FAC Explorer

Finding 952359 (2023-002)

-
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-03-13
Audit: 294969
Organization: City of Haverhill (MA)
Auditor: Powers & Sullivan LLC

AI Summary

  • Core Issue: The City submitted its quarterly report on time, but the reported expenditures did not match the accounting records.
  • Impacted Requirements: Compliance with U.S. Treasury's reporting requirements for grant expenditures is essential for accurate financial oversight.
  • Recommended Follow-Up: Review and reconcile the reported expenditures with the accounting ledger to ensure compliance and accuracy in future reports.

Finding Text

U.S. DEPARTMENT OF TREASURY COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing Number 21.027 2023-002: Reporting to the Federal Government Compliance Requirement: Reporting Type of Finding: Compliance and Internal Control over Compliance – Other Matter Criteria or Specific Requirement: Grantees must comply with reporting requirements established by the U.S. Treasury that includes reporting the total grant expenditures incurred for the reporting period. Since the City is a Metropolitan City with a population below 250,000 residents that was allocated more than $10.0 million in funding, the City is required to submit, to the U.S. Department of Treasury, a project and expenditure report 30 days after the end of each quarter. Condition: The City submitted the quarterly project and expenditure report timely, however the expenditures reported as of June 30, 2023, did not reconcile with the City’s accounting ledger.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 375888 2023-001
    Significant Deficiency Repeat
  • 375889 2023-001
    Significant Deficiency Repeat
  • 375890 2023-001
    Significant Deficiency Repeat
  • 375891 2023-001
    Significant Deficiency Repeat
  • 375892 2023-001
    Significant Deficiency Repeat
  • 375893 2023-001
    Significant Deficiency Repeat
  • 375894 2023-001
    Significant Deficiency Repeat
  • 375895 2023-001
    Significant Deficiency Repeat
  • 375896 2023-001
    Significant Deficiency Repeat
  • 375897 2023-001
    Significant Deficiency Repeat
  • 375898 2023-001
    Significant Deficiency Repeat
  • 375899 2023-001
    Significant Deficiency Repeat
  • 375900 2023-001
    Significant Deficiency Repeat
  • 375901 2023-001
    Significant Deficiency Repeat
  • 375902 2023-001
    Significant Deficiency
  • 375903 2023-001
    Significant Deficiency
  • 375904 2023-001
    Significant Deficiency
  • 375905 2023-001
    Significant Deficiency
  • 375906 2023-001
    Significant Deficiency
  • 375907 2023-001
    Significant Deficiency
  • 375908 2023-001
    Significant Deficiency
  • 375909 2023-001
    Significant Deficiency
  • 375910 2023-001
    Significant Deficiency
  • 375911 2023-001
    Significant Deficiency
  • 375912 2023-001
    Significant Deficiency
  • 375913 2023-001
    Significant Deficiency
  • 375914 2023-001
    Significant Deficiency
  • 375915 2023-001
    Significant Deficiency
  • 375916 2023-002
    -
  • 375917 2023-002
    -
  • 375918 2023-002
    -
  • 375919 2023-003
    -
  • 375920 2023-003
    -
  • 375921 2023-003
    -
  • 375922 2023-003
    -
  • 375923 2023-003
    -
  • 375924 2023-003
    -
  • 375925 2023-003
    -
  • 375926 2023-003
    -
  • 952330 2023-001
    Significant Deficiency Repeat
  • 952331 2023-001
    Significant Deficiency Repeat
  • 952332 2023-001
    Significant Deficiency Repeat
  • 952333 2023-001
    Significant Deficiency Repeat
  • 952334 2023-001
    Significant Deficiency Repeat
  • 952335 2023-001
    Significant Deficiency Repeat
  • 952336 2023-001
    Significant Deficiency Repeat
  • 952337 2023-001
    Significant Deficiency Repeat
  • 952338 2023-001
    Significant Deficiency Repeat
  • 952339 2023-001
    Significant Deficiency Repeat
  • 952340 2023-001
    Significant Deficiency Repeat
  • 952341 2023-001
    Significant Deficiency Repeat
  • 952342 2023-001
    Significant Deficiency Repeat
  • 952343 2023-001
    Significant Deficiency Repeat
  • 952344 2023-001
    Significant Deficiency
  • 952345 2023-001
    Significant Deficiency
  • 952346 2023-001
    Significant Deficiency
  • 952347 2023-001
    Significant Deficiency
  • 952348 2023-001
    Significant Deficiency
  • 952349 2023-001
    Significant Deficiency
  • 952350 2023-001
    Significant Deficiency
  • 952351 2023-001
    Significant Deficiency
  • 952352 2023-001
    Significant Deficiency
  • 952353 2023-001
    Significant Deficiency
  • 952354 2023-001
    Significant Deficiency
  • 952355 2023-001
    Significant Deficiency
  • 952356 2023-001
    Significant Deficiency
  • 952357 2023-001
    Significant Deficiency
  • 952358 2023-002
    -
  • 952360 2023-002
    -
  • 952361 2023-003
    -
  • 952362 2023-003
    -
  • 952363 2023-003
    -
  • 952364 2023-003
    -
  • 952365 2023-003
    -
  • 952366 2023-003
    -
  • 952367 2023-003
    -
  • 952368 2023-003
    -

Programs in Audit

ALN Program Name Expenditures
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $4.37M
10.555 National School Lunch Program $3.59M
66.458 Capitalization Grants for Clean Water State Revolving Funds $1.46M
14.218 Community Development Block Grants/entitlement Grants $1.33M
10.553 School Breakfast Program $1.10M
84.287 Twenty-First Century Community Learning Centers $402,957
97.036 Covid-19 Disaster Grants - Public Assistance (presidentially Declared Disasters) $340,689
84.027 Covid-19 Special Education_grants to States $276,677
10.555 Covid-19 National School Lunch Program $209,617
10.559 Summer Food Service Program for Children $167,134
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $130,471
84.365 English Language Acquisition State Grants $128,758
14.218 Covid-19 Community Development Block Grants/entitlement Grants $95,346
16.738 Edward Byrne Memorial Justice Assistance Grant Program $82,372
84.425 Covid-19 Education Stabilization Fund $81,320
84.424 Title Iv, Part A: Student Support and Academic Enrichment Program $68,144
84.048 Career and Technical Education -- Basic Grants to States $60,782
84.173 Special Education_preschool Grants $54,632
84.173 Covid-19 Special Education_preschool Grants $46,579
10.558 Child and Adult Care Food Program $46,527
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $45,530
84.027 Special Education_grants to States $36,972
14.239 Home Investment Partnerships Program $33,843
97.042 Emergency Management Performance Grants $32,958
93.268 Immunization Cooperative Agreements $26,691
16.710 Public Safety Partnership and Community Policing Grants $19,586
20.600 State and Community Highway Safety $15,353
84.367 Supporting Effective Instruction State Grants $12,100
16.203 Promoting Evidence Integration in Sex Offender Management Discretionary Grant Program $9,983
84.196 Education for Homeless Children and Youth $8,187
84.010 Title I Grants to Local Educational Agencies $804
16.922 Equitable Sharing Program $313