FINDING 2023-012 Information on the federal program: HIV Care Formula Grants (Ryan White HIV/AIDS Program Part B), Assistance Listing #93.917 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 at the time of audit. 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 Ryan White HIV/AIDS Program Part B 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.
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.
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.
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 2023-008 Information on the federal program: Community Program to Improve Minority Health, Assistance Listing #93.137 Criteria or specific requirement: The City is required to ensure that financial records, such as quarterly financial reports, are accurate, consistent, and supported by appropriate documentation in accordance with the grant agreement. Condition: Supporting documentation provided did not agree with the quarterly reports submitted. Questioned costs: Unable to be determined. Context: The inconsistencies between supporting documentation and the submitted reports raise concern regarding the reliability of the City’s records. Effect: Failure to ensure that supporting documentation aligns with the reported amounts submitted increases the risk of error, misstatement, and potential noncompliance with financial reporting requirements. Cause: The City does not have adequate review procedures in place to verify that quarterly reports are fully supported by underlying documentation before submission. Recommendation: The City should implement a review process to ensure that all financial reports are reconciled with supporting documentation before submission. Management’s response: Procedures will be implemented to ensure all supporting documentation is reconciled with quarterly reports prior to submission.
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 2023-013 Information on the federal program: Housing Opportunities for Persons with AIDS, Assistance Listing #14.241 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 purchase orders related to this grant were not made available for review at the time of audit. Questioned costs: Unable to be determined. Context: The City authorized expenditures under this grant program; however, supporting documentation was not provided to verify compliance with grant requirements. Effect: The absence of supporting documentation may result in noncompliance with the allowable cost requirements under the grant agreement. Cause: Controls were not in place to ensure all required eligibility determinations and supporting documents are properly maintained and available for audit review. Recommendation: The City should develop and implement procedures to ensure records are properly maintained and in compliance with the federal grant guidance. Management’s response: Procedures are to be implemented to ensure records are properly retained for a minimum period of three years