Audit 35952

FY End
2022-06-30
Total Expended
$45.70M
Findings
10
Programs
45
Organization: City of Roanoke, Virginia (VA)
Year: 2022 Accepted: 2023-03-30
Auditor: Brown Edwards

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
34578 2022-001 - - M
34579 2022-001 - - M
34580 2022-001 - - M
34581 2022-001 - - M
34582 2022-001 - - M
611020 2022-001 - - M
611021 2022-001 - - M
611022 2022-001 - - M
611023 2022-001 - - M
611024 2022-001 - - M

Programs

ALN Program Spent Major Findings
93.659 Adoption Assistance $5.26M - 0
59.075 Shuttered Venue Operators Grant Program $5.17M Yes 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $2.98M Yes 0
20.205 Highway Planning and Construction $2.97M - 0
93.658 Foster Care_title IV-E $1.55M - 0
93.778 Medical Assistance Program $1.41M Yes 0
93.558 Temporary Assistance for Needy Families $1.40M - 0
93.667 Social Services Block Grant $1.18M - 0
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $761,759 - 0
14.218 Community Development Block Grants/entitlement Grants $753,325 Yes 0
17.259 Wia Youth Activities $535,500 Yes 1
17.278 Wia Dislocated Worker Formula Grants $472,598 Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $417,281 Yes 0
14.239 Home Investment Partnerships Program $387,430 - 0
17.258 Wia Adult Program $386,686 Yes 1
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $310,043 - 0
93.568 Low-Income Home Energy Assistance $245,715 - 0
16.575 Crime Victim Assistance $165,873 - 0
20.600 State and Community Highway Safety $162,897 - 0
14.231 Emergency Solutions Grant Program $145,502 - 0
97.067 Homeland Security Grant Program $97,404 - 0
93.498 Provider Relief Fund $72,415 - 0
93.556 Promoting Safe and Stable Families $67,654 - 0
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $50,000 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $49,818 - 0
14.267 Continuum of Care Program $37,888 - 0
93.575 Child Care and Development Block Grant $31,566 - 0
16.588 Violence Against Women Formula Grants $22,254 - 0
84.287 Twenty-First Century Community Learning Centers $21,601 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $21,552 - 0
66.039 National Clean Diesel Emissions Reduction Program $21,518 - 0
97.042 Emergency Management Performance Grants $19,390 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $18,711 - 0
16.922 Equitable Sharing Program $18,689 - 0
14.900 Lead-Based Paint Hazard Control in Privately-Owned Housing $13,854 - 0
20.607 Alcohol Open Container Requirements $11,207 - 0
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $6,218 - 0
93.767 Children's Health Insurance Program $5,598 - 0
10.555 National School Lunch Program $3,566 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $3,251 - 0
10.559 Summer Food Service Program for Children $2,035 - 0
17.277 Workforce Investment Act (wia) National Emergency Grants $1,522 Yes 1
93.599 Chafee Education and Training Vouchers Program (etv) $576 - 0
21.019 Coronavirus Relief Fund $-122 - 0
16.607 Bulletproof Vest Partnership Program $-360 - 0

Contacts

Name Title Type
TCBYNW2JXJ17 Andrea Trent Auditee
5408531169 Susan Chapman Auditor
No contacts on file

Notes to SEFA

Title: Non-cash Awards -Food Donations Accounting Policies: This Schedule of Expenditures of Federal Awards (Schedule) is prepared on the same basis of accounting as the City of Roanokes financial statements. The City uses the modified accrual basis of accounting, in which expenditures are generally recognized when the related fund liability is incurred. However, debt service expenditures as well as expenditures related to compensated absences are recorded only when payment is due. Program income earned while administering Federal programs or projects are reported using the additive method. Under this method, expenditure from this income is reported on the SEFA in addition to expenditures made from the original grant. De Minimis Rate Used: N Rate Explanation: The City uses a direct cost method for administrative expenses within Federal Programs. The City has not elected to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance. The amount of food commodities reported on the Schedule is the value of the food received by the Roanoke Juvenile Detention Home through the US Department of Agriculture donated food distribution program during current year and priced as net dollar, fair market value as furnished by the US Department of Agriculture.
Title: Program Costs Accounting Policies: This Schedule of Expenditures of Federal Awards (Schedule) is prepared on the same basis of accounting as the City of Roanokes financial statements. The City uses the modified accrual basis of accounting, in which expenditures are generally recognized when the related fund liability is incurred. However, debt service expenditures as well as expenditures related to compensated absences are recorded only when payment is due. Program income earned while administering Federal programs or projects are reported using the additive method. Under this method, expenditure from this income is reported on the SEFA in addition to expenditures made from the original grant. De Minimis Rate Used: N Rate Explanation: The City uses a direct cost method for administrative expenses within Federal Programs. The City has not elected to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance. The amounts shown as current year expenditures represent only the federal grant portion of the program costs. Entire program costs, including the City's portion, are more than shown. Such expenditures are recognized following the cost principles contained in Tittle 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or limited as to reimbursement.
Title: Indirect Cost Rate Accounting Policies: This Schedule of Expenditures of Federal Awards (Schedule) is prepared on the same basis of accounting as the City of Roanokes financial statements. The City uses the modified accrual basis of accounting, in which expenditures are generally recognized when the related fund liability is incurred. However, debt service expenditures as well as expenditures related to compensated absences are recorded only when payment is due. Program income earned while administering Federal programs or projects are reported using the additive method. Under this method, expenditure from this income is reported on the SEFA in addition to expenditures made from the original grant. De Minimis Rate Used: N Rate Explanation: The City uses a direct cost method for administrative expenses within Federal Programs. The City has not elected to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance. The City uses a direct cost method for administrative expenses within Federal programs. The City has not elected to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance.
Title: Subrecipient Expenditure Summary Accounting Policies: This Schedule of Expenditures of Federal Awards (Schedule) is prepared on the same basis of accounting as the City of Roanokes financial statements. The City uses the modified accrual basis of accounting, in which expenditures are generally recognized when the related fund liability is incurred. However, debt service expenditures as well as expenditures related to compensated absences are recorded only when payment is due. Program income earned while administering Federal programs or projects are reported using the additive method. Under this method, expenditure from this income is reported on the SEFA in addition to expenditures made from the original grant. De Minimis Rate Used: N Rate Explanation: The City uses a direct cost method for administrative expenses within Federal Programs. The City has not elected to use the 10-percent de minimis indirect cost rate allowed under Uniform Guidance. The following chart summarizes Federal funds that passed through the City to subrecipients for thefiscal year ending June 30, 2022:SubrecipientCommunityDevelopmentBlock Grants5.1HOMEInvestment inAffordableHousing5.2EmergencyShelter5.3Continuum ofCare5.4AmericanRescue PlanAct (ARPA)5.5WaterAuthorityUtility ReliefProgram5.6TemporaryAssistance forNeedyFamilies5.7Arch Roanoke $ - $ - $ 231,110 $ - $ - $ - $ -Blue Ridge IndependentLiving Center Inc 15,073 - - - - - -Childrens TrustFoundation RoanokeValley 42,944 - - - - - -City of Roanoke 606,403 84,132 11,040 - - - -Council of CommunityServices 178,832 - 90,416 51,395 - - -Economic DevelopmentAuthority - - - - 500,000 - -Family Service ofRoanoke Valley - - 50,124 - - - -Habitat for Humanity 308,663 390,804 - - 2,644,315 - -LEAP LocalEnvironmentalAgricultural Project - - - - 2,500,000 - -Renovation Alliance 119,912 - - - - - -Restoration Housing - 89,414 - - - - -Total Action forProgress 233,190 - - - - - -Valley Metro - - - - - - 12,850Virginia HarmReduction Coalition 38,669 - - - - - -Western Virginia WaterAuthority - - - - - 417,281 -Total $ 1,543,686 $ 564,350 $ 382,690 $ 51,395 $ 5,644,315 $ 417,281 $ 12,850

Finding Details

2022-001: Workforce Investment Opportunity Cluster ? Assistance Listing #17.258/17.259/17.277/17.278, Subrecipient Monitoring Condition: During our review of subrecipient monitoring, we noted that the City?s semi-annual subrecipient monitoring scheduled for February 2022 was not performed. Criteria: According to the City?s Program Participant Monitoring Plan, the City is supposed to conduct subrecipient monitoring on a semi-annual basis which should include desk reviews of payroll, disbursements, and other financial items. Cause: Staff turnover, particularly for the role of grant accountant, caused these procedures to be overlooked. Effect: Noncompliance with federal grant requirements with regard to subrecipient monitoring as well as risk of subrecipient misusing funds. Questioned Cost Amount: Not applicable. Perspective Information: Not applicable. Recommendation: We recommend performing subrecipient monitoring in accordance with the City?s guidelines and following the procedures laid out in the Program Participant Monitoring Plan. View of Responsible Officials and Planned Corrective Action: Management concurs with the recommendation and will ensure that follow-up occurs regarding information provided by business owners. Loss of staff in this accountability area resulted in an inquiry and reviews conducted via electronic means verses a physical. Delivered information was reviewed and acknowledged by Accounting Supervisor; however, physical visit did not occur. The Accounting Supervisor and the Accounts Payable Co-coordinator, in the absence of a Grant Accountant, have conducted the first semi-annual visit for FY23. Follow-up information has been received upon request and the final physical review has been scheduled for Spring of 2023
2022-001: Workforce Investment Opportunity Cluster ? Assistance Listing #17.258/17.259/17.277/17.278, Subrecipient Monitoring Condition: During our review of subrecipient monitoring, we noted that the City?s semi-annual subrecipient monitoring scheduled for February 2022 was not performed. Criteria: According to the City?s Program Participant Monitoring Plan, the City is supposed to conduct subrecipient monitoring on a semi-annual basis which should include desk reviews of payroll, disbursements, and other financial items. Cause: Staff turnover, particularly for the role of grant accountant, caused these procedures to be overlooked. Effect: Noncompliance with federal grant requirements with regard to subrecipient monitoring as well as risk of subrecipient misusing funds. Questioned Cost Amount: Not applicable. Perspective Information: Not applicable. Recommendation: We recommend performing subrecipient monitoring in accordance with the City?s guidelines and following the procedures laid out in the Program Participant Monitoring Plan. View of Responsible Officials and Planned Corrective Action: Management concurs with the recommendation and will ensure that follow-up occurs regarding information provided by business owners. Loss of staff in this accountability area resulted in an inquiry and reviews conducted via electronic means verses a physical. Delivered information was reviewed and acknowledged by Accounting Supervisor; however, physical visit did not occur. The Accounting Supervisor and the Accounts Payable Co-coordinator, in the absence of a Grant Accountant, have conducted the first semi-annual visit for FY23. Follow-up information has been received upon request and the final physical review has been scheduled for Spring of 2023
2022-001: Workforce Investment Opportunity Cluster ? Assistance Listing #17.258/17.259/17.277/17.278, Subrecipient Monitoring Condition: During our review of subrecipient monitoring, we noted that the City?s semi-annual subrecipient monitoring scheduled for February 2022 was not performed. Criteria: According to the City?s Program Participant Monitoring Plan, the City is supposed to conduct subrecipient monitoring on a semi-annual basis which should include desk reviews of payroll, disbursements, and other financial items. Cause: Staff turnover, particularly for the role of grant accountant, caused these procedures to be overlooked. Effect: Noncompliance with federal grant requirements with regard to subrecipient monitoring as well as risk of subrecipient misusing funds. Questioned Cost Amount: Not applicable. Perspective Information: Not applicable. Recommendation: We recommend performing subrecipient monitoring in accordance with the City?s guidelines and following the procedures laid out in the Program Participant Monitoring Plan. View of Responsible Officials and Planned Corrective Action: Management concurs with the recommendation and will ensure that follow-up occurs regarding information provided by business owners. Loss of staff in this accountability area resulted in an inquiry and reviews conducted via electronic means verses a physical. Delivered information was reviewed and acknowledged by Accounting Supervisor; however, physical visit did not occur. The Accounting Supervisor and the Accounts Payable Co-coordinator, in the absence of a Grant Accountant, have conducted the first semi-annual visit for FY23. Follow-up information has been received upon request and the final physical review has been scheduled for Spring of 2023
2022-001: Workforce Investment Opportunity Cluster ? Assistance Listing #17.258/17.259/17.277/17.278, Subrecipient Monitoring Condition: During our review of subrecipient monitoring, we noted that the City?s semi-annual subrecipient monitoring scheduled for February 2022 was not performed. Criteria: According to the City?s Program Participant Monitoring Plan, the City is supposed to conduct subrecipient monitoring on a semi-annual basis which should include desk reviews of payroll, disbursements, and other financial items. Cause: Staff turnover, particularly for the role of grant accountant, caused these procedures to be overlooked. Effect: Noncompliance with federal grant requirements with regard to subrecipient monitoring as well as risk of subrecipient misusing funds. Questioned Cost Amount: Not applicable. Perspective Information: Not applicable. Recommendation: We recommend performing subrecipient monitoring in accordance with the City?s guidelines and following the procedures laid out in the Program Participant Monitoring Plan. View of Responsible Officials and Planned Corrective Action: Management concurs with the recommendation and will ensure that follow-up occurs regarding information provided by business owners. Loss of staff in this accountability area resulted in an inquiry and reviews conducted via electronic means verses a physical. Delivered information was reviewed and acknowledged by Accounting Supervisor; however, physical visit did not occur. The Accounting Supervisor and the Accounts Payable Co-coordinator, in the absence of a Grant Accountant, have conducted the first semi-annual visit for FY23. Follow-up information has been received upon request and the final physical review has been scheduled for Spring of 2023
2022-001: Workforce Investment Opportunity Cluster ? Assistance Listing #17.258/17.259/17.277/17.278, Subrecipient Monitoring Condition: During our review of subrecipient monitoring, we noted that the City?s semi-annual subrecipient monitoring scheduled for February 2022 was not performed. Criteria: According to the City?s Program Participant Monitoring Plan, the City is supposed to conduct subrecipient monitoring on a semi-annual basis which should include desk reviews of payroll, disbursements, and other financial items. Cause: Staff turnover, particularly for the role of grant accountant, caused these procedures to be overlooked. Effect: Noncompliance with federal grant requirements with regard to subrecipient monitoring as well as risk of subrecipient misusing funds. Questioned Cost Amount: Not applicable. Perspective Information: Not applicable. Recommendation: We recommend performing subrecipient monitoring in accordance with the City?s guidelines and following the procedures laid out in the Program Participant Monitoring Plan. View of Responsible Officials and Planned Corrective Action: Management concurs with the recommendation and will ensure that follow-up occurs regarding information provided by business owners. Loss of staff in this accountability area resulted in an inquiry and reviews conducted via electronic means verses a physical. Delivered information was reviewed and acknowledged by Accounting Supervisor; however, physical visit did not occur. The Accounting Supervisor and the Accounts Payable Co-coordinator, in the absence of a Grant Accountant, have conducted the first semi-annual visit for FY23. Follow-up information has been received upon request and the final physical review has been scheduled for Spring of 2023
2022-001: Workforce Investment Opportunity Cluster ? Assistance Listing #17.258/17.259/17.277/17.278, Subrecipient Monitoring Condition: During our review of subrecipient monitoring, we noted that the City?s semi-annual subrecipient monitoring scheduled for February 2022 was not performed. Criteria: According to the City?s Program Participant Monitoring Plan, the City is supposed to conduct subrecipient monitoring on a semi-annual basis which should include desk reviews of payroll, disbursements, and other financial items. Cause: Staff turnover, particularly for the role of grant accountant, caused these procedures to be overlooked. Effect: Noncompliance with federal grant requirements with regard to subrecipient monitoring as well as risk of subrecipient misusing funds. Questioned Cost Amount: Not applicable. Perspective Information: Not applicable. Recommendation: We recommend performing subrecipient monitoring in accordance with the City?s guidelines and following the procedures laid out in the Program Participant Monitoring Plan. View of Responsible Officials and Planned Corrective Action: Management concurs with the recommendation and will ensure that follow-up occurs regarding information provided by business owners. Loss of staff in this accountability area resulted in an inquiry and reviews conducted via electronic means verses a physical. Delivered information was reviewed and acknowledged by Accounting Supervisor; however, physical visit did not occur. The Accounting Supervisor and the Accounts Payable Co-coordinator, in the absence of a Grant Accountant, have conducted the first semi-annual visit for FY23. Follow-up information has been received upon request and the final physical review has been scheduled for Spring of 2023
2022-001: Workforce Investment Opportunity Cluster ? Assistance Listing #17.258/17.259/17.277/17.278, Subrecipient Monitoring Condition: During our review of subrecipient monitoring, we noted that the City?s semi-annual subrecipient monitoring scheduled for February 2022 was not performed. Criteria: According to the City?s Program Participant Monitoring Plan, the City is supposed to conduct subrecipient monitoring on a semi-annual basis which should include desk reviews of payroll, disbursements, and other financial items. Cause: Staff turnover, particularly for the role of grant accountant, caused these procedures to be overlooked. Effect: Noncompliance with federal grant requirements with regard to subrecipient monitoring as well as risk of subrecipient misusing funds. Questioned Cost Amount: Not applicable. Perspective Information: Not applicable. Recommendation: We recommend performing subrecipient monitoring in accordance with the City?s guidelines and following the procedures laid out in the Program Participant Monitoring Plan. View of Responsible Officials and Planned Corrective Action: Management concurs with the recommendation and will ensure that follow-up occurs regarding information provided by business owners. Loss of staff in this accountability area resulted in an inquiry and reviews conducted via electronic means verses a physical. Delivered information was reviewed and acknowledged by Accounting Supervisor; however, physical visit did not occur. The Accounting Supervisor and the Accounts Payable Co-coordinator, in the absence of a Grant Accountant, have conducted the first semi-annual visit for FY23. Follow-up information has been received upon request and the final physical review has been scheduled for Spring of 2023
2022-001: Workforce Investment Opportunity Cluster ? Assistance Listing #17.258/17.259/17.277/17.278, Subrecipient Monitoring Condition: During our review of subrecipient monitoring, we noted that the City?s semi-annual subrecipient monitoring scheduled for February 2022 was not performed. Criteria: According to the City?s Program Participant Monitoring Plan, the City is supposed to conduct subrecipient monitoring on a semi-annual basis which should include desk reviews of payroll, disbursements, and other financial items. Cause: Staff turnover, particularly for the role of grant accountant, caused these procedures to be overlooked. Effect: Noncompliance with federal grant requirements with regard to subrecipient monitoring as well as risk of subrecipient misusing funds. Questioned Cost Amount: Not applicable. Perspective Information: Not applicable. Recommendation: We recommend performing subrecipient monitoring in accordance with the City?s guidelines and following the procedures laid out in the Program Participant Monitoring Plan. View of Responsible Officials and Planned Corrective Action: Management concurs with the recommendation and will ensure that follow-up occurs regarding information provided by business owners. Loss of staff in this accountability area resulted in an inquiry and reviews conducted via electronic means verses a physical. Delivered information was reviewed and acknowledged by Accounting Supervisor; however, physical visit did not occur. The Accounting Supervisor and the Accounts Payable Co-coordinator, in the absence of a Grant Accountant, have conducted the first semi-annual visit for FY23. Follow-up information has been received upon request and the final physical review has been scheduled for Spring of 2023
2022-001: Workforce Investment Opportunity Cluster ? Assistance Listing #17.258/17.259/17.277/17.278, Subrecipient Monitoring Condition: During our review of subrecipient monitoring, we noted that the City?s semi-annual subrecipient monitoring scheduled for February 2022 was not performed. Criteria: According to the City?s Program Participant Monitoring Plan, the City is supposed to conduct subrecipient monitoring on a semi-annual basis which should include desk reviews of payroll, disbursements, and other financial items. Cause: Staff turnover, particularly for the role of grant accountant, caused these procedures to be overlooked. Effect: Noncompliance with federal grant requirements with regard to subrecipient monitoring as well as risk of subrecipient misusing funds. Questioned Cost Amount: Not applicable. Perspective Information: Not applicable. Recommendation: We recommend performing subrecipient monitoring in accordance with the City?s guidelines and following the procedures laid out in the Program Participant Monitoring Plan. View of Responsible Officials and Planned Corrective Action: Management concurs with the recommendation and will ensure that follow-up occurs regarding information provided by business owners. Loss of staff in this accountability area resulted in an inquiry and reviews conducted via electronic means verses a physical. Delivered information was reviewed and acknowledged by Accounting Supervisor; however, physical visit did not occur. The Accounting Supervisor and the Accounts Payable Co-coordinator, in the absence of a Grant Accountant, have conducted the first semi-annual visit for FY23. Follow-up information has been received upon request and the final physical review has been scheduled for Spring of 2023
2022-001: Workforce Investment Opportunity Cluster ? Assistance Listing #17.258/17.259/17.277/17.278, Subrecipient Monitoring Condition: During our review of subrecipient monitoring, we noted that the City?s semi-annual subrecipient monitoring scheduled for February 2022 was not performed. Criteria: According to the City?s Program Participant Monitoring Plan, the City is supposed to conduct subrecipient monitoring on a semi-annual basis which should include desk reviews of payroll, disbursements, and other financial items. Cause: Staff turnover, particularly for the role of grant accountant, caused these procedures to be overlooked. Effect: Noncompliance with federal grant requirements with regard to subrecipient monitoring as well as risk of subrecipient misusing funds. Questioned Cost Amount: Not applicable. Perspective Information: Not applicable. Recommendation: We recommend performing subrecipient monitoring in accordance with the City?s guidelines and following the procedures laid out in the Program Participant Monitoring Plan. View of Responsible Officials and Planned Corrective Action: Management concurs with the recommendation and will ensure that follow-up occurs regarding information provided by business owners. Loss of staff in this accountability area resulted in an inquiry and reviews conducted via electronic means verses a physical. Delivered information was reviewed and acknowledged by Accounting Supervisor; however, physical visit did not occur. The Accounting Supervisor and the Accounts Payable Co-coordinator, in the absence of a Grant Accountant, have conducted the first semi-annual visit for FY23. Follow-up information has been received upon request and the final physical review has been scheduled for Spring of 2023