FAC Explorer

Audit 316849

FY End
2023-12-31
Total Expended
$8.62M
Findings
2
Programs
8
Organization: City of St. Charles, Missouri (MO)
Year: 2023 Accepted: 2024-08-07
Auditor: Kerber Eck & Braeckel LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
480669 2023-001 Significant Deficiency - L
1057111 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.027 Covid-19: Coronavirus State and Local Fiscal Recovery Funds $3.14M Yes 1
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1.22M Yes 0
16.922 Equitable Sharing Program $694,500 Yes 0
20.205 Highway Planning and Construction $684,255 - 0
16.607 Bulletproof Vest Partnership Program $27,750 - 0
97.067 Homeland Security Grant Program $24,492 - 0
20.600 State and Community Highway Safety $4,602 - 0
20.616 National Priority Safety Programs $3,732 - 0

Contacts

Name Title Type
KCAHBEAE9288 Jennifer O'Connor Auditee
6369493200 Rick Gratza, CPA Auditor
No contacts on file

Notes to SEFA

Title: Note A - Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the costs principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The City has not elected to use the 10 percent de minimus indirect cost rate as allocated under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of the City under programs of the federal government for the year ended December 31, 2023. The information in this schedule is presented in accordance with 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 D - Subrecipients Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the costs principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The City has not elected to use the 10 percent de minimus indirect cost rate as allocated under the Uniform Guidance. There have been no awards passed through to subrecipients.
Title: Note E - Disaster Grants - Public Assisstance Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the costs principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The City has not elected to use the 10 percent de minimus indirect cost rate as allocated under the Uniform Guidance. In 2023, FEMA approved eligible expenditures that were incurred in the prior year. Approved eligible expenditueres totaling $145,222 were incurred in the prior year and are included in the0 Schedule of Expenditures of Federal Awards for the year ended December 31, 2023.

Finding Details

Finding 2023-001
Assistance Listing Number: 21.027 – Coronavirus State and Local Fiscal Recovery Funds Compliance Requirement: Reporting Type of Finding: Noncompliance and Internal Control Criteria: Program requirements state that recipients must submit a Project and Expenditure Report on an annual basis, which includes key line items. The Department of Treasury has identified current period expenditures as a key line item that contains critical information in the report. Condition: For the year ended December 31, 2023, current period expenditures reported on the Project and Expenditure Report did not match amounts reported in the Schedule of Expenditures of Federal Awards. Cause: The general ledger included non-federal expenditures which were incorrectly reported on the Project and Expenditure Report. Questioned Costs: None Context: The Project and Expenditure Report included approximately $970,000 of non-federal expenditures. On May 2, 2024, the City contacted the Department of Treasury to edit the report, however, the Department of Treasury indicated the report could not be re-opened after the reporting deadline passed. The Department of Treasury instructed the City to make any necessary adjustments in the next reporting period since the Project and Expenditure Report includes cumulative expenditures under the program. Effect: Expenditures, a key line item on the Project and Expenditure Report, were overstated. Recommendation: The City should separately track expenditures of the Coronavirus State and Local Fiscal Recovery Funds federal program in the general ledger. We also recommend that the Project and Expenditure Report be reviewed by someone other than the preparer prior to submission. Views of Responsible Official: The City will make any necessary adjustments in the next reporting period since the Project and Expenditure Report includes cumulative expenditures under the program. The Finance Director and Assistant Finance Director will both review the Project and Expenditure Report.
Finding 2023-001
Assistance Listing Number: 21.027 – Coronavirus State and Local Fiscal Recovery Funds Compliance Requirement: Reporting Type of Finding: Noncompliance and Internal Control Criteria: Program requirements state that recipients must submit a Project and Expenditure Report on an annual basis, which includes key line items. The Department of Treasury has identified current period expenditures as a key line item that contains critical information in the report. Condition: For the year ended December 31, 2023, current period expenditures reported on the Project and Expenditure Report did not match amounts reported in the Schedule of Expenditures of Federal Awards. Cause: The general ledger included non-federal expenditures which were incorrectly reported on the Project and Expenditure Report. Questioned Costs: None Context: The Project and Expenditure Report included approximately $970,000 of non-federal expenditures. On May 2, 2024, the City contacted the Department of Treasury to edit the report, however, the Department of Treasury indicated the report could not be re-opened after the reporting deadline passed. The Department of Treasury instructed the City to make any necessary adjustments in the next reporting period since the Project and Expenditure Report includes cumulative expenditures under the program. Effect: Expenditures, a key line item on the Project and Expenditure Report, were overstated. Recommendation: The City should separately track expenditures of the Coronavirus State and Local Fiscal Recovery Funds federal program in the general ledger. We also recommend that the Project and Expenditure Report be reviewed by someone other than the preparer prior to submission. Views of Responsible Official: The City will make any necessary adjustments in the next reporting period since the Project and Expenditure Report includes cumulative expenditures under the program. The Finance Director and Assistant Finance Director will both review the Project and Expenditure Report.