FAC Explorer

Finding 16465 (2022-001)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-03-30
Audit: 20227
Organization: City of Cullman, Alabama (AL)
Auditor: Warren Averett LLC

AI Summary

  • Core Issue: The City of Cullman lacks a written grants manual or accounting procedures required for federal compliance.
  • Impacted Requirements: This affects adherence to 2 CFR 200.302, which mandates proper financial management systems.
  • Recommended Follow-Up: Develop a comprehensive grants manual to meet federal requirements and ensure compliance.

Finding Text

All federal programs. Criteria: 2 CFR 200.302 establishes the requirements of a financial management system adequate to ensure compliance with federal regulations. This system must include written procedures to implement requirements for payment methods and determine the allowability of costs in accordance with subpart E. Condition: The City of Cullman, Alabama does not have a written grant manual or other written accounting procedures that meet the financial management system requirements established in the regulations. Cause: The City of Cullman, Alabama has processes and procedures in place to administer grant funds but no written policies. Effect: The City of Cullman, Alabama is not in compliance with financial management system requirements. Recommendation: The City of Cullman, Alabama should develop a grants manual or additional written policies to incorporate all the requirements of 2 CFR 200 and ensure compliances.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 16463 2022-001
    Significant Deficiency
  • 16464 2022-001
    Significant Deficiency
  • 16466 2022-001
    Significant Deficiency
  • 16467 2022-001
    Significant Deficiency
  • 16468 2022-001
    Significant Deficiency
  • 16469 2022-001
    Significant Deficiency
  • 16470 2022-001
    Significant Deficiency
  • 16471 2022-001
    Significant Deficiency
  • 16472 2022-001
    Significant Deficiency
  • 16473 2022-001
    Significant Deficiency
  • 16474 2022-001
    Significant Deficiency
  • 16475 2022-001
    Significant Deficiency
  • 16476 2022-001
    Significant Deficiency
  • 16477 2022-001
    Significant Deficiency
  • 16478 2022-001
    Significant Deficiency
  • 16479 2022-001
    Significant Deficiency
  • 16480 2022-001
    Significant Deficiency
  • 16481 2022-001
    Significant Deficiency
  • 16482 2022-001
    Significant Deficiency
  • 592905 2022-001
    Significant Deficiency
  • 592906 2022-001
    Significant Deficiency
  • 592907 2022-001
    Significant Deficiency
  • 592908 2022-001
    Significant Deficiency
  • 592909 2022-001
    Significant Deficiency
  • 592910 2022-001
    Significant Deficiency
  • 592911 2022-001
    Significant Deficiency
  • 592912 2022-001
    Significant Deficiency
  • 592913 2022-001
    Significant Deficiency
  • 592914 2022-001
    Significant Deficiency
  • 592915 2022-001
    Significant Deficiency
  • 592916 2022-001
    Significant Deficiency
  • 592917 2022-001
    Significant Deficiency
  • 592918 2022-001
    Significant Deficiency
  • 592919 2022-001
    Significant Deficiency
  • 592920 2022-001
    Significant Deficiency
  • 592921 2022-001
    Significant Deficiency
  • 592922 2022-001
    Significant Deficiency
  • 592923 2022-001
    Significant Deficiency
  • 592924 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.81M
20.106 Airport Improvement Program $3.35M
66.458 Capitalization Grants for Clean Water State Revolving Funds $2.49M
20.205 Highway Planning and Construction $631,013
15.916 Outdoor Recreation_acquisition, Development and Planning $350,000
23.002 Appalachian Area Development $350,000
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $293,561
39.003 Donation of Federal Surplus Personal Property $10,955
12.005 Conservation and Rehabilitation of Natural Resources on Military Installations (b) $10,000
16.607 Bulletproof Vest Partnership Program $4,618
20.616 National Priority Safety Programs $1,499
20.600 State and Community Highway Safety $1,194