FAC Explorer

Audit 41989

FY End
2022-06-30
Total Expended
$16.81M
Findings
6
Programs
23
Organization: City of Waterloo, Iowa (IA)
Year: 2022 Accepted: 2023-03-30
Auditor: Rsm US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
47604 2022-001 - - L
47605 2022-002 - - L
47606 2022-002 - - L
624046 2022-001 - - L
624047 2022-002 - - L
624048 2022-002 - - L

Programs

ALN Program Spent Major Findings
20.106 Airport Improvement Program $2.87M Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.14M Yes 1
14.905 Lead Hazard Reduction Demonstration Grant Program $1.04M Yes 0
97.083 Staffing for Adequate Fire and Emergency Response (safer) $335,063 - 0
14.871 Section 8 Housing Choice Vouchers $333,011 - 0
21.019 Coronavirus Relief Fund $243,879 - 0
14.239 Home Investment Partnerships Program $230,536 - 0
14.218 Community Development Block Grants/entitlement Grants $227,755 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $187,998 - 0
20.205 Highway Planning and Construction $83,232 - 0
14.872 Public Housing Capital Fund $76,946 - 0
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $58,158 - 0
30.001 Employment Discrimination_title Vii of the Civil Rights Act of 1964 $31,333 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $24,356 - 0
20.616 National Priority Safety Programs $16,424 - 0
16.607 Bulletproof Vest Partnership Program $13,176 - 0
45.129 Promotion of the Humanities_federal/state Partnership $10,303 - 0
16.710 Public Safety Partnership and Community Policing Grants $7,374 - 0
45.310 Grants to States $5,000 - 0
14.850 Public and Indian Housing $4,395 - 0
16.588 Violence Against Women Formula Grants $2,916 - 0
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $2,441 - 0
16.609 Project Safe Neighborhoods $500 - 0

Contacts

Name Title Type
Z6C5NLT82JH3 Kim Bahr Auditee
3192914323 Kevin Smith Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The accompanying schedule of federal awards is presented on the accrual basis of accounting in the proprietary funds and the modified accrual basis of accounting in the governmental funds. Expenditures of federal awards are recognized in the accounting period in which the liability is incurred. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the City of Waterloo, Iowa (the City). The schedule of expenditures of federal awards does not include the federal grant activity of the Citys discretely presented component units. All federal awards received directly from federal agencies, as well as federal awards passed through other governmental agencies are included in this Schedule. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (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.

Finding Details

Finding 2022-001
Finding 2022-001: Reporting U.S. Department of Treasury COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing No. 21.027 Federal Award Year: 2022 Criteria: The City is required to submit the State and Local Fiscal Recovery Fund (SLFRF) compliance report to the U.S. Department of Treasury on a quarterly basis, and it is due within 30 calendar days after the quarter end. Condition: The City did not submit it?s June 30, 2022 quarterly report until September 9, 2022, which was after the 30 calendar day deadline. Cause: The City experienced personnel turnover in the finance department, specifically in the role of the individual who was submitting these reports for the City. Effect or potential effect: The City was not in compliance with the federal grant reporting requirements. Questioned costs: None Context: Three quarterly reports were selected for testing, and one of the three was identified as being submitted past the deadline. The other two quarters selected for testing were submitted in compliance with the 30 calendar day deadline. Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend the City implement procedures to ensure multiple personnel are familiar with grant reporting requirements. Views of responsible officials: Management agrees with this finding.
Finding 2022-002
Finding 2022-002: Reporting U.S. Department of Transportation COVID-19 ? Airport Improvement Program and Airport Improvement Program, Assistance Listing No. 20.106 Federal Award Year: 2022 Criteria: The City is required to submit the Performance Reports to the U.S. Department of Transportation, Federal Aviation Administration on a quarterly basis, and it is due within 30 calendar days after the quarter end. Condition: The City did not submit its March 31, 2022 quarterly report until May 17, 2022, which was after the 30 calendar day deadline. Cause: The deadline was inadvertently missed by management. Effect or potential effect: The City was not in compliance with the federal grant reporting requirements. Questioned costs: None Context: One of the four quarterly reports were selected for testing, and was identified as being submitted past the deadline. Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend the City implement procedures to ensure multiple personnel are familiar with grant reporting requirements. Views of responsible officials: Management agrees with this finding.
Finding 2022-002
Finding 2022-002: Reporting U.S. Department of Transportation COVID-19 ? Airport Improvement Program and Airport Improvement Program, Assistance Listing No. 20.106 Federal Award Year: 2022 Criteria: The City is required to submit the Performance Reports to the U.S. Department of Transportation, Federal Aviation Administration on a quarterly basis, and it is due within 30 calendar days after the quarter end. Condition: The City did not submit its March 31, 2022 quarterly report until May 17, 2022, which was after the 30 calendar day deadline. Cause: The deadline was inadvertently missed by management. Effect or potential effect: The City was not in compliance with the federal grant reporting requirements. Questioned costs: None Context: One of the four quarterly reports were selected for testing, and was identified as being submitted past the deadline. Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend the City implement procedures to ensure multiple personnel are familiar with grant reporting requirements. Views of responsible officials: Management agrees with this finding.
Finding 2022-001
Finding 2022-001: Reporting U.S. Department of Treasury COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing No. 21.027 Federal Award Year: 2022 Criteria: The City is required to submit the State and Local Fiscal Recovery Fund (SLFRF) compliance report to the U.S. Department of Treasury on a quarterly basis, and it is due within 30 calendar days after the quarter end. Condition: The City did not submit it?s June 30, 2022 quarterly report until September 9, 2022, which was after the 30 calendar day deadline. Cause: The City experienced personnel turnover in the finance department, specifically in the role of the individual who was submitting these reports for the City. Effect or potential effect: The City was not in compliance with the federal grant reporting requirements. Questioned costs: None Context: Three quarterly reports were selected for testing, and one of the three was identified as being submitted past the deadline. The other two quarters selected for testing were submitted in compliance with the 30 calendar day deadline. Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend the City implement procedures to ensure multiple personnel are familiar with grant reporting requirements. Views of responsible officials: Management agrees with this finding.
Finding 2022-002
Finding 2022-002: Reporting U.S. Department of Transportation COVID-19 ? Airport Improvement Program and Airport Improvement Program, Assistance Listing No. 20.106 Federal Award Year: 2022 Criteria: The City is required to submit the Performance Reports to the U.S. Department of Transportation, Federal Aviation Administration on a quarterly basis, and it is due within 30 calendar days after the quarter end. Condition: The City did not submit its March 31, 2022 quarterly report until May 17, 2022, which was after the 30 calendar day deadline. Cause: The deadline was inadvertently missed by management. Effect or potential effect: The City was not in compliance with the federal grant reporting requirements. Questioned costs: None Context: One of the four quarterly reports were selected for testing, and was identified as being submitted past the deadline. Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend the City implement procedures to ensure multiple personnel are familiar with grant reporting requirements. Views of responsible officials: Management agrees with this finding.
Finding 2022-002
Finding 2022-002: Reporting U.S. Department of Transportation COVID-19 ? Airport Improvement Program and Airport Improvement Program, Assistance Listing No. 20.106 Federal Award Year: 2022 Criteria: The City is required to submit the Performance Reports to the U.S. Department of Transportation, Federal Aviation Administration on a quarterly basis, and it is due within 30 calendar days after the quarter end. Condition: The City did not submit its March 31, 2022 quarterly report until May 17, 2022, which was after the 30 calendar day deadline. Cause: The deadline was inadvertently missed by management. Effect or potential effect: The City was not in compliance with the federal grant reporting requirements. Questioned costs: None Context: One of the four quarterly reports were selected for testing, and was identified as being submitted past the deadline. Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend the City implement procedures to ensure multiple personnel are familiar with grant reporting requirements. Views of responsible officials: Management agrees with this finding.