Finding 47673 (2022-008)

Significant Deficiency

Requirement

Questioned Costs

Year

2022

Accepted

2023-03-30

Audit: 53246

Organization: City of Amsterdam, New York (NY)

Auditor: Rbt CPAS

AI Summary

Answer: The City failed to report a significant expenditure related to ARPA funds.
Trend: This oversight indicates a potential pattern of incomplete reporting on grant expenditures.
List: RBT advises the City to ensure all grant expenditures are reported for accuracy and compliance.

Finding Text

Finding 2022-008 Coronavirus State and Local Fiscal Recovery Fund Compliance and Internal Control Reporting Condition: The City did not report an expenditure. Criteria: ARPA expenditure reporting requirements. Cause: The expense was overlooked. Effect: All ARPA expenditures were not reported. Recommendation: RBT recommends that the City report all grant expenditures so that reporting is complete and accurate.

Corrective Action Plan

2022-008 - Coronavirus State and Local Fiscal Recovery Fund The City will ensure that all reported federal and state grant information, along with supporting documentation and approvals, will be reviewed by both the controller (or deputy controller) and appropriate project coordinator or department head to ensure accuracy of all grant expenditure information in the future.

Other Findings in this Audit

47674 2022-009

Significant Deficiency
52002 2022-010

Significant Deficiency
624115 2022-008

Significant Deficiency
624116 2022-009

Significant Deficiency
628444 2022-010

Significant Deficiency

Programs in Audit

ALN	Program Name	Expenditures
97.039	Hazard Mitigation Grant	$1.09M
21.027	Coronavirus State and Local Fiscal Recovery Funds	$664,779
97.044	Assistance to Firefighters Grant	$62,507
14.228	Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii	$21,622
97.036	Disaster Grants - Public Assistance (presidentially Declared Disasters)	$6,308