2012 Hammond State Board of Accounts Audit

justcallmetommy · **Joined:** Thu May 01, 2008 8:25 pm **Posts:** 5662

$21,441,169 in excess of Appropriations...Oh my God!

Quote:

http://www.in.gov/sboa/WebReports/B42998.pdf pg 50

DISBURSEMENTS IN EXCESS OF APPROPRIATIONS

The following funds recorded expenditures in excess of budgeted appropriations:
Indiana Code 6-1.1-18-4 states in part: ". . . the proper officers of a political subdivision shall
appropriate funds in such a manner that the expenditures for a year do not exceed its budget for that year as
finally determined under this article."

Disbursements in Excess of Fund Appropriations

General $ 7,928,811
Motor Vehicle Highway $ 1,355,252
Park $ 739,666
Local Road and Street $ 683,356
Water Hydrant Rental $ 7,692
Gaming Revenue $ 5,770,676
Self-Insurance $4,595,394
CDBG Escrow $ 35,407
CDBG Escrow $ 324,915

618

justcallmetommy · **Joined:** Thu May 01, 2008 8:25 pm **Posts:** 5662

Quote:

http://www.in.gov/sboa/WebReports/B42998.pdf pgs 52-54

Report on Compliance for Each Major Federal Program

We have audited the City of Hammond's (City) compliance with the types of compliance requirements
described in the U.S. Office of Management and Budget (OMB) Circular A-133 Compliance Supplement
that could have a direct and material effect on each of its major federal programs for the year ended December
31, 2012. The City's major federal programs are identified in the Summary of Auditor's Results section of the
accompanying Schedule of Findings and Questioned Costs.

Basis for Qualified Opinion on the CDBG â€“ Entitlement Grants Cluster
As described in items 2012-05, 2012-06, and 2012-07, in the accompanying Schedule of Findings
and Questioned Costs, the City did not comply with requirements regarding Equipment and Real Property
Management, Subrecipient Monitoring, and Reporting that are applicable to its CDBG â€“ Entitlement Grants
Cluster. Compliance with such requirements is necessary, in our opinion, for the City to comply with require-
ments applicable to that program.

-53-
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL
PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE
(Continued)

Basis for Qualified Opinion on the Capitalization Grants for Clean Water State Revolving Funds
As described in items 2012-09 and 2012-10, in the accompanying Schedule of Findings and
Questioned Costs, the City did not comply with requirements regarding Equipment and Real Property Management and Procurement that are applicable to its Capitalization Grants for Clean Water State Revolving Funds program. Compliance with such requirements is necessary, in our opinion, for the City to comply with requirements applicable to that program.

Basis for Qualified Opinion on ARRA Energy Efficiency and Conservation Block Grant Program (EECBG)
As described in items 2012-12 and 2012-13, in the accompanying Schedule of Findings and
Questioned Costs, the City did not comply with requirements regarding Allowable Costs and Reporting that
are applicable to its ARRA Energy Efficiency and Conservation Block Grant Program (EECBG). Compliance
with such requirements is necessary, in our opinion, for the City to comply with requirements applicable to
that program.

Qualified Opinion on the CDBG â€“ Entitlement Grants Cluster, Capitalization Grants for Clean Water
State Revolving Funds, and the ARRA Energy Efficiency and Conservation Block Grant Program
(EECBG)

In our opinion, except for the noncompliance described in the Basis for Qualified Opinion
paragraphs, the City complied, in all material respects, with the types of compliance requirements referred to above that
could have a direct and material effect on the CDBGâ€“ Entitlement Grants Cluster, Capitalization Grants for
Clean Water State Revolving Funds, and the ARRA Energy Efficiency and Conservation Block Grant Program
(EECBG) for the year ended December 31, 2012.

Other Matters

The City's response to the noncompliance findings identified in our audit is described in the accom-
panying Corrective Action Plan. The City's response was not subjected to the auditing procedures applied in
the audit of compliance and, accordingly, we express no opinion on the response

662

justcallmetommy · **Joined:** Thu May 01, 2008 8:25 pm **Posts:** 5662

Quote:

http://www.in.gov/sboa/WebReports/B42998.pdf
-52-

STATE OF INDIANA AN EQUAL OPPORTUNITY EMPLOYER
STATE BOARD OF ACCOUNTS
302 WEST WASHINGTON STREET
ROOM E418
INDIANAPOLIS, INDIANA 46204-2769
Telephone: (317) 232-2513
Fax: (317) 232-4711

Web Site: http://www.in.gov/sboa

INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL
PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE

TO: THE OFFICIALS OF THE CITY
OF HAMMOND, LAKE COUNTY, INDIANA

Report on Compliance for Each Major Federal Program We have audited the City of Hammond's (City) compliance with the types of compliance requirements described in the U.S. Office of Management and Budget (OMB) Circular A-133 Compliance Supplement that could have a direct and material effect on each of its major federal programs for the year ended December
31, 2012.

The City's major federal programs are identified in the Summary of Auditor's Results section of the
accompanying Schedule of Findings and Questioned Costs.

Management's Responsibility
Management is responsible for compliance with the requirements of laws, regulations, contracts, and
grants applicable to its federal programs.

Basis for Qualified Opinion on the CDBG â€“ Entitlement Grants Cluster As described in items 2012-05, 2012-06, and 2012-07, in the accompanying Schedule of Findings and Questioned Costs, the City did not comply with
requirements regarding Equipment and Real Property Management, Subrecipient Monitoring, and Reporting that are applicable to its CDBG â€“ Entitlement Grants Cluster. Compliance with such requirements is necessary,
in our opinion, for the City to comply with requirements applicable to that program.

My pal Tom tosses editorial page concerns why VanTill should not run for office or step down, when he was absolutely silent on Cantrell and/or his brainless minion Salinas.

My pal Tom tosses out editorials page concerns why Spiros worked at finding another home for the airshow, and was conspicuously silent failing to help Gary pay for the air show.

My pal Tom has been silent on explaining where the Festival of the Snakes parking fees have disappeared. $66,000 in parking fees @ $15 a car with 100,000 plus people attending, with 100,000 plus people arriving in 4,400 cars; do the math $200,000 to $250,000 in parking fees for years have disappeared. Poof!

My pals on the local radio shows seem to go after every city in nwi, other than Tom and Tom's failed accounting, I wonder why? Does it have to do with Purdue buying a building for $1,000,000 from a friend of Tom's, backing out of $1,000,000 in improvements? Tom stepped up to the plate and generously donated $3,000,00 to rehab the property.

I wonder what this station will be paying in fair share rent? Since it is a public building, the rental contract should be public record. Hmmmm.

My friend Tom belongs right next to VanTill, Philpott and Cantrell.

SWEET!

741

hammonite · **Joined:** Mon Nov 16, 2009 1:58 pm **Posts:** 762

Interesting topic in an election year.

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2012 Hammond State Board of Accounts Audit

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