Finding 399887 (2023-007)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-06-04
Audit: 308010
Organization: City of Montgomery, Alabama (AL)
Auditor: Jackson Thornton

AI Summary

  • Core Issue: The City failed to submit the financial report for July 1 - December 31, 2022, on time.
  • Impacted Requirements: Reports must be submitted by July 30 and January 31, as per federal guidelines.
  • Recommended Follow-Up: The City should enhance its policies and procedures for federal award reporting to ensure compliance.

Finding Text

Identification of the Federal Program - Staffing for Adequate Fire and Emergency Response (SAFER) - Assistance Listing Number 97.083 Criteria - Financial reports are required to be submitted each July 30 (for period January 1 - June 30) and January 31 (for period July 1 - December 31). The last report is required to be submitted no later than 90 days after the end of the performance period. 2 CFR 200.303, Internal Controls, requires that recipients establish and maintain effective internal control over Federal awards that provides reasonable assurance that the recipient is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Condition - There was a lack of monitoring and appropriate review by the City of certain reports. Effect - The financial report for the period July 1, 2022 - December 31, 2022 was not submitted timely. Cause - The City’s policies and procedures over federal award reporting were not adequate. Recommendation - The City should strengthen its policies and procedures related to federal award reporting to comply with reporting requirements. Views of Responsible Officials - The City agrees with the finding. The City will implement additional oversight over the timely preparation and submittal of required grant reporting documents.

Corrective Action Plan

Management concurs. The City will strengthen its policies and procedures related to federal award reporting to comply with reporting requirements.

Categories

Internal Control / Segregation of Duties Subrecipient Monitoring Period of Performance Reporting

Other Findings in this Audit

  • 399883 2023-003
    Material Weakness Repeat
  • 399884 2023-004
    Significant Deficiency
  • 399885 2023-005
    Significant Deficiency
  • 399886 2023-006
    Material Weakness
  • 976325 2023-003
    Material Weakness Repeat
  • 976326 2023-004
    Significant Deficiency
  • 976327 2023-005
    Significant Deficiency
  • 976328 2023-006
    Material Weakness
  • 976329 2023-007
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $12.34M
97.083 Staffing for Adequate Fire and Emergency Response (safer) $2.02M
20.507 Federal Transit_formula Grants $1.91M
93.137 Community Programs to Improve Minority Health Grant Program $1.38M
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $501,467
16.034 Coronavirus Emergency Supplemental Funding Program $211,644
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $196,403
10.559 Summer Food Service Program for Children $107,139
16.738 Edward Byrne Memorial Justice Assistance Grant Program $93,704
97.042 Emergency Management Performance Grants $76,080
14.218 Community Development Block Grants/entitlement Grants $59,403
20.205 Highway Planning and Construction $49,375
45.310 Grants to States $45,000
32.011 Affordable Connectivity Outrearch Grant Program $36,563
97.067 Homeland Security Grant Program $32,305
93.069 Public Health Emergency Preparedness $21,443
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $16,844
14.231 Emergency Solutions Grant Program $13,677
14.239 Home Investment Partnerships Program $10,203