FAC Explorer

Finding 1130722 (2024-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-04-07
Audit: 352851
Organization: City of Amarillo, Texas (TX)
Auditor: Cmms CPAS & Advisors PLLC

AI Summary

  • Core Issue: A retainage payable of $47,878 was reported incorrectly in program expenditures.
  • Impacted Requirements: Reports must match supporting documentation and undergo thorough review and reconciliation.
  • Recommended Follow-Up: The City should file an amended report and ensure proper review and reconciliation processes are in place.

Finding Text

Program: American Rescue Plan ALN 21.027 Program Requirement: Reporting Criteria: Reports should agree to supporting documentation that has been reconciled and reviewed. Condition: Retainage payable of $47,878 was incorrectly reported in the program expenditures as of September 30, 2024. Context: One of two construction projects tested reports was incorrect Cause: Lack of proper review and reconciliation of expenditures. Effect: Incorrect reporting Questioned Costs: No Repeat Finding: No Recommendation: The City needs to file an amended report and perform proper review of the reports which should include a reconciliation to properly reflect retainage payable. Views of Responsible Officials: The City agrees with the recommendation. See the City’s corrective action plan.

Categories

Reporting

Other Findings in this Audit

  • 554280 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $10.72M
66.458 Clean Water State Revolving Fund $10.34M
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds American Rescue Plan $6.21M
20.507 Federal Transit Administration Fy2022 Operating & Capital $3.63M
93.268 Covid-19 - Dshs-Lids-Imm/covid-19 $2.47M
20.507 Federal Transit Administration Fy2020 & Fy2021 Multimodal Terminal Construction Grant $2.29M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children Wic Card Participation $1.80M
93.268 Immunization Branch - Noncash $1.48M
14.879 Supportive Housing for Persons with Disabilities (5 Yr Mainstream) $961,794
93.566 Refugee Medical Screening $818,485
21.023 Housing Stability Services and Other Financial Assistance $704,597
14.239 Home Investment Partnerships Program - 2022 $579,765
97.083 Fy 2022 Staffing for Adequate Fire and Emergency Response (safer) $518,427
21.016 Equitable Sharing Program $511,333
20.205 Unified Planning Work Program (5303) $392,055
16.738 Edward Byrne Memorial Justice Assistance Grant Program - Fy21 $366,201
93.354 Cps/ph Workforce Contract $350,574
14.218 Community Development Block Grants/entitlement Grants - 2023 $319,985
14.218 Community Development Block Grants/entitlement Grants - 2022 $317,356
93.977 Std/hiv-Dis $315,717
81.214 State Energy Conservation Office $222,454
14.871 Covid-19 - Emergency Housing Vouchers (arpa) $188,866
93.940 Hiv Prevention Services $182,647
16.922 Equitable Sharing Program $178,484
93.391 Health Disparities $177,297
14.218 Community Development Block Grants/entitlement Grants - 2021 $176,668
14.267 Continuum of Care Program - Coming Home $170,882
16.710 Fy23 Cops Hiring Program $157,063
14.239 Home Investment Partnerships Program - 2023 $147,760
14.231 Emergency Solutions Grant Program - Fy23 $133,916
20.600 Step-Step Comprehensive $129,877
16.738 Edward Byrne Memorial Justice Assistance Grant Program - Fy23 $127,392
93.268 Immunization Division - Locals $110,318
14.218 Covid-19 Community Development Block Grants/entitlement Grants - 2020 $102,367
14.239 Home Investment Partnerships Program - 2020 $100,530
14.218 Community Development Block Grants/entitlement Grants - 2020 $100,000
14.218 Community Development Block Grants/entitlement Grants - 2018 $86,776
20.507 Federal Transit Administration Fy2019 Capital & Operating Funds $76,300
20.939 Fy 2022 Safe Streets and Roads for All (ss4a) $67,827
93.991 Rlss/lphs $65,986
93.069 Center for Health Emergency Preparedness & Response Grant Program $61,301
14.218 Community Development Block Grants/entitlement Grants - 2017 $57,209
93.323 Covid-19 - Dshs-Idcu $51,776
87.002 Pool Safety Grant Program $44,683
93.994 Healthy Texas Mothers and Babies $42,325
93.116 Tuberculosis Prevention and Control - Federal $37,236
20.600 Step-Cmv $32,456
93.967 Phig $32,128
14.231 Emergency Solutions Grant Program - Fy21 $30,341
97.067 Homeland Security Grant Program $26,118
14.267 Continuum of Care Program - Homeless Management Information System (hmis) $22,592
45.310 Sfy 2024 Ill Lending Reimbursement Program $22,500
10.561 Community and Clinical Health Bridge $20,305
14.231 Emergency Solutions Grant Program - Fy22 $19,011
93.778 Medicaid Adiminstrative Claiming $18,863
20.507 Federal Transit Administration Fy2011 Operating & Capital $18,576
10.561 Snap-Ed Go to Wic $16,193
14.239 Home Investment Partnerships Program - 2019 $15,236
14.239 Home Investment Partnerships Program - 2021 $8,002
14.267 Continuum of Care Program - Planning $5,714
14.267 Continuum of Care Program - Permanent Housing (shelter Plus Care) $4,492
93.103 Translating Our Food Handler Course $4,491
93.116 Tuberculosis Prevention and Control - Combined $3,669
20.106 Airport Improvement Program $2,250