Finding 8750 (2018-002)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2018
Accepted
2024-01-17
Audit: 11972
Organization: Town of Guilderland (NY)

AI Summary

  • Core Issue: The Town failed to properly identify federal awards, leading to inaccuracies in financial reporting.
  • Impacted Requirements: Accurate tracking is essential for the Schedule of Expenditures of Federal Awards to ensure completeness and reliability.
  • Recommended Follow-Up: Management should maintain the new tracking system to prevent future identification issues with federal awards.

Finding Text

2018-002 Identification of Federal Awards Statement of Condition: The Town did not properly identify their federal awards. Criteria: To accurately present the Schedule of Expenditures of Federal Awards of the Town, all federal awards should be properly identified. The accuracy and completeness of financial data is crucial to the Schedule of Expenditures of Federal Awards. Statement of Cause: The Town did not have the proper tracking procedures in place to track their awards. Statement of Effect: The Schedule of Expenditures of Federal Awards would have been inaccurate and incomplete. Questioned Costs: None Perspective Information: As part of audit procedures, federal awards are assessed and tested. Identification of Repeat Finding: No. Recommendation: Management should implement a tracking system to properly track their awards so that this doesn’t recur in the future. Views of responsible officials and planned corrective actions: The Town has created a tracking system for all federal awards and expenditures.

Corrective Action Plan

The Town of Guilderland has created a tracking system for all federal awards and expenditures. This involves a review and yearly reconciliation of all federal funds received in each fiscal year. This spreadsheet and system was implemented in June of 2021.

Categories

Reporting

Other Findings in this Audit

  • 8751 2018-003
    Material Weakness
  • 585192 2018-002
    Material Weakness
  • 585193 2018-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $685,296
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $131,415
14.896 Family Self-Sufficiency Program $65,919
20.205 Highway Planning and Construction $31,235
20.600 State and Community Highway Safety $21,807
16.607 Bulletproof Vest Partnership Program $2,160