FAC Explorer

Finding 1168238 (2025-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-01-07
Audit: 380017
Organization: City of Greensboro (NC)
Auditor: MAULDIN & JENKINS PLLC

AI Summary

  • Core Issue: The City failed to submit two out of three required quarterly performance reports on time.
  • Impacted Requirements: Reports must be submitted by the 15th of the month following the quarter end, as mandated by the Department of Labor.
  • Recommended Follow-up: Strengthen controls to ensure timely submission of reports to maintain compliance with grant requirements.

Finding Text

Information on the Federal Program: Community Project Funding/Congressionally Directed Spending, Assistance Listing Number 17.289, U.S. Department of Labor. Criteria: The recipients are required to submit quarterly performance reports by the 15th day of the following month after the quarter end. Condition: We noted two (2) out of the three (3) quarters tested were not submitted timely required by the Department of Labor. One was submitted on the 18th and one was submitted on the 30th. Context/Cause: The recipients are required to submit quarterly performance reports by the 15th day of the following month after the quarter end. This is an oversight with respect to the reporting requirement of this grant program. Effects: The City was not in compliance with the reporting requirements of the grant program. Recommendation: We recommend the City strengthen controls to ensure required reports are provided by the grantee to the Department of Labor on a timely basis. Auditee's Response: We concur with the finding.

Corrective Action Plan

The Workforce Development Department (GuilfordWorks) experienced turnover in program service level staffing during FY 2025 along with certain periods of vacancies. Additional training related to federal grant accounting, particularly the reporting requirements for the Department of Labor, will be conducted with program staff. Backup program staff are now in place in case of primary staff absences. Finance Department staff will also hold periodic discussions with GuilfordWorks staff to ensure that reporting deadlines are consistently being met timely.

Categories

Reporting Internal Control / Segregation of Duties

Programs in Audit

ALN Program Name Expenditures
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $2.72M
20.507 FEDERAL TRANSIT FORMULA GRANTS $1.46M
17.289 COMMUNITY PROJECT FUNDING/CONGRESSIONALLY DIRECTED SPENDING $977,540
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $618,173
16.922 EQUITABLE SHARING PROGRAM $601,940
20.526 BUSES AND BUS FACILITIES FORMULA, COMPETITIVE, AND LOW OR NO EMISSIONS PROGRAMS $504,258
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $502,447
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $400,000
20.513 ENHANCED MOBILITY OF SENIORS AND INDIVIDUALS WITH DISABILITIES $368,749
16.045 COMMUNITY-BASED VIOLENCE INTERVENTION AND PREVENTION INITIATIVE $332,913
20.939 SAFE STREETS AND ROADS FOR ALL $271,176
21.023 EMERGENCY RENTAL ASSISTANCE PROGRAM $247,177
10.727 INFLATION REDUCTION ACT URBAN & COMMUNITY FORESTRY PROGRAM $175,244
20.505 METROPOLITAN TRANSPORTATION PLANNING AND STATE AND NON-METROPOLITAN PLANNING AND RESEARCH $165,675
21.016 EQUITABLE SHARING $148,820
16.033 COLLABORATIVE MENTAL HEALTH AND ANTI-RECIDIVISM INITIATIVE $147,600
16.582 CRIME VICTIM ASSISTANCE/DISCRETIONARY GRANTS $133,720
17.277 WIOA NATIONAL DISLOCATED WORKER GRANTS / WIA NATIONAL EMERGENCY GRANTS $119,294
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $104,453
20.325 CONSOLIDATED RAIL INFRASTRUCTURE AND SAFETY IMPROVEMENTS $65,066
17.258 WIOA ADULT PROGRAM $64,713
17.259 WIOA YOUTH ACTIVITIES $64,713
17.278 WIOA DISLOCATED WORKER FORMULA GRANTS $64,713
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $32,490
97.067 HOMELAND SECURITY GRANT PROGRAM $25,000
81.128 ENERGY EFFICIENCY AND CONSERVATION BLOCK GRANT PROGRAM (EECBG) $14,756
15.904 HISTORIC PRESERVATION FUND GRANTS-IN-AID $11,200
20.205 HIGHWAY PLANNING AND CONSTRUCTION $9,610
14.401 FAIR HOUSING ASSISTANCE PROGRAM $8,415
16.058 DEMONSTRATION PROGRAM ON TRAUMA-INFORMED, VICTIM CENTERED TRAINING FOR LAW ENFORCEMENT $6,003
14.241 HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS $3,862
14.900 LEAD HAZARD REDUCTION GRANT PROGRAM $2,173
15.916 OUTDOOR RECREATION ACQUISITION, DEVELOPMENT AND PLANNING $2,156
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $1,594
45.310 GRANTS TO STATES $1,398
97.U01 Metro Medical Response System 2003 $1