FAC Explorer

Finding 400778 (2021-005)

Significant Deficiency
Requirement
ABCEFGHIJLMNP
Questioned Costs
-
Year
2021
Accepted
2024-06-13
Audit: 308797
Organization: City of Hollister (CA)
Auditor: Mun CPAS LLP

AI Summary

  • Core Issue: The City failed to reconcile grant receivables, revenues, and expenditures accurately.
  • Impacted Requirements: The reported amounts on the SEFA do not align with allowable costs.
  • Recommended Follow-Up: Implement a proper reconciliation process for grant-related financials.

Finding Text

As described in finding 2021-002, the City was not properly reconciling grant receivables, revenues, and expenditures. In addition, amounts initially reported on the SEFA were derived from general ledger details which do not necessarily equate to allowable costs to be claimed and reported on the SEFA.

Corrective Action Plan

The City will analyze the agency’s existing procedures associated with the preparation of the annual Schedule of Expenditures of Federal Awards (SEFA), make any necessary modifications, and ensure these procedures are both adequate and consistently followed.

Categories

Allowable Costs / Cost Principles Reporting

Other Findings in this Audit

  • 400779 2021-006
    Significant Deficiency
  • 977220 2021-005
    Significant Deficiency
  • 977221 2021-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
97.083 Staffing for Adequate Fire and Emergency Response (safer) $591,422
20.106 Airport Improvement Program $470,996
97.042 Emergency Management Performance Grants $166,270
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $75,230
14.239 Home Investment Partnerships Program $67,613
20.601 Alcohol Impaired Driving Countermeasures Incentive Grants I $55,580
16.607 Bulletproof Vest Partnership Program $2,250