FAC Explorer

Audit 50888

FY End
2022-12-31
Total Expended
$213.14M
Findings
14
Programs
67
Organization: City of Milwaukee, Wisconsin (WI)
Year: 2022 Accepted: 2023-07-24
Auditor: Baker Tilly US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
52205 2022-001 Significant Deficiency - L
52206 2022-001 Significant Deficiency - L
52207 2022-001 Significant Deficiency - L
52208 2022-001 Significant Deficiency - L
52209 2022-001 Significant Deficiency - L
52210 2022-001 Significant Deficiency - L
52211 2022-001 Significant Deficiency - L
628647 2022-001 Significant Deficiency - L
628648 2022-001 Significant Deficiency - L
628649 2022-001 Significant Deficiency - L
628650 2022-001 Significant Deficiency - L
628651 2022-001 Significant Deficiency - L
628652 2022-001 Significant Deficiency - L
628653 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.023 Emergency Rental Assistance Program $43.59M Yes 0
14.239 Home Investment Partnerships Program $9.91M - 0
20.823 Port Infrastructure Development Program (b) $6.77M - 0
66.468 Capitalization Grants for Drinking Water State Revolving Funds $4.81M Yes 0
20.205 Highway Planning and Construction $4.62M - 0
21.019 Coronavirus Relief Fund $2.54M - 0
14.900 Lead-Based Paint Hazard Control in Privately-Owned Housing $1.70M - 0
16.034 Coronavirus Emergency Supplemental Funding Program $1.45M - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $1.26M - 0
14.256 Neiborhood Stabilization Program $1.20M - 0
16.922 Equitable Sharing Program $1.06M - 0
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $871,454 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $829,301 - 0
14.218 Community Development Block Grants/entitlement Grants $740,000 Yes 0
14.241 Housing Opportunities for Persons with Aids $700,472 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $676,754 - 0
93.137 Community Programs to Improve Minority Health Grant Program $611,664 - 0
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $496,632 - 0
14.267 Continuum of Care Program $368,044 - 0
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nations Health $365,184 - 0
93.000 Impact of Immune Failure on Sars-Cov-2 $363,040 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $323,488 - 0
93.268 Immunization Cooperative Agreements $286,783 - 0
93.778 Medical Assistance Program $280,076 - 0
16.838 Comprehensive Opioid Abuse Site-Based Program $278,847 - 0
20.507 Federal Transit_formula Grants $273,437 - 0
16.021 Justice Systems Response to Families $162,580 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $150,000 - 0
93.322 Csels Partnership: Strengthening Public Health Laboratories $136,672 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $121,079 - 0
93.926 Healthy Start Initiative $112,465 - 0
93.069 Public Health Emergency Preparedness $106,810 - 0
10.664 Cooperative Forestry Assistance $101,252 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $83,081 - 0
93.994 Maternal and Child Health Services Block Grant to the States $79,807 - 0
95.001 High Intensity Drug Trafficking Areas Program $55,089 - 0
20.616 National Priority Safety Programs $50,870 - 0
93.539 Pphf Capacity Building Assistance to Strengthen Public Health Immunization Infrastructure and Performance Financed in Part by Prevention and Public Health Funds $45,528 - 0
66.312 State Environmental Justice Cooperative Agreement Program $42,734 - 0
93.940 Hiv Prevention Activities_health Department Based $27,000 - 0
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $26,323 - 0
93.991 Preventive Health and Health Services Block Grant $25,662 - 0
93.103 Food and Drug Administration_research $23,429 - 0
45.024 Promotion of the Arts_grants to Organizations and Individuals $23,060 - 0
81.128 Energy Efficiency and Conservation Block Grant Program (eecbg) $19,859 - 0
16.710 Public Safety Partnership and Community Policing Grants $18,346 Yes 0
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $17,920 - 0
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $15,459 - 0
97.067 Homeland Security Grant Program $15,000 - 0
45.312 National Leadership Grants $13,872 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $11,800 - 0
16.888 Consolidated and Technical Assistance Grant Program to Address Children and Youth Experiencing Domestic and Sexual Violence and Engage Men and Boys As Allies $10,387 - 0
93.436 Well-Integrated Screening and Evaluation for Women Across the Nation (wisewoman) $10,000 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $7,029 Yes 0
16.817 Byrne Criminal Justice Innovation Program $6,676 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $6,413 - 0
20.600 State and Community Highway Safety $4,024 - 0
16.839 Stop School Violence $3,839 - 0
93.810 Paul Coverdell National Acute Stroke Program National Center for Chronic Disease Prevention and Health Promotion $3,466 - 0
16.543 Missing Children's Assistance $3,231 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $1,570 Yes 0
16.726 Juvenile Mentoring Program $900 - 0
20.933 National Infrastructure Investments $189 - 0
11.419 Coastal Zone Management Administration Awards $153 - 0
14.905 Lead Hazard Reduction Demonstration Grant Program $-242 - 0
14.231 Emergency Solutions Grant Program $-5,221 - 0
16.751 Edward Byrne Memorial Competitive Grant Program $-23,071 - 0

Contacts

Name Title Type
JYGKV746MNG2 Claudia Orugbani Auditee
4142862309 Amanda Blomberg Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances Accounting Policies: The City has a centralized accounting system for grant programs. The accounting records for grant programs are maintained on the modified accrual basis of accounting. Under this basis, revenues are recognized in the accounting period in which all eligibility requirements have been satisfied and the resources are available. Eligibility requirements include timing requirements which specify the year when the resources are required to be used or the fiscal year when use is first permitted, matching requirements in which the City must provide local resources to be used for specified purpose, and expenditure requirements in which the resources are provided to the City on a reimbursement basis.Budgetary control is maintained by a formal appropriation and encumbrance system. Encumbrances are made against appropriations prior to issuance of purchase requisitions. Purchase requisitions which exceed appropriation balances are not released until additional appropriations are made available. Expenditures are recorded when the services or materials are received.Accounting and budgeting for grants is further controlled by Milwaukee Code of Ordinances Section 304 81. This ordinance provides that no grant programs can be put into operation (expenditures incurred) unless the program has been approved by the Common Council of the City of Milwaukee. It also provides other procedural guidelines for budgeting and accounting of grant programs. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS (14.218) - Balances outstanding at the end of the audit period were 3560275. COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS (14.218) - Balances outstanding at the end of the audit period were 740000. COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII (14.228) - Balances outstanding at the end of the audit period were 259000. COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII (14.228) - Balances outstanding at the end of the audit period were 150000. HOME INVESTMENT PARTNERSHIPS PROGRAM (14.239) - Balances outstanding at the end of the audit period were 511331. HOME INVESTMENT PARTNERSHIPS PROGRAM (14.239) - Balances outstanding at the end of the audit period were 647176. HOME INVESTMENT PARTNERSHIPS PROGRAM (14.239) - Balances outstanding at the end of the audit period were 33753. HOME INVESTMENT PARTNERSHIPS PROGRAM (14.239) - Balances outstanding at the end of the audit period were 17603. HOME INVESTMENT PARTNERSHIPS PROGRAM (14.239) - Balances outstanding at the end of the audit period were 9912509. NEIBORHOOD STABILIZATION PROGRAM (14.256) - Balances outstanding at the end of the audit period were 1204675.
Title: Reporting Entity Accounting Policies: The City has a centralized accounting system for grant programs. The accounting records for grant programs are maintained on the modified accrual basis of accounting. Under this basis, revenues are recognized in the accounting period in which all eligibility requirements have been satisfied and the resources are available. Eligibility requirements include timing requirements which specify the year when the resources are required to be used or the fiscal year when use is first permitted, matching requirements in which the City must provide local resources to be used for specified purpose, and expenditure requirements in which the resources are provided to the City on a reimbursement basis.Budgetary control is maintained by a formal appropriation and encumbrance system. Encumbrances are made against appropriations prior to issuance of purchase requisitions. Purchase requisitions which exceed appropriation balances are not released until additional appropriations are made available. Expenditures are recorded when the services or materials are received.Accounting and budgeting for grants is further controlled by Milwaukee Code of Ordinances Section 304 81. This ordinance provides that no grant programs can be put into operation (expenditures incurred) unless the program has been approved by the Common Council of the City of Milwaukee. It also provides other procedural guidelines for budgeting and accounting of grant programs. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The funds and entities presented in the City of Milwaukees Federal and State Single Audit Report are controlled by or are dependent on the City of Milwaukee (the City). The basis for defining the reporting entity of the City of Milwaukee is discussed in the summary of significant accounting policies note in the Citys Annual Comprehensive Financial Report, which can be found on the Citys website at http:city.milwaukee.gov/AnnualComprehensiveFinancialReport. The Assistance Listing Number (ALN) or State Appropriation Number has been provided on the accompanying schedule of expenditures of federal, state, and other awards to the extent it is available.Financial data for the Milwaukee Public School System, the Milwaukee Metropolitan Sewerage District, Milwaukee County government, Wisconsin Center District and the Milwaukee Area Technical College have not been included in this report. These governmental entities are not considered component units of the City, the primary government, because these entities do not meet the criteria established by Governmental Accounting Standards Board Statement (GASB) No. 14, The Financial Reporting Entity (as amended by GASB No. 39 and GASB No. 61).Grants made directly to the Citys component units, the Redevelopment Authority of the City of Milwaukee (RACM) and the Neighborhood Improvement Development Corporation (NIDC) are not included in this report. The Redevelopment Authority and the Neighborhood Improvement Development Corporation publish separate financial and single audit reports.
Title: Annual Comprehensive Financial Report Accounting Policies: The City has a centralized accounting system for grant programs. The accounting records for grant programs are maintained on the modified accrual basis of accounting. Under this basis, revenues are recognized in the accounting period in which all eligibility requirements have been satisfied and the resources are available. Eligibility requirements include timing requirements which specify the year when the resources are required to be used or the fiscal year when use is first permitted, matching requirements in which the City must provide local resources to be used for specified purpose, and expenditure requirements in which the resources are provided to the City on a reimbursement basis.Budgetary control is maintained by a formal appropriation and encumbrance system. Encumbrances are made against appropriations prior to issuance of purchase requisitions. Purchase requisitions which exceed appropriation balances are not released until additional appropriations are made available. Expenditures are recorded when the services or materials are received.Accounting and budgeting for grants is further controlled by Milwaukee Code of Ordinances Section 304 81. This ordinance provides that no grant programs can be put into operation (expenditures incurred) unless the program has been approved by the Common Council of the City of Milwaukee. It also provides other procedural guidelines for budgeting and accounting of grant programs. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. In the Annual Comprehensive Financial Report, City grant projects are accounted for in the Special Revenue Funds, Capital Projects Funds, and Enterprise Funds. Details on the individual grant projects are not readily identifiable in the Annual Comprehensive Financial Report. However, allowable grantor expenditures as reported within the schedule of expenditures of federal, state, and other awards have been reconciled with the balances reported within the Annual Comprehensive Financial Report.
Title: Loan Programs Accounting Policies: The City has a centralized accounting system for grant programs. The accounting records for grant programs are maintained on the modified accrual basis of accounting. Under this basis, revenues are recognized in the accounting period in which all eligibility requirements have been satisfied and the resources are available. Eligibility requirements include timing requirements which specify the year when the resources are required to be used or the fiscal year when use is first permitted, matching requirements in which the City must provide local resources to be used for specified purpose, and expenditure requirements in which the resources are provided to the City on a reimbursement basis.Budgetary control is maintained by a formal appropriation and encumbrance system. Encumbrances are made against appropriations prior to issuance of purchase requisitions. Purchase requisitions which exceed appropriation balances are not released until additional appropriations are made available. Expenditures are recorded when the services or materials are received.Accounting and budgeting for grants is further controlled by Milwaukee Code of Ordinances Section 304 81. This ordinance provides that no grant programs can be put into operation (expenditures incurred) unless the program has been approved by the Common Council of the City of Milwaukee. It also provides other procedural guidelines for budgeting and accounting of grant programs. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The City provides loans to various businesses and individuals using funds from various grant programs. These loans are primarily for the rehabilitation of commercial and residential properties. Please refer to the table in Note 4 of the notes to the SEFA for outstanding balances by grant program as of 12/31/2022.
Title: Related Party Transactions Accounting Policies: The City has a centralized accounting system for grant programs. The accounting records for grant programs are maintained on the modified accrual basis of accounting. Under this basis, revenues are recognized in the accounting period in which all eligibility requirements have been satisfied and the resources are available. Eligibility requirements include timing requirements which specify the year when the resources are required to be used or the fiscal year when use is first permitted, matching requirements in which the City must provide local resources to be used for specified purpose, and expenditure requirements in which the resources are provided to the City on a reimbursement basis.Budgetary control is maintained by a formal appropriation and encumbrance system. Encumbrances are made against appropriations prior to issuance of purchase requisitions. Purchase requisitions which exceed appropriation balances are not released until additional appropriations are made available. Expenditures are recorded when the services or materials are received.Accounting and budgeting for grants is further controlled by Milwaukee Code of Ordinances Section 304 81. This ordinance provides that no grant programs can be put into operation (expenditures incurred) unless the program has been approved by the Common Council of the City of Milwaukee. It also provides other procedural guidelines for budgeting and accounting of grant programs. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The City expended $19,226 in 2022 of its CDBG funds for the RACM. The expenditures incurred by RACM related to CDBG planning and environmental inspection reviews of rehabilitation projects in the City. The City entered into a cooperation agreement with RACM, which detailed responsibilities and allowable expenditure categories.
Title: State Programs Excluded from Testing Accounting Policies: The City has a centralized accounting system for grant programs. The accounting records for grant programs are maintained on the modified accrual basis of accounting. Under this basis, revenues are recognized in the accounting period in which all eligibility requirements have been satisfied and the resources are available. Eligibility requirements include timing requirements which specify the year when the resources are required to be used or the fiscal year when use is first permitted, matching requirements in which the City must provide local resources to be used for specified purpose, and expenditure requirements in which the resources are provided to the City on a reimbursement basis.Budgetary control is maintained by a formal appropriation and encumbrance system. Encumbrances are made against appropriations prior to issuance of purchase requisitions. Purchase requisitions which exceed appropriation balances are not released until additional appropriations are made available. Expenditures are recorded when the services or materials are received.Accounting and budgeting for grants is further controlled by Milwaukee Code of Ordinances Section 304 81. This ordinance provides that no grant programs can be put into operation (expenditures incurred) unless the program has been approved by the Common Council of the City of Milwaukee. It also provides other procedural guidelines for budgeting and accounting of grant programs. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Certain programs funded by the State of Wisconsin that are included in the schedule of expenditures of federal, state and other awards are not required to be tested under Wisconsin State Single Audit Guidelines as follows:?Local Roads Improvement Program (State ID #395.206)
Title: Subsequent Event Accounting Policies: The City has a centralized accounting system for grant programs. The accounting records for grant programs are maintained on the modified accrual basis of accounting. Under this basis, revenues are recognized in the accounting period in which all eligibility requirements have been satisfied and the resources are available. Eligibility requirements include timing requirements which specify the year when the resources are required to be used or the fiscal year when use is first permitted, matching requirements in which the City must provide local resources to be used for specified purpose, and expenditure requirements in which the resources are provided to the City on a reimbursement basis.Budgetary control is maintained by a formal appropriation and encumbrance system. Encumbrances are made against appropriations prior to issuance of purchase requisitions. Purchase requisitions which exceed appropriation balances are not released until additional appropriations are made available. Expenditures are recorded when the services or materials are received.Accounting and budgeting for grants is further controlled by Milwaukee Code of Ordinances Section 304 81. This ordinance provides that no grant programs can be put into operation (expenditures incurred) unless the program has been approved by the Common Council of the City of Milwaukee. It also provides other procedural guidelines for budgeting and accounting of grant programs. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The City of Milwaukee received a total of $394 million of direct award through the American Rescue Plan Act State and Local Fiscal Recovery Relief Fund (SLFRF) in response to the COVID-19 global pandemic. The SLFRF will provide direct relief to units of local government to speed up recovery from the economic and other impact of the COVID-19 pandemic. The City received the SLFRF in two installments of $197 million each in May 2021 and in June 2022. Remaining SLFRF funds of $319 million as of year-end will be used to cover costs incurred through December 2024. Additionally, the City received a total of $108 million in direct awards under the American Rescue Plan - Emergency Rental Assistance (ERA). $37 million of ERA funding remains at year end and will be used to assist eligible households facing rental debt and fear of evictions and loss of basic housing security in the subsequent year.

Finding Details

Finding 2022-001
FINDING 2022-001 Assistance Listing Number and Title 14.218 ? Community Development Block Grant - Entitlement Grants Cluster: Community Development Block Grant and COVID-19 Community Development Block Grant Federal Agency U.S. Department of Housing and Urban Development Pass-through Agency Not applicable Award Numbers / Years B-XX-MC-55-0006, B-20-MW-55-0006 / 2016-2022 Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA), direct recipients of federal awards are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Reporting is due no later than the last day of the month following the month in which the subaward obligation was made. Condition/Context: FFATA reports were not submitted during calendar year 2022 for the CDBG program. Because no submissions were made, we did not select a sample for testing. Effect: Reporting required under the FFATA was not completed, therefore, information about subawards was not shared with the federal government. Questioned Costs: None. Cause: There was turnover in the position responsible for the FFATA reporting. These responsibilities did not get passed on to another individual. Recommendation: We recommend the City establish written procedures for filing reports under FFATA as a reference to other personnel in the case of employee turnover, absences, or shifts in responsibilities. Views of Responsible Officials: The City of Milwaukee Community Development Grants Administration (CDGA) recognizes the importance and requirements of the Federal Funding Accountability and Transparency Act (FFATA) reporting. CDGA has established a protocol for the timely submission of FFATA requirements. These procedures cover all eligible grant reporting for first-tier subawards ($30,000 or more) to the FFATA Reporting System (FSRS). Additionally, a third-party vendor?s services have been contracted to collect, review and submit all Fiscal Year 2022 FFATA and Fiscal Year 2023 FFATA eligible grant reporting in the FSRS reporting system.
Finding 2022-001
FINDING 2022-001 Assistance Listing Number and Title 14.218 ? Community Development Block Grant - Entitlement Grants Cluster: Community Development Block Grant and COVID-19 Community Development Block Grant Federal Agency U.S. Department of Housing and Urban Development Pass-through Agency Not applicable Award Numbers / Years B-XX-MC-55-0006, B-20-MW-55-0006 / 2016-2022 Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA), direct recipients of federal awards are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Reporting is due no later than the last day of the month following the month in which the subaward obligation was made. Condition/Context: FFATA reports were not submitted during calendar year 2022 for the CDBG program. Because no submissions were made, we did not select a sample for testing. Effect: Reporting required under the FFATA was not completed, therefore, information about subawards was not shared with the federal government. Questioned Costs: None. Cause: There was turnover in the position responsible for the FFATA reporting. These responsibilities did not get passed on to another individual. Recommendation: We recommend the City establish written procedures for filing reports under FFATA as a reference to other personnel in the case of employee turnover, absences, or shifts in responsibilities. Views of Responsible Officials: The City of Milwaukee Community Development Grants Administration (CDGA) recognizes the importance and requirements of the Federal Funding Accountability and Transparency Act (FFATA) reporting. CDGA has established a protocol for the timely submission of FFATA requirements. These procedures cover all eligible grant reporting for first-tier subawards ($30,000 or more) to the FFATA Reporting System (FSRS). Additionally, a third-party vendor?s services have been contracted to collect, review and submit all Fiscal Year 2022 FFATA and Fiscal Year 2023 FFATA eligible grant reporting in the FSRS reporting system.
Finding 2022-001
FINDING 2022-001 Assistance Listing Number and Title 14.218 ? Community Development Block Grant - Entitlement Grants Cluster: Community Development Block Grant and COVID-19 Community Development Block Grant Federal Agency U.S. Department of Housing and Urban Development Pass-through Agency Not applicable Award Numbers / Years B-XX-MC-55-0006, B-20-MW-55-0006 / 2016-2022 Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA), direct recipients of federal awards are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Reporting is due no later than the last day of the month following the month in which the subaward obligation was made. Condition/Context: FFATA reports were not submitted during calendar year 2022 for the CDBG program. Because no submissions were made, we did not select a sample for testing. Effect: Reporting required under the FFATA was not completed, therefore, information about subawards was not shared with the federal government. Questioned Costs: None. Cause: There was turnover in the position responsible for the FFATA reporting. These responsibilities did not get passed on to another individual. Recommendation: We recommend the City establish written procedures for filing reports under FFATA as a reference to other personnel in the case of employee turnover, absences, or shifts in responsibilities. Views of Responsible Officials: The City of Milwaukee Community Development Grants Administration (CDGA) recognizes the importance and requirements of the Federal Funding Accountability and Transparency Act (FFATA) reporting. CDGA has established a protocol for the timely submission of FFATA requirements. These procedures cover all eligible grant reporting for first-tier subawards ($30,000 or more) to the FFATA Reporting System (FSRS). Additionally, a third-party vendor?s services have been contracted to collect, review and submit all Fiscal Year 2022 FFATA and Fiscal Year 2023 FFATA eligible grant reporting in the FSRS reporting system.
Finding 2022-001
FINDING 2022-001 Assistance Listing Number and Title 14.218 ? Community Development Block Grant - Entitlement Grants Cluster: Community Development Block Grant and COVID-19 Community Development Block Grant Federal Agency U.S. Department of Housing and Urban Development Pass-through Agency Not applicable Award Numbers / Years B-XX-MC-55-0006, B-20-MW-55-0006 / 2016-2022 Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA), direct recipients of federal awards are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Reporting is due no later than the last day of the month following the month in which the subaward obligation was made. Condition/Context: FFATA reports were not submitted during calendar year 2022 for the CDBG program. Because no submissions were made, we did not select a sample for testing. Effect: Reporting required under the FFATA was not completed, therefore, information about subawards was not shared with the federal government. Questioned Costs: None. Cause: There was turnover in the position responsible for the FFATA reporting. These responsibilities did not get passed on to another individual. Recommendation: We recommend the City establish written procedures for filing reports under FFATA as a reference to other personnel in the case of employee turnover, absences, or shifts in responsibilities. Views of Responsible Officials: The City of Milwaukee Community Development Grants Administration (CDGA) recognizes the importance and requirements of the Federal Funding Accountability and Transparency Act (FFATA) reporting. CDGA has established a protocol for the timely submission of FFATA requirements. These procedures cover all eligible grant reporting for first-tier subawards ($30,000 or more) to the FFATA Reporting System (FSRS). Additionally, a third-party vendor?s services have been contracted to collect, review and submit all Fiscal Year 2022 FFATA and Fiscal Year 2023 FFATA eligible grant reporting in the FSRS reporting system.
Finding 2022-001
FINDING 2022-001 Assistance Listing Number and Title 14.218 ? Community Development Block Grant - Entitlement Grants Cluster: Community Development Block Grant and COVID-19 Community Development Block Grant Federal Agency U.S. Department of Housing and Urban Development Pass-through Agency Not applicable Award Numbers / Years B-XX-MC-55-0006, B-20-MW-55-0006 / 2016-2022 Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA), direct recipients of federal awards are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Reporting is due no later than the last day of the month following the month in which the subaward obligation was made. Condition/Context: FFATA reports were not submitted during calendar year 2022 for the CDBG program. Because no submissions were made, we did not select a sample for testing. Effect: Reporting required under the FFATA was not completed, therefore, information about subawards was not shared with the federal government. Questioned Costs: None. Cause: There was turnover in the position responsible for the FFATA reporting. These responsibilities did not get passed on to another individual. Recommendation: We recommend the City establish written procedures for filing reports under FFATA as a reference to other personnel in the case of employee turnover, absences, or shifts in responsibilities. Views of Responsible Officials: The City of Milwaukee Community Development Grants Administration (CDGA) recognizes the importance and requirements of the Federal Funding Accountability and Transparency Act (FFATA) reporting. CDGA has established a protocol for the timely submission of FFATA requirements. These procedures cover all eligible grant reporting for first-tier subawards ($30,000 or more) to the FFATA Reporting System (FSRS). Additionally, a third-party vendor?s services have been contracted to collect, review and submit all Fiscal Year 2022 FFATA and Fiscal Year 2023 FFATA eligible grant reporting in the FSRS reporting system.
Finding 2022-001
FINDING 2022-001 Assistance Listing Number and Title 14.218 ? Community Development Block Grant - Entitlement Grants Cluster: Community Development Block Grant and COVID-19 Community Development Block Grant Federal Agency U.S. Department of Housing and Urban Development Pass-through Agency Not applicable Award Numbers / Years B-XX-MC-55-0006, B-20-MW-55-0006 / 2016-2022 Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA), direct recipients of federal awards are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Reporting is due no later than the last day of the month following the month in which the subaward obligation was made. Condition/Context: FFATA reports were not submitted during calendar year 2022 for the CDBG program. Because no submissions were made, we did not select a sample for testing. Effect: Reporting required under the FFATA was not completed, therefore, information about subawards was not shared with the federal government. Questioned Costs: None. Cause: There was turnover in the position responsible for the FFATA reporting. These responsibilities did not get passed on to another individual. Recommendation: We recommend the City establish written procedures for filing reports under FFATA as a reference to other personnel in the case of employee turnover, absences, or shifts in responsibilities. Views of Responsible Officials: The City of Milwaukee Community Development Grants Administration (CDGA) recognizes the importance and requirements of the Federal Funding Accountability and Transparency Act (FFATA) reporting. CDGA has established a protocol for the timely submission of FFATA requirements. These procedures cover all eligible grant reporting for first-tier subawards ($30,000 or more) to the FFATA Reporting System (FSRS). Additionally, a third-party vendor?s services have been contracted to collect, review and submit all Fiscal Year 2022 FFATA and Fiscal Year 2023 FFATA eligible grant reporting in the FSRS reporting system.
Finding 2022-001
FINDING 2022-001 Assistance Listing Number and Title 14.218 ? Community Development Block Grant - Entitlement Grants Cluster: Community Development Block Grant and COVID-19 Community Development Block Grant Federal Agency U.S. Department of Housing and Urban Development Pass-through Agency Not applicable Award Numbers / Years B-XX-MC-55-0006, B-20-MW-55-0006 / 2016-2022 Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA), direct recipients of federal awards are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Reporting is due no later than the last day of the month following the month in which the subaward obligation was made. Condition/Context: FFATA reports were not submitted during calendar year 2022 for the CDBG program. Because no submissions were made, we did not select a sample for testing. Effect: Reporting required under the FFATA was not completed, therefore, information about subawards was not shared with the federal government. Questioned Costs: None. Cause: There was turnover in the position responsible for the FFATA reporting. These responsibilities did not get passed on to another individual. Recommendation: We recommend the City establish written procedures for filing reports under FFATA as a reference to other personnel in the case of employee turnover, absences, or shifts in responsibilities. Views of Responsible Officials: The City of Milwaukee Community Development Grants Administration (CDGA) recognizes the importance and requirements of the Federal Funding Accountability and Transparency Act (FFATA) reporting. CDGA has established a protocol for the timely submission of FFATA requirements. These procedures cover all eligible grant reporting for first-tier subawards ($30,000 or more) to the FFATA Reporting System (FSRS). Additionally, a third-party vendor?s services have been contracted to collect, review and submit all Fiscal Year 2022 FFATA and Fiscal Year 2023 FFATA eligible grant reporting in the FSRS reporting system.
Finding 2022-001
FINDING 2022-001 Assistance Listing Number and Title 14.218 ? Community Development Block Grant - Entitlement Grants Cluster: Community Development Block Grant and COVID-19 Community Development Block Grant Federal Agency U.S. Department of Housing and Urban Development Pass-through Agency Not applicable Award Numbers / Years B-XX-MC-55-0006, B-20-MW-55-0006 / 2016-2022 Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA), direct recipients of federal awards are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Reporting is due no later than the last day of the month following the month in which the subaward obligation was made. Condition/Context: FFATA reports were not submitted during calendar year 2022 for the CDBG program. Because no submissions were made, we did not select a sample for testing. Effect: Reporting required under the FFATA was not completed, therefore, information about subawards was not shared with the federal government. Questioned Costs: None. Cause: There was turnover in the position responsible for the FFATA reporting. These responsibilities did not get passed on to another individual. Recommendation: We recommend the City establish written procedures for filing reports under FFATA as a reference to other personnel in the case of employee turnover, absences, or shifts in responsibilities. Views of Responsible Officials: The City of Milwaukee Community Development Grants Administration (CDGA) recognizes the importance and requirements of the Federal Funding Accountability and Transparency Act (FFATA) reporting. CDGA has established a protocol for the timely submission of FFATA requirements. These procedures cover all eligible grant reporting for first-tier subawards ($30,000 or more) to the FFATA Reporting System (FSRS). Additionally, a third-party vendor?s services have been contracted to collect, review and submit all Fiscal Year 2022 FFATA and Fiscal Year 2023 FFATA eligible grant reporting in the FSRS reporting system.
Finding 2022-001
FINDING 2022-001 Assistance Listing Number and Title 14.218 ? Community Development Block Grant - Entitlement Grants Cluster: Community Development Block Grant and COVID-19 Community Development Block Grant Federal Agency U.S. Department of Housing and Urban Development Pass-through Agency Not applicable Award Numbers / Years B-XX-MC-55-0006, B-20-MW-55-0006 / 2016-2022 Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA), direct recipients of federal awards are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Reporting is due no later than the last day of the month following the month in which the subaward obligation was made. Condition/Context: FFATA reports were not submitted during calendar year 2022 for the CDBG program. Because no submissions were made, we did not select a sample for testing. Effect: Reporting required under the FFATA was not completed, therefore, information about subawards was not shared with the federal government. Questioned Costs: None. Cause: There was turnover in the position responsible for the FFATA reporting. These responsibilities did not get passed on to another individual. Recommendation: We recommend the City establish written procedures for filing reports under FFATA as a reference to other personnel in the case of employee turnover, absences, or shifts in responsibilities. Views of Responsible Officials: The City of Milwaukee Community Development Grants Administration (CDGA) recognizes the importance and requirements of the Federal Funding Accountability and Transparency Act (FFATA) reporting. CDGA has established a protocol for the timely submission of FFATA requirements. These procedures cover all eligible grant reporting for first-tier subawards ($30,000 or more) to the FFATA Reporting System (FSRS). Additionally, a third-party vendor?s services have been contracted to collect, review and submit all Fiscal Year 2022 FFATA and Fiscal Year 2023 FFATA eligible grant reporting in the FSRS reporting system.
Finding 2022-001
FINDING 2022-001 Assistance Listing Number and Title 14.218 ? Community Development Block Grant - Entitlement Grants Cluster: Community Development Block Grant and COVID-19 Community Development Block Grant Federal Agency U.S. Department of Housing and Urban Development Pass-through Agency Not applicable Award Numbers / Years B-XX-MC-55-0006, B-20-MW-55-0006 / 2016-2022 Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA), direct recipients of federal awards are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Reporting is due no later than the last day of the month following the month in which the subaward obligation was made. Condition/Context: FFATA reports were not submitted during calendar year 2022 for the CDBG program. Because no submissions were made, we did not select a sample for testing. Effect: Reporting required under the FFATA was not completed, therefore, information about subawards was not shared with the federal government. Questioned Costs: None. Cause: There was turnover in the position responsible for the FFATA reporting. These responsibilities did not get passed on to another individual. Recommendation: We recommend the City establish written procedures for filing reports under FFATA as a reference to other personnel in the case of employee turnover, absences, or shifts in responsibilities. Views of Responsible Officials: The City of Milwaukee Community Development Grants Administration (CDGA) recognizes the importance and requirements of the Federal Funding Accountability and Transparency Act (FFATA) reporting. CDGA has established a protocol for the timely submission of FFATA requirements. These procedures cover all eligible grant reporting for first-tier subawards ($30,000 or more) to the FFATA Reporting System (FSRS). Additionally, a third-party vendor?s services have been contracted to collect, review and submit all Fiscal Year 2022 FFATA and Fiscal Year 2023 FFATA eligible grant reporting in the FSRS reporting system.
Finding 2022-001
FINDING 2022-001 Assistance Listing Number and Title 14.218 ? Community Development Block Grant - Entitlement Grants Cluster: Community Development Block Grant and COVID-19 Community Development Block Grant Federal Agency U.S. Department of Housing and Urban Development Pass-through Agency Not applicable Award Numbers / Years B-XX-MC-55-0006, B-20-MW-55-0006 / 2016-2022 Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA), direct recipients of federal awards are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Reporting is due no later than the last day of the month following the month in which the subaward obligation was made. Condition/Context: FFATA reports were not submitted during calendar year 2022 for the CDBG program. Because no submissions were made, we did not select a sample for testing. Effect: Reporting required under the FFATA was not completed, therefore, information about subawards was not shared with the federal government. Questioned Costs: None. Cause: There was turnover in the position responsible for the FFATA reporting. These responsibilities did not get passed on to another individual. Recommendation: We recommend the City establish written procedures for filing reports under FFATA as a reference to other personnel in the case of employee turnover, absences, or shifts in responsibilities. Views of Responsible Officials: The City of Milwaukee Community Development Grants Administration (CDGA) recognizes the importance and requirements of the Federal Funding Accountability and Transparency Act (FFATA) reporting. CDGA has established a protocol for the timely submission of FFATA requirements. These procedures cover all eligible grant reporting for first-tier subawards ($30,000 or more) to the FFATA Reporting System (FSRS). Additionally, a third-party vendor?s services have been contracted to collect, review and submit all Fiscal Year 2022 FFATA and Fiscal Year 2023 FFATA eligible grant reporting in the FSRS reporting system.
Finding 2022-001
FINDING 2022-001 Assistance Listing Number and Title 14.218 ? Community Development Block Grant - Entitlement Grants Cluster: Community Development Block Grant and COVID-19 Community Development Block Grant Federal Agency U.S. Department of Housing and Urban Development Pass-through Agency Not applicable Award Numbers / Years B-XX-MC-55-0006, B-20-MW-55-0006 / 2016-2022 Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA), direct recipients of federal awards are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Reporting is due no later than the last day of the month following the month in which the subaward obligation was made. Condition/Context: FFATA reports were not submitted during calendar year 2022 for the CDBG program. Because no submissions were made, we did not select a sample for testing. Effect: Reporting required under the FFATA was not completed, therefore, information about subawards was not shared with the federal government. Questioned Costs: None. Cause: There was turnover in the position responsible for the FFATA reporting. These responsibilities did not get passed on to another individual. Recommendation: We recommend the City establish written procedures for filing reports under FFATA as a reference to other personnel in the case of employee turnover, absences, or shifts in responsibilities. Views of Responsible Officials: The City of Milwaukee Community Development Grants Administration (CDGA) recognizes the importance and requirements of the Federal Funding Accountability and Transparency Act (FFATA) reporting. CDGA has established a protocol for the timely submission of FFATA requirements. These procedures cover all eligible grant reporting for first-tier subawards ($30,000 or more) to the FFATA Reporting System (FSRS). Additionally, a third-party vendor?s services have been contracted to collect, review and submit all Fiscal Year 2022 FFATA and Fiscal Year 2023 FFATA eligible grant reporting in the FSRS reporting system.
Finding 2022-001
FINDING 2022-001 Assistance Listing Number and Title 14.218 ? Community Development Block Grant - Entitlement Grants Cluster: Community Development Block Grant and COVID-19 Community Development Block Grant Federal Agency U.S. Department of Housing and Urban Development Pass-through Agency Not applicable Award Numbers / Years B-XX-MC-55-0006, B-20-MW-55-0006 / 2016-2022 Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA), direct recipients of federal awards are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Reporting is due no later than the last day of the month following the month in which the subaward obligation was made. Condition/Context: FFATA reports were not submitted during calendar year 2022 for the CDBG program. Because no submissions were made, we did not select a sample for testing. Effect: Reporting required under the FFATA was not completed, therefore, information about subawards was not shared with the federal government. Questioned Costs: None. Cause: There was turnover in the position responsible for the FFATA reporting. These responsibilities did not get passed on to another individual. Recommendation: We recommend the City establish written procedures for filing reports under FFATA as a reference to other personnel in the case of employee turnover, absences, or shifts in responsibilities. Views of Responsible Officials: The City of Milwaukee Community Development Grants Administration (CDGA) recognizes the importance and requirements of the Federal Funding Accountability and Transparency Act (FFATA) reporting. CDGA has established a protocol for the timely submission of FFATA requirements. These procedures cover all eligible grant reporting for first-tier subawards ($30,000 or more) to the FFATA Reporting System (FSRS). Additionally, a third-party vendor?s services have been contracted to collect, review and submit all Fiscal Year 2022 FFATA and Fiscal Year 2023 FFATA eligible grant reporting in the FSRS reporting system.
Finding 2022-001
FINDING 2022-001 Assistance Listing Number and Title 14.218 ? Community Development Block Grant - Entitlement Grants Cluster: Community Development Block Grant and COVID-19 Community Development Block Grant Federal Agency U.S. Department of Housing and Urban Development Pass-through Agency Not applicable Award Numbers / Years B-XX-MC-55-0006, B-20-MW-55-0006 / 2016-2022 Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (FFATA), direct recipients of federal awards are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Reporting is due no later than the last day of the month following the month in which the subaward obligation was made. Condition/Context: FFATA reports were not submitted during calendar year 2022 for the CDBG program. Because no submissions were made, we did not select a sample for testing. Effect: Reporting required under the FFATA was not completed, therefore, information about subawards was not shared with the federal government. Questioned Costs: None. Cause: There was turnover in the position responsible for the FFATA reporting. These responsibilities did not get passed on to another individual. Recommendation: We recommend the City establish written procedures for filing reports under FFATA as a reference to other personnel in the case of employee turnover, absences, or shifts in responsibilities. Views of Responsible Officials: The City of Milwaukee Community Development Grants Administration (CDGA) recognizes the importance and requirements of the Federal Funding Accountability and Transparency Act (FFATA) reporting. CDGA has established a protocol for the timely submission of FFATA requirements. These procedures cover all eligible grant reporting for first-tier subawards ($30,000 or more) to the FFATA Reporting System (FSRS). Additionally, a third-party vendor?s services have been contracted to collect, review and submit all Fiscal Year 2022 FFATA and Fiscal Year 2023 FFATA eligible grant reporting in the FSRS reporting system.