FAC Explorer

Audit 310418

FY End
2023-12-31
Total Expended
$1.29M
Findings
2
Programs
7
Organization: City of Inver Grove Heights (MN)
Year: 2023 Accepted: 2024-06-27
Auditor: Abdo LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
403251 2023-001 Material Weakness Yes L
979693 2023-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
97.083 Staffing for Adequate Fire and Emergency Response (safer) $1.24M Yes 1
97.044 Assistance to Firefighters Grant $14,674 - 0
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $11,405 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $10,379 - 0
97.067 Homeland Security Grant Program $8,407 - 0
20.616 National Priority Safety Programs $6,194 - 0
20.600 State and Community Highway Safety $3,003 - 0

Contacts

Name Title Type
VU9GWXHLAGE5 Amy Hove Auditee
6514502521 Brad Falteysek Auditor
No contacts on file

Notes to SEFA

Title: Note 1: 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 Inver Grove Heights, 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: Note 2: Summary of Significant Accounting Policies for Expenditures 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. Expenditures reported on this schedule are reported on the modified accrual basis of accounting.
Title: Note 3: 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: Note 4: 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.
Title: Note 5: Indirect Cost Rate 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. During the year ended December 31, 2023, the City did not elect to use the 10% de minimis indirect cost rate.

Finding Details

Finding 2023-001
Criteria: The Staffing for Adequate Fire and Emergency Response grant requires grantees to submit several reports, including but not limited to semi-annual financial reports. Condition: During the course of our engagement, we noted the City did not file the required semi-annual financial performance report due July 31, 2023. Cause: Staff was aware of the due dates for the semi-annual financial performance reports and thought the semi-annual financial report due July 31, 2023 had been submitted, only to find out later that it had not been finalized within the federal grants system. Effect: The City is out of compliance with the grant program. Recommendation: We recommend City staff modify their existing procedures to ensure that reports are finalized and complete within the federal grants system. Management Response: After last year’s finding, management designed a process whereby staff in both the Fire Department and Finance Department would monitor reporting deadlines; and the Finance Department would confirm with the Fire Department that all of the required reports were submitted in a timely manner. Staff in the Finance Department received confirmation that the semi-annual performance report due July 31, 2023 had been submitted only to find out later that the report had not been finalized, or officially submitted, within the federal grants system. This internal process has now been enhanced to require the Fire Department send a copy of the final submitted report to the Finance Department which will allow the Finance Department to confirm actual submission.
Finding 2023-001
Criteria: The Staffing for Adequate Fire and Emergency Response grant requires grantees to submit several reports, including but not limited to semi-annual financial reports. Condition: During the course of our engagement, we noted the City did not file the required semi-annual financial performance report due July 31, 2023. Cause: Staff was aware of the due dates for the semi-annual financial performance reports and thought the semi-annual financial report due July 31, 2023 had been submitted, only to find out later that it had not been finalized within the federal grants system. Effect: The City is out of compliance with the grant program. Recommendation: We recommend City staff modify their existing procedures to ensure that reports are finalized and complete within the federal grants system. Management Response: After last year’s finding, management designed a process whereby staff in both the Fire Department and Finance Department would monitor reporting deadlines; and the Finance Department would confirm with the Fire Department that all of the required reports were submitted in a timely manner. Staff in the Finance Department received confirmation that the semi-annual performance report due July 31, 2023 had been submitted only to find out later that the report had not been finalized, or officially submitted, within the federal grants system. This internal process has now been enhanced to require the Fire Department send a copy of the final submitted report to the Finance Department which will allow the Finance Department to confirm actual submission.