City of New Albany, Mississippi

EIN: 646000896

UEI: CH5ECC731G17

Data as of August 24, 2026

City of New Albany, Mississippi7 audit years2 findings
7
Audit Years
2
Total Findings
0
Repeat Findings

FY 2022-09-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on February 26, 2023. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by August 26, 2023 (1095 days ago).

What is a management decision? →
2022-015
Reporting

The City appears to have failed to comply with the Tier 5 reporting requirement associated with the American Recovery Plan (ARP) State and Local Fiscal Recovery Funds (SLFRF). Criteria: As a Tier 5 reporter, the City is required to submit an annual project expenditures report by April 30 each year reporting fiscal year expenditures occurring from April 1 through March 31 of the preceding fiscal year. Cause: The City Clerk thought that she had appropriately submitted the report in a timely fashion, however could not produce documentation to verify the submission. The auditor downloaded the April 2022 quarterly and annual reporting data and could not locate the City?s expenditure of $38,668 which occurred prior to March 31, 2022. Effect: Failure to comply with reporting requirements to which the federal award is subject. Recommendation: Future report submissions should be made on a timely basis with documentation retained of compliance with those reporting requirements. Future submissions should include the amounts which failed to be reported with the prior reporting period in order to appropriately reflect cumulative project costs on which the funds were expended. Management?s Response: Management concurs with the finding and has agreed to establish and fund the required reserve funds.

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Full finding narrative

Condition: The City appears to have failed to comply with the Tier 5 reporting requirement associated with the American Recovery Plan (ARP) State and Local Fiscal Recovery Funds (SLFRF). Criteria: As a Tier 5 reporter, the City is required to submit an annual project expenditures report by April 30 each year reporting fiscal year expenditures occurring from April 1 through March 31 of the preceding fiscal year. Cause: The City Clerk thought that she had appropriately submitted the report in a timely fashion, however could not produce documentation to verify the submission. The auditor downloaded the April 2022 quarterly and annual reporting data and could not locate the City?s expenditure of $38,668 which occurred prior to March 31, 2022. Effect: Failure to comply with reporting requirements to which the federal award is subject. Recommendation: Future report submissions should be made on a timely basis with documentation retained of compliance with those reporting requirements. Future submissions should include the amounts which failed to be reported with the prior reporting period in order to appropriately reflect cumulative project costs on which the funds were expended. Management?s Response: Management concurs with the finding and has agreed to establish and fund the required reserve funds.

Corrective Action Plan

CFDA# 21.027 ? COVID-19 Coronavirus State and Local Recovery Funds Finding 2022-015 The Annual Project Expenditure Report required as a Tier 5 reporter under the American Recovery Plan (ARP) State and Local Fiscal Recovery Funds (SLFRF) was not submitted. City?s Response: City personnel thought they had successfully submitted the required report in a timely fashion. Views of Responsible Officials and Corrective Action: The City Clerk thought that the report had been submitted in a timely fashion, ut could not produce documentation to verify the submission. Since the City?s expenditures are not included on the download of annual reporting data, the City assumes that the report was not properly submitted. Future report submissions will be made on a timely basis with documentation retained to demonstrate compliance with those reporting requirements. Name of Responsible Person: Frankie Roberts, City Clerk Name of City Contact: Frankie Roberts, City Clerk Projected Implementation Date: April 30, 2023

About Reporting →

FY 2018-09-30

FAC accepted this audit on February 25, 2019 — management decision was due August 25, 2019.

2018-003
Other

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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