FAC Explorer

Audit 309431

FY End
2023-06-30
Total Expended
$1.16M
Findings
8
Programs
4
Organization: City of Oak Hill (WV)
Year: 2023 Accepted: 2024-06-20
Auditor: David L Howell CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
401324 2023-002 - - P
401325 2023-002 - - P
401326 2023-002 - - P
401327 2023-002 - - P
977766 2023-002 - - P
977767 2023-002 - - P
977768 2023-002 - - P
977769 2023-002 - - P

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $795,029 Yes 1
20.205 Highway Planning and Construction $181,503 - 1
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $145,360 - 1
95.001 High Intensity Drug Trafficking Areas Program $34,323 - 1

Contacts

Name Title Type
KM5CSMMAJZP1 Damita Johnson Auditee
3044699541 David Howell, CPA Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1: Basis of Presentation Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of the City of Oak Hill, West Virginia (the “City”) under programs of the federal government for the year ended June 30, 2023. The information in this Schedule 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 the City, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniformed Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The City has elected to use the 10 percent de minimus indirect cost rate allowed under Uniformed Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of the City of Oak Hill, West Virginia (the “City”) under programs of the federal government for the year ended June 30, 2023. The information in this Schedule 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 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: NOTE 2: Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of the City of Oak Hill, West Virginia (the “City”) under programs of the federal government for the year ended June 30, 2023. The information in this Schedule 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 the City, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniformed Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The City has elected to use the 10 percent de minimus indirect cost rate allowed under Uniformed Guidance. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniformed Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: NOTE 3: Indirect Cost Rate Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of the City of Oak Hill, West Virginia (the “City”) under programs of the federal government for the year ended June 30, 2023. The information in this Schedule 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 the City, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniformed Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The City has elected to use the 10 percent de minimus indirect cost rate allowed under Uniformed Guidance. The City has elected to use the 10 percent de minimus indirect cost rate allowed under Uniformed Guidance.

Finding Details

Finding 2023-002
2023-002 UNIFORM GUIDANCE AUDIT SUBMISSION CONDITION: The City of Oak Hill failed to meet the audit submission deadline as set forth in the Uniform Guidance section 200.512 “Report Submission”. CRITERIA: Uniformed Guidance section 200.512 states in part: “...the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period...” CAUSE: The City does not have adequate internal controls in place to ensure that the year-end financial statements were prepared, in their entirety, in a timely manner. EFFECT: Because of the failure to have the year-end financial statements prepared in a timely manner, the City failed to meet the required audit submission deadline set forth in the Uniform Guidance. QUESTIONED COSTS: Not Applicable REPEAT FINDING PRIOR YEAR FINDING NUMBER No N/A RECOMMENDATION: We recommend the City develop and adopt controls to ensure that their financial statements are prepared in a timely manner after year-end. VIEW OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: See corrective action plan.
Finding 2023-002
2023-002 UNIFORM GUIDANCE AUDIT SUBMISSION CONDITION: The City of Oak Hill failed to meet the audit submission deadline as set forth in the Uniform Guidance section 200.512 “Report Submission”. CRITERIA: Uniformed Guidance section 200.512 states in part: “...the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period...” CAUSE: The City does not have adequate internal controls in place to ensure that the year-end financial statements were prepared, in their entirety, in a timely manner. EFFECT: Because of the failure to have the year-end financial statements prepared in a timely manner, the City failed to meet the required audit submission deadline set forth in the Uniform Guidance. QUESTIONED COSTS: Not Applicable REPEAT FINDING PRIOR YEAR FINDING NUMBER No N/A RECOMMENDATION: We recommend the City develop and adopt controls to ensure that their financial statements are prepared in a timely manner after year-end. VIEW OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: See corrective action plan.
Finding 2023-002
2023-002 UNIFORM GUIDANCE AUDIT SUBMISSION CONDITION: The City of Oak Hill failed to meet the audit submission deadline as set forth in the Uniform Guidance section 200.512 “Report Submission”. CRITERIA: Uniformed Guidance section 200.512 states in part: “...the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period...” CAUSE: The City does not have adequate internal controls in place to ensure that the year-end financial statements were prepared, in their entirety, in a timely manner. EFFECT: Because of the failure to have the year-end financial statements prepared in a timely manner, the City failed to meet the required audit submission deadline set forth in the Uniform Guidance. QUESTIONED COSTS: Not Applicable REPEAT FINDING PRIOR YEAR FINDING NUMBER No N/A RECOMMENDATION: We recommend the City develop and adopt controls to ensure that their financial statements are prepared in a timely manner after year-end. VIEW OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: See corrective action plan.
Finding 2023-002
2023-002 UNIFORM GUIDANCE AUDIT SUBMISSION CONDITION: The City of Oak Hill failed to meet the audit submission deadline as set forth in the Uniform Guidance section 200.512 “Report Submission”. CRITERIA: Uniformed Guidance section 200.512 states in part: “...the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period...” CAUSE: The City does not have adequate internal controls in place to ensure that the year-end financial statements were prepared, in their entirety, in a timely manner. EFFECT: Because of the failure to have the year-end financial statements prepared in a timely manner, the City failed to meet the required audit submission deadline set forth in the Uniform Guidance. QUESTIONED COSTS: Not Applicable REPEAT FINDING PRIOR YEAR FINDING NUMBER No N/A RECOMMENDATION: We recommend the City develop and adopt controls to ensure that their financial statements are prepared in a timely manner after year-end. VIEW OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: See corrective action plan.
Finding 2023-002
2023-002 UNIFORM GUIDANCE AUDIT SUBMISSION CONDITION: The City of Oak Hill failed to meet the audit submission deadline as set forth in the Uniform Guidance section 200.512 “Report Submission”. CRITERIA: Uniformed Guidance section 200.512 states in part: “...the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period...” CAUSE: The City does not have adequate internal controls in place to ensure that the year-end financial statements were prepared, in their entirety, in a timely manner. EFFECT: Because of the failure to have the year-end financial statements prepared in a timely manner, the City failed to meet the required audit submission deadline set forth in the Uniform Guidance. QUESTIONED COSTS: Not Applicable REPEAT FINDING PRIOR YEAR FINDING NUMBER No N/A RECOMMENDATION: We recommend the City develop and adopt controls to ensure that their financial statements are prepared in a timely manner after year-end. VIEW OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: See corrective action plan.
Finding 2023-002
2023-002 UNIFORM GUIDANCE AUDIT SUBMISSION CONDITION: The City of Oak Hill failed to meet the audit submission deadline as set forth in the Uniform Guidance section 200.512 “Report Submission”. CRITERIA: Uniformed Guidance section 200.512 states in part: “...the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period...” CAUSE: The City does not have adequate internal controls in place to ensure that the year-end financial statements were prepared, in their entirety, in a timely manner. EFFECT: Because of the failure to have the year-end financial statements prepared in a timely manner, the City failed to meet the required audit submission deadline set forth in the Uniform Guidance. QUESTIONED COSTS: Not Applicable REPEAT FINDING PRIOR YEAR FINDING NUMBER No N/A RECOMMENDATION: We recommend the City develop and adopt controls to ensure that their financial statements are prepared in a timely manner after year-end. VIEW OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: See corrective action plan.
Finding 2023-002
2023-002 UNIFORM GUIDANCE AUDIT SUBMISSION CONDITION: The City of Oak Hill failed to meet the audit submission deadline as set forth in the Uniform Guidance section 200.512 “Report Submission”. CRITERIA: Uniformed Guidance section 200.512 states in part: “...the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period...” CAUSE: The City does not have adequate internal controls in place to ensure that the year-end financial statements were prepared, in their entirety, in a timely manner. EFFECT: Because of the failure to have the year-end financial statements prepared in a timely manner, the City failed to meet the required audit submission deadline set forth in the Uniform Guidance. QUESTIONED COSTS: Not Applicable REPEAT FINDING PRIOR YEAR FINDING NUMBER No N/A RECOMMENDATION: We recommend the City develop and adopt controls to ensure that their financial statements are prepared in a timely manner after year-end. VIEW OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: See corrective action plan.
Finding 2023-002
2023-002 UNIFORM GUIDANCE AUDIT SUBMISSION CONDITION: The City of Oak Hill failed to meet the audit submission deadline as set forth in the Uniform Guidance section 200.512 “Report Submission”. CRITERIA: Uniformed Guidance section 200.512 states in part: “...the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period...” CAUSE: The City does not have adequate internal controls in place to ensure that the year-end financial statements were prepared, in their entirety, in a timely manner. EFFECT: Because of the failure to have the year-end financial statements prepared in a timely manner, the City failed to meet the required audit submission deadline set forth in the Uniform Guidance. QUESTIONED COSTS: Not Applicable REPEAT FINDING PRIOR YEAR FINDING NUMBER No N/A RECOMMENDATION: We recommend the City develop and adopt controls to ensure that their financial statements are prepared in a timely manner after year-end. VIEW OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: See corrective action plan.