FAC Explorer

Audit 53528

FY End
2022-06-30
Total Expended
$49.86M
Findings
2
Programs
25
Organization: City of Chattanooga, Tennessee (TN)
Year: 2022 Accepted: 2023-03-30
Auditor: Henderson Hutcherson & McCullough PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
47427 2022-002 Significant Deficiency - E
623869 2022-002 Significant Deficiency - E

Programs

ALN Program Spent Major Findings
66.458 Capitalization Grants for Clean Water State Revolving Funds $20.71M - 0
93.600 Head Start $12.35M Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $4.13M Yes 0
93.568 Low-Income Home Energy Assistance $2.75M - 0
14.218 Community Development Block Grants/entitlement Grants $2.10M Yes 0
15.928 Civil War Battlefield Land Acquisition Grants $1.89M Yes 0
14.239 Home Investment Partnerships Program $1.16M - 0
93.569 Community Services Block Grant $922,461 Yes 1
20.205 Highway Planning and Construction $833,779 - 0
94.011 Foster Grandparent Program $469,668 - 0
66.001 Air Pollution Control Program Support $332,527 - 0
45.310 Grants to States $307,500 - 0
16.575 Crime Victim Assistance $298,143 - 0
97.067 Homeland Security Grant Program $297,935 - 0
16.582 Crime Victim Assistance/discretionary Grants $207,782 - 0
14.231 Emergency Solutions Grant Program $195,352 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $186,179 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $149,451 - 0
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $130,000 - 0
20.607 Alcohol Open Container Requirements $119,948 - 0
93.137 Community Programs to Improve Minority Health Grant Program $104,943 - 0
10.923 Emergency Watershed Protection Program $22,897 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $8,796 - 0
97.044 Assistance to Firefighters Grant $7,304 - 0
16.528 Enhanced Training and Services to End Violence and Abuse of Women Later in Life $35 - 0

Contacts

Name Title Type
XG59NFSC1GD1 Brian Smart Auditee
4236437390 Weston Porter Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal and state awards includes the federal and state grant activity of the City and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-002
Finding 2022-002 Condition: The City recorded grant expenditures that did not meet eligibility requirements. Cause: The department tried charging expenditures to a non-grant fund, but the system overrode the transaction and coded it to the grant fund. Criteria: Following of compliance requirements. Effect: Two payments were made to beneficiaries that were ineligible to receive benefits under the grant. Recommendation: Make changes to the software to ensure it will not override costs when they are being recorded by a department. Views of the Responsible Officials: The officials concur with the finding. Corrective Action Plan: See letter provided by management.
Finding 2022-002
Finding 2022-002 Condition: The City recorded grant expenditures that did not meet eligibility requirements. Cause: The department tried charging expenditures to a non-grant fund, but the system overrode the transaction and coded it to the grant fund. Criteria: Following of compliance requirements. Effect: Two payments were made to beneficiaries that were ineligible to receive benefits under the grant. Recommendation: Make changes to the software to ensure it will not override costs when they are being recorded by a department. Views of the Responsible Officials: The officials concur with the finding. Corrective Action Plan: See letter provided by management.