Audit 408549

FY End

2023-06-30

Total Expended

$5.04M

Findings

110

Programs

Organization: City of Dover (DE)

Year: 2023 Accepted: 2026-08-05

Auditor: SB & COMPANY LLC

Organization Exclusion Status:

Checking exclusion status...

Findings

ID	Ref	Severity	Repeat	Requirement
1225746	2023-001	Material Weakness	Yes	P
1225747	2023-002	Material Weakness	Yes	P
1225748	2023-001	Material Weakness	Yes	P
1225749	2023-002	Material Weakness	Yes	P
1225750	2023-001	Material Weakness	Yes	P
1225751	2023-002	Material Weakness	Yes	P
1225752	2023-001	Material Weakness	Yes	P
1225753	2023-002	Material Weakness	Yes	P
1225754	2023-001	Material Weakness	Yes	P
1225755	2023-002	Material Weakness	Yes	P
1225756	2023-001	Material Weakness	Yes	P
1225757	2023-002	Material Weakness	Yes	P
1225758	2023-001	Material Weakness	Yes	P
1225759	2023-002	Material Weakness	Yes	P
1225760	2023-001	Material Weakness	Yes	P
1225761	2023-002	Material Weakness	Yes	P
1225762	2023-001	Material Weakness	Yes	P
1225763	2023-002	Material Weakness	Yes	P
1225764	2023-001	Material Weakness	Yes	P
1225765	2023-002	Material Weakness	Yes	P
1225766	2023-001	Material Weakness	Yes	P
1225767	2023-002	Material Weakness	Yes	P
1225768	2023-001	Material Weakness	Yes	P
1225769	2023-002	Material Weakness	Yes	P
1225770	2023-001	Material Weakness	Yes	P
1225771	2023-002	Material Weakness	Yes	P
1225772	2023-001	Material Weakness	Yes	P
1225773	2023-002	Material Weakness	Yes	P
1225774	2023-001	Material Weakness	Yes	P
1225775	2023-002	Material Weakness	Yes	P
1225776	2023-001	Material Weakness	Yes	P
1225777	2023-002	Material Weakness	Yes	P
1225778	2023-001	Material Weakness	Yes	P
1225779	2023-002	Material Weakness	Yes	P
1225780	2023-001	Material Weakness	Yes	P
1225781	2023-002	Material Weakness	Yes	P
1225782	2023-001	Material Weakness	Yes	P
1225783	2023-002	Material Weakness	Yes	P
1225784	2023-001	Material Weakness	Yes	P
1225785	2023-002	Material Weakness	Yes	P
1225786	2023-001	Material Weakness	Yes	P
1225787	2023-002	Material Weakness	Yes	P
1225788	2023-001	Material Weakness	Yes	P
1225789	2023-002	Material Weakness	Yes	P
1225790	2023-001	Material Weakness	Yes	P
1225791	2023-002	Material Weakness	Yes	P
1225792	2023-001	Material Weakness	Yes	P
1225793	2023-002	Material Weakness	Yes	P
1225794	2023-001	Material Weakness	Yes	P
1225795	2023-002	Material Weakness	Yes	P
1225796	2023-001	Material Weakness	Yes	P
1225797	2023-002	Material Weakness	Yes	P
1225798	2023-001	Material Weakness	Yes	P
1225799	2023-002	Material Weakness	Yes	P
1225800	2023-001	Material Weakness	Yes	P
1225801	2023-002	Material Weakness	Yes	P
1225802	2023-001	Material Weakness	Yes	P
1225803	2023-002	Material Weakness	Yes	P
1225804	2023-001	Material Weakness	Yes	P
1225805	2023-002	Material Weakness	Yes	P
1225806	2023-001	Material Weakness	Yes	P
1225807	2023-002	Material Weakness	Yes	P
1225808	2023-001	Material Weakness	Yes	P
1225809	2023-002	Material Weakness	Yes	P
1225810	2023-001	Material Weakness	Yes	P
1225811	2023-002	Material Weakness	Yes	P
1225812	2023-001	Material Weakness	Yes	P
1225813	2023-002	Material Weakness	Yes	P
1225814	2023-001	Material Weakness	Yes	P
1225815	2023-002	Material Weakness	Yes	P
1225816	2023-001	Material Weakness	Yes	P
1225817	2023-002	Material Weakness	Yes	P
1225818	2023-001	Material Weakness	Yes	P
1225819	2023-002	Material Weakness	Yes	P
1225820	2023-001	Material Weakness	Yes	P
1225821	2023-002	Material Weakness	Yes	P
1225822	2023-001	Material Weakness	Yes	P
1225823	2023-002	Material Weakness	Yes	P
1225824	2023-001	Material Weakness	Yes	P
1225825	2023-002	Material Weakness	Yes	P
1225826	2023-001	Material Weakness	Yes	P
1225827	2023-002	Material Weakness	Yes	P
1225828	2023-001	Material Weakness	Yes	P
1225829	2023-002	Material Weakness	Yes	P
1225830	2023-001	Material Weakness	Yes	P
1225831	2023-002	Material Weakness	Yes	P
1225832	2023-001	Material Weakness	Yes	P
1225833	2023-002	Material Weakness	Yes	P
1225834	2023-001	Material Weakness	Yes	P
1225835	2023-002	Material Weakness	Yes	P
1225836	2023-001	Material Weakness	Yes	P
1225837	2023-002	Material Weakness	Yes	P
1225838	2023-001	Material Weakness	Yes	P
1225839	2023-002	Material Weakness	Yes	P
1225840	2023-001	Material Weakness	Yes	P
1225841	2023-002	Material Weakness	Yes	P
1225842	2023-001	Material Weakness	Yes	P
1225843	2023-002	Material Weakness	Yes	P
1225844	2023-001	Material Weakness	Yes	P
1225845	2023-002	Material Weakness	Yes	P
1225846	2023-001	Material Weakness	Yes	P
1225847	2023-002	Material Weakness	Yes	P
1225848	2023-001	Material Weakness	Yes	P
1225849	2023-002	Material Weakness	Yes	P
1225850	2023-001	Material Weakness	Yes	P
1225851	2023-002	Material Weakness	Yes	P
1225852	2023-001	Material Weakness	Yes	P
1225853	2023-002	Material Weakness	Yes	P
1225854	2023-001	Material Weakness	Yes	P
1225855	2023-002	Material Weakness	Yes	P

Programs

ALN	Program	Spent	Major	Findings
14.218	COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS	$180,500	Yes	2
16.710	PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS	$164,456	Yes	2
16.835	BODY WORN CAMERA POLICY AND IMPLEMENTATION	$140,000	Yes	2
16.609	PROJECT SAFE NEIGHBORHOODS	$27,951	Yes	2
16.738	EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM	$17,362	Yes	2
21.027	CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS	$12,440	Yes	2
16.922	EQUITABLE SHARING PROGRAM	$9,072	Yes	2
16.838	COMPREHENSIVE OPIOID, STIMULANT, AND OTHER SUBSTANCES USE PROGRAM	$7,268	Yes	2
97.067	HOMELAND SECURITY GRANT PROGRAM	$3,737	Yes	2
20.607	ALCOHOL OPEN CONTAINER REQUIREMENTS	$1,711	Yes	2
20.616	NATIONAL PRIORITY SAFETY PROGRAMS	$1,243	Yes	2
20.600	STATE AND COMMUNITY HIGHWAY SAFETY	$575	Yes	2

Contacts

Name	Title	Type
XQEPG3KP8LQ9	Patricia Marney	Auditee
3027367042	William Seymour	Auditor
No contacts on file

Notes to SEFA

reconciliation between SEFA to ACFR

Finding Details

Finding 2023-001

The City had significant post year-end adjustments to its fiscal year 2023 financial statements related to grants revenue recorded. Additionally, cash accounts that were not reconciled during the fiscal year and as a result there may have been material errors that occurred in financial information throughout the year ended June 30, 2023 which may have not been adjusted to after June 30, 2023.

Finding 2023-002

Finance is responsible for preparing the schedule of expenditures of Federal awards based upon grant information obtained from the financial accounting records and other information provided by each department or agency. Management included unearned revenue as expenditures on the schedule and resulted in an audit adjustment to both the schedule and the financial statements.