FAC Explorer

Finding 42225 (2022-002)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-08-07
Audit: 46352
Organization: City and County of Broomfield (CO)
Auditor: Rubinbrown LLP

AI Summary

  • Core Issue: The Schedule of Expenditures of Federal Awards (SEFA) was incomplete and inaccurate, leading to errors in reporting federal awards totaling $1,343,654.
  • Impacted Requirements: Broomfield failed to comply with federal regulations requiring accurate reporting and internal controls for SEFA preparation.
  • Recommended Follow-Up: Implement enhanced training and oversight for accounting staff to ensure compliance with federal requirements and accurate SEFA reporting.

Finding Text

Finding 2022-002 Material Weakness, Inaccurate Schedule Of Expenditures Of Federal Awards (The SEFA) Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (the Uniform Guidance) provides guidance related to preparation and reporting of a SEFA. 2 CFR Section 200.100 identifies the required elements of the SEFA and 2 CFR Section 200.510 specifically requires that the SEFA include information on each federal award expended during the year. Broomfield is required to prepare a complete and accurate SEFA and to have a system of internal controls, the design and operation of which allows management or employees in the normal course of performing their assigned functions to prevent, or detect and correct, errors on a timely basis. Condition: The SEFA was incomplete and inaccurate, which led to several errors in reporting federal awards. Broomfield incorrectly reported expenditures for six programs in the aggregate amount of $1,343,654. Broomfield also reported several inaccurate assistance listing numbers and program titles. Broomfield also did not report four programs with total expenditures of $621,198. Cause: Broomfield did not have adequate training and oversight in place for accounting staff to ensure its SEFA was prepared in accordance with federal requirements. Broomfield experienced turnover in the preparer and reviewer functions for the grant tracking and reporting process during the year, and the new preparer and reviewer were not familiar with federal requirements and the guidance for the SEFA; this resulted in the errors noted above. Effect: As a result of the errors, the SEFA was materially incorrect. Inaccurate identification of federal awards may also result in inaccurate identification of compliance requirements, risk assessments, major program determination, materiality determinations and reporting errors. Questioned Costs: None Context: N/A Identification As A Repeat Finding: 2021-001 Recommendation: Broomfield should strengthen its internal controls by implementing additional training and oversight of personnel to ensure the SEFA accurately reflects federal expenditures for the fiscal year. Views Of Responsible Officials And Planned Corrective Action: Broomfield agrees with the finding and has created a corrective action plan for the finding. See the corrective action plan included in this report.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 42222 2022-003
    Material Weakness
  • 42223 2022-003
    Material Weakness
  • 42224 2022-002
    Material Weakness Repeat
  • 42226 2022-002
    Material Weakness Repeat
  • 42227 2022-002
    Material Weakness Repeat
  • 42228 2022-002
    Material Weakness Repeat
  • 618664 2022-003
    Material Weakness
  • 618665 2022-003
    Material Weakness
  • 618666 2022-002
    Material Weakness Repeat
  • 618667 2022-002
    Material Weakness Repeat
  • 618668 2022-002
    Material Weakness Repeat
  • 618669 2022-002
    Material Weakness Repeat
  • 618670 2022-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
20.205 Highway Planning and Construction $1.20M
93.778 Medical Assistance Program $770,971
93.558 Temporary Assistance for Needy Families $728,973
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $710,692
93.658 Foster Care_title IV-E $593,295
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $523,808
93.563 Child Support Enforcement $455,397
14.218 Community Development Block Grants/entitlement Grants $372,238
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $367,005
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $367,005
10.557 Women, Infants and Children Non-Cash Award $342,321
93.575 Child Care and Development Block Grant $315,694
93.568 Low-Income Home Energy Assistance $281,798
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $219,981
93.667 Social Services Block Grant $209,415
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $144,659
17.277 Workforce Investment Act (wia) National Emergency Grants $143,505
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $132,736
93.069 Public Health Emergency Preparedness $126,728
93.659 Adoption Assistance $104,813
17.258 Wia Adult Program $101,734
93.052 National Family Caregiver Support, Title Iii, Part E $89,364
17.207 Employment Service/wagner-Peyser Funded Activities $87,762
93.268 Immunization Cooperative Agreements $86,718
93.569 Community Services Block Grant $86,573
17.278 Wia Dislocated Worker Formula Grants $69,312
97.042 Emergency Management Performance Grants $69,066
17.259 Wia Youth Activities $65,288
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $47,158
93.217 Family Planning_services $40,805
93.994 Maternal and Child Health Services Block Grant to the States $34,958
15.437 Minerals Leasing Act $23,707
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $18,484
16.607 Bulletproof Vest Partnership Program $15,200
21.027 Coronavirus State and Local Fiscal Recovery Funds $14,290
93.645 Stephanie Tubbs Jones Child Welfare Services Program $12,897
16.543 Missing Children's Assistance $12,538
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $11,093
14.239 Home Investment Partnerships Program $10,157
16.575 Crime Victim Assistance $7,876
93.090 Guardianship Assistance $6,019
93.317 Emerging Infections Programs $3,440
10.551 Supplemental Nutrition Assistance Program $2,815
93.556 Promoting Safe and Stable Families $2,429
21.019 Coronavirus Relief Fund $-191