FAC Explorer

Audit 44907

FY End
2022-06-30
Total Expended
$7.35M
Findings
2
Programs
24
Organization: City of Murfreesboro, Tennessee (TN)
Year: 2022 Accepted: 2023-02-05
Auditor: Jobe Hastings & Associates

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
44368 2022-004 Significant Deficiency - B
620810 2022-004 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $1.95M Yes 0
20.507 Federal Transit_formula Grants $1.32M Yes 0
20.507 Covid-19 Federal Transit_formula Grants $1.20M Yes 0
20.205 Highway Planning and Construction $1.06M Yes 0
14.218 Community Development Block Grants/entitlement Grants $524,597 Yes 1
97.083 Staffing for Adequate Fire and Emergency Response (safer) $502,509 - 0
14.231 Covid-19 Emergency Solutions Grant Program $173,230 - 0
20.106 Airport Improvement Program $152,714 - 0
20.600 State and Community Highway Safety $118,806 - 0
14.231 Emergency Solutions Grant Program $107,972 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $61,903 - 0
16.034 Covid-19 Coronavirus Emergency Supplemental Funding Program $46,525 - 0
97.044 Covid-19 Assistance to Firefighters Grant $24,189 - 0
14.261 Homeless Management Information Systems Technical Assistance $23,009 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $21,350 - 0
14.267 Continuum of Care Program $17,932 - 0
94.014 Martin Luther King JR Day of Service Grants $15,682 - 0
16.922 Equitable Sharing Program $12,203 - 0
10.675 Urban and Community Forestry Program $9,250 - 0
97.042 Covid-19 -Emergency Management Performance Grants $6,609 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $1,159 - 0
93.044 Covid-19 -Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $1,000 - 0
45.024 Promotion of the Arts_grants to Organizations and Individuals $889 - 0
16.607 Bulletproof Vest Partnership Program $530 - 0

Contacts

Name Title Type
CMF9NNK9Z7D6 Jennifer Brown Auditee
6158935210 James R. Jobe Auditor
No contacts on file

Notes to SEFA

Title: CONTINGENCY Accounting Policies: BASIS OF PRESENTATIONThe accompanying schedules of expenditures of federal and state awards include the grant activity of the City of Murfreesboro under programs of the federal and state governments for the year ended June 30, 2022. The information in these schedules 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 schedules present only a selected portion of the operations of the City of Murfreesboro, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City of Murfreesboro.Expenditures reported on the schedules are reported on the accrual basis of accounting. 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: Y Rate Explanation: The City will use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance, when applicable. The grant expenditure amounts are subject to audit and adjustment. If any expenditures are disallowed by the grantor agencies as a result of such an audit, any claim for reimbursement to the grantor agencies would become a liability of the City of Murfreesboro. In the opinion of management, all grant expenditures are in compliance with the terms of the grant agreements and applicable federal and state laws and regulations.

Finding Details

Finding 2022-004
2022-004 FAL # 14.218 Community Development Block Grants ? Detailed Time Sheets Condition: A prior year Community Development Block Grant (CDBG grant) was monitored by HUD. As a result of the monitoring, the client was made aware that additional detail may be needed to better support the payroll related expenditures charged to housing rehab and affordable housing allowance activities. Detailed time is not being kept of the amount of time spent on each specific activity, providing a description of the activity assisted, including its location (address). Criteria: Per 24 CFR 570.506 (a) Grantee shall establish and maintain sufficient records to enable the Secretary to determine whether the recipient has met the requirements of this part. At a minimum, the following records are needed: (a) records providing a full description of each activity assisted (or being assisted) with CDBG funds, including its location (if the activity has a geographical locus). Cause of Condition: Time allocated to the housing rehab and affordable housing function is documented on time sheets submitted to the Finance Department. However, the detail of the time charged to the specific activities is not being retained in a distinct orderly fashion that can be reconciled to the time charged per the time sheet. Effect: Administrative costs under the CDBG grant have a 20% cap. Amounts could be erroneously charged to an activity thereby reducing the amount charged to administrative costs. Administrative costs if they had been reported correctly could exceed the cap resulting in unallowed costs. Recommendation: Detail time of all housing rehabilitation, affordable housing and any other activities charged with payroll costs should be retained. The records of the time should include a full description of the activity assisted including its location (if the activity has a geographical locus). The detail time retained should be easily traceable to the time charged to each activity per the time sheets submitted to the Finance Department. Views of Responsible Officials and Planned Corrective Actions: The City has hired a consultant to assist staff with administration of the Community Development Block Grants program. If necessary, the Community Development Director will work with the consultant to develop a detailed timekeeping system to report time and activity spent on the programs and a retention policy.
Finding 2022-004
2022-004 FAL # 14.218 Community Development Block Grants ? Detailed Time Sheets Condition: A prior year Community Development Block Grant (CDBG grant) was monitored by HUD. As a result of the monitoring, the client was made aware that additional detail may be needed to better support the payroll related expenditures charged to housing rehab and affordable housing allowance activities. Detailed time is not being kept of the amount of time spent on each specific activity, providing a description of the activity assisted, including its location (address). Criteria: Per 24 CFR 570.506 (a) Grantee shall establish and maintain sufficient records to enable the Secretary to determine whether the recipient has met the requirements of this part. At a minimum, the following records are needed: (a) records providing a full description of each activity assisted (or being assisted) with CDBG funds, including its location (if the activity has a geographical locus). Cause of Condition: Time allocated to the housing rehab and affordable housing function is documented on time sheets submitted to the Finance Department. However, the detail of the time charged to the specific activities is not being retained in a distinct orderly fashion that can be reconciled to the time charged per the time sheet. Effect: Administrative costs under the CDBG grant have a 20% cap. Amounts could be erroneously charged to an activity thereby reducing the amount charged to administrative costs. Administrative costs if they had been reported correctly could exceed the cap resulting in unallowed costs. Recommendation: Detail time of all housing rehabilitation, affordable housing and any other activities charged with payroll costs should be retained. The records of the time should include a full description of the activity assisted including its location (if the activity has a geographical locus). The detail time retained should be easily traceable to the time charged to each activity per the time sheets submitted to the Finance Department. Views of Responsible Officials and Planned Corrective Actions: The City has hired a consultant to assist staff with administration of the Community Development Block Grants program. If necessary, the Community Development Director will work with the consultant to develop a detailed timekeeping system to report time and activity spent on the programs and a retention policy.