FAC Explorer

Audit 49745

FY End
2022-09-30
Total Expended
$6.15M
Findings
2
Programs
10
Organization: City of Anniston, Alabama (AL)
Year: 2022 Accepted: 2023-08-16
Auditor: Henderson Hutcherson & McCullough PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
47407 2022-001 Significant Deficiency - L
623849 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
20.106 Airport Improvement Program $2.24M Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.40M Yes 0
14.218 Community Development Block Grants/entitlement Grants $982,018 - 0
14.239 Home Investment Partnerships Program $605,984 - 0
20.205 Highway Planning and Construction $360,037 - 0
15.904 Historic Preservation Fund Grants-in-Aid $274,765 Yes 1
59.075 Shuttered Venue Operators Grant Program $156,017 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $103,292 - 0
45.312 National Leadership Grants $32,080 - 0
16.607 Bulletproof Vest Partnership Program $4,263 - 0

Contacts

Name Title Type
RLF2KHANEAW8 Jessica Leonard Auditee
2562317731 Garrett Williams Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Note 1. Basis of Presentation - The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the City of Anniston, Alabama (the City) under programs of the federal government for the year ended September 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 assets, or cash flows of the City. Note 2. Summary of Significant Accounting Policies - Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in the Uniform Guidance, whereincertain 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.

Finding Details

Finding 2022-001
Finding 2022-001: 2016 HPF AACR ? Reporting Assistance Listing Title: 2016 HPF AACR ? City of Anniston Assistance Listing Number: 15.904 Federal Award Year: 2018 Federal Agency: Department of Interior Type of Finding: Significant Deficiency Category of Finding: Reporting Questioned Costs: $0 Condition: The City did not submit required grant reports within the required timeframe. Cause: The City was behind in spending grant funds within the allowed timeframe which led to them falling behind in filing the applicable reports in the required timeframe. Criteria: Following of compliance requirements. Effect: Reporting compliance requirements were not met for one of the City?s federal grants. Recommendation: Before undergoing any future federal grant activities the City should have a plan in place to ensure all required compliance requirements will be met in the required timeframe allowed under the federal grant guidelines. Views of the Responsible Officials: The officials concur with the finding. Corrective Action Plan: See letter provided by management.
Finding 2022-001
Finding 2022-001: 2016 HPF AACR ? Reporting Assistance Listing Title: 2016 HPF AACR ? City of Anniston Assistance Listing Number: 15.904 Federal Award Year: 2018 Federal Agency: Department of Interior Type of Finding: Significant Deficiency Category of Finding: Reporting Questioned Costs: $0 Condition: The City did not submit required grant reports within the required timeframe. Cause: The City was behind in spending grant funds within the allowed timeframe which led to them falling behind in filing the applicable reports in the required timeframe. Criteria: Following of compliance requirements. Effect: Reporting compliance requirements were not met for one of the City?s federal grants. Recommendation: Before undergoing any future federal grant activities the City should have a plan in place to ensure all required compliance requirements will be met in the required timeframe allowed under the federal grant guidelines. Views of the Responsible Officials: The officials concur with the finding. Corrective Action Plan: See letter provided by management.