FAC Explorer

Audit 53246

FY End
2022-06-30
Total Expended
$2.30M
Findings
6
Programs
5
Organization: City of Amsterdam, New York (NY)
Year: 2022 Accepted: 2023-03-30
Auditor: Rbt CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
47673 2022-008 Significant Deficiency - L
47674 2022-009 Significant Deficiency - I
52002 2022-010 Significant Deficiency - L
624115 2022-008 Significant Deficiency - L
624116 2022-009 Significant Deficiency - I
628444 2022-010 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
97.039 Hazard Mitigation Grant $1.09M - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $664,779 Yes 2
97.044 Assistance to Firefighters Grant $62,507 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $21,622 Yes 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $6,308 - 0

Contacts

Name Title Type
WZJJLM4GJEG5 Louise Biron Auditee
5188414355 Donna Crowley Auditor
No contacts on file

Notes to SEFA

Title: Note 4 Loans Outstanding 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 Amsterdam under programs of the federal government for the year ended June 30, 2022. Federal awards received directly from the Federal agencies as well as Federal awards passed through other government agencies are included in the Schedule. The federal 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 position, 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. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The City had the following gross loan receivable balances outstanding at June 30, 2022, which were originally funded with federal awards. Loans made during the year are included in the federal expenditures presented in the schedule: See Notes to SEFA for charts/tables.
Title: Note 5 Reconciliation to Financial Statements 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 Amsterdam under programs of the federal government for the year ended June 30, 2022. Federal awards received directly from the Federal agencies as well as Federal awards passed through other government agencies are included in the Schedule. The federal 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 position, 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. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The federal expenditures presented in the Schedule of Expenditures of Federal Awards (the SEFA) reconcile to the Federal and State revenue reported in the Statement of Revenues, Expenditures, and Changes in Fund Balance as follows: See Notes to SEFA for charts/tables.

Finding Details

Finding 2022-008
Finding 2022-008 Coronavirus State and Local Fiscal Recovery Fund Compliance and Internal Control Reporting Condition: The City did not report an expenditure. Criteria: ARPA expenditure reporting requirements. Cause: The expense was overlooked. Effect: All ARPA expenditures were not reported. Recommendation: RBT recommends that the City report all grant expenditures so that reporting is complete and accurate.
Finding 2022-009
Finding 2022-009 Coronavirus State and Local Fiscal Recovery Fund Internal Control Procurement, Suspension, and Debarment Condition: The City did not provide evidence of sufficient internal controls over debarment. Criteria: Federal expenditure debarment requirements provide for internal controls to ensure federal funds are not used to pay contractors that are debarred. Cause: The City depended on the City Plumbing Board to require non-debarment before a license was issued. This was not specified in documentation as something that is confirmed. Effect: Debarment may not have been verified. Recommendation: RBT recommends that the City review the internal controls and documentation process for debarment when spending federal funds.
Finding 2022-010
Finding 2022-010 Community Block Grant-State Administered Small Cities Program Internal Control Reporting Condition: The Performance Report is stating that Urban renewal is a subrecipient of the City. Criteria: Performance Reporting is required for the grant. Cause: The Urban Renewal Agency did not receive or disburse anything as reported in the PARIS report. Effect: The Performance Report is not accurate. Recommendation: RBT recommends that the City have someone review the report to ensure the information is accurate.
Finding 2022-008
Finding 2022-008 Coronavirus State and Local Fiscal Recovery Fund Compliance and Internal Control Reporting Condition: The City did not report an expenditure. Criteria: ARPA expenditure reporting requirements. Cause: The expense was overlooked. Effect: All ARPA expenditures were not reported. Recommendation: RBT recommends that the City report all grant expenditures so that reporting is complete and accurate.
Finding 2022-009
Finding 2022-009 Coronavirus State and Local Fiscal Recovery Fund Internal Control Procurement, Suspension, and Debarment Condition: The City did not provide evidence of sufficient internal controls over debarment. Criteria: Federal expenditure debarment requirements provide for internal controls to ensure federal funds are not used to pay contractors that are debarred. Cause: The City depended on the City Plumbing Board to require non-debarment before a license was issued. This was not specified in documentation as something that is confirmed. Effect: Debarment may not have been verified. Recommendation: RBT recommends that the City review the internal controls and documentation process for debarment when spending federal funds.
Finding 2022-010
Finding 2022-010 Community Block Grant-State Administered Small Cities Program Internal Control Reporting Condition: The Performance Report is stating that Urban renewal is a subrecipient of the City. Criteria: Performance Reporting is required for the grant. Cause: The Urban Renewal Agency did not receive or disburse anything as reported in the PARIS report. Effect: The Performance Report is not accurate. Recommendation: RBT recommends that the City have someone review the report to ensure the information is accurate.