FAC Explorer

Audit 354528

FY End
2024-09-30
Total Expended
$24.50M
Findings
4
Programs
23
Organization: City of Nampa, Idaho (ID)
Year: 2024 Accepted: 2025-04-24
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
555816 2024-001 Material Weakness - I
555817 2024-001 Material Weakness - I
1132258 2024-001 Material Weakness - I
1132259 2024-001 Material Weakness - I

Programs

ALN Program Spent Major Findings
66.458 Clean Water State Revolving Fund $13.36M Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $4.92M Yes 1
15.504 Water Recycling and Desalination Construction Programs $3.00M Yes 0
14.218 Community Development Block Grants/entitlement Grants $753,025 - 0
66.962 Geographic Programs - Columbia River Basin Restoration (crbr) Program $435,095 - 0
16.710 Public Safety Partnership and Community Policing Grants $427,184 - 0
16.528 Enhanced Training and Services to End Violence and Abuse of Women Later in Life $148,951 - 0
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $128,022 - 0
20.600 State and Community Highway Safety $124,159 - 0
16.575 Crime Victim Assistance $116,082 - 0
20.205 Highway Planning and Construction $115,762 - 0
16.320 Services for Trafficking Victims $99,562 - 0
16.017 Sexual Assault Services Formula Program $59,978 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $49,478 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $43,415 - 0
16.758 Improving the Investigation and Prosecution of Child Abuse and the Regional and Local Children's Advocacy Centers $40,887 - 0
16.524 Legal Assistance for Victims $37,257 - 0
84.425 Education Stabilization Fund $20,000 - 0
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $10,710 - 0
16.588 Violence Against Women Formula Grants $9,942 - 0
15.904 Historic Preservation Fund Grants-in-Aid $7,500 - 0
45.310 Grants to States $742 - 0
10.727 Inflation Reduction Act Urban & Community Forestry Program $391 - 0

Contacts

Name Title Type
R6QNKZMEAHT4 Michelle Camper Auditee
2084685706 Kristin Diggs Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 - BASIS OF PRESENTATION Accounting Policies: Governmental fund types account for the City’s federal award activity. Therefore, expenditures in the schedule of expenditures of federal awards are reported on the modified accrual basis, except for subrecipient expenditures, which are recorded on the cash basis. When applicable, 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 has elected to use the 10% de minimis cost rate for FY 2024 for specific grants. The accompanying schedule of expenditures of federal awards (the Schedule) presents the federal award activity of the City of Nampa, Idaho (the City) under programs of the federal government for the year ended September 30, 2024. 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). The City received federal awards both directly from federal agencies and indirectly through pass-through entities. Because 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 or changes in fund balance and net position, or cash flows, where applicable.
Title: NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Governmental fund types account for the City’s federal award activity. Therefore, expenditures in the schedule of expenditures of federal awards are reported on the modified accrual basis, except for subrecipient expenditures, which are recorded on the cash basis. When applicable, 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 has elected to use the 10% de minimis cost rate for FY 2024 for specific grants. Governmental fund types account for the City’s federal award activity. Therefore, expenditures in the schedule of expenditures of federal awards are reported on the modified accrual basis, except for subrecipient expenditures, which are recorded on the cash basis. When applicable, 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.
Title: NOTE 3 - INDIRECT COST RATE Accounting Policies: Governmental fund types account for the City’s federal award activity. Therefore, expenditures in the schedule of expenditures of federal awards are reported on the modified accrual basis, except for subrecipient expenditures, which are recorded on the cash basis. When applicable, 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 has elected to use the 10% de minimis cost rate for FY 2024 for specific grants. The City has elected to use the 10% de minimis cost rate for FY 2024 for specific grants.

Finding Details

Finding 2024-001
2024-001 U.S. Environmental Protection Agency/ U.S. Department of Treasury Federal Financial Assistance Listing 66.458 / 21.027 Capitalization Grants for Clean Water State Revolving Funds/ COVID-19 Coronavirus State and Local Fiscal Recovery Funds Procurement Suspension and Debarment Material Weakness in Internal Control Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: During our testing over procurement, based upon discussions with management, the City had performed suspension and debarment check prior to entering into the transaction; however, the documentation was not retained, and we were unable to verify this during our testing. Cause: Documentation was not retained to prove the City verified the vendor was not suspended or debarred prior to entering into the transaction. Effect: We were not able to verify suspension and debarment was verified by the City prior to entering into the transaction. Questioned Costs: None reported. Context/Sampling: Nonstatistical sample was used. Repeat Finding from the Prior Year: No Recommendation: As part of the procurement process, we recommend the City retain documentation verifying suspension and debarment was verified prior to entering into transactions required to follow the procurement rules under 2 CFR 200, Section 200.214 Suspension and Debarment. Viewed of Responsible Officials: Management agrees with the finding.
Finding 2024-001
2024-001 U.S. Environmental Protection Agency/ U.S. Department of Treasury Federal Financial Assistance Listing 66.458 / 21.027 Capitalization Grants for Clean Water State Revolving Funds/ COVID-19 Coronavirus State and Local Fiscal Recovery Funds Procurement Suspension and Debarment Material Weakness in Internal Control Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: During our testing over procurement, based upon discussions with management, the City had performed suspension and debarment check prior to entering into the transaction; however, the documentation was not retained, and we were unable to verify this during our testing. Cause: Documentation was not retained to prove the City verified the vendor was not suspended or debarred prior to entering into the transaction. Effect: We were not able to verify suspension and debarment was verified by the City prior to entering into the transaction. Questioned Costs: None reported. Context/Sampling: Nonstatistical sample was used. Repeat Finding from the Prior Year: No Recommendation: As part of the procurement process, we recommend the City retain documentation verifying suspension and debarment was verified prior to entering into transactions required to follow the procurement rules under 2 CFR 200, Section 200.214 Suspension and Debarment. Viewed of Responsible Officials: Management agrees with the finding.
Finding 2024-001
2024-001 U.S. Environmental Protection Agency/ U.S. Department of Treasury Federal Financial Assistance Listing 66.458 / 21.027 Capitalization Grants for Clean Water State Revolving Funds/ COVID-19 Coronavirus State and Local Fiscal Recovery Funds Procurement Suspension and Debarment Material Weakness in Internal Control Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: During our testing over procurement, based upon discussions with management, the City had performed suspension and debarment check prior to entering into the transaction; however, the documentation was not retained, and we were unable to verify this during our testing. Cause: Documentation was not retained to prove the City verified the vendor was not suspended or debarred prior to entering into the transaction. Effect: We were not able to verify suspension and debarment was verified by the City prior to entering into the transaction. Questioned Costs: None reported. Context/Sampling: Nonstatistical sample was used. Repeat Finding from the Prior Year: No Recommendation: As part of the procurement process, we recommend the City retain documentation verifying suspension and debarment was verified prior to entering into transactions required to follow the procurement rules under 2 CFR 200, Section 200.214 Suspension and Debarment. Viewed of Responsible Officials: Management agrees with the finding.
Finding 2024-001
2024-001 U.S. Environmental Protection Agency/ U.S. Department of Treasury Federal Financial Assistance Listing 66.458 / 21.027 Capitalization Grants for Clean Water State Revolving Funds/ COVID-19 Coronavirus State and Local Fiscal Recovery Funds Procurement Suspension and Debarment Material Weakness in Internal Control Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition: During our testing over procurement, based upon discussions with management, the City had performed suspension and debarment check prior to entering into the transaction; however, the documentation was not retained, and we were unable to verify this during our testing. Cause: Documentation was not retained to prove the City verified the vendor was not suspended or debarred prior to entering into the transaction. Effect: We were not able to verify suspension and debarment was verified by the City prior to entering into the transaction. Questioned Costs: None reported. Context/Sampling: Nonstatistical sample was used. Repeat Finding from the Prior Year: No Recommendation: As part of the procurement process, we recommend the City retain documentation verifying suspension and debarment was verified prior to entering into transactions required to follow the procurement rules under 2 CFR 200, Section 200.214 Suspension and Debarment. Viewed of Responsible Officials: Management agrees with the finding.