FAC Explorer

Audit 289546

FY End
2022-09-30
Total Expended
$1.20M
Findings
2
Programs
1
Organization: City of Clarksville (TX)
Year: 2022 Accepted: 2024-02-08
Auditor: Christopher A Turner PLLC CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
366636 2022-004 Significant Deficiency - A
943078 2022-004 Significant Deficiency - A

Programs

ALN Program Spent Major Findings
14.239 Home Investment Partnerships Program $1.20M Yes 1

Contacts

Name Title Type
ULE3NLEY9QF7 Ann Rushing Auditee
9033669026 Christopher Alan Turner Auditor
No contacts on file

Notes to SEFA

Title: 1. General Accounting Policies: The information in these Schedules is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedules presents only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in net position or cash flows of the City. De Minimis Rate Used: N Rate Explanation: Expenditures reported on the Schedules are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The City has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. 1. The accompanying schedules of expenditures of federal awards (Schedule) includes the federal award activity of The City of Clarksville, TX (the City) under programs of the federal government for the year ended September 30, 2022. The information in these Schedules is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedules presents only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in net position or cash flows of the City.
Title: 2. Summary of Significant Accounting Policies for Federal Awards Accounting Policies: The information in these Schedules is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedules presents only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in net position or cash flows of the City. De Minimis Rate Used: N Rate Explanation: Expenditures reported on the Schedules are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The City has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures reported on the Schedules are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The City has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: 3. Subsequent Events Accounting Policies: The information in these Schedules is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedules presents only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in net position or cash flows of the City. De Minimis Rate Used: N Rate Explanation: Expenditures reported on the Schedules are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The City has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. 3. The City has reviewed its records to determine if there should be any disclosure of events that has occurred as of the date of release of the Schedules. Based on the Organizations review for subsequent events, the City has determined that there are no items which need to be recorded in the Schedules as of September 30, 2022. These Schedules were made available as of February 6, 2024.

Finding Details

Finding 2022-004
Internal Control over Reporting related to Allowable Costs and Cost Principles. Home Investment Partnerships Program 14.239 United States Department of Housing and Urban Development Texas Department of Housing and Community Affairs. In accordance with 10 TAC Section 1.403(e), if Subrecipient expends $750,000 or more in federal and/or state awards or have an outstanding loan balance associated with federal or state sources of $750,000 or more with continuing compliance requirements, or a combination thereof must have a Single Audit or Program-Specific Audit conducted. If the Subrecipient’s Single Audit is required by 2 CFR Part 200, Subpart F, the report must be submitted to the Federal Audit Clearinghouse (FAC) the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of its fiscal year. The Subrecipient is required to submit a notification to the Federal Agency within 5 business days of submission to the FAC. Along with the notice, indicate if the auditor issued a management letter and submit a copy of the letter to the Federal Agency. During my testing of internal controls, it was identified that the City did not comply with the timely submission of the report to the Federal Audit Clearinghouse (FAC) the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the fiscal year end 2021. Not submitting the FAC in a timely manner could impact the timeliness of the agency’s review and monitoring of related grant activity, and/or could negatively impact future funding or create increased monitoring. The City did not have its prior year audit completed due to a loss of the previous auditor and not being able to find another until late in the year. The City’s 2021 auditor did not complete their audit in time for the audit to be submitted to the FAC.
Finding 2022-004
Internal Control over Reporting related to Allowable Costs and Cost Principles. Home Investment Partnerships Program 14.239 United States Department of Housing and Urban Development Texas Department of Housing and Community Affairs. In accordance with 10 TAC Section 1.403(e), if Subrecipient expends $750,000 or more in federal and/or state awards or have an outstanding loan balance associated with federal or state sources of $750,000 or more with continuing compliance requirements, or a combination thereof must have a Single Audit or Program-Specific Audit conducted. If the Subrecipient’s Single Audit is required by 2 CFR Part 200, Subpart F, the report must be submitted to the Federal Audit Clearinghouse (FAC) the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of its fiscal year. The Subrecipient is required to submit a notification to the Federal Agency within 5 business days of submission to the FAC. Along with the notice, indicate if the auditor issued a management letter and submit a copy of the letter to the Federal Agency. During my testing of internal controls, it was identified that the City did not comply with the timely submission of the report to the Federal Audit Clearinghouse (FAC) the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the fiscal year end 2021. Not submitting the FAC in a timely manner could impact the timeliness of the agency’s review and monitoring of related grant activity, and/or could negatively impact future funding or create increased monitoring. The City did not have its prior year audit completed due to a loss of the previous auditor and not being able to find another until late in the year. The City’s 2021 auditor did not complete their audit in time for the audit to be submitted to the FAC.