FAC Explorer

Audit 320235

FY End
2023-12-31
Total Expended
$2.88M
Findings
0
Programs
8
Organization: City of Issaquah (WA)
Year: 2023 Accepted: 2024-09-20
Auditor: Office of Washington State Auditor

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.85M Yes 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $181,116 - 0
14.218 Community Development Block Grants/entitlement Grants $119,008 - 0
93.276 Drug-Free Communities Support Program Grants $103,104 - 0
15.639 Tribal Wildlife Grants $30,000 - 0
97.042 Emergency Management Performance Grants $24,113 - 0
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $3,225 - 0
20.205 Highway Planning and Construction $1,443 - 0

Contacts

Name Title Type
RRHFM9PZJEK3 Jennifer Rein Auditee
4258373085 Haji Adams Auditor
No contacts on file

Notes to SEFA

Title: Note 1 – Basis of Accounting Accounting Policies: This Schedule is prepared on the same basis of accounting as the City of Issaquah’s financial statements. The City of Issaquah uses the modified accrual basis of accounting for governmental funds and accrual basis for proprietary funds. De Minimis Rate Used: N Rate Explanation: The City of Issaquah has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance This Schedule is prepared on the same basis of accounting as the City of Issaquah’s financial statements. The City of Issaquah uses the modified accrual basis of accounting for governmental funds and accrual basis for proprietary funds.
Title: Note 2 – Federal De Minimis Indirect Cost Rate Accounting Policies: This Schedule is prepared on the same basis of accounting as the City of Issaquah’s financial statements. The City of Issaquah uses the modified accrual basis of accounting for governmental funds and accrual basis for proprietary funds. De Minimis Rate Used: N Rate Explanation: The City of Issaquah has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance The City of Issaquah has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance
Title: Note 3 – Program Costs Accounting Policies: This Schedule is prepared on the same basis of accounting as the City of Issaquah’s financial statements. The City of Issaquah uses the modified accrual basis of accounting for governmental funds and accrual basis for proprietary funds. De Minimis Rate Used: N Rate Explanation: The City of Issaquah has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance The amounts shown as current year expenditures represent only the federal grant portion of the program costs. Entire program costs, including the City of Issaquah’s portion, are more than shown. Such expenditures are recognized following, as applicable, either the cost principles in the OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments, or the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement.