Audit 42619

FY End
2022-06-30
Total Expended
$30.54M
Findings
12
Programs
20
Organization: City of Clarksville (TN)
Year: 2022 Accepted: 2023-01-26

Organization Exclusion Status:

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Findings

ID Ref Severity Repeat Requirement
49891 2022-002 Significant Deficiency - L
49892 2022-002 Significant Deficiency - L
49893 2022-002 Significant Deficiency - L
49894 2022-002 Significant Deficiency - L
49895 2022-002 Significant Deficiency - L
49896 2022-002 Significant Deficiency - L
626333 2022-002 Significant Deficiency - L
626334 2022-002 Significant Deficiency - L
626335 2022-002 Significant Deficiency - L
626336 2022-002 Significant Deficiency - L
626337 2022-002 Significant Deficiency - L
626338 2022-002 Significant Deficiency - L

Contacts

Name Title Type
KTN3SD3DMXR5 Laurie Matta Auditee
9316457437 James Bence Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards and state financial assistance (the "Schedule") includes the federal award and state financial assistance activity of the City under programs of the federal government and State of Tennessee for the year ended June 30, 2022. 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). Because the Schedule presents only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate.

Finding Details

Criteria: Internal controls should be in place to ensure that reporting requirements are met as specified in the guidance provided by both the granting agency, as well as federal codifications. 2 CFR Part 170 guidance specifies that direct recipients are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition and Context: During our testing of reporting requirements, we noted the City did not properly report all subawards to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) for the fiscal year 2022 subawards. The City has 6 subawards of $30,000 which in total amount to $1,165,000. All 6 were not reported in the FSRS. Cause: Per review of the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS), the City?s CDBG Program was not reporting any subrecipients for the program of award B-20-MW- 47-0002. This was due to oversight by the program management for the CDBG program. Effects: The City was not in compliance with the reporting requirements. Questioned Costs: None. Recommendation: We recommend the City take necessary steps in the future to ensure that those responsible for the program are aware of reporting requirements and have a process in place to ensure that all reports and submissions are completed and submitted timely. We recommend that reporting responsibilities be clearly communicated and delegated to one or two individuals. Auditee?s Response: We concur with the finding. We will implement policies and procedures to ensure grant activity is reported in accordance with the grant requirements.
Criteria: Internal controls should be in place to ensure that reporting requirements are met as specified in the guidance provided by both the granting agency, as well as federal codifications. 2 CFR Part 170 guidance specifies that direct recipients are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition and Context: During our testing of reporting requirements, we noted the City did not properly report all subawards to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) for the fiscal year 2022 subawards. The City has 6 subawards of $30,000 which in total amount to $1,165,000. All 6 were not reported in the FSRS. Cause: Per review of the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS), the City?s CDBG Program was not reporting any subrecipients for the program of award B-20-MW- 47-0002. This was due to oversight by the program management for the CDBG program. Effects: The City was not in compliance with the reporting requirements. Questioned Costs: None. Recommendation: We recommend the City take necessary steps in the future to ensure that those responsible for the program are aware of reporting requirements and have a process in place to ensure that all reports and submissions are completed and submitted timely. We recommend that reporting responsibilities be clearly communicated and delegated to one or two individuals. Auditee?s Response: We concur with the finding. We will implement policies and procedures to ensure grant activity is reported in accordance with the grant requirements.
Criteria: Internal controls should be in place to ensure that reporting requirements are met as specified in the guidance provided by both the granting agency, as well as federal codifications. 2 CFR Part 170 guidance specifies that direct recipients are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition and Context: During our testing of reporting requirements, we noted the City did not properly report all subawards to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) for the fiscal year 2022 subawards. The City has 6 subawards of $30,000 which in total amount to $1,165,000. All 6 were not reported in the FSRS. Cause: Per review of the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS), the City?s CDBG Program was not reporting any subrecipients for the program of award B-20-MW- 47-0002. This was due to oversight by the program management for the CDBG program. Effects: The City was not in compliance with the reporting requirements. Questioned Costs: None. Recommendation: We recommend the City take necessary steps in the future to ensure that those responsible for the program are aware of reporting requirements and have a process in place to ensure that all reports and submissions are completed and submitted timely. We recommend that reporting responsibilities be clearly communicated and delegated to one or two individuals. Auditee?s Response: We concur with the finding. We will implement policies and procedures to ensure grant activity is reported in accordance with the grant requirements.
Criteria: Internal controls should be in place to ensure that reporting requirements are met as specified in the guidance provided by both the granting agency, as well as federal codifications. 2 CFR Part 170 guidance specifies that direct recipients are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition and Context: During our testing of reporting requirements, we noted the City did not properly report all subawards to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) for the fiscal year 2022 subawards. The City has 6 subawards of $30,000 which in total amount to $1,165,000. All 6 were not reported in the FSRS. Cause: Per review of the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS), the City?s CDBG Program was not reporting any subrecipients for the program of award B-20-MW- 47-0002. This was due to oversight by the program management for the CDBG program. Effects: The City was not in compliance with the reporting requirements. Questioned Costs: None. Recommendation: We recommend the City take necessary steps in the future to ensure that those responsible for the program are aware of reporting requirements and have a process in place to ensure that all reports and submissions are completed and submitted timely. We recommend that reporting responsibilities be clearly communicated and delegated to one or two individuals. Auditee?s Response: We concur with the finding. We will implement policies and procedures to ensure grant activity is reported in accordance with the grant requirements.
Criteria: Internal controls should be in place to ensure that reporting requirements are met as specified in the guidance provided by both the granting agency, as well as federal codifications. 2 CFR Part 170 guidance specifies that direct recipients are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition and Context: During our testing of reporting requirements, we noted the City did not properly report all subawards to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) for the fiscal year 2022 subawards. The City has 6 subawards of $30,000 which in total amount to $1,165,000. All 6 were not reported in the FSRS. Cause: Per review of the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS), the City?s CDBG Program was not reporting any subrecipients for the program of award B-20-MW- 47-0002. This was due to oversight by the program management for the CDBG program. Effects: The City was not in compliance with the reporting requirements. Questioned Costs: None. Recommendation: We recommend the City take necessary steps in the future to ensure that those responsible for the program are aware of reporting requirements and have a process in place to ensure that all reports and submissions are completed and submitted timely. We recommend that reporting responsibilities be clearly communicated and delegated to one or two individuals. Auditee?s Response: We concur with the finding. We will implement policies and procedures to ensure grant activity is reported in accordance with the grant requirements.
Criteria: Internal controls should be in place to ensure that reporting requirements are met as specified in the guidance provided by both the granting agency, as well as federal codifications. 2 CFR Part 170 guidance specifies that direct recipients are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition and Context: During our testing of reporting requirements, we noted the City did not properly report all subawards to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) for the fiscal year 2022 subawards. The City has 6 subawards of $30,000 which in total amount to $1,165,000. All 6 were not reported in the FSRS. Cause: Per review of the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS), the City?s CDBG Program was not reporting any subrecipients for the program of award B-20-MW- 47-0002. This was due to oversight by the program management for the CDBG program. Effects: The City was not in compliance with the reporting requirements. Questioned Costs: None. Recommendation: We recommend the City take necessary steps in the future to ensure that those responsible for the program are aware of reporting requirements and have a process in place to ensure that all reports and submissions are completed and submitted timely. We recommend that reporting responsibilities be clearly communicated and delegated to one or two individuals. Auditee?s Response: We concur with the finding. We will implement policies and procedures to ensure grant activity is reported in accordance with the grant requirements.
Criteria: Internal controls should be in place to ensure that reporting requirements are met as specified in the guidance provided by both the granting agency, as well as federal codifications. 2 CFR Part 170 guidance specifies that direct recipients are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition and Context: During our testing of reporting requirements, we noted the City did not properly report all subawards to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) for the fiscal year 2022 subawards. The City has 6 subawards of $30,000 which in total amount to $1,165,000. All 6 were not reported in the FSRS. Cause: Per review of the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS), the City?s CDBG Program was not reporting any subrecipients for the program of award B-20-MW- 47-0002. This was due to oversight by the program management for the CDBG program. Effects: The City was not in compliance with the reporting requirements. Questioned Costs: None. Recommendation: We recommend the City take necessary steps in the future to ensure that those responsible for the program are aware of reporting requirements and have a process in place to ensure that all reports and submissions are completed and submitted timely. We recommend that reporting responsibilities be clearly communicated and delegated to one or two individuals. Auditee?s Response: We concur with the finding. We will implement policies and procedures to ensure grant activity is reported in accordance with the grant requirements.
Criteria: Internal controls should be in place to ensure that reporting requirements are met as specified in the guidance provided by both the granting agency, as well as federal codifications. 2 CFR Part 170 guidance specifies that direct recipients are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition and Context: During our testing of reporting requirements, we noted the City did not properly report all subawards to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) for the fiscal year 2022 subawards. The City has 6 subawards of $30,000 which in total amount to $1,165,000. All 6 were not reported in the FSRS. Cause: Per review of the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS), the City?s CDBG Program was not reporting any subrecipients for the program of award B-20-MW- 47-0002. This was due to oversight by the program management for the CDBG program. Effects: The City was not in compliance with the reporting requirements. Questioned Costs: None. Recommendation: We recommend the City take necessary steps in the future to ensure that those responsible for the program are aware of reporting requirements and have a process in place to ensure that all reports and submissions are completed and submitted timely. We recommend that reporting responsibilities be clearly communicated and delegated to one or two individuals. Auditee?s Response: We concur with the finding. We will implement policies and procedures to ensure grant activity is reported in accordance with the grant requirements.
Criteria: Internal controls should be in place to ensure that reporting requirements are met as specified in the guidance provided by both the granting agency, as well as federal codifications. 2 CFR Part 170 guidance specifies that direct recipients are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition and Context: During our testing of reporting requirements, we noted the City did not properly report all subawards to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) for the fiscal year 2022 subawards. The City has 6 subawards of $30,000 which in total amount to $1,165,000. All 6 were not reported in the FSRS. Cause: Per review of the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS), the City?s CDBG Program was not reporting any subrecipients for the program of award B-20-MW- 47-0002. This was due to oversight by the program management for the CDBG program. Effects: The City was not in compliance with the reporting requirements. Questioned Costs: None. Recommendation: We recommend the City take necessary steps in the future to ensure that those responsible for the program are aware of reporting requirements and have a process in place to ensure that all reports and submissions are completed and submitted timely. We recommend that reporting responsibilities be clearly communicated and delegated to one or two individuals. Auditee?s Response: We concur with the finding. We will implement policies and procedures to ensure grant activity is reported in accordance with the grant requirements.
Criteria: Internal controls should be in place to ensure that reporting requirements are met as specified in the guidance provided by both the granting agency, as well as federal codifications. 2 CFR Part 170 guidance specifies that direct recipients are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition and Context: During our testing of reporting requirements, we noted the City did not properly report all subawards to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) for the fiscal year 2022 subawards. The City has 6 subawards of $30,000 which in total amount to $1,165,000. All 6 were not reported in the FSRS. Cause: Per review of the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS), the City?s CDBG Program was not reporting any subrecipients for the program of award B-20-MW- 47-0002. This was due to oversight by the program management for the CDBG program. Effects: The City was not in compliance with the reporting requirements. Questioned Costs: None. Recommendation: We recommend the City take necessary steps in the future to ensure that those responsible for the program are aware of reporting requirements and have a process in place to ensure that all reports and submissions are completed and submitted timely. We recommend that reporting responsibilities be clearly communicated and delegated to one or two individuals. Auditee?s Response: We concur with the finding. We will implement policies and procedures to ensure grant activity is reported in accordance with the grant requirements.
Criteria: Internal controls should be in place to ensure that reporting requirements are met as specified in the guidance provided by both the granting agency, as well as federal codifications. 2 CFR Part 170 guidance specifies that direct recipients are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition and Context: During our testing of reporting requirements, we noted the City did not properly report all subawards to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) for the fiscal year 2022 subawards. The City has 6 subawards of $30,000 which in total amount to $1,165,000. All 6 were not reported in the FSRS. Cause: Per review of the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS), the City?s CDBG Program was not reporting any subrecipients for the program of award B-20-MW- 47-0002. This was due to oversight by the program management for the CDBG program. Effects: The City was not in compliance with the reporting requirements. Questioned Costs: None. Recommendation: We recommend the City take necessary steps in the future to ensure that those responsible for the program are aware of reporting requirements and have a process in place to ensure that all reports and submissions are completed and submitted timely. We recommend that reporting responsibilities be clearly communicated and delegated to one or two individuals. Auditee?s Response: We concur with the finding. We will implement policies and procedures to ensure grant activity is reported in accordance with the grant requirements.
Criteria: Internal controls should be in place to ensure that reporting requirements are met as specified in the guidance provided by both the granting agency, as well as federal codifications. 2 CFR Part 170 guidance specifies that direct recipients are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition and Context: During our testing of reporting requirements, we noted the City did not properly report all subawards to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) for the fiscal year 2022 subawards. The City has 6 subawards of $30,000 which in total amount to $1,165,000. All 6 were not reported in the FSRS. Cause: Per review of the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS), the City?s CDBG Program was not reporting any subrecipients for the program of award B-20-MW- 47-0002. This was due to oversight by the program management for the CDBG program. Effects: The City was not in compliance with the reporting requirements. Questioned Costs: None. Recommendation: We recommend the City take necessary steps in the future to ensure that those responsible for the program are aware of reporting requirements and have a process in place to ensure that all reports and submissions are completed and submitted timely. We recommend that reporting responsibilities be clearly communicated and delegated to one or two individuals. Auditee?s Response: We concur with the finding. We will implement policies and procedures to ensure grant activity is reported in accordance with the grant requirements.