FAC Explorer

Audit 299456

FY End
2023-06-30
Total Expended
$1.48M
Findings
2
Programs
6
Organization: Sandy City Corporation (UT)
Year: 2023 Accepted: 2024-03-28
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
387193 2023-002 Material Weakness - P
963635 2023-002 Material Weakness - P

Programs

ALN Program Spent Major Findings
39.003 Donation of Federal Surplus Personal Property $764,785 Yes 1
16.575 Crime Victim Assistance $106,225 - 0
21.016 Equitable Sharing $74,858 - 0
14.218 Community Development Block Grants/entitlement Grants $54,088 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $18,355 - 0
16.607 Bulletproof Vest Partnership Program $14,190 - 0

Contacts

Name Title Type
JLBPYUHTUGF3 Yuanting Finlinson Auditee
8015687115 Paul Skeen Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported in the schedule are reported on the modified accrual basis of accounting, except for subrecipient expenditures, which are recorded on the cash basis. When applicable, 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. De Minimis Rate Used: N Rate Explanation: Sandy City has not elected to use the 10% de minimis cost rate. The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of Sandy City under programs of the federal government for the year ended June 30, 2023. The information 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 schedule presents only a selected portion of the operations of Sandy City, it is not intended to and does not present the financial position, changes in net position or fund balance, or cash flows of Sandy City.
Title: Summary of Significant Accounting Policies Accounting Policies: Expenditures reported in the schedule are reported on the modified accrual basis of accounting, except for subrecipient expenditures, which are recorded on the cash basis. When applicable, 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. De Minimis Rate Used: N Rate Explanation: Sandy City has not elected to use the 10% de minimis cost rate. Expenditures reported in the schedule are reported on the modified accrual basis of accounting, except for subrecipient expenditures, which are recorded on the cash basis. When applicable, 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.
Title: Indirect Cost Rate Accounting Policies: Expenditures reported in the schedule are reported on the modified accrual basis of accounting, except for subrecipient expenditures, which are recorded on the cash basis. When applicable, 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. De Minimis Rate Used: N Rate Explanation: Sandy City has not elected to use the 10% de minimis cost rate. Sandy City has not elected to use the 10% de minimis cost rate.
Title: Surplus Property Accounting Policies: Expenditures reported in the schedule are reported on the modified accrual basis of accounting, except for subrecipient expenditures, which are recorded on the cash basis. When applicable, 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. De Minimis Rate Used: N Rate Explanation: Sandy City has not elected to use the 10% de minimis cost rate. Sandy City receives no money from the Donation of Federal Surplus Personal Property (Donation Program). The City received a mine resistant ambush protected (MRAP) vehicle for law enforcement use. The non-cash assistance is calculated according to the value of the vehicle.

Finding Details

Finding 2023-002
General Services Administration Federal Financial Assistance Listing 39.003 Donation of Federal Surplus Personal Property (Donated Property) Preparation of Expenditures of Federal Awards Material Weakness in Internal Control Over Compliance Criteria: Title 2 Code of Federal Regulations Part 200.502 requires the City to prepare a Schedule of Expenditures of Federal Awards (SEFA) that includes all the federal awards expended during the year including the receipt of surplus property. Condition: The original SEFA provided to the auditors for major program determination did not include the Mine-Resistant Ambush Protected (MRAP) vehicle donation received under the Donated Property program. Cause: The City’s internal controls related to preparation of the SEFA did not determine that the donated MRAP should be included in the schedule of expenditures of federal awards. Effect: The SEFA did not include the donated property program. Questioned Costs: None reported. Context/Sampling: Not applicable, sampling was not used. Repeat Finding from Prior Year(s): No Recommendation: We recommend that the City enhance internal controls to ensure all program expenditures are appropriately included on the SEFA. Views of Responsible Officials: This was an unusual transaction and not a literal expenditure. We will continue to provide training on federal expenditures and items included in the SEFA and conduct in-depth research on unusual items as they happen.
Finding 2023-002
General Services Administration Federal Financial Assistance Listing 39.003 Donation of Federal Surplus Personal Property (Donated Property) Preparation of Expenditures of Federal Awards Material Weakness in Internal Control Over Compliance Criteria: Title 2 Code of Federal Regulations Part 200.502 requires the City to prepare a Schedule of Expenditures of Federal Awards (SEFA) that includes all the federal awards expended during the year including the receipt of surplus property. Condition: The original SEFA provided to the auditors for major program determination did not include the Mine-Resistant Ambush Protected (MRAP) vehicle donation received under the Donated Property program. Cause: The City’s internal controls related to preparation of the SEFA did not determine that the donated MRAP should be included in the schedule of expenditures of federal awards. Effect: The SEFA did not include the donated property program. Questioned Costs: None reported. Context/Sampling: Not applicable, sampling was not used. Repeat Finding from Prior Year(s): No Recommendation: We recommend that the City enhance internal controls to ensure all program expenditures are appropriately included on the SEFA. Views of Responsible Officials: This was an unusual transaction and not a literal expenditure. We will continue to provide training on federal expenditures and items included in the SEFA and conduct in-depth research on unusual items as they happen.