Finding 374347 (2022-001)

Material Weakness
Requirement
H
Questioned Costs
-
Year
2022
Accepted
2024-03-07
Audit: 293948
Organization: City of Georgetown (KY)
Auditor: Rfh PLLC

AI Summary

  • Answer: The City lacked internal controls to accurately identify Federal funds received through the State.
  • Trend: This issue highlights a recurring problem with tracking mixed funding sources, which can lead to compliance risks.
  • List: Recommended follow-up includes implementing stronger tracking systems and training staff on identifying funding sources.

Finding Text

The City failed to have internal controls to properly identify Federal funds when the funds were passed through the State and included both State and Federal funding sources.

Corrective Action Plan

The City has already reviewed additional documentation for funding sources for FY2023 to ensure that all Federal funding sources are appropriately listed on the Schedule of Expenditures of Federal Awards. The City will continue to strengthen controls surrounding the administration of grant and loan programs to identify whether sources of funding are State or Federal by creating internal post-award checklists and improving post-award training and communication for all staff involved in the administration of each State or Federal grant or loan program.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 950789 2022-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
66.468 Capitalization Grants for Drinking Water State Revolving Funds $3.31M
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.21M
20.205 Highway Planning and Construction $514,628
21.019 Coronavirus Relief Fund $256,188
66.605 Performance Partnership Grants $195,161
16.841 Voca Tribal Victim Services Set-Aside Program $45,891
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $45,000
16.588 Violence Against Women Formula Grants $24,136
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $21,350
97.067 Homeland Security Grant Program $16,762
16.607 Bulletproof Vest Partnership Program $6,888
20.600 State and Community Highway Safety $2,420
16.922 Equitable Sharing Program $663