FAC Explorer

Audit 330809

FY End
2023-06-30
Total Expended
$4.16M
Findings
8
Programs
12
Organization: City of Shawnee, Oklahoma (OK)
Year: 2023 Accepted: 2024-12-04
Auditor: Arledge & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
512982 2023-001 - - L
512983 2023-001 - - L
512984 2023-001 - - L
512985 2023-001 - - L
1089424 2023-001 - - L
1089425 2023-001 - - L
1089426 2023-001 - - L
1089427 2023-001 - - L

Programs

ALN Program Spent Major Findings
66.468 Capitalization Grants for Drinking Water State Revolving Funds $990,025 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $823,516 Yes 1
14.218 Community Development Block Grants/entitlement Grants $652,037 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $143,290 Yes 1
16.710 Public Safety Partnership and Community Policing Grants $133,911 - 0
20.106 Airport Improvement Program $113,169 - 0
14.231 Emergency Solutions Grant Program $112,206 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $21,824 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $18,180 - 0
97.041 National Dam Safety Program $7,150 - 0
20.600 State and Community Highway Safety $5,868 - 0
97.042 Emergency Management Performance Grants $398 - 0

Contacts

Name Title Type
NB9KXHP5LVV6 Kimberly Smith Auditee
4058781650 Kency Duarte Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the SEFA are reported on the modified accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts, if any, shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The expenditures are recorded upon the disbursement of funds that meet federal award requirements. De Minimis Rate Used: N Rate Explanation: The City has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (SEFA) includes the federal award activity of the City under programs of the federal government for the year ended June 30, 2023. The information in this SEFA 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). Because the SEFA presents only a selected portion of the operations of City, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the City.
Title: Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the SEFA are reported on the modified accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts, if any, shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The expenditures are recorded upon the disbursement of funds that meet federal award requirements. De Minimis Rate Used: N Rate Explanation: The City has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures reported on the SEFA are reported on the modified accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts, if any, shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The expenditures are recorded upon the disbursement of funds that meet federal award requirements.
Title: Indirect Cost Rate Accounting Policies: Expenditures reported on the SEFA are reported on the modified accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts, if any, shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The expenditures are recorded upon the disbursement of funds that meet federal award requirements. De Minimis Rate Used: N Rate Explanation: The City has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The City has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Subrecipients Accounting Policies: Expenditures reported on the SEFA are reported on the modified accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts, if any, shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The expenditures are recorded upon the disbursement of funds that meet federal award requirements. De Minimis Rate Used: N Rate Explanation: The City has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. During the year ended June 30, 2023, the City did not provide federal awards to subrecipients.
Title: Subsequent Events Accounting Policies: Expenditures reported on the SEFA are reported on the modified accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts, if any, shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The expenditures are recorded upon the disbursement of funds that meet federal award requirements. De Minimis Rate Used: N Rate Explanation: The City has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The City has evaluated the effects of all subsequent events from June 30, 2023 through the report date, which is the date the SEFA was available to be issued, for potential recognition or disclosure in this SEFA. The City is not aware of any subsequent events which would require recognition or disclosure in the SEFA.

Finding Details

Finding 2023-001
Criteria: In order to comply with filing of reports with the Oklahoma State Auditor and Inspector (State Auditor), management needs to appropriately monitor the timing of the submission of the filing of the audit report within six months after the end of the fiscal year. Additionally, the Federal Audit Clearinghouse (FAC) submission should occur the earlier of nine months subsequent to year end or 30 days from report issuance. Condition: The City did not submit its audit report to the State Auditor prior to the deadline of six months after the end of the fiscal year ending June 30, 2023. Additionally, the City did not submit its audit report to the FAC within nine months from year ending June 30, 2023. Cause and Effect: A change in key personnel over the City’s financial reporting and a natural disaster which occurred after year end resulted in a delayed financial reporting close out of fiscal year 2023. As a result, the City was not in compliance with its required deadline to provide the State Auditor and the FAC with its issued audit report within the established deadlines. Recommendation: We recommend the internal controls for reporting with the State Auditor and FAC be reviewed to ensure that future filings are completed within the established deadlines. Management Response: Management recognizes the need to submit its single audit reports to the State Auditor and FAC in accordance with the required deadlines in order to remain compliant with requirements. Management will make an effort to correct their timeliness and file within the appropriate deadlines going forward.
Finding 2023-001
Criteria: In order to comply with filing of reports with the Oklahoma State Auditor and Inspector (State Auditor), management needs to appropriately monitor the timing of the submission of the filing of the audit report within six months after the end of the fiscal year. Additionally, the Federal Audit Clearinghouse (FAC) submission should occur the earlier of nine months subsequent to year end or 30 days from report issuance. Condition: The City did not submit its audit report to the State Auditor prior to the deadline of six months after the end of the fiscal year ending June 30, 2023. Additionally, the City did not submit its audit report to the FAC within nine months from year ending June 30, 2023. Cause and Effect: A change in key personnel over the City’s financial reporting and a natural disaster which occurred after year end resulted in a delayed financial reporting close out of fiscal year 2023. As a result, the City was not in compliance with its required deadline to provide the State Auditor and the FAC with its issued audit report within the established deadlines. Recommendation: We recommend the internal controls for reporting with the State Auditor and FAC be reviewed to ensure that future filings are completed within the established deadlines. Management Response: Management recognizes the need to submit its single audit reports to the State Auditor and FAC in accordance with the required deadlines in order to remain compliant with requirements. Management will make an effort to correct their timeliness and file within the appropriate deadlines going forward.
Finding 2023-001
Criteria: In order to comply with filing of reports with the Oklahoma State Auditor and Inspector (State Auditor), management needs to appropriately monitor the timing of the submission of the filing of the audit report within six months after the end of the fiscal year. Additionally, the Federal Audit Clearinghouse (FAC) submission should occur the earlier of nine months subsequent to year end or 30 days from report issuance. Condition: The City did not submit its audit report to the State Auditor prior to the deadline of six months after the end of the fiscal year ending June 30, 2023. Additionally, the City did not submit its audit report to the FAC within nine months from year ending June 30, 2023. Cause and Effect: A change in key personnel over the City’s financial reporting and a natural disaster which occurred after year end resulted in a delayed financial reporting close out of fiscal year 2023. As a result, the City was not in compliance with its required deadline to provide the State Auditor and the FAC with its issued audit report within the established deadlines. Recommendation: We recommend the internal controls for reporting with the State Auditor and FAC be reviewed to ensure that future filings are completed within the established deadlines. Management Response: Management recognizes the need to submit its single audit reports to the State Auditor and FAC in accordance with the required deadlines in order to remain compliant with requirements. Management will make an effort to correct their timeliness and file within the appropriate deadlines going forward.
Finding 2023-001
Criteria: In order to comply with filing of reports with the Oklahoma State Auditor and Inspector (State Auditor), management needs to appropriately monitor the timing of the submission of the filing of the audit report within six months after the end of the fiscal year. Additionally, the Federal Audit Clearinghouse (FAC) submission should occur the earlier of nine months subsequent to year end or 30 days from report issuance. Condition: The City did not submit its audit report to the State Auditor prior to the deadline of six months after the end of the fiscal year ending June 30, 2023. Additionally, the City did not submit its audit report to the FAC within nine months from year ending June 30, 2023. Cause and Effect: A change in key personnel over the City’s financial reporting and a natural disaster which occurred after year end resulted in a delayed financial reporting close out of fiscal year 2023. As a result, the City was not in compliance with its required deadline to provide the State Auditor and the FAC with its issued audit report within the established deadlines. Recommendation: We recommend the internal controls for reporting with the State Auditor and FAC be reviewed to ensure that future filings are completed within the established deadlines. Management Response: Management recognizes the need to submit its single audit reports to the State Auditor and FAC in accordance with the required deadlines in order to remain compliant with requirements. Management will make an effort to correct their timeliness and file within the appropriate deadlines going forward.
Finding 2023-001
Criteria: In order to comply with filing of reports with the Oklahoma State Auditor and Inspector (State Auditor), management needs to appropriately monitor the timing of the submission of the filing of the audit report within six months after the end of the fiscal year. Additionally, the Federal Audit Clearinghouse (FAC) submission should occur the earlier of nine months subsequent to year end or 30 days from report issuance. Condition: The City did not submit its audit report to the State Auditor prior to the deadline of six months after the end of the fiscal year ending June 30, 2023. Additionally, the City did not submit its audit report to the FAC within nine months from year ending June 30, 2023. Cause and Effect: A change in key personnel over the City’s financial reporting and a natural disaster which occurred after year end resulted in a delayed financial reporting close out of fiscal year 2023. As a result, the City was not in compliance with its required deadline to provide the State Auditor and the FAC with its issued audit report within the established deadlines. Recommendation: We recommend the internal controls for reporting with the State Auditor and FAC be reviewed to ensure that future filings are completed within the established deadlines. Management Response: Management recognizes the need to submit its single audit reports to the State Auditor and FAC in accordance with the required deadlines in order to remain compliant with requirements. Management will make an effort to correct their timeliness and file within the appropriate deadlines going forward.
Finding 2023-001
Criteria: In order to comply with filing of reports with the Oklahoma State Auditor and Inspector (State Auditor), management needs to appropriately monitor the timing of the submission of the filing of the audit report within six months after the end of the fiscal year. Additionally, the Federal Audit Clearinghouse (FAC) submission should occur the earlier of nine months subsequent to year end or 30 days from report issuance. Condition: The City did not submit its audit report to the State Auditor prior to the deadline of six months after the end of the fiscal year ending June 30, 2023. Additionally, the City did not submit its audit report to the FAC within nine months from year ending June 30, 2023. Cause and Effect: A change in key personnel over the City’s financial reporting and a natural disaster which occurred after year end resulted in a delayed financial reporting close out of fiscal year 2023. As a result, the City was not in compliance with its required deadline to provide the State Auditor and the FAC with its issued audit report within the established deadlines. Recommendation: We recommend the internal controls for reporting with the State Auditor and FAC be reviewed to ensure that future filings are completed within the established deadlines. Management Response: Management recognizes the need to submit its single audit reports to the State Auditor and FAC in accordance with the required deadlines in order to remain compliant with requirements. Management will make an effort to correct their timeliness and file within the appropriate deadlines going forward.
Finding 2023-001
Criteria: In order to comply with filing of reports with the Oklahoma State Auditor and Inspector (State Auditor), management needs to appropriately monitor the timing of the submission of the filing of the audit report within six months after the end of the fiscal year. Additionally, the Federal Audit Clearinghouse (FAC) submission should occur the earlier of nine months subsequent to year end or 30 days from report issuance. Condition: The City did not submit its audit report to the State Auditor prior to the deadline of six months after the end of the fiscal year ending June 30, 2023. Additionally, the City did not submit its audit report to the FAC within nine months from year ending June 30, 2023. Cause and Effect: A change in key personnel over the City’s financial reporting and a natural disaster which occurred after year end resulted in a delayed financial reporting close out of fiscal year 2023. As a result, the City was not in compliance with its required deadline to provide the State Auditor and the FAC with its issued audit report within the established deadlines. Recommendation: We recommend the internal controls for reporting with the State Auditor and FAC be reviewed to ensure that future filings are completed within the established deadlines. Management Response: Management recognizes the need to submit its single audit reports to the State Auditor and FAC in accordance with the required deadlines in order to remain compliant with requirements. Management will make an effort to correct their timeliness and file within the appropriate deadlines going forward.
Finding 2023-001
Criteria: In order to comply with filing of reports with the Oklahoma State Auditor and Inspector (State Auditor), management needs to appropriately monitor the timing of the submission of the filing of the audit report within six months after the end of the fiscal year. Additionally, the Federal Audit Clearinghouse (FAC) submission should occur the earlier of nine months subsequent to year end or 30 days from report issuance. Condition: The City did not submit its audit report to the State Auditor prior to the deadline of six months after the end of the fiscal year ending June 30, 2023. Additionally, the City did not submit its audit report to the FAC within nine months from year ending June 30, 2023. Cause and Effect: A change in key personnel over the City’s financial reporting and a natural disaster which occurred after year end resulted in a delayed financial reporting close out of fiscal year 2023. As a result, the City was not in compliance with its required deadline to provide the State Auditor and the FAC with its issued audit report within the established deadlines. Recommendation: We recommend the internal controls for reporting with the State Auditor and FAC be reviewed to ensure that future filings are completed within the established deadlines. Management Response: Management recognizes the need to submit its single audit reports to the State Auditor and FAC in accordance with the required deadlines in order to remain compliant with requirements. Management will make an effort to correct their timeliness and file within the appropriate deadlines going forward.