FAC Explorer

Audit 326106

FY End
2024-06-30
Total Expended
$908,643
Findings
2
Programs
5
Organization: City of Berea (KY)
Year: 2024 Accepted: 2024-10-28
Auditor: Rfh PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
503819 2024-001 Significant Deficiency - B
1080261 2024-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
10.916 Watershed Rehabilitation Program $674,139 Yes 1
16.575 Crime Victim Assistance $66,463 - 0
21.019 Coronavirus Relief Fund $47,024 - 0
16.710 Public Safety Partnership and Community Policing Grants $2,378 - 0
11.307 Economic Adjustment Assistance $285 - 0

Contacts

Name Title Type
FA6TBD68BJJ4 Susan Helton Auditee
8599855869 Heather Cochran Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City of Berea, Kentucky and is presented on the accrual basis of accounting. 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) . Therefore, some amounts presented in, or used in the preparation of, the basic financial statements may differ from these numbers. De Minimis Rate Used: N Rate Explanation: The City did not elect to use the 10 percent de minimis cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
The City failed to have internal controls to properly identify expenditures qualifying for federal reimbursement and to exclude expenditures previously requested.
Finding 2024-001
The City failed to have internal controls to properly identify expenditures qualifying for federal reimbursement and to exclude expenditures previously requested.