FAC Explorer

Audit 316282

FY End
2023-09-30
Total Expended
$16.49M
Findings
10
Programs
10
Organization: City of Kearney, Nebraska (NE)
Year: 2023 Accepted: 2024-07-30
Auditor: Kso Cpa's & Advisors PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
479715 2023-002 Significant Deficiency - ABCHI
479716 2023-003 Material Weakness - ABCHI
479717 2023-002 Significant Deficiency - ABCHI
479718 2023-003 Material Weakness - ABCHI
479719 2023-002 Significant Deficiency Yes ABHL
1056157 2023-002 Significant Deficiency - ABCHI
1056158 2023-003 Material Weakness - ABCHI
1056159 2023-002 Significant Deficiency - ABCHI
1056160 2023-003 Material Weakness - ABCHI
1056161 2023-002 Significant Deficiency Yes ABHL

Programs

ALN Program Spent Major Findings
20.106 Airport Improvement Program $7.05M - 0
66.458 Clean Water State Revolving Fund $5.88M Yes 2
66.468 Drinking Water State Revolving Fund $2.35M Yes 2
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.16M Yes 1
97.090 Law Enforcement Officer Reimbursement Agreement Program $22,780 - 0
20.600 State and Community Highway Safety $13,717 - 0
16.607 Bulletproof Vest Partnership Program $11,690 - 0
11.307 Economic Adjustment Assistance Program $7,518 - 0
21.016 Equitable Sharing $3,945 - 0
20.616 National Priority Safety Programs $606 - 0

Contacts

Name Title Type
FULBMVMBF5G6 Kayla James Auditee
3082333213 Mindy Oman Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported on the schedule are reported on the cash basis of accounting. Such expenditures are recognized following cost principles contained in Uniform Guidance, where certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2023-002
Significant Deficiency in Internal Control over Financial Reporting - Inadequate Segregation of Duties.
Finding 2023-003
Material Weakness over Suspension and Debarment Monitoring.
Finding 2023-002
Significant Deficiency in Internal Control over Financial Reporting - Inadequate Segregation of Duties.
Finding 2023-003
Material Weakness over Suspension and Debarment Monitoring.
Finding 2023-002
Significant Deficiency in Internal Control over Financial Reporting - Inadequate Segregation of Duties.
Finding 2023-002
Significant Deficiency in Internal Control over Financial Reporting - Inadequate Segregation of Duties.
Finding 2023-003
Material Weakness over Suspension and Debarment Monitoring.
Finding 2023-002
Significant Deficiency in Internal Control over Financial Reporting - Inadequate Segregation of Duties.
Finding 2023-003
Material Weakness over Suspension and Debarment Monitoring.
Finding 2023-002
Significant Deficiency in Internal Control over Financial Reporting - Inadequate Segregation of Duties.