2022-002 Special Reporting for Federal Funding Accountability and Transparency Act Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Community Development Block Grant - Entitlement Assistance Listing Number: 14.228 Award Period: January 1, 2022 through December 31, 2022 Type of Finding: Material Weakness in Internal Control over Compliance and Other Matter Criteria or Specific Requirement In accordance with 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and the Federal Funding Accountability and Transparency Act (FFATA) requires compliance with reporting requirements. The City should have internal controls designed to ensure compliance with those provisions. Condition During our audit testing, we noted that the City did not have adequate internal controls designed to ensure that reporting requirements related to FFATA were completed timely. Questioned Costs None. Context While performing audit procedures, it was noted that the City did not report subawards to subrecipients in excess of $30,000 as required by FFATA. Cause The City does not have a system of internal controls in place to ensure compliance over reporting requirements related to FFATA. Effect The City is not in compliance with reporting requirements. The City awarded one subaward in excess of $30,000 and did not complete the special reporting required by FFATA timely. Repeat Finding No. Recommendation We recommend the City design and implement internal controls designed to ensure compliance with reporting requirements under FFATA. View of Responsible Officials There is no disagreement with the finding. The City will continue to review and enhance policies and procedures to ensure compliance in future years.
2022-002 Special Reporting for Federal Funding Accountability and Transparency Act Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Community Development Block Grant - Entitlement Assistance Listing Number: 14.228 Award Period: January 1, 2022 through December 31, 2022 Type of Finding: Material Weakness in Internal Control over Compliance and Other Matter Criteria or Specific Requirement In accordance with 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and the Federal Funding Accountability and Transparency Act (FFATA) requires compliance with reporting requirements. The City should have internal controls designed to ensure compliance with those provisions. Condition During our audit testing, we noted that the City did not have adequate internal controls designed to ensure that reporting requirements related to FFATA were completed timely. Questioned Costs None. Context While performing audit procedures, it was noted that the City did not report subawards to subrecipients in excess of $30,000 as required by FFATA. Cause The City does not have a system of internal controls in place to ensure compliance over reporting requirements related to FFATA. Effect The City is not in compliance with reporting requirements. The City awarded one subaward in excess of $30,000 and did not complete the special reporting required by FFATA timely. Repeat Finding No. Recommendation We recommend the City design and implement internal controls designed to ensure compliance with reporting requirements under FFATA. View of Responsible Officials There is no disagreement with the finding. The City will continue to review and enhance policies and procedures to ensure compliance in future years.
2022-002 Special Reporting for Federal Funding Accountability and Transparency Act Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Community Development Block Grant - Entitlement Assistance Listing Number: 14.228 Award Period: January 1, 2022 through December 31, 2022 Type of Finding: Material Weakness in Internal Control over Compliance and Other Matter Criteria or Specific Requirement In accordance with 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and the Federal Funding Accountability and Transparency Act (FFATA) requires compliance with reporting requirements. The City should have internal controls designed to ensure compliance with those provisions. Condition During our audit testing, we noted that the City did not have adequate internal controls designed to ensure that reporting requirements related to FFATA were completed timely. Questioned Costs None. Context While performing audit procedures, it was noted that the City did not report subawards to subrecipients in excess of $30,000 as required by FFATA. Cause The City does not have a system of internal controls in place to ensure compliance over reporting requirements related to FFATA. Effect The City is not in compliance with reporting requirements. The City awarded one subaward in excess of $30,000 and did not complete the special reporting required by FFATA timely. Repeat Finding No. Recommendation We recommend the City design and implement internal controls designed to ensure compliance with reporting requirements under FFATA. View of Responsible Officials There is no disagreement with the finding. The City will continue to review and enhance policies and procedures to ensure compliance in future years.
2022-001 Procurement Federal Agency: U.S. Department of Treasury Federal Program Name: American Rescue Plan Act Assistance Listing Number: 21.027 Award Period: March 3, 2021 through December 31, 2024 Type of Finding: Material Weakness in Internal Control over Compliance and Other Matter Criteria or Specific Requirement 2 CFR 200.320(a)(2)(ii) requires that "The non-Federal entity is responsible for determining an appropriate simplified acquisition threshold based on internal controls, an evaluation of risk and its documented procurement procedures which must not exceed the threshold established in the FAR. When applicable, a lower simplified acquisition threshold used by the non-Federal entity must be authorized or not prohibited under State, local, or tribal laws or regulations." When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition The City did not follow controls related to ensuring procurement policies were followed. Questioned Costs None. Context While performing compliance procedures, it was noted that the City did not follow adopted policies for procurement. Cause Items purchased through procurement transactions were individually insignificant thus City believed procurement was not applicable. However, when applying the micro purchase threshold, a nonfederal entity should note the threshold applies to the aggregate purchase amount rather than the cost of individual items. Effect The City is not in compliance with procurement requirements. Contracts for construction, non- construction related procurements, and those over the simplified acquisition threshold may not be in compliance with the Uniform Guidance. Repeat Finding No. Recommendation We recommend the City review and update procurement policies for the entire City to ensure they meet the minimum requirements of 2 CFR 200 for all federal grants. View of Responsible Officials There is no disagreement with the finding.
2022-001 Procurement Federal Agency: U.S. Department of Treasury Federal Program Name: American Rescue Plan Act Assistance Listing Number: 21.027 Award Period: March 3, 2021 through December 31, 2024 Type of Finding: Material Weakness in Internal Control over Compliance and Other Matter Criteria or Specific Requirement 2 CFR 200.320(a)(2)(ii) requires that "The non-Federal entity is responsible for determining an appropriate simplified acquisition threshold based on internal controls, an evaluation of risk and its documented procurement procedures which must not exceed the threshold established in the FAR. When applicable, a lower simplified acquisition threshold used by the non-Federal entity must be authorized or not prohibited under State, local, or tribal laws or regulations." When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition The City did not follow controls related to ensuring procurement policies were followed. Questioned Costs None. Context While performing compliance procedures, it was noted that the City did not follow adopted policies for procurement. Cause Items purchased through procurement transactions were individually insignificant thus City believed procurement was not applicable. However, when applying the micro purchase threshold, a nonfederal entity should note the threshold applies to the aggregate purchase amount rather than the cost of individual items. Effect The City is not in compliance with procurement requirements. Contracts for construction, non- construction related procurements, and those over the simplified acquisition threshold may not be in compliance with the Uniform Guidance. Repeat Finding No. Recommendation We recommend the City review and update procurement policies for the entire City to ensure they meet the minimum requirements of 2 CFR 200 for all federal grants. View of Responsible Officials There is no disagreement with the finding.
2022-001 Procurement Federal Agency: U.S. Department of Treasury Federal Program Name: American Rescue Plan Act Assistance Listing Number: 21.027 Award Period: March 3, 2021 through December 31, 2024 Type of Finding: Material Weakness in Internal Control over Compliance and Other Matter Criteria or Specific Requirement 2 CFR 200.320(a)(2)(ii) requires that "The non-Federal entity is responsible for determining an appropriate simplified acquisition threshold based on internal controls, an evaluation of risk and its documented procurement procedures which must not exceed the threshold established in the FAR. When applicable, a lower simplified acquisition threshold used by the non-Federal entity must be authorized or not prohibited under State, local, or tribal laws or regulations." When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition The City did not follow controls related to ensuring procurement policies were followed. Questioned Costs None. Context While performing compliance procedures, it was noted that the City did not follow adopted policies for procurement. Cause Items purchased through procurement transactions were individually insignificant thus City believed procurement was not applicable. However, when applying the micro purchase threshold, a nonfederal entity should note the threshold applies to the aggregate purchase amount rather than the cost of individual items. Effect The City is not in compliance with procurement requirements. Contracts for construction, non- construction related procurements, and those over the simplified acquisition threshold may not be in compliance with the Uniform Guidance. Repeat Finding No. Recommendation We recommend the City review and update procurement policies for the entire City to ensure they meet the minimum requirements of 2 CFR 200 for all federal grants. View of Responsible Officials There is no disagreement with the finding.
2022-001 Procurement Federal Agency: U.S. Department of Treasury Federal Program Name: American Rescue Plan Act Assistance Listing Number: 21.027 Award Period: March 3, 2021 through December 31, 2024 Type of Finding: Material Weakness in Internal Control over Compliance and Other Matter Criteria or Specific Requirement 2 CFR 200.320(a)(2)(ii) requires that "The non-Federal entity is responsible for determining an appropriate simplified acquisition threshold based on internal controls, an evaluation of risk and its documented procurement procedures which must not exceed the threshold established in the FAR. When applicable, a lower simplified acquisition threshold used by the non-Federal entity must be authorized or not prohibited under State, local, or tribal laws or regulations." When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition The City did not follow controls related to ensuring procurement policies were followed. Questioned Costs None. Context While performing compliance procedures, it was noted that the City did not follow adopted policies for procurement. Cause Items purchased through procurement transactions were individually insignificant thus City believed procurement was not applicable. However, when applying the micro purchase threshold, a nonfederal entity should note the threshold applies to the aggregate purchase amount rather than the cost of individual items. Effect The City is not in compliance with procurement requirements. Contracts for construction, non- construction related procurements, and those over the simplified acquisition threshold may not be in compliance with the Uniform Guidance. Repeat Finding No. Recommendation We recommend the City review and update procurement policies for the entire City to ensure they meet the minimum requirements of 2 CFR 200 for all federal grants. View of Responsible Officials There is no disagreement with the finding.
2022-002 Special Reporting for Federal Funding Accountability and Transparency Act Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Community Development Block Grant - Entitlement Assistance Listing Number: 14.228 Award Period: January 1, 2022 through December 31, 2022 Type of Finding: Material Weakness in Internal Control over Compliance and Other Matter Criteria or Specific Requirement In accordance with 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and the Federal Funding Accountability and Transparency Act (FFATA) requires compliance with reporting requirements. The City should have internal controls designed to ensure compliance with those provisions. Condition During our audit testing, we noted that the City did not have adequate internal controls designed to ensure that reporting requirements related to FFATA were completed timely. Questioned Costs None. Context While performing audit procedures, it was noted that the City did not report subawards to subrecipients in excess of $30,000 as required by FFATA. Cause The City does not have a system of internal controls in place to ensure compliance over reporting requirements related to FFATA. Effect The City is not in compliance with reporting requirements. The City awarded one subaward in excess of $30,000 and did not complete the special reporting required by FFATA timely. Repeat Finding No. Recommendation We recommend the City design and implement internal controls designed to ensure compliance with reporting requirements under FFATA. View of Responsible Officials There is no disagreement with the finding. The City will continue to review and enhance policies and procedures to ensure compliance in future years.
2022-002 Special Reporting for Federal Funding Accountability and Transparency Act Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Community Development Block Grant - Entitlement Assistance Listing Number: 14.228 Award Period: January 1, 2022 through December 31, 2022 Type of Finding: Material Weakness in Internal Control over Compliance and Other Matter Criteria or Specific Requirement In accordance with 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and the Federal Funding Accountability and Transparency Act (FFATA) requires compliance with reporting requirements. The City should have internal controls designed to ensure compliance with those provisions. Condition During our audit testing, we noted that the City did not have adequate internal controls designed to ensure that reporting requirements related to FFATA were completed timely. Questioned Costs None. Context While performing audit procedures, it was noted that the City did not report subawards to subrecipients in excess of $30,000 as required by FFATA. Cause The City does not have a system of internal controls in place to ensure compliance over reporting requirements related to FFATA. Effect The City is not in compliance with reporting requirements. The City awarded one subaward in excess of $30,000 and did not complete the special reporting required by FFATA timely. Repeat Finding No. Recommendation We recommend the City design and implement internal controls designed to ensure compliance with reporting requirements under FFATA. View of Responsible Officials There is no disagreement with the finding. The City will continue to review and enhance policies and procedures to ensure compliance in future years.
2022-002 Special Reporting for Federal Funding Accountability and Transparency Act Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Community Development Block Grant - Entitlement Assistance Listing Number: 14.228 Award Period: January 1, 2022 through December 31, 2022 Type of Finding: Material Weakness in Internal Control over Compliance and Other Matter Criteria or Specific Requirement In accordance with 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and the Federal Funding Accountability and Transparency Act (FFATA) requires compliance with reporting requirements. The City should have internal controls designed to ensure compliance with those provisions. Condition During our audit testing, we noted that the City did not have adequate internal controls designed to ensure that reporting requirements related to FFATA were completed timely. Questioned Costs None. Context While performing audit procedures, it was noted that the City did not report subawards to subrecipients in excess of $30,000 as required by FFATA. Cause The City does not have a system of internal controls in place to ensure compliance over reporting requirements related to FFATA. Effect The City is not in compliance with reporting requirements. The City awarded one subaward in excess of $30,000 and did not complete the special reporting required by FFATA timely. Repeat Finding No. Recommendation We recommend the City design and implement internal controls designed to ensure compliance with reporting requirements under FFATA. View of Responsible Officials There is no disagreement with the finding. The City will continue to review and enhance policies and procedures to ensure compliance in future years.
2022-001 Procurement Federal Agency: U.S. Department of Treasury Federal Program Name: American Rescue Plan Act Assistance Listing Number: 21.027 Award Period: March 3, 2021 through December 31, 2024 Type of Finding: Material Weakness in Internal Control over Compliance and Other Matter Criteria or Specific Requirement 2 CFR 200.320(a)(2)(ii) requires that "The non-Federal entity is responsible for determining an appropriate simplified acquisition threshold based on internal controls, an evaluation of risk and its documented procurement procedures which must not exceed the threshold established in the FAR. When applicable, a lower simplified acquisition threshold used by the non-Federal entity must be authorized or not prohibited under State, local, or tribal laws or regulations." When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition The City did not follow controls related to ensuring procurement policies were followed. Questioned Costs None. Context While performing compliance procedures, it was noted that the City did not follow adopted policies for procurement. Cause Items purchased through procurement transactions were individually insignificant thus City believed procurement was not applicable. However, when applying the micro purchase threshold, a nonfederal entity should note the threshold applies to the aggregate purchase amount rather than the cost of individual items. Effect The City is not in compliance with procurement requirements. Contracts for construction, non- construction related procurements, and those over the simplified acquisition threshold may not be in compliance with the Uniform Guidance. Repeat Finding No. Recommendation We recommend the City review and update procurement policies for the entire City to ensure they meet the minimum requirements of 2 CFR 200 for all federal grants. View of Responsible Officials There is no disagreement with the finding.
2022-001 Procurement Federal Agency: U.S. Department of Treasury Federal Program Name: American Rescue Plan Act Assistance Listing Number: 21.027 Award Period: March 3, 2021 through December 31, 2024 Type of Finding: Material Weakness in Internal Control over Compliance and Other Matter Criteria or Specific Requirement 2 CFR 200.320(a)(2)(ii) requires that "The non-Federal entity is responsible for determining an appropriate simplified acquisition threshold based on internal controls, an evaluation of risk and its documented procurement procedures which must not exceed the threshold established in the FAR. When applicable, a lower simplified acquisition threshold used by the non-Federal entity must be authorized or not prohibited under State, local, or tribal laws or regulations." When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition The City did not follow controls related to ensuring procurement policies were followed. Questioned Costs None. Context While performing compliance procedures, it was noted that the City did not follow adopted policies for procurement. Cause Items purchased through procurement transactions were individually insignificant thus City believed procurement was not applicable. However, when applying the micro purchase threshold, a nonfederal entity should note the threshold applies to the aggregate purchase amount rather than the cost of individual items. Effect The City is not in compliance with procurement requirements. Contracts for construction, non- construction related procurements, and those over the simplified acquisition threshold may not be in compliance with the Uniform Guidance. Repeat Finding No. Recommendation We recommend the City review and update procurement policies for the entire City to ensure they meet the minimum requirements of 2 CFR 200 for all federal grants. View of Responsible Officials There is no disagreement with the finding.
2022-001 Procurement Federal Agency: U.S. Department of Treasury Federal Program Name: American Rescue Plan Act Assistance Listing Number: 21.027 Award Period: March 3, 2021 through December 31, 2024 Type of Finding: Material Weakness in Internal Control over Compliance and Other Matter Criteria or Specific Requirement 2 CFR 200.320(a)(2)(ii) requires that "The non-Federal entity is responsible for determining an appropriate simplified acquisition threshold based on internal controls, an evaluation of risk and its documented procurement procedures which must not exceed the threshold established in the FAR. When applicable, a lower simplified acquisition threshold used by the non-Federal entity must be authorized or not prohibited under State, local, or tribal laws or regulations." When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition The City did not follow controls related to ensuring procurement policies were followed. Questioned Costs None. Context While performing compliance procedures, it was noted that the City did not follow adopted policies for procurement. Cause Items purchased through procurement transactions were individually insignificant thus City believed procurement was not applicable. However, when applying the micro purchase threshold, a nonfederal entity should note the threshold applies to the aggregate purchase amount rather than the cost of individual items. Effect The City is not in compliance with procurement requirements. Contracts for construction, non- construction related procurements, and those over the simplified acquisition threshold may not be in compliance with the Uniform Guidance. Repeat Finding No. Recommendation We recommend the City review and update procurement policies for the entire City to ensure they meet the minimum requirements of 2 CFR 200 for all federal grants. View of Responsible Officials There is no disagreement with the finding.
2022-001 Procurement Federal Agency: U.S. Department of Treasury Federal Program Name: American Rescue Plan Act Assistance Listing Number: 21.027 Award Period: March 3, 2021 through December 31, 2024 Type of Finding: Material Weakness in Internal Control over Compliance and Other Matter Criteria or Specific Requirement 2 CFR 200.320(a)(2)(ii) requires that "The non-Federal entity is responsible for determining an appropriate simplified acquisition threshold based on internal controls, an evaluation of risk and its documented procurement procedures which must not exceed the threshold established in the FAR. When applicable, a lower simplified acquisition threshold used by the non-Federal entity must be authorized or not prohibited under State, local, or tribal laws or regulations." When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition The City did not follow controls related to ensuring procurement policies were followed. Questioned Costs None. Context While performing compliance procedures, it was noted that the City did not follow adopted policies for procurement. Cause Items purchased through procurement transactions were individually insignificant thus City believed procurement was not applicable. However, when applying the micro purchase threshold, a nonfederal entity should note the threshold applies to the aggregate purchase amount rather than the cost of individual items. Effect The City is not in compliance with procurement requirements. Contracts for construction, non- construction related procurements, and those over the simplified acquisition threshold may not be in compliance with the Uniform Guidance. Repeat Finding No. Recommendation We recommend the City review and update procurement policies for the entire City to ensure they meet the minimum requirements of 2 CFR 200 for all federal grants. View of Responsible Officials There is no disagreement with the finding.