FAC Explorer

Finding 623869 (2022-002)

Significant Deficiency
Requirement
E
Questioned Costs
-
Year
2022
Accepted
2023-03-30
Audit: 53528
Organization: City of Chattanooga, Tennessee (TN)
Auditor: Henderson Hutcherson & McCullough PLLC

AI Summary

  • Core Issue: The City recorded grant expenditures that did not meet eligibility requirements.
  • Impacted Requirements: Compliance with grant eligibility criteria was not followed, leading to ineligible payments.
  • Recommended Follow-Up: Update the software to prevent it from overriding department-coded transactions.

Finding Text

Finding 2022-002 Condition: The City recorded grant expenditures that did not meet eligibility requirements. Cause: The department tried charging expenditures to a non-grant fund, but the system overrode the transaction and coded it to the grant fund. Criteria: Following of compliance requirements. Effect: Two payments were made to beneficiaries that were ineligible to receive benefits under the grant. Recommendation: Make changes to the software to ensure it will not override costs when they are being recorded by a department. Views of the Responsible Officials: The officials concur with the finding. Corrective Action Plan: See letter provided by management.

Categories

Eligibility

Other Findings in this Audit

  • 47427 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
66.458 Capitalization Grants for Clean Water State Revolving Funds $20.71M
93.600 Head Start $12.35M
21.027 Coronavirus State and Local Fiscal Recovery Funds $4.13M
93.568 Low-Income Home Energy Assistance $2.75M
14.218 Community Development Block Grants/entitlement Grants $2.10M
15.928 Civil War Battlefield Land Acquisition Grants $1.89M
14.239 Home Investment Partnerships Program $1.16M
93.569 Community Services Block Grant $922,461
20.205 Highway Planning and Construction $833,779
94.011 Foster Grandparent Program $469,668
66.001 Air Pollution Control Program Support $332,527
45.310 Grants to States $307,500
16.575 Crime Victim Assistance $298,143
97.067 Homeland Security Grant Program $297,935
16.582 Crime Victim Assistance/discretionary Grants $207,782
14.231 Emergency Solutions Grant Program $195,352
16.738 Edward Byrne Memorial Justice Assistance Grant Program $186,179
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $149,451
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $130,000
20.607 Alcohol Open Container Requirements $119,948
93.137 Community Programs to Improve Minority Health Grant Program $104,943
10.923 Emergency Watershed Protection Program $22,897
16.034 Coronavirus Emergency Supplemental Funding Program $8,796
97.044 Assistance to Firefighters Grant $7,304
16.528 Enhanced Training and Services to End Violence and Abuse of Women Later in Life $35