FAC Explorer

Audit 31070

FY End
2022-12-31
Total Expended
$3.31M
Findings
4
Programs
3
Organization: City of Ellsworth, Kansas (KS)
Year: 2022 Accepted: 2023-09-26
Auditor: Adamsbrown LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
30325 2022-003 Significant Deficiency - L
30326 2022-003 Significant Deficiency - L
606767 2022-003 Significant Deficiency - L
606768 2022-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
14.239 Home Investment Partnerships Program $27,249 - 0
20.106 Airport Improvement Program $21,927 Yes 0
16.607 Bulletproof Vest Partnership Program $1,336 - 0

Contacts

Name Title Type
NNPFPT7217J8 Dustin Stambaugh Auditee
7854725566 Danielle Hollingshead Auditor
No contacts on file

Notes to SEFA

Title: Other Expenditures Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of City of Ellsworth, Kansas, and is presented on the basis of accounting that demonstrates compliance with the regulatory basis of accounting of the State of Kansas, which is a comprehensive basis of accounting other than generally accepted accounting principles. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The City did not receive any federal awards in the form of noncash assistance, insurance, loans, or loan guarantees, and incurred no expenditures in relation thereof for the year ended December 31, 2022.

Finding Details

Finding 2022-003
SIGNIFICANT DEFICIENCY 2022-003 Federal program Airport Improvement Program ? 20.106 Compliance requirements Reporting Criteria or specific requirement Internal controls should be in place to ensure that reporting is completed accurately and submitted within required timeframes. Condition During testing, we identified that annual reports for the program were properly prepared; however, they were not submitted. Context The SF-271 and SF-425 reports were prepared for the Runway Reconstruction and Beacon Replacement projects; however, they were not signed and submitted. Cause Turnover occurred within key positions at the City, and the new employees were not aware that the reports had not been submitted. Effect Reports were not submitted to the awarding agency. Recommendation We recommend that the City review its controls to ensure that reports are submitted in a timely manner and kept on file for documentation. Views of responsible officials See Corrective Action Plan.
Finding 2022-003
SIGNIFICANT DEFICIENCY 2022-003 Federal program Airport Improvement Program ? 20.106 Compliance requirements Reporting Criteria or specific requirement Internal controls should be in place to ensure that reporting is completed accurately and submitted within required timeframes. Condition During testing, we identified that annual reports for the program were properly prepared; however, they were not submitted. Context The SF-271 and SF-425 reports were prepared for the Runway Reconstruction and Beacon Replacement projects; however, they were not signed and submitted. Cause Turnover occurred within key positions at the City, and the new employees were not aware that the reports had not been submitted. Effect Reports were not submitted to the awarding agency. Recommendation We recommend that the City review its controls to ensure that reports are submitted in a timely manner and kept on file for documentation. Views of responsible officials See Corrective Action Plan.
Finding 2022-003
SIGNIFICANT DEFICIENCY 2022-003 Federal program Airport Improvement Program ? 20.106 Compliance requirements Reporting Criteria or specific requirement Internal controls should be in place to ensure that reporting is completed accurately and submitted within required timeframes. Condition During testing, we identified that annual reports for the program were properly prepared; however, they were not submitted. Context The SF-271 and SF-425 reports were prepared for the Runway Reconstruction and Beacon Replacement projects; however, they were not signed and submitted. Cause Turnover occurred within key positions at the City, and the new employees were not aware that the reports had not been submitted. Effect Reports were not submitted to the awarding agency. Recommendation We recommend that the City review its controls to ensure that reports are submitted in a timely manner and kept on file for documentation. Views of responsible officials See Corrective Action Plan.
Finding 2022-003
SIGNIFICANT DEFICIENCY 2022-003 Federal program Airport Improvement Program ? 20.106 Compliance requirements Reporting Criteria or specific requirement Internal controls should be in place to ensure that reporting is completed accurately and submitted within required timeframes. Condition During testing, we identified that annual reports for the program were properly prepared; however, they were not submitted. Context The SF-271 and SF-425 reports were prepared for the Runway Reconstruction and Beacon Replacement projects; however, they were not signed and submitted. Cause Turnover occurred within key positions at the City, and the new employees were not aware that the reports had not been submitted. Effect Reports were not submitted to the awarding agency. Recommendation We recommend that the City review its controls to ensure that reports are submitted in a timely manner and kept on file for documentation. Views of responsible officials See Corrective Action Plan.