FAC Explorer

Audit 347195

FY End
2024-06-30
Total Expended
$7.91M
Findings
2
Programs
34
Organization: City of Independence, Missouri (MO)
Year: 2024 Accepted: 2025-03-20
Auditor: Rubinbrown LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
529206 2024-002 Significant Deficiency - I
1105648 2024-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
14.218 Community Development Block Grants/entitlement Grants $485,189 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $477,601 Yes 0
20.507 Federal Transit Formula Grants $371,640 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $332,061 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $269,259 - 0
16.835 Body Worn Camera Policy and Implementation $192,695 - 0
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $191,932 - 0
32.004 Universal Service Fund - Schools and Libraries $185,328 - 0
20.933 National Infrastructure Investments $145,531 - 0
93.069 Public Health Emergency Preparedness $121,967 - 0
20.600 State and Community Highway Safety $80,330 Yes 0
97.042 Emergency Management Performance Grants $76,819 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $59,486 - 0
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $54,307 - 0
20.205 Highway Planning and Construction $28,752 - 0
93.268 Immunization Cooperative Agreements $27,886 - 0
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $18,805 - 0
95.001 High Intensity Drug Trafficking Areas Program $15,976 - 0
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $15,003 - 0
10.569 Emergency Food Assistance Program (food Commodities) $13,391 - 0
97.067 Homeland Security Grant Program $12,442 - 0
93.008 Medical Reserve Corps Small Grant Program $12,160 - 0
14.239 Home Investment Partnerships Program $10,155 - 0
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $6,400 - 0
93.103 Food and Drug Administration Research $6,184 - 0
20.616 National Priority Safety Programs $3,937 Yes 0
93.575 Child Care and Development Block Grant $2,212 - 0
20.607 Alcohol Open Container Requirements $2,120 Yes 0
10.559 Summer Food Service Program for Children $1,680 - 0
93.994 Maternal and Child Health Services Block Grant to the States $1,208 - 0
16.922 Equitable Sharing Program $789 - 0
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $610 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $305 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $35 - 0

Contacts

Name Title Type
U5W1BFU54PJ3 Nancy Cooper Auditee
8163257070 Chester Moyer Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures of federal awards are recognized under the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (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. De Minimis Rate Used: N Rate Explanation: The City has elected not to use the 10 percent de minimus indirect cost rate allowed under the Uniform Guidance. The City either did not apply an indirect rate or used the rate specified in a particular agreement. The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City of Independence, Missouri (the City) for the year ended June 30, 2024. All federal awards received directly from federal agencies, as well as federal awards passed through other governmental agencies, are included on the schedule of expenditures of federal awards. The information presented in this schedule is in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the financial statements.

Finding Details

Finding 2024-002
Finding No. 2024-002 Significant Deficiency: Procurement and Suspension and Debarment - Compliance and Control Finding ALN 21.027 - COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Federal Agency: US Department of Treasury Pass-Through Entity: Not Applicable Criteria or Specific Requirement: The regulations in 2 CFR Part 180 restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: Audit procedures revealed that for one contract tested, the vendor was not evaluated for suspension or debarment prior to allocating federal funds to the contract. Cause: The vendor did not include a suspension and debarment clause representing that the vendor is not suspended and debarred, and the City did not evaluate the vendor for suspension and debarment prior to allocating federal funds to the contract. Effect: Suspension and debarment provisions were not met for one of four contracts tested. Questioned Costs: Not Applicable. Context: Out of four contracts tested, one contract tested did not include a suspension and debarment clause representing that the vendor is not suspended or debarred and that the vendor was not evaluated for suspension or debarment prior to allocating federal funds to the contract. Identification as a repeat finding: This is a first time finding. Recommendation: We recommend that management include a suspension and debarment clause in all contracts which may get allocated to federal funding prior to allocating federal funds to the contract or perform alternative procedures to ensure vendor is not suspended or debarred. Views of Responsible Officials: See Corrective Action Plan.
Finding 2024-002
Finding No. 2024-002 Significant Deficiency: Procurement and Suspension and Debarment - Compliance and Control Finding ALN 21.027 - COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Federal Agency: US Department of Treasury Pass-Through Entity: Not Applicable Criteria or Specific Requirement: The regulations in 2 CFR Part 180 restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. Condition: Audit procedures revealed that for one contract tested, the vendor was not evaluated for suspension or debarment prior to allocating federal funds to the contract. Cause: The vendor did not include a suspension and debarment clause representing that the vendor is not suspended and debarred, and the City did not evaluate the vendor for suspension and debarment prior to allocating federal funds to the contract. Effect: Suspension and debarment provisions were not met for one of four contracts tested. Questioned Costs: Not Applicable. Context: Out of four contracts tested, one contract tested did not include a suspension and debarment clause representing that the vendor is not suspended or debarred and that the vendor was not evaluated for suspension or debarment prior to allocating federal funds to the contract. Identification as a repeat finding: This is a first time finding. Recommendation: We recommend that management include a suspension and debarment clause in all contracts which may get allocated to federal funding prior to allocating federal funds to the contract or perform alternative procedures to ensure vendor is not suspended or debarred. Views of Responsible Officials: See Corrective Action Plan.