FAC Explorer

Audit 382059

FY End
2025-06-30
Total Expended
$39.21M
Findings
3
Programs
32
Organization: City of Chattanooga, Tennessee (TN)
Year: 2025 Accepted: 2026-01-15
Auditor: HENDERSON HUTCHERSON & MCCULLOUGH PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1169175 2025-001 Material Weakness Yes N
1169176 2025-001 Material Weakness Yes N
1169177 2025-001 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
66.458 CLEAN WATER STATE REVOLVING FUND $3.07M Yes 1
93.600 HEAD START $2.41M Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $2.16M Yes 0
66.818 BROWNFIELDS MULTIPURPOSE, ASSESSMENT, REVOLVING LOAN FUND, AND CLEANUP COOPERATIVE AGREEMENTS $1.44M Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $903,773 Yes 0
10.727 INFLATION REDUCTION ACT URBAN & COMMUNITY FORESTRY PROGRAM $781,544 Yes 0
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $622,325 Yes 0
93.569 COMMUNITY SERVICES BLOCK GRANT $594,781 Yes 0
94.011 AMERICORPS SENIORS FOSTER GRANDPARENT PROGRAM (FGP) 94.011 $541,983 Yes 0
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $482,545 Yes 0
20.941 STRENGTHENING MOBILITY AND REVOLUTIONIZING TRANSPORTATION (SMART) GRANTS PROGRAM $468,600 Yes 0
45.310 GRANTS TO STATES $430,500 Yes 0
66.001 AIR POLLUTION CONTROL PROGRAM SUPPORT $385,387 Yes 0
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $286,034 Yes 0
20.205 HIGHWAY PLANNING AND CONSTRUCTION $234,523 Yes 1
20.607 ALCOHOL OPEN CONTAINER REQUIREMENTS $224,512 Yes 0
20.326 FEDERAL-STATE PARTNERSHIP FOR INTERCITY PASSENGER RAIL $178,027 Yes 0
20.939 SAFE STREETS AND ROADS FOR ALL $149,343 Yes 0
97.044 ASSISTANCE TO FIREFIGHTERS GRANT $149,040 Yes 0
11.040 DISTRESSED AREA RECOMPETE PILOT PROGRAM $143,000 Yes 0
16.575 CRIME VICTIM ASSISTANCE $119,089 Yes 0
93.136 INJURY PREVENTION AND CONTROL RESEARCH AND STATE AND COMMUNITY BASED PROGRAMS $108,151 Yes 0
14.267 CONTINUUM OF CARE PROGRAM $102,210 Yes 0
15.904 HISTORIC PRESERVATION FUND GRANTS-IN-AID $53,000 Yes 0
97.067 HOMELAND SECURITY GRANT PROGRAM $40,584 Yes 0
93.137 COMMUNITY PROGRAMS TO IMPROVE MINORITY HEALTH $24,303 Yes 0
21.016 EQUITABLE SHARING $23,448 Yes 0
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $17,931 Yes 0
66.034 SURVEYS, STUDIES, RESEARCH, INVESTIGATIONS, DEMONSTRATIONS, AND SPECIAL PURPOSE ACTIVITIES RELATING TO THE CLEAN AIR ACT $14,368 Yes 0
20.703 INTERAGENCY HAZARDOUS MATERIALS PUBLIC SECTOR TRAINING AND PLANNING GRANTS $11,949 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $6,759 Yes 0
16.582 CRIME VICTIM ASSISTANCE/DISCRETIONARY GRANTS $4,801 Yes 0

Contacts

Name Title Type
XG59NFSC1GD1 Ammiah Stafford Auditee
7314784518 Ammiah Stafford Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal and state awards includes the federal and state grant activity of the City and is presented on the accrual basis of accounting. The information in this schedule is presented 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 basic financial statements.
The City of Chattanooga has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
During fiscal year 2025, the City identified $1,231,257 and $863,864 of expenditures under the Clean Water State Revolving Grant (Assistance Listing 66.458) and Brownsfield Assessment and Cleanup Grant (Assistance Listing 66.818), respectively, that were incurred during fiscal year 2024 and were not reported on the fiscal year 2024 Schedule of Expenditures of Federal Awards. These expenditures have been included in the fiscal year 2025 schedule for reporting completeness only and have been excluded from the major program determination for fiscal year 2025.

Finding Details

Finding 2025-001
Schedule of Federal Expenditures Assistance Listing Titles: Clean Water State Revolving Loan Program and Brownsfield Assessment and Cleanup Grant Assistance Listing Numbers: 66.458 and 66.818 Federal Award Year: 2023-2024 Federal Agency: U.S. Environmental Protection Agency Type of Finding: Significant deficiency Questioned Costs: $2,095,121 Condition: The City missed prior year expenditures in the amount of $1,231,257 and $863,864 for the Clean Water State Revolving Loan Program and Brownsfield Assessment and Cleanup Grant, respectively. Criteria: Per compliance supplement Part 6, management should design control activities, design activities for information systems, and implement controls over the Schedule of Federal and State Awards. Cause: The City lacks sufficient enough internal controls concerned with the Schedule of Federal and State Awards to ensure that all expenditures are properly reported for each grant. Effect: When there are not sufficient internal controls in place, there is a risk that the Schedule of Federal and State Awards is not accurately recorded. Recommendation: The City needs to record current year expenditures on the Schedule of Federal and State Awards and reconcile them for better internal controls. Management Response: See management’s corrective action plan.