Criteria or specific requirement: The City’s management is responsible for the presentation of financial statements in accordance with generally accepted accounting principles. In addition, the City’s management is responsible for the preparation of the schedule of expenditures of federal awards.
Condition: The City received a significant amount of grant funding during the year ending June 30, 2022 including federal funds that were received in advance. Material audit adjustments were required to increase grant receivables and grant revenue. In addition, previously recognized grant expenditures were removed from the current year activity.
Cause: The grant activity was primarily recorded on the cash basis in the general ledger, which is not consistent with generally accepted accounting principles.
Effect or potential effect: The controls over the financial activities of the City’s grants are weakened. The preliminary federal grant activity was materially misstated within the basic financial statements and in the Schedule of Expenditures of Federal Awards. The failure to reconcile the grant activity increases the risk that errors may occur and remain undetected.
Questioned costs: None.
Context: The City expended in excess of $750,000 in federal awards and assistance during the year ending June 30, 2022 requiring a compliance audit in accordance with the Uniform Guidance. The recognition of expenditures and the applicable federal revenue in the general ledger was not properly reconciled at the grant level and did not agree with the preliminary schedule of expenditures of federal awards provided for the compliance audit.
Recommendation: We recommend that grant activity be reconciled on a per grant basis. Grant awards are for a specified amount; therefore, grant revenue should agree with the corresponding grant expenditures. We further recommend that all federal award expenditures be reported on the Schedule of Expenditures of Federal Awards in accordance with the Uniform Guidance.
Views of Responsible Officials: The City’s management concurs with this audit finding.
Criteria or specific requirement: The City’s management is responsible for the presentation of financial statements in accordance with generally accepted accounting principles. In addition, the City’s management is responsible for the preparation of the schedule of expenditures of federal awards.
Condition: The City received a significant amount of grant funding during the year ending June 30, 2022 including federal funds that were received in advance. Material audit adjustments were required to increase grant receivables and grant revenue. In addition, previously recognized grant expenditures were removed from the current year activity.
Cause: The grant activity was primarily recorded on the cash basis in the general ledger, which is not consistent with generally accepted accounting principles.
Effect or potential effect: The controls over the financial activities of the City’s grants are weakened. The preliminary federal grant activity was materially misstated within the basic financial statements and in the Schedule of Expenditures of Federal Awards. The failure to reconcile the grant activity increases the risk that errors may occur and remain undetected.
Questioned costs: None.
Context: The City expended in excess of $750,000 in federal awards and assistance during the year ending June 30, 2022 requiring a compliance audit in accordance with the Uniform Guidance. The recognition of expenditures and the applicable federal revenue in the general ledger was not properly reconciled at the grant level and did not agree with the preliminary schedule of expenditures of federal awards provided for the compliance audit.
Recommendation: We recommend that grant activity be reconciled on a per grant basis. Grant awards are for a specified amount; therefore, grant revenue should agree with the corresponding grant expenditures. We further recommend that all federal award expenditures be reported on the Schedule of Expenditures of Federal Awards in accordance with the Uniform Guidance.
Views of Responsible Officials: The City’s management concurs with this audit finding.
Criteria or specific requirement: The City’s management is responsible for the presentation of financial statements in accordance with generally accepted accounting principles. In addition, the City’s management is responsible for the preparation of the schedule of expenditures of federal awards.
Condition: The City received a significant amount of grant funding during the year ending June 30, 2022 including federal funds that were received in advance. Material audit adjustments were required to increase grant receivables and grant revenue. In addition, previously recognized grant expenditures were removed from the current year activity.
Cause: The grant activity was primarily recorded on the cash basis in the general ledger, which is not consistent with generally accepted accounting principles.
Effect or potential effect: The controls over the financial activities of the City’s grants are weakened. The preliminary federal grant activity was materially misstated within the basic financial statements and in the Schedule of Expenditures of Federal Awards. The failure to reconcile the grant activity increases the risk that errors may occur and remain undetected.
Questioned costs: None.
Context: The City expended in excess of $750,000 in federal awards and assistance during the year ending June 30, 2022 requiring a compliance audit in accordance with the Uniform Guidance. The recognition of expenditures and the applicable federal revenue in the general ledger was not properly reconciled at the grant level and did not agree with the preliminary schedule of expenditures of federal awards provided for the compliance audit.
Recommendation: We recommend that grant activity be reconciled on a per grant basis. Grant awards are for a specified amount; therefore, grant revenue should agree with the corresponding grant expenditures. We further recommend that all federal award expenditures be reported on the Schedule of Expenditures of Federal Awards in accordance with the Uniform Guidance.
Views of Responsible Officials: The City’s management concurs with this audit finding.
Criteria or specific requirement: The City’s management is responsible for the presentation of financial statements in accordance with generally accepted accounting principles. In addition, the City’s management is responsible for the preparation of the schedule of expenditures of federal awards.
Condition: The City received a significant amount of grant funding during the year ending June 30, 2022 including federal funds that were received in advance. Material audit adjustments were required to increase grant receivables and grant revenue. In addition, previously recognized grant expenditures were removed from the current year activity.
Cause: The grant activity was primarily recorded on the cash basis in the general ledger, which is not consistent with generally accepted accounting principles.
Effect or potential effect: The controls over the financial activities of the City’s grants are weakened. The preliminary federal grant activity was materially misstated within the basic financial statements and in the Schedule of Expenditures of Federal Awards. The failure to reconcile the grant activity increases the risk that errors may occur and remain undetected.
Questioned costs: None.
Context: The City expended in excess of $750,000 in federal awards and assistance during the year ending June 30, 2022 requiring a compliance audit in accordance with the Uniform Guidance. The recognition of expenditures and the applicable federal revenue in the general ledger was not properly reconciled at the grant level and did not agree with the preliminary schedule of expenditures of federal awards provided for the compliance audit.
Recommendation: We recommend that grant activity be reconciled on a per grant basis. Grant awards are for a specified amount; therefore, grant revenue should agree with the corresponding grant expenditures. We further recommend that all federal award expenditures be reported on the Schedule of Expenditures of Federal Awards in accordance with the Uniform Guidance.
Views of Responsible Officials: The City’s management concurs with this audit finding.
Criteria or specific requirement: The City’s management is responsible for the presentation of financial statements in accordance with generally accepted accounting principles. In addition, the City’s management is responsible for the preparation of the schedule of expenditures of federal awards.
Condition: The City received a significant amount of grant funding during the year ending June 30, 2022 including federal funds that were received in advance. Material audit adjustments were required to increase grant receivables and grant revenue. In addition, previously recognized grant expenditures were removed from the current year activity.
Cause: The grant activity was primarily recorded on the cash basis in the general ledger, which is not consistent with generally accepted accounting principles.
Effect or potential effect: The controls over the financial activities of the City’s grants are weakened. The preliminary federal grant activity was materially misstated within the basic financial statements and in the Schedule of Expenditures of Federal Awards. The failure to reconcile the grant activity increases the risk that errors may occur and remain undetected.
Questioned costs: None.
Context: The City expended in excess of $750,000 in federal awards and assistance during the year ending June 30, 2022 requiring a compliance audit in accordance with the Uniform Guidance. The recognition of expenditures and the applicable federal revenue in the general ledger was not properly reconciled at the grant level and did not agree with the preliminary schedule of expenditures of federal awards provided for the compliance audit.
Recommendation: We recommend that grant activity be reconciled on a per grant basis. Grant awards are for a specified amount; therefore, grant revenue should agree with the corresponding grant expenditures. We further recommend that all federal award expenditures be reported on the Schedule of Expenditures of Federal Awards in accordance with the Uniform Guidance.
Views of Responsible Officials: The City’s management concurs with this audit finding.
Criteria or specific requirement: The City’s management is responsible for the presentation of financial statements in accordance with generally accepted accounting principles. In addition, the City’s management is responsible for the preparation of the schedule of expenditures of federal awards.
Condition: The City received a significant amount of grant funding during the year ending June 30, 2022 including federal funds that were received in advance. Material audit adjustments were required to increase grant receivables and grant revenue. In addition, previously recognized grant expenditures were removed from the current year activity.
Cause: The grant activity was primarily recorded on the cash basis in the general ledger, which is not consistent with generally accepted accounting principles.
Effect or potential effect: The controls over the financial activities of the City’s grants are weakened. The preliminary federal grant activity was materially misstated within the basic financial statements and in the Schedule of Expenditures of Federal Awards. The failure to reconcile the grant activity increases the risk that errors may occur and remain undetected.
Questioned costs: None.
Context: The City expended in excess of $750,000 in federal awards and assistance during the year ending June 30, 2022 requiring a compliance audit in accordance with the Uniform Guidance. The recognition of expenditures and the applicable federal revenue in the general ledger was not properly reconciled at the grant level and did not agree with the preliminary schedule of expenditures of federal awards provided for the compliance audit.
Recommendation: We recommend that grant activity be reconciled on a per grant basis. Grant awards are for a specified amount; therefore, grant revenue should agree with the corresponding grant expenditures. We further recommend that all federal award expenditures be reported on the Schedule of Expenditures of Federal Awards in accordance with the Uniform Guidance.
Views of Responsible Officials: The City’s management concurs with this audit finding.
Criteria or specific requirement: The City’s management is responsible for the presentation of financial statements in accordance with generally accepted accounting principles. In addition, the City’s management is responsible for the preparation of the schedule of expenditures of federal awards.
Condition: The City received a significant amount of grant funding during the year ending June 30, 2022 including federal funds that were received in advance. Material audit adjustments were required to increase grant receivables and grant revenue. In addition, previously recognized grant expenditures were removed from the current year activity.
Cause: The grant activity was primarily recorded on the cash basis in the general ledger, which is not consistent with generally accepted accounting principles.
Effect or potential effect: The controls over the financial activities of the City’s grants are weakened. The preliminary federal grant activity was materially misstated within the basic financial statements and in the Schedule of Expenditures of Federal Awards. The failure to reconcile the grant activity increases the risk that errors may occur and remain undetected.
Questioned costs: None.
Context: The City expended in excess of $750,000 in federal awards and assistance during the year ending June 30, 2022 requiring a compliance audit in accordance with the Uniform Guidance. The recognition of expenditures and the applicable federal revenue in the general ledger was not properly reconciled at the grant level and did not agree with the preliminary schedule of expenditures of federal awards provided for the compliance audit.
Recommendation: We recommend that grant activity be reconciled on a per grant basis. Grant awards are for a specified amount; therefore, grant revenue should agree with the corresponding grant expenditures. We further recommend that all federal award expenditures be reported on the Schedule of Expenditures of Federal Awards in accordance with the Uniform Guidance.
Views of Responsible Officials: The City’s management concurs with this audit finding.
Criteria or specific requirement: The City’s management is responsible for the presentation of financial statements in accordance with generally accepted accounting principles. In addition, the City’s management is responsible for the preparation of the schedule of expenditures of federal awards.
Condition: The City received a significant amount of grant funding during the year ending June 30, 2022 including federal funds that were received in advance. Material audit adjustments were required to increase grant receivables and grant revenue. In addition, previously recognized grant expenditures were removed from the current year activity.
Cause: The grant activity was primarily recorded on the cash basis in the general ledger, which is not consistent with generally accepted accounting principles.
Effect or potential effect: The controls over the financial activities of the City’s grants are weakened. The preliminary federal grant activity was materially misstated within the basic financial statements and in the Schedule of Expenditures of Federal Awards. The failure to reconcile the grant activity increases the risk that errors may occur and remain undetected.
Questioned costs: None.
Context: The City expended in excess of $750,000 in federal awards and assistance during the year ending June 30, 2022 requiring a compliance audit in accordance with the Uniform Guidance. The recognition of expenditures and the applicable federal revenue in the general ledger was not properly reconciled at the grant level and did not agree with the preliminary schedule of expenditures of federal awards provided for the compliance audit.
Recommendation: We recommend that grant activity be reconciled on a per grant basis. Grant awards are for a specified amount; therefore, grant revenue should agree with the corresponding grant expenditures. We further recommend that all federal award expenditures be reported on the Schedule of Expenditures of Federal Awards in accordance with the Uniform Guidance.
Views of Responsible Officials: The City’s management concurs with this audit finding.
Criteria or specific requirement: The City’s management is responsible for the presentation of financial statements in accordance with generally accepted accounting principles. In addition, the City’s management is responsible for the preparation of the schedule of expenditures of federal awards.
Condition: The City received a significant amount of grant funding during the year ending June 30, 2022 including federal funds that were received in advance. Material audit adjustments were required to increase grant receivables and grant revenue. In addition, previously recognized grant expenditures were removed from the current year activity.
Cause: The grant activity was primarily recorded on the cash basis in the general ledger, which is not consistent with generally accepted accounting principles.
Effect or potential effect: The controls over the financial activities of the City’s grants are weakened. The preliminary federal grant activity was materially misstated within the basic financial statements and in the Schedule of Expenditures of Federal Awards. The failure to reconcile the grant activity increases the risk that errors may occur and remain undetected.
Questioned costs: None.
Context: The City expended in excess of $750,000 in federal awards and assistance during the year ending June 30, 2022 requiring a compliance audit in accordance with the Uniform Guidance. The recognition of expenditures and the applicable federal revenue in the general ledger was not properly reconciled at the grant level and did not agree with the preliminary schedule of expenditures of federal awards provided for the compliance audit.
Recommendation: We recommend that grant activity be reconciled on a per grant basis. Grant awards are for a specified amount; therefore, grant revenue should agree with the corresponding grant expenditures. We further recommend that all federal award expenditures be reported on the Schedule of Expenditures of Federal Awards in accordance with the Uniform Guidance.
Views of Responsible Officials: The City’s management concurs with this audit finding.
Criteria or specific requirement: The City’s management is responsible for the presentation of financial statements in accordance with generally accepted accounting principles. In addition, the City’s management is responsible for the preparation of the schedule of expenditures of federal awards.
Condition: The City received a significant amount of grant funding during the year ending June 30, 2022 including federal funds that were received in advance. Material audit adjustments were required to increase grant receivables and grant revenue. In addition, previously recognized grant expenditures were removed from the current year activity.
Cause: The grant activity was primarily recorded on the cash basis in the general ledger, which is not consistent with generally accepted accounting principles.
Effect or potential effect: The controls over the financial activities of the City’s grants are weakened. The preliminary federal grant activity was materially misstated within the basic financial statements and in the Schedule of Expenditures of Federal Awards. The failure to reconcile the grant activity increases the risk that errors may occur and remain undetected.
Questioned costs: None.
Context: The City expended in excess of $750,000 in federal awards and assistance during the year ending June 30, 2022 requiring a compliance audit in accordance with the Uniform Guidance. The recognition of expenditures and the applicable federal revenue in the general ledger was not properly reconciled at the grant level and did not agree with the preliminary schedule of expenditures of federal awards provided for the compliance audit.
Recommendation: We recommend that grant activity be reconciled on a per grant basis. Grant awards are for a specified amount; therefore, grant revenue should agree with the corresponding grant expenditures. We further recommend that all federal award expenditures be reported on the Schedule of Expenditures of Federal Awards in accordance with the Uniform Guidance.
Views of Responsible Officials: The City’s management concurs with this audit finding.
Criteria or specific requirement: The City’s management is responsible for the presentation of financial statements in accordance with generally accepted accounting principles. In addition, the City’s management is responsible for the preparation of the schedule of expenditures of federal awards.
Condition: The City received a significant amount of grant funding during the year ending June 30, 2022 including federal funds that were received in advance. Material audit adjustments were required to increase grant receivables and grant revenue. In addition, previously recognized grant expenditures were removed from the current year activity.
Cause: The grant activity was primarily recorded on the cash basis in the general ledger, which is not consistent with generally accepted accounting principles.
Effect or potential effect: The controls over the financial activities of the City’s grants are weakened. The preliminary federal grant activity was materially misstated within the basic financial statements and in the Schedule of Expenditures of Federal Awards. The failure to reconcile the grant activity increases the risk that errors may occur and remain undetected.
Questioned costs: None.
Context: The City expended in excess of $750,000 in federal awards and assistance during the year ending June 30, 2022 requiring a compliance audit in accordance with the Uniform Guidance. The recognition of expenditures and the applicable federal revenue in the general ledger was not properly reconciled at the grant level and did not agree with the preliminary schedule of expenditures of federal awards provided for the compliance audit.
Recommendation: We recommend that grant activity be reconciled on a per grant basis. Grant awards are for a specified amount; therefore, grant revenue should agree with the corresponding grant expenditures. We further recommend that all federal award expenditures be reported on the Schedule of Expenditures of Federal Awards in accordance with the Uniform Guidance.
Views of Responsible Officials: The City’s management concurs with this audit finding.
Criteria or specific requirement: The City’s management is responsible for the presentation of financial statements in accordance with generally accepted accounting principles. In addition, the City’s management is responsible for the preparation of the schedule of expenditures of federal awards.
Condition: The City received a significant amount of grant funding during the year ending June 30, 2022 including federal funds that were received in advance. Material audit adjustments were required to increase grant receivables and grant revenue. In addition, previously recognized grant expenditures were removed from the current year activity.
Cause: The grant activity was primarily recorded on the cash basis in the general ledger, which is not consistent with generally accepted accounting principles.
Effect or potential effect: The controls over the financial activities of the City’s grants are weakened. The preliminary federal grant activity was materially misstated within the basic financial statements and in the Schedule of Expenditures of Federal Awards. The failure to reconcile the grant activity increases the risk that errors may occur and remain undetected.
Questioned costs: None.
Context: The City expended in excess of $750,000 in federal awards and assistance during the year ending June 30, 2022 requiring a compliance audit in accordance with the Uniform Guidance. The recognition of expenditures and the applicable federal revenue in the general ledger was not properly reconciled at the grant level and did not agree with the preliminary schedule of expenditures of federal awards provided for the compliance audit.
Recommendation: We recommend that grant activity be reconciled on a per grant basis. Grant awards are for a specified amount; therefore, grant revenue should agree with the corresponding grant expenditures. We further recommend that all federal award expenditures be reported on the Schedule of Expenditures of Federal Awards in accordance with the Uniform Guidance.
Views of Responsible Officials: The City’s management concurs with this audit finding.
Criteria or specific requirement: The City’s management is responsible for the presentation of financial statements in accordance with generally accepted accounting principles. In addition, the City’s management is responsible for the preparation of the schedule of expenditures of federal awards.
Condition: The City received a significant amount of grant funding during the year ending June 30, 2022 including federal funds that were received in advance. Material audit adjustments were required to increase grant receivables and grant revenue. In addition, previously recognized grant expenditures were removed from the current year activity.
Cause: The grant activity was primarily recorded on the cash basis in the general ledger, which is not consistent with generally accepted accounting principles.
Effect or potential effect: The controls over the financial activities of the City’s grants are weakened. The preliminary federal grant activity was materially misstated within the basic financial statements and in the Schedule of Expenditures of Federal Awards. The failure to reconcile the grant activity increases the risk that errors may occur and remain undetected.
Questioned costs: None.
Context: The City expended in excess of $750,000 in federal awards and assistance during the year ending June 30, 2022 requiring a compliance audit in accordance with the Uniform Guidance. The recognition of expenditures and the applicable federal revenue in the general ledger was not properly reconciled at the grant level and did not agree with the preliminary schedule of expenditures of federal awards provided for the compliance audit.
Recommendation: We recommend that grant activity be reconciled on a per grant basis. Grant awards are for a specified amount; therefore, grant revenue should agree with the corresponding grant expenditures. We further recommend that all federal award expenditures be reported on the Schedule of Expenditures of Federal Awards in accordance with the Uniform Guidance.
Views of Responsible Officials: The City’s management concurs with this audit finding.
Criteria or specific requirement: The City’s management is responsible for the presentation of financial statements in accordance with generally accepted accounting principles. In addition, the City’s management is responsible for the preparation of the schedule of expenditures of federal awards.
Condition: The City received a significant amount of grant funding during the year ending June 30, 2022 including federal funds that were received in advance. Material audit adjustments were required to increase grant receivables and grant revenue. In addition, previously recognized grant expenditures were removed from the current year activity.
Cause: The grant activity was primarily recorded on the cash basis in the general ledger, which is not consistent with generally accepted accounting principles.
Effect or potential effect: The controls over the financial activities of the City’s grants are weakened. The preliminary federal grant activity was materially misstated within the basic financial statements and in the Schedule of Expenditures of Federal Awards. The failure to reconcile the grant activity increases the risk that errors may occur and remain undetected.
Questioned costs: None.
Context: The City expended in excess of $750,000 in federal awards and assistance during the year ending June 30, 2022 requiring a compliance audit in accordance with the Uniform Guidance. The recognition of expenditures and the applicable federal revenue in the general ledger was not properly reconciled at the grant level and did not agree with the preliminary schedule of expenditures of federal awards provided for the compliance audit.
Recommendation: We recommend that grant activity be reconciled on a per grant basis. Grant awards are for a specified amount; therefore, grant revenue should agree with the corresponding grant expenditures. We further recommend that all federal award expenditures be reported on the Schedule of Expenditures of Federal Awards in accordance with the Uniform Guidance.
Views of Responsible Officials: The City’s management concurs with this audit finding.