FAC Explorer

Audit 327349

FY End
2022-06-30
Total Expended
$1.90M
Findings
2
Programs
2
Organization: City of Harpers Ferry (IA)
Year: 2022 Accepted: 2024-11-05
Auditor: Iowa Auditor of State

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
504745 2022-006 Significant Deficiency - I
1081187 2022-006 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
10.760 Water and Waste Disposal Systems for Rural Communities $1.88M Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $24,067 - 0

Contacts

Name Title Type
GY1PMDSDHKH5 Kelli Melcher Auditee
5635862777 Tammy Hollingsworth Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported in the Schedule are reported on the basis of cash receipts and disbursements, which is a basis of accounting other than U.S. generally accepted accounting principles. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The City of Harpers Ferry has elected to use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of the City of Harpers Ferry under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the 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). Becasue the Schedule presents only a selected portion of the operations of the City of Harpers Ferry, it is not intended to and does not present the financial position, changes in financial position or cash flows of the City of Harpers Ferry.

Finding Details

Finding 2022-006
Criteria - Title 2, U.S. Code of Federal Regulations Part 200.320 Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) requires the City to have procurement policies and procedures in place to ensure the procurement methods used for the acquisition of property or services are appropriate based on the dollar amount and conditions. Condition - The City has not established procurement policies and procedures which detail the procurement methods to be used for acquisiton or property or services. Cause - The City has not established policies or procedures for procurements. Effect - The City is not in compliance with Federal regulations pertaining to procurements as required by the Uniform Guidance. Recommendation - The City should establish written procurement policies for procurements to ensure compliance with the Uniform Guidance Part 200.320. Response and Corrective Action Planned - Resolution 511, Purchasing Procedures Policy, was passed, adopted and approved by the City Council on August 12, 2024. Conclusion - Response accepted.
Finding 2022-006
Criteria - Title 2, U.S. Code of Federal Regulations Part 200.320 Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) requires the City to have procurement policies and procedures in place to ensure the procurement methods used for the acquisition of property or services are appropriate based on the dollar amount and conditions. Condition - The City has not established procurement policies and procedures which detail the procurement methods to be used for acquisiton or property or services. Cause - The City has not established policies or procedures for procurements. Effect - The City is not in compliance with Federal regulations pertaining to procurements as required by the Uniform Guidance. Recommendation - The City should establish written procurement policies for procurements to ensure compliance with the Uniform Guidance Part 200.320. Response and Corrective Action Planned - Resolution 511, Purchasing Procedures Policy, was passed, adopted and approved by the City Council on August 12, 2024. Conclusion - Response accepted.