FAC Explorer

Audit 309998

FY End
2023-12-31
Total Expended
$5.25M
Findings
2
Programs
3
Organization: City of Jackson (MN)
Year: 2023 Accepted: 2024-06-26
Auditor: Abdo LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
402815 2023-004 Significant Deficiency - L
979257 2023-004 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
20.106 Airport Improvement Program $4.94M Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $295,104 Yes 1
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $13,986 - 0

Contacts

Name Title Type
D8U3AYZ9JL86 Shelley Oltmans Auditee
5078474410 Thomas Olinger Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on this schedule are reported on the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: During the year ended December 31, 2023, the City did not elect to use the 10% de minimis indirect cost rate. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the City of Jackson, Minnesota (the City) for the year ended December 31, 2023. The City's reporting entity is defined in Note 1A to the City's financial statements. The information in this schedule is presented in accordance with the requirement of the Uniform Guidance, Audits of States, Local Governments, and Non-Profit Organizations. All Federal awards received directly from Federal agencies as well as Federal awards passed through other government agencies are included on the schedule.
Title: Pass-Through Entity Identifying Numbers Accounting Policies: Expenditures reported on this schedule are reported on the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: During the year ended December 31, 2023, the City did not elect to use the 10% de minimis indirect cost rate. Pass-through entity identifying numbers, if any, are presented where available.
Title: Subrecipients Accounting Policies: Expenditures reported on this schedule are reported on the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: During the year ended December 31, 2023, the City did not elect to use the 10% de minimis indirect cost rate. No federal expenditures presented in this schedule were provided to subrecipients.

Finding Details

Finding 2023-004
2023-004 U.S. Department of Treasury Passed through State of Minnesota Coronavirus State and Local Fiscal Recovery Funds Reporting Deficiency in Internal Control over Compliance Condition: During the course of our engagement, we noted that the City did not perform control procedures over the reporting process. The City Administrator prepared and submitted required reports. Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires internal control procedures to be performed over reporting. Cause: The City did not have processes in place to ensure reports were reviewed by someone other than the preparer. Effect: The reports submitted had an increased risk of not being accurate. Recommendation: We recommend the City establish a specific procedure to have someone review federally required reports other than the preparer. Management Response: The City will establish procedures to ensure future reports are reviewed.
Finding 2023-004
2023-004 U.S. Department of Treasury Passed through State of Minnesota Coronavirus State and Local Fiscal Recovery Funds Reporting Deficiency in Internal Control over Compliance Condition: During the course of our engagement, we noted that the City did not perform control procedures over the reporting process. The City Administrator prepared and submitted required reports. Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires internal control procedures to be performed over reporting. Cause: The City did not have processes in place to ensure reports were reviewed by someone other than the preparer. Effect: The reports submitted had an increased risk of not being accurate. Recommendation: We recommend the City establish a specific procedure to have someone review federally required reports other than the preparer. Management Response: The City will establish procedures to ensure future reports are reviewed.