FAC Explorer

Finding 479404 (2023-003)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-07-25
Audit: 315900
Organization: City of Green Bay (WI)
Auditor: Baker Tilly US LLP

AI Summary

  • Core Issue: The Q4 Project and Expenditure Report was understated by $1,007,000 and $18,515 due to a typo and an excluded transaction.
  • Impacted Requirements: The reporting obligations set by the U.S. Treasury were not fully met, leading to inaccuracies in financial reporting.
  • Recommended Follow-Up: Ensure all relevant accounts are included in queries and reports are thoroughly reviewed for errors before submission.

Finding Text

Finding 2023-003: Significant Deficiency - Reporting Assistance Listing Number 21.027 Program Title COVID-19 - Coronavirus State and Local Fiscal Recovery Fund Federal Agency U.S. Department of Treasury Pass-Through Agency Not applicable Award Numbers / Years 2021 Criteria: The award agreement with U.S. Treasury states that the recipient agrees to comply with any reporting obligations established by Treasury as they relate to this award. Condition/Context: The Quarter 2 and 4 Project and Expenditure Reports were tested. The Quarter 4 (Q4) report had a typo that resulted in the Q4 expenditures to be understated by $1,007,000 for project 2-6-001, but the cumulative expenditures were input correctly. Additionally, project 12-6-201 was understated by $18,515 for the Q4 and cumulative expenditures due to excluding a transaction. Cause: The general ledger for the Q4 Project and Expenditure Report was not queried appropriately and a transfer was erroneously excluded. Effect: The Q4 Project and Expenditure Report was understated by $18,515 in the cumulative expenditures reported. Questioned Costs: None noted. Recommendation: When running the query for the Project and Expenditure Reports, we recommend the City ensure to include all the pertinent accounts and ensure the report is reviewed carefully for typos. Views of Responsible Officials: Compliance reports will be reviewed and approved by the Grant Administrator, Assistant Finance Director and Finance Director. Query reports are now in place to capture all accounts and ensure accuracy.

Categories

Reporting Significant Deficiency

Other Findings in this Audit

  • 479403 2023-003
    Significant Deficiency
  • 1055845 2023-003
    Significant Deficiency
  • 1055846 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
20.507 Federal Transit_formula Grants $3.61M
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $481,257
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $442,275
14.239 Home Investment Partnerships Program $386,694
15.658 Natural Resource Damage Assessment, Restoration and Implementation $379,020
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $375,182
94.006 Americorps $346,289
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $253,062
14.218 Community Development Block Grants/entitlement Grants $124,812
21.027 Coronavirus State and Local Fiscal Recovery Funds $113,091
66.469 Great Lakes Program $101,405
16.738 Edward Byrne Memorial Justice Assistance Grant Program $90,541
16.034 Coronavirus Emergency Supplemental Funding Program $82,673
20.616 National Priority Safety Programs $50,222
20.600 State and Community Highway Safety $28,674
15.904 Historic Preservation Fund Grants-in-Aid $25,000
16.710 Public Safety Partnership and Community Policing Grants $24,815
45.024 Promotion of the Arts_grants to Organizations and Individuals $6,999
15.611 Wildlife Restoration and Basic Hunter Education $2,624
97.067 Homeland Security Grant Program $2,500
97.056 Port Security Grant Program $1,620