FAC Explorer

Finding 52002 (2022-010)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-30
Audit: 53246
Organization: City of Amsterdam, New York (NY)
Auditor: Rbt CPAS

AI Summary

  • Core Issue: The Performance Report inaccurately states that Urban Renewal is a subrecipient of the City.
  • Impacted Requirements: Performance Reporting is mandatory for the grant, and the current report fails to meet this requirement.
  • Recommended Follow-Up: The City should have a designated person review the report for accuracy.

Finding Text

Finding 2022-010 Community Block Grant-State Administered Small Cities Program Internal Control Reporting Condition: The Performance Report is stating that Urban renewal is a subrecipient of the City. Criteria: Performance Reporting is required for the grant. Cause: The Urban Renewal Agency did not receive or disburse anything as reported in the PARIS report. Effect: The Performance Report is not accurate. Recommendation: RBT recommends that the City have someone review the report to ensure the information is accurate.

Corrective Action Plan

2022-010 ? Community Block Grant-State Administered Small Cities Program Recovery Fund The City has been relying on guidance from previous auditors who determined that Community Development Block Grants are awarded to the City, not the URA, and are therefore recorded on the City?s financial statements. The URA is only serving as a pass-through entity. As a result of this guidance, it has been the City?s understanding that the URA would not be required to report these grants on the PARIS report.

Categories

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 47673 2022-008
    Significant Deficiency
  • 47674 2022-009
    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