FAC Explorer

Audit 337320

FY End
2024-06-30
Total Expended
$81.02M
Findings
2
Programs
28
Organization: City of Rochester, New York (NY)
Year: 2024 Accepted: 2025-01-13
Auditor: Efpr Group Cpa's PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
518889 2024-001 - - P
1095331 2024-001 - - P

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $54.22M Yes 1
14.218 Community Development Block Grants/entitlement Grants $9.00M Yes 0
20.205 Highway Planning and Construction $8.41M - 0
14.239 Home Investment Partnerships Program $2.48M - 0
14.905 Lead Hazard Reduction Demonstration Grant Program $1.22M - 0
14.241 Housing Opportunities for Persons with Aids $1.06M - 0
14.231 Emergency Solutions Grant Program $574,075 - 0
94.006 Americorps-Arp $532,011 - 0
14.231 Cares Act - Emergency Solutions Grant Program $424,096 - 0
94.006 Americorps $401,037 - 0
16.575 Crime Victim Assistance $355,083 - 0
93.778 Medical Assistance Program $295,996 - 0
93.235 Affordable Care Act (aca) Abstinence Education Program $238,771 - 0
16.922 Equitable Sharing Program $219,062 - 0
10.727 Ira Urban and Community Forestry $203,544 - 0
97.067 Homeland Security Grant Program $154,605 - 0
14.218 Cares Act - Community Development Block Grants/entitlement Grants $139,222 Yes 0
10.559 Summer Food Service Program for Children $133,464 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $124,139 - 0
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $98,127 - 0
66.815 Environmental Workforce Development and Job Training Cooperative Agreements $76,521 - 0
21.016 Equitable Sharing $62,811 - 0
93.994 Maternal and Child Health Services Block Grant to the States $62,129 - 0
20.616 National Priority Safety Programs $52,828 - 0
16.588 Violence Against Women Formula Grants $50,444 - 0
14.239 Home Investment Partnerships Program - Arp $23,104 - 0
16.835 Body Worn Camera Policy and Implementation $7,313 - 0
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $3,263 - 0

Contacts

Name Title Type
CU87RABY53C9 Kim Jones Auditee
5854287151 Brent Jensen, CPA Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported on the Schedule are reported using 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 are limited as to reimbursement. The amounts reported as federal expenditures were obtained from the City's financial reporting system, which is the source of the City's basic financial statements. Grant numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The City has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
Federal Agency - United States Department of the Treasury Federal Program - Coronavirus State and Local Fiscal Recovery Funds (21.027) Federal Award Year - 2021 State Agency - None Reference: 2024-001 Criteria - Code of Federal Regulations §200.332 lists the requirements that must be clearly identified to subrecipients. Condition - The subrecipients may not have a full understanding of the Federal program. Key information, including identifying the assistance listing number, was not identified on the award letters given to the subrecipients. Cause - The award letters to the subrecipients did not include all required information. Effect of Condition - Subrecipients do not have all the relevant information and, therefore, may not comply with Federal program requirements. Questioned Costs - None. Perspective - Noted that award letters given to the tested subrecipients were missing key information, including identifying the assistance listing number. Recommendation - We recommend that the City revise its grant award letters to be in compliance with Code of Federal Regulations §200.332. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Management's  Response - The City recognizes that the requirement of providing the identifying assistance listing number was not provided on certain ARPA contracts awarded through the Department of Recreation and Human Services. It is the City's practice to include this information in all contracts where federal funds are awarded. In November of 2024 when it was identified that there were a number of subrecipients that had not been notified of this required information, the Department of Recreation and Humans Services emailed all subrecipients who had not previously been provided this information. In order to prevent this requirement from being overlooked in the future, the Law Department has also been informed of this requirement. The Law Department is in the approval process for all contracts and will not provide their approval until this requirement is met.
Finding 2024-001
Federal Agency - United States Department of the Treasury Federal Program - Coronavirus State and Local Fiscal Recovery Funds (21.027) Federal Award Year - 2021 State Agency - None Reference: 2024-001 Criteria - Code of Federal Regulations §200.332 lists the requirements that must be clearly identified to subrecipients. Condition - The subrecipients may not have a full understanding of the Federal program. Key information, including identifying the assistance listing number, was not identified on the award letters given to the subrecipients. Cause - The award letters to the subrecipients did not include all required information. Effect of Condition - Subrecipients do not have all the relevant information and, therefore, may not comply with Federal program requirements. Questioned Costs - None. Perspective - Noted that award letters given to the tested subrecipients were missing key information, including identifying the assistance listing number. Recommendation - We recommend that the City revise its grant award letters to be in compliance with Code of Federal Regulations §200.332. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Management's  Response - The City recognizes that the requirement of providing the identifying assistance listing number was not provided on certain ARPA contracts awarded through the Department of Recreation and Human Services. It is the City's practice to include this information in all contracts where federal funds are awarded. In November of 2024 when it was identified that there were a number of subrecipients that had not been notified of this required information, the Department of Recreation and Humans Services emailed all subrecipients who had not previously been provided this information. In order to prevent this requirement from being overlooked in the future, the Law Department has also been informed of this requirement. The Law Department is in the approval process for all contracts and will not provide their approval until this requirement is met.