FAC Explorer

Audit 9407

FY End
2023-06-30
Total Expended
$41.05M
Findings
2
Programs
38
Organization: City of Tulsa Oklahoma (OK)
Year: 2023 Accepted: 2024-01-03
Auditor: Rsm US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
7238 2023-001 - - L
583680 2023-001 - - L

Programs

ALN Program Spent Major Findings
20.507 Federal Transit_formula Grants $4.78M - 0
97.083 Staffing for Adequate Fire and Emergency Response (safer) $4.52M Yes 1
14.218 Community Development Block Grants/entitlement Grants $1.99M Yes 0
14.231 Emergency Solutions Grant Program $1.85M - 0
21.023 Emergency Rental Assistance Program $1.06M Yes 0
97.039 Hazard Mitigation Grant $878,107 - 0
14.241 Housing Opportunities for Persons with Aids $783,747 - 0
16.817 Byrne Criminal Justice Innovation Program $435,463 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $417,747 - 0
16.833 National Sexual Assault Kit Initiative $316,120 - 0
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $307,611 - 0
14.889 Choice Neighborhoods Implementation Grants $287,139 - 0
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $178,305 - 0
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $173,804 - 0
16.710 Public Safety Partnership and Community Policing Grants $165,337 - 0
16.582 Crime Victim Assistance/discretionary Grants $154,959 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $101,741 - 0
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $98,045 - 0
14.239 Home Investment Partnerships Program $75,206 - 0
20.615 E-911 Grant Program $73,036 - 0
16.741 Dna Backlog Reduction Program $65,354 - 0
20.205 Highway Planning and Construction $64,081 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $48,578 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $44,001 Yes 0
16.575 Crime Victim Assistance $42,789 - 0
97.044 Assistance to Firefighters Grant $30,198 - 0
16.588 Violence Against Women Formula Grants $29,150 - 0
16.609 Project Safe Neighborhoods $24,639 - 0
16.554 National Criminal History Improvement Program (nchip) $19,215 - 0
21.016 Equitable Sharing $16,608 - 0
16.320 Services for Trafficking Victims $14,980 - 0
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $11,404 - 0
20.600 State and Community Highway Safety $10,655 - 0
97.067 Homeland Security Grant Program $8,524 - 0
16.922 Equitable Sharing Program $5,465 - 0
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $3,995 - 0
97.047 Pre-Disaster Mitigation $1,131 - 0
93.945 Assistance Programs for Chronic Disease Prevention and Control $670 - 0

Contacts

Name Title Type
NG8FKKNYSEV5 Jenny Shamp Auditee
9185967251 Kevin Smith Auditor
No contacts on file

Notes to SEFA

Title: Note 1: Basis of Presentation Accounting Policies: Expenditures of federal awards are recognized under the accrual basis of accounting. Such expenditures are reported following the cost principles contained in uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The City elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the "Schedule”) includes the federal award activity of the City of Tulsa, Oklahoma (the City) and some of the City’s component units under programs of the federal government for the year ended June 30, 2023. The schedule of expenditures of federal awards does not include the federal grant activity of the Tulsa Development Authority, the Tulsa Airport Improvement Trust, the Tulsa Authority for Economic Opportunity, and the Tulsa Performing Arts Center Trust, discretely presented component units of the City, and the Tulsa Stadium Trust, a blended component unit of the City. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City.

Finding Details

Finding 2023-001
Finding 2023-001: Reporting–Deficiency U.S. Department of Homeland Security Staffing for Adequate Fire and Emergency Response (SAFER) Assistance Listing No. 97.083 Federal award year 2020 Criteria: The U.S. Department of Homeland Security and terms of the related grant agreement, require the City to prepare and submit semi-annual performance reports. Condition: The City did not submit one of the required reports within the 30-day deadline. Specifically, the report for the period January 1, 2023 – June 30, 2023 was due by July 30, 2023, but submitted by the City on November 30, 2023. Cause: Personnel responsible for the submission of the semi-annual reports during fiscal year 2023 were changed, due to personnel turnover at the City. Effect or potential effect: One of the required reports were not submitted timely. Questioned costs: None Context: There were two semi-annual performance reports that were required to be submitted, relating to fiscal year 2023. One of the two reports selected for testing was submitted late. Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend the City establish and maintain procedures to ensure reports are submitted by the applicable deadline. We suggest maintaining documentation that provides guidance for who specifically has responsibility for all reports required to be filed with granting agencies, and tracks if the relevant reports have been submitted timely. Views of responsible officials and auditee: Management agrees with this finding.
Finding 2023-001
Finding 2023-001: Reporting–Deficiency U.S. Department of Homeland Security Staffing for Adequate Fire and Emergency Response (SAFER) Assistance Listing No. 97.083 Federal award year 2020 Criteria: The U.S. Department of Homeland Security and terms of the related grant agreement, require the City to prepare and submit semi-annual performance reports. Condition: The City did not submit one of the required reports within the 30-day deadline. Specifically, the report for the period January 1, 2023 – June 30, 2023 was due by July 30, 2023, but submitted by the City on November 30, 2023. Cause: Personnel responsible for the submission of the semi-annual reports during fiscal year 2023 were changed, due to personnel turnover at the City. Effect or potential effect: One of the required reports were not submitted timely. Questioned costs: None Context: There were two semi-annual performance reports that were required to be submitted, relating to fiscal year 2023. One of the two reports selected for testing was submitted late. Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend the City establish and maintain procedures to ensure reports are submitted by the applicable deadline. We suggest maintaining documentation that provides guidance for who specifically has responsibility for all reports required to be filed with granting agencies, and tracks if the relevant reports have been submitted timely. Views of responsible officials and auditee: Management agrees with this finding.