Finding 513670 (2023-009)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-12-09
Audit: 331570
Organization: The City of Homewood, Alabama (AL)
Auditor: Bmss LLC

AI Summary

  • Issue: The City of Homewood did not submit their required Project and Expenditure Report by the April 30, 2023 deadline.
  • Impact: This reflects a significant deficiency in internal controls and compliance with federal reporting requirements.
  • Follow-up: The City should implement stronger internal controls to ensure timely submission of reports in the future.

Finding Text

Criteria: The Compliance and Reporting Guidance for the Coronavirus State and Local Fiscal Recovery Funds, all recipients are required to submit Project and Expenditure Reports. The City of Homewood is considered a nonentitlement unit and is therefore required to submit reports on an annual basis and must be submitted to the Department of Treasury by April 30th of each year. Condition: The City of Homewood, Alabama did not submit their Project and Expenditure Report that was due on April 30, 2023. Cause and effect: The late submission of the Project and Expenditure Report is due to turnover at the City of Homewood, Alabama; as well as the fact that adequate internal controls were not established to make sure this report was filed on time. The late submission of the Project and Expenditures Report shows a significant deficiency in the City of Homewood, Alabama’s internal control structure. Recommendation: The City of Homewood, Alabama should strive to submit their Project and Expenditure Report annually by the due date of April 30th each year. View of Responsible Officials: The City of Homewood, Alabama is in the process of submitting their Project and Expenditure Report to the Department of Treasury that was due on April 30, 2023.

Corrective Action Plan

The City of Homewood, Alabama is in the process of submitting their Project and Expenditure Report to the Department of Treasury that was due on April 30, 2023.

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 513662 2023-007
    Significant Deficiency
  • 513663 2023-007
    Significant Deficiency
  • 513664 2023-007
    Significant Deficiency
  • 513665 2023-007
    Significant Deficiency
  • 513666 2023-007
    Significant Deficiency
  • 513667 2023-008
    Significant Deficiency
  • 513668 2023-007
    Significant Deficiency
  • 513669 2023-008
    Significant Deficiency
  • 1090104 2023-007
    Significant Deficiency
  • 1090105 2023-007
    Significant Deficiency
  • 1090106 2023-007
    Significant Deficiency
  • 1090107 2023-007
    Significant Deficiency
  • 1090108 2023-007
    Significant Deficiency
  • 1090109 2023-008
    Significant Deficiency
  • 1090110 2023-007
    Significant Deficiency
  • 1090111 2023-008
    Significant Deficiency
  • 1090112 2023-009
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.43M
20.600 State and Community Highway Safety $734,643
20.219 Recreational Trails Program $279,169
97.083 Staffing for Adequate Fire and Emergency Response (safer) $69,122
45.310 Grants to States $10,000
15.904 Historic Preservation Fund Grants-in-Aid $6,157