and Conservation Block Grant Program (eecbg) $911,095 Yes 0
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $813,269 - 0
93.137 Community Programs to Improve Minority Health Grant Program $740,368 - 0
14.241 Housing Opportunities for Persons with Aids $730,378 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $614,996 - 0
14.218 Community Development Block Grants/entitlement Grants $569,149 Yes 1
16.045 Community-Based Violence Intervention and Prevention Initiative $539,332 - 0
93.767 Children's Health Insurance Program $404,017 - 0
14.231 Emergency Solutions Grant Program $402,676 - 0
14.267 Continuum of Care Program $358,134 - 0
93.940 Hiv Prevention Activities Health Department Based $248,107 - 0
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $238,647 - 0
93.069 Public Health Emergency Preparedness $223,235 - 0
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $220,605 - 0
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $219,198 - 0
20.106 Airport Improvement Program, Covid-19 Airports Programs, and Infrastructure Investment and Jobs Act Programs $217,563 - 0
93.268 Immunization Cooperative Agreements $178,451 - 0
16.827 Justice Reinvestment Initiative $177,716 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $167,398 - 0
21.023 Emergency Rental Assistance Program $127,999 Yes 1
16.753 Congressionally Recommended Awards $123,842 - 0
16.588 Violence Against Women Formula Grants $114,708 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $111,007 - 0
20.500 Federal Transit Capital Investment Grants $92,019 Yes 0
93.994 Maternal and Child Health Services Block Grant to the States $89,156 - 0
97.042 Emergency Management Performance Grants $81,950 - 0
14.239 Home Investment Partnerships Program $67,000 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $65,273 - 0
93.978 Sexually Transmitted Diseases (std) Provider Education Grants $62,373 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $50,654 - 0
14.889 Choice Neighborhoods Implementation Grants $41,504 - 0
16.575 Crime Victim Assistance $40,528 - 0
97.044 Assistance to Firefighters Grant $31,968 - 0
93.834 Capacity Building Assistance (cba) for High-Impact Hiv Prevention $29,638 - 0
93.575 Child Care and Development Block Grant $20,330 - 0
93.945 Assistance Programs for Chronic Disease Prevention and Control $20,224 - 0
10.559 Summer Food Service Program for Children $20,200 - 0
93.917 Hiv Care Formula Grants $15,977 - 0
93.103 Food and Drug Administration Research $10,145 - 0
93.914 Hiv Emergency Relief Project Grants $9,754 Yes 0
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $9,590 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $7,001 - 0
14.902 Lead Technical Studies Grants $3,979 - 0
93.310 Trans-Nih Research Support $1,229 - 0
20.205 Highway Planning and Construction $-605 - 0
16.123 Community-Based Violence Prevention Program $-1,955 - 0

Contacts

Name Title Type
JY2DYJXPQW56 Tammy Queen Auditee
8165131175 Brian Holst Auditor
No contacts on file

Notes to SEFA

Title: Note 1: Basis of Presentation Accounting Policies: The accompanying schedule of expenditures of federal awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the City’s basic financial statements. Expenditures reported on the Schedule are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The Schedule includes federally funded projects received directly from federal agencies and the federal fund amounts of pass-through awards received by the City through the State of Missouri or other non-federal entities. De Minimis Rate Used: N Rate Explanation: The Organization did not elect to use the 10% de minimis Indirect Cost Rate allowed under Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the City of Kansas City, Missouri (the Organization) under programs of the federal government for the year ended April 30, 2024. 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 Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. This Schedule includes only those awards received by the primary government.
Title: Note 2: Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the City’s basic financial statements. Expenditures reported on the Schedule are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The Schedule includes federally funded projects received directly from federal agencies and the federal fund amounts of pass-through awards received by the City through the State of Missouri or other non-federal entities. De Minimis Rate Used: N Rate Explanation: The Organization did not elect to use the 10% de minimis Indirect Cost Rate allowed under Uniform Guidance. The accompanying schedule of expenditures of federal awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the City’s basic financial statements. Expenditures reported on the Schedule are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The Schedule includes federally funded projects received directly from federal agencies and the federal fund amounts of pass-through awards received by the City through the State of Missouri or other non-federal entities.
Title: Note 3: Indirect Cost Rate Accounting Policies: The accompanying schedule of expenditures of federal awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the City’s basic financial statements. Expenditures reported on the Schedule are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The Schedule includes federally funded projects received directly from federal agencies and the federal fund amounts of pass-through awards received by the City through the State of Missouri or other non-federal entities. De Minimis Rate Used: N Rate Explanation: The Organization did not elect to use the 10% de minimis Indirect Cost Rate allowed under Uniform Guidance. The Organization did not elect to use the 10% de minimis Indirect Cost Rate allowed under Uniform Guidance.
Title: Note 4: Balances of Loan and Loan Guarantee Programs Accounting Policies: The accompanying schedule of expenditures of federal awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the City’s basic financial statements. Expenditures reported on the Schedule are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The Schedule includes federally funded projects received directly from federal agencies and the federal fund amounts of pass-through awards received by the City through the State of Missouri or other non-federal entities. De Minimis Rate Used: N Rate Explanation: The Organization did not elect to use the 10% de minimis Indirect Cost Rate allowed under Uniform Guidance. The City (Water Service Department) has loan funds listed below, which were originally financed with federal financial assistance, passed-through from the state of Missouri. These programs either are not part of a federal loan or loan guarantee program or have no continuing compliance requirements other than continued loan payments; therefore, the outstanding loan balances have not been included in the accompanying schedule of expenditures of federal awards.

Finding Details

Finding 2024-003
Program: Community Development Block Grants/Entitlement Grants Federal Agency: Department of Housing and Urban Development (HUD) AL #: 14.218 Federal Award Identification Number and Year: Various – See SEFA Pass-through Entity: N/A Type of Compliance Finding: N – Special Tests and Provisions Criteria Projects must have an environmental review unless they meet criteria specified in the regulations that would exempt or exclude them from RROF and environmental certification requirements (24 CFR sections 58.1, 58.22, 58.34, 58.35, and 570.604). Condition/Context The City did not provide evidence supporting the City’s compliance with this requirement. Cause The City failed to provide evidence of the environmental review certification necessary for a project. Effect The City may not be compliant with HUD, which could result in the City not receiving federal assistance or repayment of grant funds. Questioned Costs Unknown Is the finding a repeat finding No Recommendations We recommend that the City submit and maintain the required environmental review documentation to meet compliance requirements. Views of Responsible Officials / Planned Corrective Actions Management agrees with the finding. See Corrective Action Plan on Organization’s letterhead.
Finding 2024-003
Program: Community Development Block Grants/Entitlement Grants Federal Agency: Department of Housing and Urban Development (HUD) AL #: 14.218 Federal Award Identification Number and Year: Various – See SEFA Pass-through Entity: N/A Type of Compliance Finding: N – Special Tests and Provisions Criteria Projects must have an environmental review unless they meet criteria specified in the regulations that would exempt or exclude them from RROF and environmental certification requirements (24 CFR sections 58.1, 58.22, 58.34, 58.35, and 570.604). Condition/Context The City did not provide evidence supporting the City’s compliance with this requirement. Cause The City failed to provide evidence of the environmental review certification necessary for a project. Effect The City may not be compliant with HUD, which could result in the City not receiving federal assistance or repayment of grant funds. Questioned Costs Unknown Is the finding a repeat finding No Recommendations We recommend that the City submit and maintain the required environmental review documentation to meet compliance requirements. Views of Responsible Officials / Planned Corrective Actions Management agrees with the finding. See Corrective Action Plan on Organization’s letterhead.
Finding 2024-003
Program: Community Development Block Grants/Entitlement Grants Federal Agency: Department of Housing and Urban Development (HUD) AL #: 14.218 Federal Award Identification Number and Year: Various – See SEFA Pass-through Entity: N/A Type of Compliance Finding: N – Special Tests and Provisions Criteria Projects must have an environmental review unless they meet criteria specified in the regulations that would exempt or exclude them from RROF and environmental certification requirements (24 CFR sections 58.1, 58.22, 58.34, 58.35, and 570.604). Condition/Context The City did not provide evidence supporting the City’s compliance with this requirement. Cause The City failed to provide evidence of the environmental review certification necessary for a project. Effect The City may not be compliant with HUD, which could result in the City not receiving federal assistance or repayment of grant funds. Questioned Costs Unknown Is the finding a repeat finding No Recommendations We recommend that the City submit and maintain the required environmental review documentation to meet compliance requirements. Views of Responsible Officials / Planned Corrective Actions Management agrees with the finding. See Corrective Action Plan on Organization’s letterhead.
Finding 2024-003
Program: Community Development Block Grants/Entitlement Grants Federal Agency: Department of Housing and Urban Development (HUD) AL #: 14.218 Federal Award Identification Number and Year: Various – See SEFA Pass-through Entity: N/A Type of Compliance Finding: N – Special Tests and Provisions Criteria Projects must have an environmental review unless they meet criteria specified in the regulations that would exempt or exclude them from RROF and environmental certification requirements (24 CFR sections 58.1, 58.22, 58.34, 58.35, and 570.604). Condition/Context The City did not provide evidence supporting the City’s compliance with this requirement. Cause The City failed to provide evidence of the environmental review certification necessary for a project. Effect The City may not be compliant with HUD, which could result in the City not receiving federal assistance or repayment of grant funds. Questioned Costs Unknown Is the finding a repeat finding No Recommendations We recommend that the City submit and maintain the required environmental review documentation to meet compliance requirements. Views of Responsible Officials / Planned Corrective Actions Management agrees with the finding. See Corrective Action Plan on Organization’s letterhead.
Finding 2024-003
Program: Community Development Block Grants/Entitlement Grants Federal Agency: Department of Housing and Urban Development (HUD) AL #: 14.218 Federal Award Identification Number and Year: Various – See SEFA Pass-through Entity: N/A Type of Compliance Finding: N – Special Tests and Provisions Criteria Projects must have an environmental review unless they meet criteria specified in the regulations that would exempt or exclude them from RROF and environmental certification requirements (24 CFR sections 58.1, 58.22, 58.34, 58.35, and 570.604). Condition/Context The City did not provide evidence supporting the City’s compliance with this requirement. Cause The City failed to provide evidence of the environmental review certification necessary for a project. Effect The City may not be compliant with HUD, which could result in the City not receiving federal assistance or repayment of grant funds. Questioned Costs Unknown Is the finding a repeat finding No Recommendations We recommend that the City submit and maintain the required environmental review documentation to meet compliance requirements. Views of Responsible Officials / Planned Corrective Actions Management agrees with the finding. See Corrective Action Plan on Organization’s letterhead.
Finding 2024-003
Program: Community Development Block Grants/Entitlement Grants Federal Agency: Department of Housing and Urban Development (HUD) AL #: 14.218 Federal Award Identification Number and Year: Various – See SEFA Pass-through Entity: N/A Type of Compliance Finding: N – Special Tests and Provisions Criteria Projects must have an environmental review unless they meet criteria specified in the regulations that would exempt or exclude them from RROF and environmental certification requirements (24 CFR sections 58.1, 58.22, 58.34, 58.35, and 570.604). Condition/Context The City did not provide evidence supporting the City’s compliance with this requirement. Cause The City failed to provide evidence of the environmental review certification necessary for a project. Effect The City may not be compliant with HUD, which could result in the City not receiving federal assistance or repayment of grant funds. Questioned Costs Unknown Is the finding a repeat finding No Recommendations We recommend that the City submit and maintain the required environmental review documentation to meet compliance requirements. Views of Responsible Officials / Planned Corrective Actions Management agrees with the finding. See Corrective Action Plan on Organization’s letterhead.
Finding 2024-003
Program: Community Development Block Grants/Entitlement Grants Federal Agency: Department of Housing and Urban Development (HUD) AL #: 14.218 Federal Award Identification Number and Year: Various – See SEFA Pass-through Entity: N/A Type of Compliance Finding: N – Special Tests and Provisions Criteria Projects must have an environmental review unless they meet criteria specified in the regulations that would exempt or exclude them from RROF and environmental certification requirements (24 CFR sections 58.1, 58.22, 58.34, 58.35, and 570.604). Condition/Context The City did not provide evidence supporting the City’s compliance with this requirement. Cause The City failed to provide evidence of the environmental review certification necessary for a project. Effect The City may not be compliant with HUD, which could result in the City not receiving federal assistance or repayment of grant funds. Questioned Costs Unknown Is the finding a repeat finding No Recommendations We recommend that the City submit and maintain the required environmental review documentation to meet compliance requirements. Views of Responsible Officials / Planned Corrective Actions Management agrees with the finding. See Corrective Action Plan on Organization’s letterhead.
Finding 2024-003
Program: Community Development Block Grants/Entitlement Grants Federal Agency: Department of Housing and Urban Development (HUD) AL #: 14.218 Federal Award Identification Number and Year: Various – See SEFA Pass-through Entity: N/A Type of Compliance Finding: N – Special Tests and Provisions Criteria Projects must have an environmental review unless they meet criteria specified in the regulations that would exempt or exclude them from RROF and environmental certification requirements (24 CFR sections 58.1, 58.22, 58.34, 58.35, and 570.604). Condition/Context The City did not provide evidence supporting the City’s compliance with this requirement. Cause The City failed to provide evidence of the environmental review certification necessary for a project. Effect The City may not be compliant with HUD, which could result in the City not receiving federal assistance or repayment of grant funds. Questioned Costs Unknown Is the finding a repeat finding No Recommendations We recommend that the City submit and maintain the required environmental review documentation to meet compliance requirements. Views of Responsible Officials / Planned Corrective Actions Management agrees with the finding. See Corrective Action Plan on Organization’s letterhead.
Finding 2024-003
Program: Community Development Block Grants/Entitlement Grants Federal Agency: Department of Housing and Urban Development (HUD) AL #: 14.218 Federal Award Identification Number and Year: Various – See SEFA Pass-through Entity: N/A Type of Compliance Finding: N – Special Tests and Provisions Criteria Projects must have an environmental review unless they meet criteria specified in the regulations that would exempt or exclude them from RROF and environmental certification requirements (24 CFR sections 58.1, 58.22, 58.34, 58.35, and 570.604). Condition/Context The City did not provide evidence supporting the City’s compliance with this requirement. Cause The City failed to provide evidence of the environmental review certification necessary for a project. Effect The City may not be compliant with HUD, which could result in the City not receiving federal assistance or repayment of grant funds. Questioned Costs Unknown Is the finding a repeat finding No Recommendations We recommend that the City submit and maintain the required environmental review documentation to meet compliance requirements. Views of Responsible Officials / Planned Corrective Actions Management agrees with the finding. See Corrective Action Plan on Organization’s letterhead.
Finding 2024-003
Program: Community Development Block Grants/Entitlement Grants Federal Agency: Department of Housing and Urban Development (HUD) AL #: 14.218 Federal Award Identification Number and Year: Various – See SEFA Pass-through Entity: N/A Type of Compliance Finding: N – Special Tests and Provisions Criteria Projects must have an environmental review unless they meet criteria specified in the regulations that would exempt or exclude them from RROF and environmental certification requirements (24 CFR sections 58.1, 58.22, 58.34, 58.35, and 570.604). Condition/Context The City did not provide evidence supporting the City’s compliance with this requirement. Cause The City failed to provide evidence of the environmental review certification necessary for a project. Effect The City may not be compliant with HUD, which could result in the City not receiving federal assistance or repayment of grant funds. Questioned Costs Unknown Is the finding a repeat finding No Recommendations We recommend that the City submit and maintain the required environmental review documentation to meet compliance requirements. Views of Responsible Officials / Planned Corrective Actions Management agrees with the finding. See Corrective Action Plan on Organization’s letterhead.
Finding 2024-004
Program: Emergency Rental Assistance Program Federal Agency: Department of Treasury (DOT) AL #: 21.023 Federal Award Identification Number and Year: Various – See SEFA Pass-through Entity: N/A Type of Compliance Finding: M – Subrecipient Monitoring Criteria Per OMB Uniform Guidance, 2 CFR sections 200.331 (d) through (f), a pass-through entity (the City) must “monitor the activities of subrecipients as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals.” Also, per the City’s Grant Award Manual (City policy) regarding the Site Monitoring Plan of all subrecipients – “staff shall conduct and document at least one site visit annually.” Condition Management did not annually monitor “all” subrecipients as required by the Federal regulations and City’s policy. Cause Management does not have controls and processes in place to ensure that all subrecipients are monitored in accordance with the City’s policy. Effect Subrecipients may not be complying with the terms and conditions of the subaward or achieving program performance goals. Questioned Costs $4,644,629 Is the finding a repeat finding No Recommendations We recommend management establish a process to ensure all subrecipients are monitored as stated in the Federal regulations and City’s policy. Views of Responsible Officials/ Planned Corrective Actions Management agrees with the finding. See Corrective Action Plan on Organization’s letterhead.
Finding 2024-004
Program: Emergency Rental Assistance Program Federal Agency: Department of Treasury (DOT) AL #: 21.023 Federal Award Identification Number and Year: Various – See SEFA Pass-through Entity: N/A Type of Compliance Finding: M – Subrecipient Monitoring Criteria Per OMB Uniform Guidance, 2 CFR sections 200.331 (d) through (f), a pass-through entity (the City) must “monitor the activities of subrecipients as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals.” Also, per the City’s Grant Award Manual (City policy) regarding the Site Monitoring Plan of all subrecipients – “staff shall conduct and document at least one site visit annually.” Condition Management did not annually monitor “all” subrecipients as required by the Federal regulations and City’s policy. Cause Management does not have controls and processes in place to ensure that all subrecipients are monitored in accordance with the City’s policy. Effect Subrecipients may not be complying with the terms and conditions of the subaward or achieving program performance goals. Questioned Costs $4,644,629 Is the finding a repeat finding No Recommendations We recommend management establish a process to ensure all subrecipients are monitored as stated in the Federal regulations and City’s policy. Views of Responsible Officials/ Planned Corrective Actions Management agrees with the finding. See Corrective Action Plan on Organization’s letterhead.
Finding 2024-004
Program: Emergency Rental Assistance Program Federal Agency: Department of Treasury (DOT) AL #: 21.023 Federal Award Identification Number and Year: Various – See SEFA Pass-through Entity: N/A Type of Compliance Finding: M – Subrecipient Monitoring Criteria Per OMB Uniform Guidance, 2 CFR sections 200.331 (d) through (f), a pass-through entity (the City) must “monitor the activities of subrecipients as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals.” Also, per the City’s Grant Award Manual (City policy) regarding the Site Monitoring Plan of all subrecipients – “staff shall conduct and document at least one site visit annually.” Condition Management did not annually monitor “all” subrecipients as required by the Federal regulations and City’s policy. Cause Management does not have controls and processes in place to ensure that all subrecipients are monitored in accordance with the City’s policy. Effect Subrecipients may not be complying with the terms and conditions of the subaward or achieving program performance goals. Questioned Costs $4,644,629 Is the finding a repeat finding No Recommendations We recommend management establish a process to ensure all subrecipients are monitored as stated in the Federal regulations and City’s policy. Views of Responsible Officials/ Planned Corrective Actions Management agrees with the finding. See Corrective Action Plan on Organization’s letterhead.
Finding 2024-003
Program: Community Development Block Grants/Entitlement Grants Federal Agency: Department of Housing and Urban Development (HUD) AL #: 14.218 Federal Award Identification Number and Year: Various – See SEFA Pass-through Entity: N/A Type of Compliance Finding: N – Special Tests and Provisions Criteria Projects must have an environmental review unless they meet criteria specified in the regulations that would exempt or exclude them from RROF and environmental certification requirements (24 CFR sections 58.1, 58.22, 58.34, 58.35, and 570.604). Condition/Context The City did not provide evidence supporting the City’s compliance with this requirement. Cause The City failed to provide evidence of the environmental review certification necessary for a project. Effect The City may not be compliant with HUD, which could result in the City not receiving federal assistance or repayment of grant funds. Questioned Costs Unknown Is the finding a repeat finding No Recommendations We recommend that the City submit and maintain the required environmental review documentation to meet compliance requirements. Views of Responsible Officials / Planned Corrective Actions Management agrees with the finding. See Corrective Action Plan on Organization’s letterhead.
Finding 2024-003
Program: Community Development Block Grants/Entitlement Grants Federal Agency: Department of Housing and Urban Development (HUD) AL #: 14.218 Federal Award Identification Number and Year: Various – See SEFA Pass-through Entity: N/A Type of Compliance Finding: N – Special Tests and Provisions Criteria Projects must have an environmental review unless they meet criteria specified in the regulations that would exempt or exclude them from RROF and environmental certification requirements (24 CFR sections 58.1, 58.22, 58.34, 58.35, and 570.604). Condition/Context The City did not provide evidence supporting the City’s compliance with this requirement. Cause The City failed to provide evidence of the environmental review certification necessary for a project. Effect The City may not be compliant with HUD, which could result in the City not receiving federal assistance or repayment of grant funds. Questioned Costs Unknown Is the finding a repeat finding No Recommendations We recommend that the City submit and maintain the required environmental review documentation to meet compliance requirements. Views of Responsible Officials / Planned Corrective Actions Management agrees with the finding. See Corrective Action Plan on Organization’s letterhead.
Finding 2024-003
Program: Community Development Block Grants/Entitlement Grants Federal Agency: Department of Housing and Urban Development (HUD) AL #: 14.218 Federal Award Identification Number and Year: Various – See SEFA Pass-through Entity: N/A Type of Compliance Finding: N – Special Tests and Provisions Criteria Projects must have an environmental review unless they meet criteria specified in the regulations that would exempt or exclude them from RROF and environmental certification requirements (24 CFR sections 58.1, 58.22, 58.34, 58.35, and 570.604). Condition/Context The City did not provide evidence supporting the City’s compliance with this requirement. Cause The City failed to provide evidence of the environmental review certification necessary for a project. Effect The City may not be compliant with HUD, which could result in the City not receiving federal assistance or repayment of grant funds. Questioned Costs Unknown Is the finding a repeat finding No Recommendations We recommend that the City submit and maintain the required environmental review documentation to meet compliance requirements. Views of Responsible Officials / Planned Corrective Actions Management agrees with the finding. See Corrective Action Plan on Organization’s letterhead.
Finding 2024-003
Program: Community Development Block Grants/Entitlement Grants Federal Agency: Department of Housing and Urban Development (HUD) AL #: 14.218 Federal Award Identification Number and Year: Various – See SEFA Pass-through Entity: N/A Type of Compliance Finding: N – Special Tests and Provisions Criteria Projects must have an environmental review unless they meet criteria specified in the regulations that would exempt or exclude them from RROF and environmental certification requirements (24 CFR sections 58.1, 58.22, 58.34, 58.35, and 570.604). Condition/Context The City did not provide evidence supporting the City’s compliance with this requirement. Cause The City failed to provide evidence of the environmental review certification necessary for a project. Effect The City may not be compliant with HUD, which could result in the City not receiving federal assistance or repayment of grant funds. Questioned Costs Unknown Is the finding a repeat finding No Recommendations We recommend that the City submit and maintain the required environmental review documentation to meet compliance requirements. Views of Responsible Officials / Planned Corrective Actions Management agrees with the finding. See Corrective Action Plan on Organization’s letterhead.
Finding 2024-003
Program: Community Development Block Grants/Entitlement Grants Federal Agency: Department of Housing and Urban Development (HUD) AL #: 14.218 Federal Award Identification Number and Year: Various – See SEFA Pass-through Entity: N/A Type of Compliance Finding: N – Special Tests and Provisions Criteria Projects must have an environmental review unless they meet criteria specified in the regulations that would exempt or exclude them from RROF and environmental certification requirements (24 CFR sections 58.1, 58.22, 58.34, 58.35, and 570.604). Condition/Context The City did not provide evidence supporting the City’s compliance with this requirement. Cause The City failed to provide evidence of the environmental review certification necessary for a project. Effect The City may not be compliant with HUD, which could result in the City not receiving federal assistance or repayment of grant funds. Questioned Costs Unknown Is the finding a repeat finding No Recommendations We recommend that the City submit and maintain the required environmental review documentation to meet compliance requirements. Views of Responsible Officials / Planned Corrective Actions Management agrees with the finding. See Corrective Action Plan on Organization’s letterhead.
Finding 2024-003
Program: Community Development Block Grants/Entitlement Grants Federal Agency: Department of Housing and Urban Development (HUD) AL #: 14.218 Federal Award Identification Number and Year: Various – See SEFA Pass-through Entity: N/A Type of Compliance Finding: N – Special Tests and Provisions Criteria Projects must have an environmental review unless they meet criteria specified in the regulations that would exempt or exclude them from RROF and environmental certification requirements (24 CFR sections 58.1, 58.22, 58.34, 58.35, and 570.604). Condition/Context The City did not provide evidence supporting the City’s compliance with this requirement. Cause The City failed to provide evidence of the environmental review certification necessary for a project. Effect The City may not be compliant with HUD, which could result in the City not receiving federal assistance or repayment of grant funds. Questioned Costs Unknown Is the finding a repeat finding No Recommendations We recommend that the City submit and maintain the required environmental review documentation to meet compliance requirements. Views of Responsible Officials / Planned Corrective Actions Management agrees with the finding. See Corrective Action Plan on Organization’s letterhead.
Finding 2024-003
Program: Community Development Block Grants/Entitlement Grants Federal Agency: Department of Housing and Urban Development (HUD) AL #: 14.218 Federal Award Identification Number and Year: Various – See SEFA Pass-through Entity: N/A Type of Compliance Finding: N – Special Tests and Provisions Criteria Projects must have an environmental review unless they meet criteria specified in the regulations that would exempt or exclude them from RROF and environmental certification requirements (24 CFR sections 58.1, 58.22, 58.34, 58.35, and 570.604). Condition/Context The City did not provide evidence supporting the City’s compliance with this requirement. Cause The City failed to provide evidence of the environmental review certification necessary for a project. Effect The City may not be compliant with HUD, which could result in the City not receiving federal assistance or repayment of grant funds. Questioned Costs Unknown Is the finding a repeat finding No Recommendations We recommend that the City submit and maintain the required environmental review documentation to meet compliance requirements. Views of Responsible Officials / Planned Corrective Actions Management agrees with the finding. See Corrective Action Plan on Organization’s letterhead.
Finding 2024-003
Program: Community Development Block Grants/Entitlement Grants Federal Agency: Department of Housing and Urban Development (HUD) AL #: 14.218 Federal Award Identification Number and Year: Various – See SEFA Pass-through Entity: N/A Type of Compliance Finding: N – Special Tests and Provisions Criteria Projects must have an environmental review unless they meet criteria specified in the regulations that would exempt or exclude them from RROF and environmental certification requirements (24 CFR sections 58.1, 58.22, 58.34, 58.35, and 570.604). Condition/Context The City did not provide evidence supporting the City’s compliance with this requirement. Cause The City failed to provide evidence of the environmental review certification necessary for a project. Effect The City may not be compliant with HUD, which could result in the City not receiving federal assistance or repayment of grant funds. Questioned Costs Unknown Is the finding a repeat finding No Recommendations We recommend that the City submit and maintain the required environmental review documentation to meet compliance requirements. Views of Responsible Officials / Planned Corrective Actions Management agrees with the finding. See Corrective Action Plan on Organization’s letterhead.
Finding 2024-003
Program: Community Development Block Grants/Entitlement Grants Federal Agency: Department of Housing and Urban Development (HUD) AL #: 14.218 Federal Award Identification Number and Year: Various – See SEFA Pass-through Entity: N/A Type of Compliance Finding: N – Special Tests and Provisions Criteria Projects must have an environmental review unless they meet criteria specified in the regulations that would exempt or exclude them from RROF and environmental certification requirements (24 CFR sections 58.1, 58.22, 58.34, 58.35, and 570.604). Condition/Context The City did not provide evidence supporting the City’s compliance with this requirement. Cause The City failed to provide evidence of the environmental review certification necessary for a project. Effect The City may not be compliant with HUD, which could result in the City not receiving federal assistance or repayment of grant funds. Questioned Costs Unknown Is the finding a repeat finding No Recommendations We recommend that the City submit and maintain the required environmental review documentation to meet compliance requirements. Views of Responsible Officials / Planned Corrective Actions Management agrees with the finding. See Corrective Action Plan on Organization’s letterhead.
Finding 2024-003
Program: Community Development Block Grants/Entitlement Grants Federal Agency: Department of Housing and Urban Development (HUD) AL #: 14.218 Federal Award Identification Number and Year: Various – See SEFA Pass-through Entity: N/A Type of Compliance Finding: N – Special Tests and Provisions Criteria Projects must have an environmental review unless they meet criteria specified in the regulations that would exempt or exclude them from RROF and environmental certification requirements (24 CFR sections 58.1, 58.22, 58.34, 58.35, and 570.604). Condition/Context The City did not provide evidence supporting the City’s compliance with this requirement. Cause The City failed to provide evidence of the environmental review certification necessary for a project. Effect The City may not be compliant with HUD, which could result in the City not receiving federal assistance or repayment of grant funds. Questioned Costs Unknown Is the finding a repeat finding No Recommendations We recommend that the City submit and maintain the required environmental review documentation to meet compliance requirements. Views of Responsible Officials / Planned Corrective Actions Management agrees with the finding. See Corrective Action Plan on Organization’s letterhead.
Finding 2024-004
Program: Emergency Rental Assistance Program Federal Agency: Department of Treasury (DOT) AL #: 21.023 Federal Award Identification Number and Year: Various – See SEFA Pass-through Entity: N/A Type of Compliance Finding: M – Subrecipient Monitoring Criteria Per OMB Uniform Guidance, 2 CFR sections 200.331 (d) through (f), a pass-through entity (the City) must “monitor the activities of subrecipients as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals.” Also, per the City’s Grant Award Manual (City policy) regarding the Site Monitoring Plan of all subrecipients – “staff shall conduct and document at least one site visit annually.” Condition Management did not annually monitor “all” subrecipients as required by the Federal regulations and City’s policy. Cause Management does not have controls and processes in place to ensure that all subrecipients are monitored in accordance with the City’s policy. Effect Subrecipients may not be complying with the terms and conditions of the subaward or achieving program performance goals. Questioned Costs $4,644,629 Is the finding a repeat finding No Recommendations We recommend management establish a process to ensure all subrecipients are monitored as stated in the Federal regulations and City’s policy. Views of Responsible Officials/ Planned Corrective Actions Management agrees with the finding. See Corrective Action Plan on Organization’s letterhead.
Finding 2024-004
Program: Emergency Rental Assistance Program Federal Agency: Department of Treasury (DOT) AL #: 21.023 Federal Award Identification Number and Year: Various – See SEFA Pass-through Entity: N/A Type of Compliance Finding: M – Subrecipient Monitoring Criteria Per OMB Uniform Guidance, 2 CFR sections 200.331 (d) through (f), a pass-through entity (the City) must “monitor the activities of subrecipients as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals.” Also, per the City’s Grant Award Manual (City policy) regarding the Site Monitoring Plan of all subrecipients – “staff shall conduct and document at least one site visit annually.” Condition Management did not annually monitor “all” subrecipients as required by the Federal regulations and City’s policy. Cause Management does not have controls and processes in place to ensure that all subrecipients are monitored in accordance with the City’s policy. Effect Subrecipients may not be complying with the terms and conditions of the subaward or achieving program performance goals. Questioned Costs $4,644,629 Is the finding a repeat finding No Recommendations We recommend management establish a process to ensure all subrecipients are monitored as stated in the Federal regulations and City’s policy. Views of Responsible Officials/ Planned Corrective Actions Management agrees with the finding. See Corrective Action Plan on Organization’s letterhead.
Finding 2024-004
Program: Emergency Rental Assistance Program Federal Agency: Department of Treasury (DOT) AL #: 21.023 Federal Award Identification Number and Year: Various – See SEFA Pass-through Entity: N/A Type of Compliance Finding: M – Subrecipient Monitoring Criteria Per OMB Uniform Guidance, 2 CFR sections 200.331 (d) through (f), a pass-through entity (the City) must “monitor the activities of subrecipients as necessary to ensure that the subaward is used for authorized purposes, complies with the terms and conditions of the subaward, and achieves performance goals.” Also, per the City’s Grant Award Manual (City policy) regarding the Site Monitoring Plan of all subrecipients – “staff shall conduct and document at least one site visit annually.” Condition Management did not annually monitor “all” subrecipients as required by the Federal regulations and City’s policy. Cause Management does not have controls and processes in place to ensure that all subrecipients are monitored in accordance with the City’s policy. Effect Subrecipients may not be complying with the terms and conditions of the subaward or achieving program performance goals. Questioned Costs $4,644,629 Is the finding a repeat finding No Recommendations We recommend management establish a process to ensure all subrecipients are monitored as stated in the Federal regulations and City’s policy. Views of Responsible Officials/ Planned Corrective Actions Management agrees with the finding. See Corrective Action Plan on Organization’s letterhead.