FAC Explorer

Audit 345729

FY End
2023-06-30
Total Expended
$982,193
Findings
2
Programs
3
Organization: City of Alva (OK)
Year: 2023 Accepted: 2025-03-12
Auditor: Hspg & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
526726 2023-002 Material Weakness - B
1103168 2023-002 Material Weakness - B

Programs

ALN Program Spent Major Findings
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $66,827 - 0
45.310 Grants to States $198 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $0 - 0

Contacts

Name Title Type
TB17QCKE6MR3 Sadie Bier Auditee
5805414712 Brett Carnes Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the modified cash basis of accounting. De Minimis Rate Used: N Rate Explanation: The City has elected not to use the 10% de minimis indirect cost rate allowed under 2 CFR Part 200.414 of the Uniform Guidance.

Finding Details

Finding 2023-002
Two individuals each have the ability to create a new employee, set up and make changes to employees’ direct deposit information, change pay rates, and make journal entries to record or adjust payroll. There are certain regular reviews of payroll expense amounts in total, but there are no documented reviews of the pay rates of individual employees by someone that does not have access to perform all activities within the City’s payroll process. In addition, there were 11 employees noted in our testing for which a signed pay rate approval form for the rate in effect for the selected pay period could not be provided.
Finding 2023-002
Two individuals each have the ability to create a new employee, set up and make changes to employees’ direct deposit information, change pay rates, and make journal entries to record or adjust payroll. There are certain regular reviews of payroll expense amounts in total, but there are no documented reviews of the pay rates of individual employees by someone that does not have access to perform all activities within the City’s payroll process. In addition, there were 11 employees noted in our testing for which a signed pay rate approval form for the rate in effect for the selected pay period could not be provided.