FAC Explorer

Audit 346727

FY End
2024-06-30
Total Expended
$52.21M
Findings
14
Programs
37
Organization: City of Glendale, Arizona (AZ)
Year: 2024 Accepted: 2025-03-18
Auditor: Cliftonlarsonallen

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
528712 2024-001 Significant Deficiency - I
528713 2024-001 Significant Deficiency - I
528714 2024-001 Significant Deficiency - I
528715 2024-001 Significant Deficiency - I
528716 2024-001 Significant Deficiency - I
528717 2024-001 Significant Deficiency - I
528718 2024-001 Significant Deficiency - I
1105154 2024-001 Significant Deficiency - I
1105155 2024-001 Significant Deficiency - I
1105156 2024-001 Significant Deficiency - I
1105157 2024-001 Significant Deficiency - I
1105158 2024-001 Significant Deficiency - I
1105159 2024-001 Significant Deficiency - I
1105160 2024-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $1.37M Yes 0
14.251 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants $885,462 - 0
14.850 Public Housing Operating Fund $714,625 - 0
14.218 Community Development Block Grants/entitlement Grants $510,809 Yes 0
14.872 Public Housing Capital Fund $424,004 - 0
93.568 Low-Income Home Energy Assistance $271,807 - 0
14.239 Home Investment Partnerships Program $264,833 Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $256,602 Yes 1
93.569 Community Services Block Grant $253,640 - 0
14.880 Family Unification Program (fup) $249,100 - 0
97.044 Assistance to Firefighters Grant $176,950 - 0
93.558 Temporary Assistance for Needy Families $117,905 - 0
93.667 Social Services Block Grant $87,159 - 0
16.000 Drug Enforcement Administration--Dea Phoenix Task Force $86,183 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $78,673 - 0
14.898 Ross Supportive Services Programs $58,966 - 0
16.111 Joint Law Enforcement Operations (jleo) $56,411 - 0
20.507 Federal Transit Formula Grants $50,000 - 0
16.575 Crime Victim Assistance $49,134 - 0
16.585 Treatment Court Discretionary Grant Program $46,143 - 0
16.922 Equitable Sharing Program $33,357 - 0
97.067 Homeland Security Grant Program $31,739 - 0
95.001 High Intensity Drug Trafficking Areas Program $22,306 - 0
15.507 Watersmart (sustain and Manage America’s Resources for Tomorrow) $16,264 - 0
16.710 Public Safety Partnership and Community Policing Grants $13,462 - 0
97.106 Securing the Cities Program $11,629 - 0
16.000 Federal Bureau of Investigation--Joint Terrorism Task Force $11,396 - 0
16.543 Missing Children's Assistance $8,500 - 0
20.616 National Priority Safety Programs $8,000 - 0
20.600 State and Community Highway Safety $7,264 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $6,440 - 0
14.231 Emergency Solutions Grant Program $5,777 - 0
45.310 Grants to States $4,000 - 0
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $3,880 - 0
16.000 United States Secret Service Electronic Crimes Task Force $3,727 - 0
14.871 Section 8 Housing Choice Vouchers $900 - 0
21.023 Emergency Rental Assistance Program $-6,437 Yes 0

Contacts

Name Title Type
CRE4N8H1X6J5 Trinna Ware Auditee
9288540735 Jean Dietrich Auditor
No contacts on file

Notes to SEFA

Title: Note 1 General Accounting Policies: NOTE 2 BASIS OF ACCOUNTING 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 for all awards. Under these principles, 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. De Minimis Rate Used: N Rate Explanation: The auditee elected to not use the de minimis cost rate. NOTE 1 GENERAL The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of City of Glendale (City) under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of 2 CFR 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 City, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City.
Title: Note 2 Basis of Accounting Accounting Policies: NOTE 2 BASIS OF ACCOUNTING 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 for all awards. Under these principles, 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. De Minimis Rate Used: N Rate Explanation: The auditee elected to not use the de minimis cost rate. NOTE 2 BASIS OF ACCOUNTING 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 for all awards. Under these principles, 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.
Title: Note 3 Indirect Cost Rate Accounting Policies: NOTE 2 BASIS OF ACCOUNTING 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 for all awards. Under these principles, 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. De Minimis Rate Used: N Rate Explanation: The auditee elected to not use the de minimis cost rate. NOTE 3 INDIRECT COST RATE The City of Glendale, Arizona did not elect to use the 10 percent de minimis indirect cost rate as covered in 2 CFR 200.414.
Title: Note 4 RECONCILIATION OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS TO STATEMENT REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES (GOVERNMENTAL FUNDS) AND STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION (PROPRIETARY FUNDS) Accounting Policies: NOTE 2 BASIS OF ACCOUNTING 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 for all awards. Under these principles, 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. De Minimis Rate Used: N Rate Explanation: The auditee elected to not use the de minimis cost rate. NOTE 4 RECONCILIATION OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS TO STATEMENT REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES (GOVERNMENTAL FUNDS) AND STATEMENT OF REVENUES,

Finding Details

Finding 2024-001
2024 – 001 Federal Agency: U. S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Federal Award Identification Number and Year:1505-0271 - 2021 Award Period: March 1, 2021 through December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of suspension, and debarment. The City of Glendale, Arizona did not follow its internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the City of Glendale, Arizona had adequate internal controls designed to ensure vendors were not suspended or debarred, but the controls were not followed. Questioned costs: None Context: During our testing, it was noted that the City of Glendale, Arizona did not maintain documentation of proper verification of 2 of 8 covered transactions. The City did not maintain documentation that it checked the vendors prior to entering into a contract to ensure the vendors were not on the suspended or debarred vendor list maintained by the General Services Administration. The sample size used for the testing was considered a statistically valid sample. Cause: The City was not following its policy regarding suspension and debarment. Effect: The City could be working with a vendor that is suspended or debarred. Recommendation: We recommend that the City enhance or modify its internal controls over suspension and debarment, as necessary, to rectify this matter for future years. Views of responsible officials and planned corrective actions: The City concurs with this recommendation. Management will emphasize compliance with the City’s policies, as well as with 2 CFR Part 200. Responsible Official: Levi Gibson, Budget and Finance Director.
Finding 2024-001
2024 – 001 Federal Agency: U. S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Federal Award Identification Number and Year:1505-0271 - 2021 Award Period: March 1, 2021 through December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of suspension, and debarment. The City of Glendale, Arizona did not follow its internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the City of Glendale, Arizona had adequate internal controls designed to ensure vendors were not suspended or debarred, but the controls were not followed. Questioned costs: None Context: During our testing, it was noted that the City of Glendale, Arizona did not maintain documentation of proper verification of 2 of 8 covered transactions. The City did not maintain documentation that it checked the vendors prior to entering into a contract to ensure the vendors were not on the suspended or debarred vendor list maintained by the General Services Administration. The sample size used for the testing was considered a statistically valid sample. Cause: The City was not following its policy regarding suspension and debarment. Effect: The City could be working with a vendor that is suspended or debarred. Recommendation: We recommend that the City enhance or modify its internal controls over suspension and debarment, as necessary, to rectify this matter for future years. Views of responsible officials and planned corrective actions: The City concurs with this recommendation. Management will emphasize compliance with the City’s policies, as well as with 2 CFR Part 200. Responsible Official: Levi Gibson, Budget and Finance Director.
Finding 2024-001
2024 – 001 Federal Agency: U. S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Federal Award Identification Number and Year:1505-0271 - 2021 Award Period: March 1, 2021 through December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of suspension, and debarment. The City of Glendale, Arizona did not follow its internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the City of Glendale, Arizona had adequate internal controls designed to ensure vendors were not suspended or debarred, but the controls were not followed. Questioned costs: None Context: During our testing, it was noted that the City of Glendale, Arizona did not maintain documentation of proper verification of 2 of 8 covered transactions. The City did not maintain documentation that it checked the vendors prior to entering into a contract to ensure the vendors were not on the suspended or debarred vendor list maintained by the General Services Administration. The sample size used for the testing was considered a statistically valid sample. Cause: The City was not following its policy regarding suspension and debarment. Effect: The City could be working with a vendor that is suspended or debarred. Recommendation: We recommend that the City enhance or modify its internal controls over suspension and debarment, as necessary, to rectify this matter for future years. Views of responsible officials and planned corrective actions: The City concurs with this recommendation. Management will emphasize compliance with the City’s policies, as well as with 2 CFR Part 200. Responsible Official: Levi Gibson, Budget and Finance Director.
Finding 2024-001
2024 – 001 Federal Agency: U. S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Federal Award Identification Number and Year:1505-0271 - 2021 Award Period: March 1, 2021 through December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of suspension, and debarment. The City of Glendale, Arizona did not follow its internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the City of Glendale, Arizona had adequate internal controls designed to ensure vendors were not suspended or debarred, but the controls were not followed. Questioned costs: None Context: During our testing, it was noted that the City of Glendale, Arizona did not maintain documentation of proper verification of 2 of 8 covered transactions. The City did not maintain documentation that it checked the vendors prior to entering into a contract to ensure the vendors were not on the suspended or debarred vendor list maintained by the General Services Administration. The sample size used for the testing was considered a statistically valid sample. Cause: The City was not following its policy regarding suspension and debarment. Effect: The City could be working with a vendor that is suspended or debarred. Recommendation: We recommend that the City enhance or modify its internal controls over suspension and debarment, as necessary, to rectify this matter for future years. Views of responsible officials and planned corrective actions: The City concurs with this recommendation. Management will emphasize compliance with the City’s policies, as well as with 2 CFR Part 200. Responsible Official: Levi Gibson, Budget and Finance Director.
Finding 2024-001
2024 – 001 Federal Agency: U. S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Federal Award Identification Number and Year:1505-0271 - 2021 Award Period: March 1, 2021 through December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of suspension, and debarment. The City of Glendale, Arizona did not follow its internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the City of Glendale, Arizona had adequate internal controls designed to ensure vendors were not suspended or debarred, but the controls were not followed. Questioned costs: None Context: During our testing, it was noted that the City of Glendale, Arizona did not maintain documentation of proper verification of 2 of 8 covered transactions. The City did not maintain documentation that it checked the vendors prior to entering into a contract to ensure the vendors were not on the suspended or debarred vendor list maintained by the General Services Administration. The sample size used for the testing was considered a statistically valid sample. Cause: The City was not following its policy regarding suspension and debarment. Effect: The City could be working with a vendor that is suspended or debarred. Recommendation: We recommend that the City enhance or modify its internal controls over suspension and debarment, as necessary, to rectify this matter for future years. Views of responsible officials and planned corrective actions: The City concurs with this recommendation. Management will emphasize compliance with the City’s policies, as well as with 2 CFR Part 200. Responsible Official: Levi Gibson, Budget and Finance Director.
Finding 2024-001
2024 – 001 Federal Agency: U. S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Federal Award Identification Number and Year:1505-0271 - 2021 Award Period: March 1, 2021 through December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of suspension, and debarment. The City of Glendale, Arizona did not follow its internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the City of Glendale, Arizona had adequate internal controls designed to ensure vendors were not suspended or debarred, but the controls were not followed. Questioned costs: None Context: During our testing, it was noted that the City of Glendale, Arizona did not maintain documentation of proper verification of 2 of 8 covered transactions. The City did not maintain documentation that it checked the vendors prior to entering into a contract to ensure the vendors were not on the suspended or debarred vendor list maintained by the General Services Administration. The sample size used for the testing was considered a statistically valid sample. Cause: The City was not following its policy regarding suspension and debarment. Effect: The City could be working with a vendor that is suspended or debarred. Recommendation: We recommend that the City enhance or modify its internal controls over suspension and debarment, as necessary, to rectify this matter for future years. Views of responsible officials and planned corrective actions: The City concurs with this recommendation. Management will emphasize compliance with the City’s policies, as well as with 2 CFR Part 200. Responsible Official: Levi Gibson, Budget and Finance Director.
Finding 2024-001
2024 – 001 Federal Agency: U. S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Federal Award Identification Number and Year:1505-0271 - 2021 Award Period: March 1, 2021 through December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of suspension, and debarment. The City of Glendale, Arizona did not follow its internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the City of Glendale, Arizona had adequate internal controls designed to ensure vendors were not suspended or debarred, but the controls were not followed. Questioned costs: None Context: During our testing, it was noted that the City of Glendale, Arizona did not maintain documentation of proper verification of 2 of 8 covered transactions. The City did not maintain documentation that it checked the vendors prior to entering into a contract to ensure the vendors were not on the suspended or debarred vendor list maintained by the General Services Administration. The sample size used for the testing was considered a statistically valid sample. Cause: The City was not following its policy regarding suspension and debarment. Effect: The City could be working with a vendor that is suspended or debarred. Recommendation: We recommend that the City enhance or modify its internal controls over suspension and debarment, as necessary, to rectify this matter for future years. Views of responsible officials and planned corrective actions: The City concurs with this recommendation. Management will emphasize compliance with the City’s policies, as well as with 2 CFR Part 200. Responsible Official: Levi Gibson, Budget and Finance Director.
Finding 2024-001
2024 – 001 Federal Agency: U. S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Federal Award Identification Number and Year:1505-0271 - 2021 Award Period: March 1, 2021 through December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of suspension, and debarment. The City of Glendale, Arizona did not follow its internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the City of Glendale, Arizona had adequate internal controls designed to ensure vendors were not suspended or debarred, but the controls were not followed. Questioned costs: None Context: During our testing, it was noted that the City of Glendale, Arizona did not maintain documentation of proper verification of 2 of 8 covered transactions. The City did not maintain documentation that it checked the vendors prior to entering into a contract to ensure the vendors were not on the suspended or debarred vendor list maintained by the General Services Administration. The sample size used for the testing was considered a statistically valid sample. Cause: The City was not following its policy regarding suspension and debarment. Effect: The City could be working with a vendor that is suspended or debarred. Recommendation: We recommend that the City enhance or modify its internal controls over suspension and debarment, as necessary, to rectify this matter for future years. Views of responsible officials and planned corrective actions: The City concurs with this recommendation. Management will emphasize compliance with the City’s policies, as well as with 2 CFR Part 200. Responsible Official: Levi Gibson, Budget and Finance Director.
Finding 2024-001
2024 – 001 Federal Agency: U. S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Federal Award Identification Number and Year:1505-0271 - 2021 Award Period: March 1, 2021 through December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of suspension, and debarment. The City of Glendale, Arizona did not follow its internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the City of Glendale, Arizona had adequate internal controls designed to ensure vendors were not suspended or debarred, but the controls were not followed. Questioned costs: None Context: During our testing, it was noted that the City of Glendale, Arizona did not maintain documentation of proper verification of 2 of 8 covered transactions. The City did not maintain documentation that it checked the vendors prior to entering into a contract to ensure the vendors were not on the suspended or debarred vendor list maintained by the General Services Administration. The sample size used for the testing was considered a statistically valid sample. Cause: The City was not following its policy regarding suspension and debarment. Effect: The City could be working with a vendor that is suspended or debarred. Recommendation: We recommend that the City enhance or modify its internal controls over suspension and debarment, as necessary, to rectify this matter for future years. Views of responsible officials and planned corrective actions: The City concurs with this recommendation. Management will emphasize compliance with the City’s policies, as well as with 2 CFR Part 200. Responsible Official: Levi Gibson, Budget and Finance Director.
Finding 2024-001
2024 – 001 Federal Agency: U. S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Federal Award Identification Number and Year:1505-0271 - 2021 Award Period: March 1, 2021 through December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of suspension, and debarment. The City of Glendale, Arizona did not follow its internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the City of Glendale, Arizona had adequate internal controls designed to ensure vendors were not suspended or debarred, but the controls were not followed. Questioned costs: None Context: During our testing, it was noted that the City of Glendale, Arizona did not maintain documentation of proper verification of 2 of 8 covered transactions. The City did not maintain documentation that it checked the vendors prior to entering into a contract to ensure the vendors were not on the suspended or debarred vendor list maintained by the General Services Administration. The sample size used for the testing was considered a statistically valid sample. Cause: The City was not following its policy regarding suspension and debarment. Effect: The City could be working with a vendor that is suspended or debarred. Recommendation: We recommend that the City enhance or modify its internal controls over suspension and debarment, as necessary, to rectify this matter for future years. Views of responsible officials and planned corrective actions: The City concurs with this recommendation. Management will emphasize compliance with the City’s policies, as well as with 2 CFR Part 200. Responsible Official: Levi Gibson, Budget and Finance Director.
Finding 2024-001
2024 – 001 Federal Agency: U. S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Federal Award Identification Number and Year:1505-0271 - 2021 Award Period: March 1, 2021 through December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of suspension, and debarment. The City of Glendale, Arizona did not follow its internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the City of Glendale, Arizona had adequate internal controls designed to ensure vendors were not suspended or debarred, but the controls were not followed. Questioned costs: None Context: During our testing, it was noted that the City of Glendale, Arizona did not maintain documentation of proper verification of 2 of 8 covered transactions. The City did not maintain documentation that it checked the vendors prior to entering into a contract to ensure the vendors were not on the suspended or debarred vendor list maintained by the General Services Administration. The sample size used for the testing was considered a statistically valid sample. Cause: The City was not following its policy regarding suspension and debarment. Effect: The City could be working with a vendor that is suspended or debarred. Recommendation: We recommend that the City enhance or modify its internal controls over suspension and debarment, as necessary, to rectify this matter for future years. Views of responsible officials and planned corrective actions: The City concurs with this recommendation. Management will emphasize compliance with the City’s policies, as well as with 2 CFR Part 200. Responsible Official: Levi Gibson, Budget and Finance Director.
Finding 2024-001
2024 – 001 Federal Agency: U. S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Federal Award Identification Number and Year:1505-0271 - 2021 Award Period: March 1, 2021 through December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of suspension, and debarment. The City of Glendale, Arizona did not follow its internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the City of Glendale, Arizona had adequate internal controls designed to ensure vendors were not suspended or debarred, but the controls were not followed. Questioned costs: None Context: During our testing, it was noted that the City of Glendale, Arizona did not maintain documentation of proper verification of 2 of 8 covered transactions. The City did not maintain documentation that it checked the vendors prior to entering into a contract to ensure the vendors were not on the suspended or debarred vendor list maintained by the General Services Administration. The sample size used for the testing was considered a statistically valid sample. Cause: The City was not following its policy regarding suspension and debarment. Effect: The City could be working with a vendor that is suspended or debarred. Recommendation: We recommend that the City enhance or modify its internal controls over suspension and debarment, as necessary, to rectify this matter for future years. Views of responsible officials and planned corrective actions: The City concurs with this recommendation. Management will emphasize compliance with the City’s policies, as well as with 2 CFR Part 200. Responsible Official: Levi Gibson, Budget and Finance Director.
Finding 2024-001
2024 – 001 Federal Agency: U. S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Federal Award Identification Number and Year:1505-0271 - 2021 Award Period: March 1, 2021 through December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of suspension, and debarment. The City of Glendale, Arizona did not follow its internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the City of Glendale, Arizona had adequate internal controls designed to ensure vendors were not suspended or debarred, but the controls were not followed. Questioned costs: None Context: During our testing, it was noted that the City of Glendale, Arizona did not maintain documentation of proper verification of 2 of 8 covered transactions. The City did not maintain documentation that it checked the vendors prior to entering into a contract to ensure the vendors were not on the suspended or debarred vendor list maintained by the General Services Administration. The sample size used for the testing was considered a statistically valid sample. Cause: The City was not following its policy regarding suspension and debarment. Effect: The City could be working with a vendor that is suspended or debarred. Recommendation: We recommend that the City enhance or modify its internal controls over suspension and debarment, as necessary, to rectify this matter for future years. Views of responsible officials and planned corrective actions: The City concurs with this recommendation. Management will emphasize compliance with the City’s policies, as well as with 2 CFR Part 200. Responsible Official: Levi Gibson, Budget and Finance Director.
Finding 2024-001
2024 – 001 Federal Agency: U. S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Federal Award Identification Number and Year:1505-0271 - 2021 Award Period: March 1, 2021 through December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of suspension, and debarment. The City of Glendale, Arizona did not follow its internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the City of Glendale, Arizona had adequate internal controls designed to ensure vendors were not suspended or debarred, but the controls were not followed. Questioned costs: None Context: During our testing, it was noted that the City of Glendale, Arizona did not maintain documentation of proper verification of 2 of 8 covered transactions. The City did not maintain documentation that it checked the vendors prior to entering into a contract to ensure the vendors were not on the suspended or debarred vendor list maintained by the General Services Administration. The sample size used for the testing was considered a statistically valid sample. Cause: The City was not following its policy regarding suspension and debarment. Effect: The City could be working with a vendor that is suspended or debarred. Recommendation: We recommend that the City enhance or modify its internal controls over suspension and debarment, as necessary, to rectify this matter for future years. Views of responsible officials and planned corrective actions: The City concurs with this recommendation. Management will emphasize compliance with the City’s policies, as well as with 2 CFR Part 200. Responsible Official: Levi Gibson, Budget and Finance Director.