FAC Explorer

Finding 604866 (2022-004)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-09-25
Audit: 33233
Organization: City of Rapid City (SD)
Auditor: Ketel Thorstenson LLP

AI Summary

  • Core Issue: The City lacks a proper review process for expenditures related to the CSLFRF program, leading to potential misallocation of funds.
  • Impacted Requirements: Timely reimbursement requests are not being submitted, which could affect cash flow and compliance with federal reporting standards.
  • Recommended Follow-Up: Implement a review process for expenditure allocations and ensure reimbursement requests are submitted promptly.

Finding Text

Finding No. 2022-004: Tracking Federal Grant Funding Federal Program Affected: Coronavirus State and Local Fiscal Recovery Fund (CSLFRF) ? AL# 21.027 Compliance Requirement: Reporting Questioned Costs: None Condition and Cause: The City does not have a proper review process for the CSLFRF program expenditures allocated between the various grant agreements. In addition, reimbursement requests are not completed timely. Criteria and Effect: A lack of proper controls over federal expenditures could result in charging expenditures to multiple federal awards or ?double-dipping? of CSLFRF grant monies and improper reporting on the schedule of expenditures of federal awards. Timely reimbursement requests reduce the cash flow burden on the City. Recommendation: The City should implement a process for reviewing expenditure allocations between separate CSLFRF grants and submit reimbursement requests as soon as administratively feasible. Repeat Finding from Prior Year: N/A Response/Corrective Action Plan: The City agrees with the above finding. See Corrective Action Plan.

Categories

Reporting Allowable Costs / Cost Principles Cash Management

Other Findings in this Audit

  • 28424 2022-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
20.106 Airport Improvement Program $2.62M
21.027 Coronavirus State and Local Fiscal Recovery Funds $962,161
20.507 Federal Transit_formula Grants $564,082
97.083 Staffing for Adequate Fire and Emergency Response (safer) $406,899
16.817 Byrne Criminal Justice Innovation Program $378,004
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $313,176
14.225 Community Development Block Grants/special Purpose Grants/insular Areas $288,810
16.710 Public Safety Partnership and Community Policing Grants $136,642
16.738 Edward Byrne Memorial Justice Assistance Grant Program $93,850
94.002 Retired and Senior Volunteer Program $80,000
97.047 Pre-Disaster Mitigation $77,579
15.228 Blm Fuels Management and Community Fire Assistance Program Activities $76,258
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $67,937
66.605 Performance Partnership Grants $55,506
39.003 Donation of Federal Surplus Personal Property $54,546
16.609 Project Safe Neighborhoods $47,810
14.218 Community Development Block Grants/entitlement Grants $41,136
20.930 Payments for Small Community Air Service Development $37,397
97.067 Homeland Security Grant Program $34,922
15.904 Historic Preservation Fund Grants-in-Aid $20,000
16.607 Bulletproof Vest Partnership Program $16,448
16.045 Community-Based Violence Intervention and Prevention Initiative $15,696
16.575 Crime Victim Assistance $15,211
10.698 State & Private Forestry Cooperative Fire Assistance $12,500
10.664 Cooperative Forestry Assistance $5,813