FAC Explorer

Finding 538596 (2024-013)

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Requirement
F
Questioned Costs
-
Year
2024
Accepted
2025-03-27
Audit: 349361
Organization: City of Montgomery, Alabama (AL)
Auditor: Warren Averett LLC

AI Summary

  • Core Issue: The City has not conducted a required physical inventory of equipment since September 2022.
  • Impacted Requirements: This noncompliance violates 2 CFR 200.313, which mandates a physical inventory every two years.
  • Recommended Follow-Up: The City should enhance its policies to ensure timely physical inventories across all departments.

Finding Text

Finding 2024-013 – Equipment Management (Noncompliance) Identification of the Federal Program: All programs Criteria: 2 CFR 200.313 requires a physical inventory of property must be taken and the results reconciled with the property records at least once every two years. Condition/Cause/Effect: The City has not performed a physical inventory since September 2022. Questioned Costs: None reported. Recommendation: We recommend the City should strengthen policies and procedures to ensure a physical inventory of all city-wide departments is performed every two years. Views of Responsible Officials: The City agrees with the finding. See Management’s View and Corrective Action Plan included at the end of the report.

Categories

Equipment & Real Property Management

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $4.53M
93.137 Community Programs to Improve Minority Health $1.94M
14.218 Community Development Block Grants/entitlement Grants $1.03M
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $548,214
20.205 Highway Planning and Construction $288,329
14.239 Home Investment Partnerships Program $244,765
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $186,814
14.231 Emergency Solutions Grant Program $136,103
10.559 Summer Food Service Program for Children $89,790
20.507 Federal Transit Formula Grants $70,791
16.738 Edward Byrne Memorial Justice Assistance Grant Program $46,286
32.011 Affordable Connectivity Outreach Grant Program $43,627
95.001 High Intensity Drug Trafficking Areas Program $25,073
97.067 Homeland Security Grant Program $12,376
16.111 Joint Law Enforcement Operations (jleo) $11,933
15.904 Historic Preservation Fund Grants-in-Aid $7,220
93.069 Public Health Emergency Preparedness $6,824
97.042 Emergency Management Performance Grants $3,472
17.274 Youthbuild $1,518
94.011 Americorps Seniors Foster Grandparent Program (fgp) 94.011 $814