FAC Explorer

Finding 399175 (2023-002)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-05-31
Audit: 307735
Organization: City of Pittsfield, Massachusetts (MA)
Auditor: Scanlon & Associates LLC

AI Summary

  • Issue: Wage rates in Treasury reports are lower than those in the General Ledger due to discrepancies in hourly rates.
  • Trend: This variance has been a recurring problem that needs to be addressed to ensure accurate reporting.
  • Follow-up: Management will recreate the wage reports with correct data and include the updated information in future Treasury Reports.

Finding Text

In working to resolve this continued variance issue, it was identified that wage rates used for the Treasury reports were lower than what is reflected on the General Ledger due to a slight discrepancy in the hourly rates used to calculate the wages for the Treasury Reports. Management intends to recreate the wage reports using the correct data and report this information in a future Treasury Report.

Corrective Action Plan

In working to resolve this continued variance issue, it was identified that wage rates used for the Treasury reports were lower than what is reflected on the General Ledger due to a slight discrepancy in the hourly rates used to calculate the wages for the Treasury Reports. Management intends to recreate the wage reports using the correct data and report this information in a future Treasury Report.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 399174 2023-001
    Significant Deficiency
  • 975616 2023-001
    Significant Deficiency
  • 975617 2023-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $10.56M
10.553 School Breakfast Program $760,832
10.555 National School Lunch Program $306,548
84.287 Twenty-First Century Community Learning Centers $295,144
84.027 Special Education_grants to States $196,018
10.559 Summer Food Service Program for Children $140,532
84.367 Improving Teacher Quality State Grants $105,110
84.010 Title I Grants to Local Educational Agencies $78,884
20.106 Airport Improvement Program $74,536
16.588 Violence Against Women Formula Grants $54,733
94.002 Retired and Senior Volunteer Program $45,729
20.600 State and Community Highway Safety $42,715
14.218 Community Development Block Grants/entitlement Grants $41,523
84.048 Career and Technical Education -- Basic Grants to States $39,610
10.582 Fresh Fruit and Vegetable Program $35,309
84.173 Special Education_preschool Grants $26,406
10.579 Child Nutrition Discretionary Grants Limited Availability $24,686
84.424 Student Support and Academic Enrichment Program $22,119
93.566 Refugee and Entrant Assistance_state Administered Programs $20,539
97.042 Emergency Management Performance Grants $20,150
15.153 Hurricane Sandy Disaster Relief Ð Coastal Resiliency Grants. $11,563
84.425 Education Stabilization Fund $3,900
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $3,000
16.738 Edward Byrne Memorial Justice Assistance Grant Program $2,379
84.365 English Language Acquisition State Grants $1,087
45.310 Grants to States $190