Finding 1164766 (2024-037)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2025-12-15

AI Summary

  • Core Issue: The City of Batesville lacked a formal written Citizen Participation Plan for its 2021 CDBG Public Facilities Grant.
  • Impacted Requirements: Compliance with 24 CFR §570.486(a) was not met, which mandates a documented plan for public involvement.
  • Recommended Follow-up: The City should create and adopt a written Citizen Participation Plan before the next CDBG application cycle to ensure compliance with HUD requirements.

Finding Text

2024-037 - Citizen Participation Plan Federal Program 14.228 - Community Development Block Grants/State's Program Award Numbers CDBG Subgrant: 1137-21-111-PF-01 Federal Agency U.S. Department of Housing and Urban Development (HUD) Compliance Requirement Special Tests and Provisions - 24 CFR §570.486(a) Type of Finding Internal Control over Compliance - Significant Deficiency Compliance - Noncompliance Questioned Costs None Criteria Per 24 CFR §570.486(a}, grantees must develop and follow a written Citizen Participation Plan that outlines procedures for public involvement, including public hearings, access to information, and comment periods. Condition The City of Batesville did not maintain a formal written Citizen Participation Plan for its 2021 CDBG Public Facilities Grant. Cause The City relied on general public notice and hearing procedures but did not document a formal plan specific to CDBG activities. Effect Without a formal plan, there is reduced assurance that citizen participation procedures are consistemtly applied across all CDBG activities. Recommendation The City should develop and maintain a written Citizen Participation Plan to ensure consistent compliance with HUD requirements. Views of Responsible Officials Management concurs with the finding. The City acknowledges that a formal Citizen Participation Plan was not in place for the 2021 CDBG Public Facilities Grant. To address this, the City will develop a written plan that outlines procedures for public hearings, access to information, and comment periods in accordance with 24 CFR §570.486(a). The plan will be adopted prior to the next CDBG application cycle and incorporated into future grant administration practices.

Corrective Action Plan

Finding Number: 2024-037 Audit Type: Single Audit Finding Title: Citizen Participation Plan Related Finding: 2024-025 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shonnah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective Action The City will develop and adopt a formal Citizen Participation Plan in accordance with HUD requirements. 3. Anticipated Completion Date May 31, 2025 - Darrell stated this was followed 4. Management's Response Management concurs and will ensure the plan is reviewed and approved by the governing body. 5. Status of Prior Year Finding This is a new finding.

Categories

Special Tests & Provisions HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1164762 2024-032
    Material Weakness Repeat
  • 1164763 2024-033
    Material Weakness Repeat
  • 1164764 2024-034
    Material Weakness Repeat
  • 1164765 2024-036
    Material Weakness Repeat
  • 1164767 2024-039
    Material Weakness Repeat
  • 1164768 2024-042
    Material Weakness Repeat
  • 1164769 2024-043
    Material Weakness Repeat
  • 1164770 2024-032
    Material Weakness Repeat
  • 1164771 2024-033
    Material Weakness Repeat
  • 1164772 2024-035
    Material Weakness Repeat
  • 1164773 2024-036
    Material Weakness Repeat
  • 1164774 2024-039
    Material Weakness Repeat
  • 1164775 2024-040
    Material Weakness Repeat
  • 1164776 2024-042
    Material Weakness Repeat
  • 1164777 2024-043
    Material Weakness Repeat
  • 1164778 2024-044
    Material Weakness Repeat
  • 1164779 2024-032
    Material Weakness Repeat
  • 1164780 2024-033
    Material Weakness Repeat
  • 1164781 2024-036
    Material Weakness Repeat
  • 1164782 2024-039
    Material Weakness Repeat
  • 1164783 2024-040
    Material Weakness Repeat
  • 1164784 2024-042
    Material Weakness Repeat
  • 1164785 2024-044
    Material Weakness Repeat
  • 1164786 2024-042
    Material Weakness Repeat
  • 1164787 2024-038
    Material Weakness Repeat
  • 1164788 2024-041
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $537,045
90.201 DELTA AREA ECONOMIC DEVELOPMENT $502,045
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $92,018
23.002 APPALACHIAN AREA DEVELOPMENT $77,425
95.001 HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM $31,487
97.067 HOMELAND SECURITY GRANT PROGRAM $26,000
10.688 RECOVERY ACT OF 2009: WILDLAND FIRE MANAGEMENT $4,998
16.607 BULLETPROOF VEST PARTNERSHIP PROGRAM $4,809
16.922 EQUITABLE SHARING PROGRAM $0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $0