FAC Explorer

Audit 343222

FY End
2024-09-30
Total Expended
$2.73M
Findings
6
Programs
8
Organization: City of Loxley, Alabama (AL)
Year: 2024 Accepted: 2025-02-20
Auditor: Warren Averett

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
524028 2024-004 Significant Deficiency - I
524029 2024-004 Significant Deficiency - I
524030 2024-004 Significant Deficiency - I
1100470 2024-004 Significant Deficiency - I
1100471 2024-004 Significant Deficiency - I
1100472 2024-004 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
10.760 Water and Waste Disposal Systems for Rural Communities $1.11M Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $750,000 Yes 1
16.922 Equitable Sharing Program $289,506 - 0
20.507 Federal Transit Formula Grants $277,135 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $46,400 - 0
15.435 Gomesa $39,475 - 0
11.419 Coastal Zone Management Administration Awards $30,800 - 0
45.310 Grants to States $4,983 - 0

Contacts

Name Title Type
VCXLL1E4VB47 Melissa Lawrence Auditee
2519645162 Kristen McAllister Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: The accompanying Schedule includes the federal grant activity of the City under programs of the federal government for the year ended September 30, 2024. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The City did not elect to utilize the ten percent de minimis indirect cost rate allowed under the Uniform Guidance. The information in the Schedule of Expenditures of Federal Awards (the 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). Since the Schedule presents only a select 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: CONTINGENCIES Accounting Policies: The accompanying Schedule includes the federal grant activity of the City under programs of the federal government for the year ended September 30, 2024. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The City did not elect to utilize the ten percent de minimis indirect cost rate allowed under the Uniform Guidance. The programs shown in the Schedule are subject to audit by grantor agencies. If any expenditures or expenses are disallowed by the grantor agencies as a result of such audit, any claim for reimbursement to the grant agencies would become a liability of the City. In the opinion of management, all grant expenditures are in compliance with the terms of the grant agreements and applicable federal laws and regulations.

Finding Details

Finding 2024-004
FINDING 2024-004 PROCUREMENT, SUSPENSION, AND DISBARMENT SIGNIFICANT DEFICIENCY Water and Waste Disposal Systems for Rural Communities COVID-19 State and Local Fiscal Recovery Fund Assistance Listing Number: 10.760 and 21.027 Grant Number: Various Grant Period: Various Criteria According to the Uniform Guidance, non-federal entities must have written procurement policies and procedures that comply with federal regulations. These policies should ensure that procurements are conducted in a manner providing full and open competition, and that conflicts of interest are avoided. Condition During our audit, we noted that the City does not have documented procurement policies and procedures in place as required by the Uniform Guidance (2 CFR Part 200.318). Cause The City has not developed or implemented written procurement policies and procedures. Effect Without documented procurement policies, there is an increased risk of noncompliance with federal procurement standards, potential conflicts of interest, and inefficient use of federal funds. Recommendation We recommend that the City develop and implement written procurement policies and procedures that comply with the Uniform Guidance. These policies should include standards of conduct covering conflicts of interest, procurement methods, and documentation requirements.
Finding 2024-004
FINDING 2024-004 PROCUREMENT, SUSPENSION, AND DISBARMENT SIGNIFICANT DEFICIENCY Water and Waste Disposal Systems for Rural Communities COVID-19 State and Local Fiscal Recovery Fund Assistance Listing Number: 10.760 and 21.027 Grant Number: Various Grant Period: Various Criteria According to the Uniform Guidance, non-federal entities must have written procurement policies and procedures that comply with federal regulations. These policies should ensure that procurements are conducted in a manner providing full and open competition, and that conflicts of interest are avoided. Condition During our audit, we noted that the City does not have documented procurement policies and procedures in place as required by the Uniform Guidance (2 CFR Part 200.318). Cause The City has not developed or implemented written procurement policies and procedures. Effect Without documented procurement policies, there is an increased risk of noncompliance with federal procurement standards, potential conflicts of interest, and inefficient use of federal funds. Recommendation We recommend that the City develop and implement written procurement policies and procedures that comply with the Uniform Guidance. These policies should include standards of conduct covering conflicts of interest, procurement methods, and documentation requirements.
Finding 2024-004
FINDING 2024-004 PROCUREMENT, SUSPENSION, AND DISBARMENT SIGNIFICANT DEFICIENCY Water and Waste Disposal Systems for Rural Communities COVID-19 State and Local Fiscal Recovery Fund Assistance Listing Number: 10.760 and 21.027 Grant Number: Various Grant Period: Various Criteria According to the Uniform Guidance, non-federal entities must have written procurement policies and procedures that comply with federal regulations. These policies should ensure that procurements are conducted in a manner providing full and open competition, and that conflicts of interest are avoided. Condition During our audit, we noted that the City does not have documented procurement policies and procedures in place as required by the Uniform Guidance (2 CFR Part 200.318). Cause The City has not developed or implemented written procurement policies and procedures. Effect Without documented procurement policies, there is an increased risk of noncompliance with federal procurement standards, potential conflicts of interest, and inefficient use of federal funds. Recommendation We recommend that the City develop and implement written procurement policies and procedures that comply with the Uniform Guidance. These policies should include standards of conduct covering conflicts of interest, procurement methods, and documentation requirements.
Finding 2024-004
FINDING 2024-004 PROCUREMENT, SUSPENSION, AND DISBARMENT SIGNIFICANT DEFICIENCY Water and Waste Disposal Systems for Rural Communities COVID-19 State and Local Fiscal Recovery Fund Assistance Listing Number: 10.760 and 21.027 Grant Number: Various Grant Period: Various Criteria According to the Uniform Guidance, non-federal entities must have written procurement policies and procedures that comply with federal regulations. These policies should ensure that procurements are conducted in a manner providing full and open competition, and that conflicts of interest are avoided. Condition During our audit, we noted that the City does not have documented procurement policies and procedures in place as required by the Uniform Guidance (2 CFR Part 200.318). Cause The City has not developed or implemented written procurement policies and procedures. Effect Without documented procurement policies, there is an increased risk of noncompliance with federal procurement standards, potential conflicts of interest, and inefficient use of federal funds. Recommendation We recommend that the City develop and implement written procurement policies and procedures that comply with the Uniform Guidance. These policies should include standards of conduct covering conflicts of interest, procurement methods, and documentation requirements.
Finding 2024-004
FINDING 2024-004 PROCUREMENT, SUSPENSION, AND DISBARMENT SIGNIFICANT DEFICIENCY Water and Waste Disposal Systems for Rural Communities COVID-19 State and Local Fiscal Recovery Fund Assistance Listing Number: 10.760 and 21.027 Grant Number: Various Grant Period: Various Criteria According to the Uniform Guidance, non-federal entities must have written procurement policies and procedures that comply with federal regulations. These policies should ensure that procurements are conducted in a manner providing full and open competition, and that conflicts of interest are avoided. Condition During our audit, we noted that the City does not have documented procurement policies and procedures in place as required by the Uniform Guidance (2 CFR Part 200.318). Cause The City has not developed or implemented written procurement policies and procedures. Effect Without documented procurement policies, there is an increased risk of noncompliance with federal procurement standards, potential conflicts of interest, and inefficient use of federal funds. Recommendation We recommend that the City develop and implement written procurement policies and procedures that comply with the Uniform Guidance. These policies should include standards of conduct covering conflicts of interest, procurement methods, and documentation requirements.
Finding 2024-004
FINDING 2024-004 PROCUREMENT, SUSPENSION, AND DISBARMENT SIGNIFICANT DEFICIENCY Water and Waste Disposal Systems for Rural Communities COVID-19 State and Local Fiscal Recovery Fund Assistance Listing Number: 10.760 and 21.027 Grant Number: Various Grant Period: Various Criteria According to the Uniform Guidance, non-federal entities must have written procurement policies and procedures that comply with federal regulations. These policies should ensure that procurements are conducted in a manner providing full and open competition, and that conflicts of interest are avoided. Condition During our audit, we noted that the City does not have documented procurement policies and procedures in place as required by the Uniform Guidance (2 CFR Part 200.318). Cause The City has not developed or implemented written procurement policies and procedures. Effect Without documented procurement policies, there is an increased risk of noncompliance with federal procurement standards, potential conflicts of interest, and inefficient use of federal funds. Recommendation We recommend that the City develop and implement written procurement policies and procedures that comply with the Uniform Guidance. These policies should include standards of conduct covering conflicts of interest, procurement methods, and documentation requirements.