FAC Explorer

Audit 4283

FY End
2021-12-31
Total Expended
$2.17M
Findings
4
Programs
4
Organization: City of Muskegon Heights (MI)
Year: 2021 Accepted: 2023-11-28
Auditor: Vredeveld Haefner LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
2517 2021-003 Material Weakness - I
2518 2021-004 Material Weakness - L
578959 2021-003 Material Weakness - I
578960 2021-004 Material Weakness - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Fund $1.60M Yes 2
14.218 Community Development Block Grants/entitlement Grants $153,847 - 0
16.738 Byrne Memorial Justice Assistance Grant $17,313 - 0
95.001 High Intensity Drug Trafficking Areas Program $3,736 - 0

Contacts

Name Title Type
GJM5M2C6X6G5 Melvin Burns Auditee
2317338870 Doug Vredeveld Auditor
No contacts on file

Notes to SEFA

Title: Reconciliation of SEFA to financial statement revenues Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared in accordance with the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: n/a Federal revenue reported in governmental funds of $2,170,532 agree to expenditures reported on the SEFA.

Finding Details

Finding 2021-003
Condition and Criteria: The City is required to document vendor certification of suspension and debarment status on the SAM.gov website before applicable purchases. Cause: The City makes occasional purchases from vendors utilizing Federal funds. Context: Of the 13 transactions tested, one required consideratoin and dcumentation of suspension and debarment. Effect: The City made a federally funded purchase from a vendor without consideration of vendor suspension and debarment. This vendor is not suspended or debarred per review of the SAM.gov website. Recommendation: The City should develop policies and procedures to require documentation of vendor certification of suspension and debarment status before applicable purchases. Management Response: Management will develop policies and procedures to require documentation of vendor suspension and debarment status for all federally funded purchases or contracts.
Finding 2021-004
Criteria: The City is required to report the ARPA expenditures following applicable grant reporting guidance. Condition: The City has been unable to perform the ARPA expenditure reporting following applicable grant reporting guidance due to technical issues with the online grant reporting portal. Context: The City was not able to complete the applicable ARPA expenditure grant reporting. Effect: The City has not completed the applicable ARPA expenditure grant reporting. Cause: The City has been unable to perform the ARPA expenditure reporting following applicable grant reporting guidance due to technical issues with the online grant reporting portal. Recommendation: The City should contact the appliable federal agency to address technical issues with the online grant reporting portal and perform required reporting. Views of responsible officials and planned corrective actions: The City agrees with this finding and management will contact the appliable federal agency to address technical issues and perform the required reporting.
Finding 2021-003
Condition and Criteria: The City is required to document vendor certification of suspension and debarment status on the SAM.gov website before applicable purchases. Cause: The City makes occasional purchases from vendors utilizing Federal funds. Context: Of the 13 transactions tested, one required consideratoin and dcumentation of suspension and debarment. Effect: The City made a federally funded purchase from a vendor without consideration of vendor suspension and debarment. This vendor is not suspended or debarred per review of the SAM.gov website. Recommendation: The City should develop policies and procedures to require documentation of vendor certification of suspension and debarment status before applicable purchases. Management Response: Management will develop policies and procedures to require documentation of vendor suspension and debarment status for all federally funded purchases or contracts.
Finding 2021-004
Criteria: The City is required to report the ARPA expenditures following applicable grant reporting guidance. Condition: The City has been unable to perform the ARPA expenditure reporting following applicable grant reporting guidance due to technical issues with the online grant reporting portal. Context: The City was not able to complete the applicable ARPA expenditure grant reporting. Effect: The City has not completed the applicable ARPA expenditure grant reporting. Cause: The City has been unable to perform the ARPA expenditure reporting following applicable grant reporting guidance due to technical issues with the online grant reporting portal. Recommendation: The City should contact the appliable federal agency to address technical issues with the online grant reporting portal and perform required reporting. Views of responsible officials and planned corrective actions: The City agrees with this finding and management will contact the appliable federal agency to address technical issues and perform the required reporting.