Finding 2022-010
Information on the federal program:
Maternal & Child Health Services Block Grant- Childhood Lead Poisoning Control Program,
Assistance Listing #93 .994
Criteria or specific requirement:
The City must retain all expenditure records for a minimum of three years, as maintained by the
Department Head and/or Grant Supervisor.
Condition:
Several payroll files selected for audit were not available to verify payroll costs.
Questioned costs:
Unable to be determined.
Context:
The City issued reimbursement of payroll expenses in which backup documentation was not
available to support the claims.
Effect:
Without proper documentation, there is a risk that grant funds could be used for ineligible
employees or activities.
Cause:
The City lacks a system to ensure that records related to purchases and authorizations are
maintained in accordance with the Childhood Lead Poisoning Control Program requirements.
Recommendation:
A process should be developed and implemented to ensure records are properly maintained.
Management's response:
Procedures are to be implemented to ensure records are properly retained for a minimum period
of three years.
Finding 2022-011
Information on the federal program:
Maternal & Child Health Services Block Grant- Childhood Lead Poisoning Control Program,
Assistance Listing #93.994
Criteria or specific requirement:
The City must submit quarterly financial reports and maintain sufficient supporting
documentation required for approval of reimbursement.
Condition:
Quarterly reports provided did not agree to supporting documentation.
Questioned costs:
Unable to be determined.
Context:
Quarterly reports provided did not contain approving signatures. Supporting documentation did
not agree to the quarterly reports provided.
Effect:
Without authorizing signatures, unallowable costs can be reported on the SAGE Reports
submitted to the State.
Cause:
Lack of supporting documentation and supervising duties can lead to improper maintenance of
records.
Recommendation:
The City must adhere to all reporting requirements, including providing sufficient expenditure
support and proper approval of reports.
Management's response:
Procedures are to be implemented to ensure reports are properly handled and approved.
Finding 2022-008
Information on the federal program:
Community Program to Improve Minority Health, Assistance Listing #93.137
Criteria or specific requirement:
The City must retain all expenditure records for a minimum of three years, as maintained by the
Department Head and/or Grant Supervisor.
Condition:
Several payroll files selected for audit were not available for review.
Questioned costs:
Unable to be determined.
Context:
The City issued reimbursement of payroll expenses in which backup documentation was not
available to support the claims.
Effect:
Without proper documentation, there is a risk that grant funds could be used for ineligible
employees or activities.
Cause:
The City lacks a system to ensure that records related to purchases and authorizations are
maintained in accordance with the Community Program to Improve Minority Health
requirements.
Recommendation:
A process should be developed and implemented to ensure records are properly maintained.
Management's response:
Procedures are to be implemented to ensure records are properly retained for a minimum period
of three years.
Finding 2022-009
Community Program to Improve Minority Health, Assistance Listing #93 .13 7
Information on the federal program:
Expenditures made by the City must be authorized by the CFO prior to purchase, ensuring that
purchases are eligible under the grant award.
Condition:
The City's current procedures for authorizing purchases under the Community Program to
Improve Minority Health Program are not functioning as intended.
Questioned Costs:
Unable to be detennined.
Context:
The City has authorized a purchase that does not meet the eligibility criteria outlined in the grant
agreement.
Effect:
Failure to perform adequate fiscal control procedures resulted in non-compliance with the
specific program requirements in accordance with the grant agreement.
Cause:
The City lacks a system in place to ensure that purchases and authorizations comply with the
Community Program to Improve Minority Health Program requirements.
Recommendation:
A process will be developed and implemented to ensure proper authorization is obtained prior to
the expenditure of grant funds.
Management's response:
Procedures are to be implemented to ensure proper authorization is obtained prior to expenditure
of grant funds.
Information on the federal program:
American Rescue Plan, Assistance Listing #21.027
Criteria or specific requirement:
The City must retain all expenditure records for a minimum of three years, as maintained by the
Department Head and/or Grant Supervisor.
Condition:
Several payroll files selected for audit were not available for review.
Questioned costs:
Unable to be determined.
Context:
The City issued reimbursement of payroll expenses in which backup documentation was not
available to support the claims.
Effect:
Without proper documentation, there is a risk that grant funds could be used for ineligible
employees or activities.
Cause:
The City lacks a system to ensure that records related to purchases and authorizations are
maintained in accordance with the American Rescue Plan requirements.
Recommendation:
A process should be developed and implemented to ensure records are properly maintained.
Management's response:
Procedures are to be implemented to ensure records are properly retained for a minimum period
of three years.
Finding 2022-012
Information on the federal program:
Emergency Solutions Grant, Assistance Listing #14.231
Criteria or specific requirement:
The City must retain all payroll records for a minimum of three years, as maintained by the
Department Head and/or Grant Supervisor.
Condition:
Several payroll files selected for audit were not available to verify payroll costs.
Questioned costs:
Unable to be determined.
Context:
The City issued reimbursement of payroll expenses in which backup documentation was not
available to support the claims.
Effect:
Without proper documentation, there is a risk that grant funds could be used for ineligible
employees or activities.
Cause:
The City lacks a system to ensure that records related to purchases and authorizations are
maintained in accordance with the Emergency Solutions grant requirements.
Recommendation:
A process to be developed and implemented to ensure records are properly maintained and in
compliance with the federal grant guidance.
Finding 2022-010
Information on the federal program:
Maternal & Child Health Services Block Grant- Childhood Lead Poisoning Control Program,
Assistance Listing #93 .994
Criteria or specific requirement:
The City must retain all expenditure records for a minimum of three years, as maintained by the
Department Head and/or Grant Supervisor.
Condition:
Several payroll files selected for audit were not available to verify payroll costs.
Questioned costs:
Unable to be determined.
Context:
The City issued reimbursement of payroll expenses in which backup documentation was not
available to support the claims.
Effect:
Without proper documentation, there is a risk that grant funds could be used for ineligible
employees or activities.
Cause:
The City lacks a system to ensure that records related to purchases and authorizations are
maintained in accordance with the Childhood Lead Poisoning Control Program requirements.
Recommendation:
A process should be developed and implemented to ensure records are properly maintained.
Management's response:
Procedures are to be implemented to ensure records are properly retained for a minimum period
of three years.
Finding 2022-011
Information on the federal program:
Maternal & Child Health Services Block Grant- Childhood Lead Poisoning Control Program,
Assistance Listing #93.994
Criteria or specific requirement:
The City must submit quarterly financial reports and maintain sufficient supporting
documentation required for approval of reimbursement.
Condition:
Quarterly reports provided did not agree to supporting documentation.
Questioned costs:
Unable to be determined.
Context:
Quarterly reports provided did not contain approving signatures. Supporting documentation did
not agree to the quarterly reports provided.
Effect:
Without authorizing signatures, unallowable costs can be reported on the SAGE Reports
submitted to the State.
Cause:
Lack of supporting documentation and supervising duties can lead to improper maintenance of
records.
Recommendation:
The City must adhere to all reporting requirements, including providing sufficient expenditure
support and proper approval of reports.
Management's response:
Procedures are to be implemented to ensure reports are properly handled and approved.
Finding 2022-008
Information on the federal program:
Community Program to Improve Minority Health, Assistance Listing #93.137
Criteria or specific requirement:
The City must retain all expenditure records for a minimum of three years, as maintained by the
Department Head and/or Grant Supervisor.
Condition:
Several payroll files selected for audit were not available for review.
Questioned costs:
Unable to be determined.
Context:
The City issued reimbursement of payroll expenses in which backup documentation was not
available to support the claims.
Effect:
Without proper documentation, there is a risk that grant funds could be used for ineligible
employees or activities.
Cause:
The City lacks a system to ensure that records related to purchases and authorizations are
maintained in accordance with the Community Program to Improve Minority Health
requirements.
Recommendation:
A process should be developed and implemented to ensure records are properly maintained.
Management's response:
Procedures are to be implemented to ensure records are properly retained for a minimum period
of three years.
Finding 2022-009
Community Program to Improve Minority Health, Assistance Listing #93 .13 7
Information on the federal program:
Expenditures made by the City must be authorized by the CFO prior to purchase, ensuring that
purchases are eligible under the grant award.
Condition:
The City's current procedures for authorizing purchases under the Community Program to
Improve Minority Health Program are not functioning as intended.
Questioned Costs:
Unable to be detennined.
Context:
The City has authorized a purchase that does not meet the eligibility criteria outlined in the grant
agreement.
Effect:
Failure to perform adequate fiscal control procedures resulted in non-compliance with the
specific program requirements in accordance with the grant agreement.
Cause:
The City lacks a system in place to ensure that purchases and authorizations comply with the
Community Program to Improve Minority Health Program requirements.
Recommendation:
A process will be developed and implemented to ensure proper authorization is obtained prior to
the expenditure of grant funds.
Management's response:
Procedures are to be implemented to ensure proper authorization is obtained prior to expenditure
of grant funds.
Information on the federal program:
American Rescue Plan, Assistance Listing #21.027
Criteria or specific requirement:
The City must retain all expenditure records for a minimum of three years, as maintained by the
Department Head and/or Grant Supervisor.
Condition:
Several payroll files selected for audit were not available for review.
Questioned costs:
Unable to be determined.
Context:
The City issued reimbursement of payroll expenses in which backup documentation was not
available to support the claims.
Effect:
Without proper documentation, there is a risk that grant funds could be used for ineligible
employees or activities.
Cause:
The City lacks a system to ensure that records related to purchases and authorizations are
maintained in accordance with the American Rescue Plan requirements.
Recommendation:
A process should be developed and implemented to ensure records are properly maintained.
Management's response:
Procedures are to be implemented to ensure records are properly retained for a minimum period
of three years.
Finding 2022-012
Information on the federal program:
Emergency Solutions Grant, Assistance Listing #14.231
Criteria or specific requirement:
The City must retain all payroll records for a minimum of three years, as maintained by the
Department Head and/or Grant Supervisor.
Condition:
Several payroll files selected for audit were not available to verify payroll costs.
Questioned costs:
Unable to be determined.
Context:
The City issued reimbursement of payroll expenses in which backup documentation was not
available to support the claims.
Effect:
Without proper documentation, there is a risk that grant funds could be used for ineligible
employees or activities.
Cause:
The City lacks a system to ensure that records related to purchases and authorizations are
maintained in accordance with the Emergency Solutions grant requirements.
Recommendation:
A process to be developed and implemented to ensure records are properly maintained and in
compliance with the federal grant guidance.