FAC Explorer

Audit 27576

FY End
2022-06-30
Total Expended
$3.02M
Findings
4
Programs
8
Organization: City of Kalispell (MT)
Year: 2022 Accepted: 2023-08-07
Auditor: Wipfli LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
38375 2022-001 - - L
38376 2022-001 - - L
614817 2022-001 - - L
614818 2022-001 - - L

Programs

ALN Program Spent Major Findings
20.933 National Infrastructure Investments $2.70M Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $199,385 Yes 1
97.067 Homeland Security Grant Program $32,798 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $25,301 - 0
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $12,891 - 0
20.616 National Priority Safety Programs $10,218 - 0
95.001 High Intensity Drug Trafficking Areas Program $9,587 - 0
16.607 Bulletproof Vest Partnership Program $2,150 - 0

Contacts

Name Title Type
FNNZUBFCQ3E4 Aimee Cooke Auditee
4067587755 Kimberly E. Dare Auditor
No contacts on file

Notes to SEFA

Title: Sub Recipients Accounting Policies: Expenditures reported in the schedule are reported on the modified accrual basis of accounting, which is a comprehensive basis of accounting other than US GAAP and is a different basis of accounting than the basic financial statements (full accrual). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The City did not elect to use the 10% de minimis indirect cost rate from Title 2 U.S. Code of Federal Regulations Part 200, Uniform Guidance Administrative Requirements, Subpart E Cost Principles. The City of Kalispell's schedule of expenditures of federal awards does not include any sub recipients or sub recipient expenditures in fiscal year 2022.
Title: Basis of Accounting Accounting Policies: Expenditures reported in the schedule are reported on the modified accrual basis of accounting, which is a comprehensive basis of accounting other than US GAAP and is a different basis of accounting than the basic financial statements (full accrual). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: The City did not elect to use the 10% de minimis indirect cost rate from Title 2 U.S. Code of Federal Regulations Part 200, Uniform Guidance Administrative Requirements, Subpart E Cost Principles. The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of the City of Kalispell, Flathead County, Montana, under programs of the federal government for the year ended June 30, 2022. The information in this schedule is presented in accordance with the requirements of 0MB Code of Federal Regulations, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, 2 CFR 200 (Uniform Guidance). Federal awards received directly from federal agencies and passed through other government agencies is included in the schedule.

Finding Details

Finding 2022-001
2022 ? 001 Late Audit Submission Funding agency: U.S. Department of Treasury Title: Coronavirus State and Local Fiscal Recovery Fund and National Infrastructure Investments Discretionary Grant Program AL number: 21.027 and 20.933 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The ongoing COVID-19 pandemic caused delays that lead to the audit missing the required deadline. Repeat: No Auditor's Recommendation: The City and the audit firm should work together to take the necessary steps to ensure that the audited financial statements are submitted within the required timeframe. View of Responsible Officials: The City of Kalispell will work with Wipfli audit firm to ensure the audited financial statements are submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period
Finding 2022-001
2022 ? 001 Late Audit Submission Funding agency: U.S. Department of Treasury Title: Coronavirus State and Local Fiscal Recovery Fund and National Infrastructure Investments Discretionary Grant Program AL number: 21.027 and 20.933 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The ongoing COVID-19 pandemic caused delays that lead to the audit missing the required deadline. Repeat: No Auditor's Recommendation: The City and the audit firm should work together to take the necessary steps to ensure that the audited financial statements are submitted within the required timeframe. View of Responsible Officials: The City of Kalispell will work with Wipfli audit firm to ensure the audited financial statements are submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period
Finding 2022-001
2022 ? 001 Late Audit Submission Funding agency: U.S. Department of Treasury Title: Coronavirus State and Local Fiscal Recovery Fund and National Infrastructure Investments Discretionary Grant Program AL number: 21.027 and 20.933 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The ongoing COVID-19 pandemic caused delays that lead to the audit missing the required deadline. Repeat: No Auditor's Recommendation: The City and the audit firm should work together to take the necessary steps to ensure that the audited financial statements are submitted within the required timeframe. View of Responsible Officials: The City of Kalispell will work with Wipfli audit firm to ensure the audited financial statements are submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period
Finding 2022-001
2022 ? 001 Late Audit Submission Funding agency: U.S. Department of Treasury Title: Coronavirus State and Local Fiscal Recovery Fund and National Infrastructure Investments Discretionary Grant Program AL number: 21.027 and 20.933 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The ongoing COVID-19 pandemic caused delays that lead to the audit missing the required deadline. Repeat: No Auditor's Recommendation: The City and the audit firm should work together to take the necessary steps to ensure that the audited financial statements are submitted within the required timeframe. View of Responsible Officials: The City of Kalispell will work with Wipfli audit firm to ensure the audited financial statements are submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period