FAC Explorer

Audit 357841

FY End
2024-06-30
Total Expended
$36.31M
Findings
0
Programs
19
Organization: City of Birmingham (AL)
Year: 2024 Accepted: 2025-06-02
Auditor: Sheppard-Harris & Associates PC

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $13.81M Yes 0
21.023 Emergency Rental Assistance Program $4.81M Yes 0
11.307 Economic Adjustment Assistance $2.58M Yes 0
14.239 Home Investment Partnerships Program $1.45M - 0
20.933 National Infrastructure Investments $979,862 - 0
14.231 Emergency Solutions Grant Program $966,528 - 0
14.900 Lead Hazard Reduction Grant Program $485,485 - 0
14.218 Community Development Block Grants/entitlement Grants $239,735 - 0
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $156,069 - 0
14.269 Hurricane Sandy Community Development Block Grant Disaster Recovery Grants (cdbg-Dr) $100,000 - 0
94.013 Americorps Volunteers in Service to America 94.013 $43,883 - 0
16.045 Community-Based Violence Intervention and Prevention Initiative $41,991 - 0
16.582 Crime Victim Assistance/discretionary Grants $37,231 - 0
95.001 High Intensity Drug Trafficking Areas Program $35,453 - 0
20.205 Highway Planning and Construction $16,698 - 0
14.241 Housing Opportunities for Persons with Aids $15,466 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $13,157 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $8,332 - 0
81.086 Conservation Research and Development $5,246 - 0

Contacts

Name Title Type
E6FCXGL5FC43 Robert Averhart III Auditee
2052542328 Connie Harris Auditor
No contacts on file

Notes to SEFA

Title: 1.      Reporting Entity Accounting Policies: ACCRUAL De Minimis Rate Used: N Rate Explanation: AGENCY USED ACTUAL The reporting entity for the schedule of expenditures of federal awards includes the City of Birmingham, Alabama (“the City”). The federal awards of the Birmingham Airport Authority, a discretely presented component unit, are not included.
Title: 2.      Basis of Presentation Accounting Policies: ACCRUAL De Minimis Rate Used: N Rate Explanation: AGENCY USED ACTUAL The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City of Birmingham, Alabama (“the City”) and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of OMB Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Because the schedule presents only a selected portion of the operations of the City, it is not intended to and does not represent the financial position of the City.
Title: 3.      Program Income Accounting Policies: ACCRUAL De Minimis Rate Used: N Rate Explanation: AGENCY USED ACTUAL In accordance with the terms of the grants, program income from the programs listed below was used to reduce the amount of federal funds used to complete grant projects:
Title: 3.      Program Income Accounting Policies: ACCRUAL De Minimis Rate Used: N Rate Explanation: AGENCY USED ACTUAL ●        14.218 Community Development Block Grants/Entitlement Grants Cluster: $34,547
Title: 3.      Program Income Accounting Policies: ACCRUAL De Minimis Rate Used: N Rate Explanation: AGENCY USED ACTUAL ●        14.239 Home Investment Partnerships Program: $200,789
Title: 3.      Program Income Accounting Policies: ACCRUAL De Minimis Rate Used: N Rate Explanation: AGENCY USED ACTUAL ●        14.256 Neighborhood Stabilization Program: $50,150
Title: 4.      Indirect Cost Rate Accounting Policies: ACCRUAL De Minimis Rate Used: N Rate Explanation: AGENCY USED ACTUAL The Uniform Guidance allows an organization to elect a 10% de minimis indirect cost rate. For the year ended June 30, 2024, the City did not elect to use this rate.
Title: 5.      Federally Funded Insurance and Federally Funded Loans. Accounting Policies: ACCRUAL De Minimis Rate Used: N Rate Explanation: AGENCY USED ACTUAL The City did not have any federal loans or loan guarantees outstanding during the year ended June 30, 2024.
Title: 6.      Non-cash Assistance Accounting Policies: ACCRUAL De Minimis Rate Used: N Rate Explanation: AGENCY USED ACTUAL During the year ended June 30, 2024, the City did not receive non-cash federal assistance.