FAC Explorer

Audit 349771

FY End
2024-09-30
Total Expended
$10.21M
Findings
10
Programs
10
Organization: City of Fairhope, Alabama (AL)
Year: 2024 Accepted: 2025-03-28
Auditor: Warren Averett LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
539053 2024-001 Significant Deficiency - L
539054 2024-001 Significant Deficiency - L
539055 2024-001 Significant Deficiency - L
539056 2024-001 Significant Deficiency - L
539057 2024-001 Significant Deficiency - L
1115495 2024-001 Significant Deficiency - L
1115496 2024-001 Significant Deficiency - L
1115497 2024-001 Significant Deficiency - L
1115498 2024-001 Significant Deficiency - L
1115499 2024-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.015 Resources and Ecosystems Sustainability, Tourist Opportunities, and Revived Economies of the Gulf Coast States $637,520 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $513,825 - 0
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $150,000 Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $114,850 Yes 0
87.052 Gulf Coast Ecosystem Restoration Council Oil Spill Impact Program $83,628 - 0
97.047 Bric: Building Resilient Infrastructure and Communities $51,912 - 0
20.205 Highway Planning and Construction $20,979 - 0
15.435 Gomesa $5,250 - 0
20.600 State and Community Highway Safety $2,259 - 0
16.607 Bulletproof Vest Partnership Program $2,185 - 0

Contacts

Name Title Type
MWRPCJENTWL4 Kimberly Creech Auditee
2519282136 Lee Parks Auditor
No contacts on file

Notes to SEFA

Title: 1. Basis of Presentation Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City of Fairhope, Alabama 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 Part 200, Uniform Administrative Requirements, Cost Principles, and audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: Y Rate Explanation: City did not elect to charge a de minimis rate The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City of Fairhope, Alabama 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 Part 200, Uniform Administrative Requirements, Cost Principles, and audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
Title: 2. Reporting Entity Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City of Fairhope, Alabama 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 Part 200, Uniform Administrative Requirements, Cost Principles, and audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: Y Rate Explanation: City did not elect to charge a de minimis rate The City's reporting entity is fully desribed in Note 1 to the financial statatents.
Title: 3. Subrecipients Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City of Fairhope, Alabama 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 Part 200, Uniform Administrative Requirements, Cost Principles, and audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: Y Rate Explanation: City did not elect to charge a de minimis rate The City did not provide federal awards to any subrecipients during the year end September 30, 2024
Title: 4. Program Income Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City of Fairhope, Alabama 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 Part 200, Uniform Administrative Requirements, Cost Principles, and audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: Y Rate Explanation: City did not elect to charge a de minimis rate The Cit did not have program income during the year ended September 30, 2024
Title: 5. Indirect Cost Rate Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City of Fairhope, Alabama 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 Part 200, Uniform Administrative Requirements, Cost Principles, and audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: Y Rate Explanation: City did not elect to charge a de minimis rate The City did elect to charge a de minimis rate of 10% for federal awards.

Finding Details

Finding 2024-001
Across five individual Airport Improvement Program grants, a total of 13 reports were required by the compliance supplement and/or the grant agreement. Four of these were financial reports and nine were performance reports. The four financial reports and one of the performance reports were not prepared or submitted as required.
Finding 2024-001
Across five individual Airport Improvement Program grants, a total of 13 reports were required by the compliance supplement and/or the grant agreement. Four of these were financial reports and nine were performance reports. The four financial reports and one of the performance reports were not prepared or submitted as required.
Finding 2024-001
Across five individual Airport Improvement Program grants, a total of 13 reports were required by the compliance supplement and/or the grant agreement. Four of these were financial reports and nine were performance reports. The four financial reports and one of the performance reports were not prepared or submitted as required.
Finding 2024-001
Across five individual Airport Improvement Program grants, a total of 13 reports were required by the compliance supplement and/or the grant agreement. Four of these were financial reports and nine were performance reports. The four financial reports and one of the performance reports were not prepared or submitted as required.
Finding 2024-001
Across five individual Airport Improvement Program grants, a total of 13 reports were required by the compliance supplement and/or the grant agreement. Four of these were financial reports and nine were performance reports. The four financial reports and one of the performance reports were not prepared or submitted as required.
Finding 2024-001
Across five individual Airport Improvement Program grants, a total of 13 reports were required by the compliance supplement and/or the grant agreement. Four of these were financial reports and nine were performance reports. The four financial reports and one of the performance reports were not prepared or submitted as required.
Finding 2024-001
Across five individual Airport Improvement Program grants, a total of 13 reports were required by the compliance supplement and/or the grant agreement. Four of these were financial reports and nine were performance reports. The four financial reports and one of the performance reports were not prepared or submitted as required.
Finding 2024-001
Across five individual Airport Improvement Program grants, a total of 13 reports were required by the compliance supplement and/or the grant agreement. Four of these were financial reports and nine were performance reports. The four financial reports and one of the performance reports were not prepared or submitted as required.
Finding 2024-001
Across five individual Airport Improvement Program grants, a total of 13 reports were required by the compliance supplement and/or the grant agreement. Four of these were financial reports and nine were performance reports. The four financial reports and one of the performance reports were not prepared or submitted as required.
Finding 2024-001
Across five individual Airport Improvement Program grants, a total of 13 reports were required by the compliance supplement and/or the grant agreement. Four of these were financial reports and nine were performance reports. The four financial reports and one of the performance reports were not prepared or submitted as required.