FAC Explorer

Audit 357712

FY End
2024-12-31
Total Expended
$1.10M
Findings
2
Programs
2
Organization: City of Westbrook (MN)
Year: 2024 Accepted: 2025-06-02
Auditor: Abdo LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
562082 2024-004 - - P
1138524 2024-004 - - P

Programs

ALN Program Spent Major Findings
66.442 Assistance for Small and Disadvantaged Communities Drinking Water Grant Program (sdwa 1459a) (a) $913,000 Yes 1
97.044 Assistance to Firefighters Grant $189,714 - 0

Contacts

Name Title Type
RFPLMZJK3K93 Katie Steen Auditee
5072745110 Thomas Olinger Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on this schedule are reported on the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: During the year ended December 31, 2024, the City did not elect to use the 10% de minimis indirect cost rate. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the City of Westbrook, Minnesota (the City) for the year ended December 31, 2024. The City's reporting entity is defined in Note 1A to the City’s financial statements. The information in this schedule is presented in accordance with the requirement of the Uniform Guidance, Audits of States, Local Governments, and Non-Profit Organizations. All Federal awards received directly from Federal agencies as well as Federal awards passed through other government agencies are included on the schedule.
Title: Pass-Through Entity Identifying Numbers Accounting Policies: Expenditures reported on this schedule are reported on the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: During the year ended December 31, 2024, the City did not elect to use the 10% de minimis indirect cost rate. Pass-through entity identifying numbers, if any, are presented where available.
Title: Subrecipients Accounting Policies: Expenditures reported on this schedule are reported on the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: During the year ended December 31, 2024, the City did not elect to use the 10% de minimis indirect cost rate. No federal expenditures presented in this schedule were provided to subrecipients.

Finding Details

Finding 2024-004
2024-004 Uniform Guidance written policies and procedures Condition: During our audit, we discovered the City did not develop written procedures as required by the Uniform Guidance for the following: • Determination of Allowable Costs - §200.302(b)(7) • Time and Effort - §200.430(a) • Cash Management of Federal Funds - §200.302(b)(6) • Conflict of Interest - §200.318(c)(1-2) The City must also ensure that existing written procedures are in compliance with: • General Procurement Standards - §200.318-.326 • Equipment Management Requirements - §200.313 Criteria: The City “must” establish and maintain effective internal control over Federal awards that provides reasonable assurance that the Commission is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The City did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The City is out of compliance with this requirement. Recommendation: The City should implement written policies and procedures to adhere to the above Uniform Guidance requirements. Management Response: The City will establish written policies and procedures to ensure future compliance with the Uniform Guidance requirements.
Finding 2024-004
2024-004 Uniform Guidance written policies and procedures Condition: During our audit, we discovered the City did not develop written procedures as required by the Uniform Guidance for the following: • Determination of Allowable Costs - §200.302(b)(7) • Time and Effort - §200.430(a) • Cash Management of Federal Funds - §200.302(b)(6) • Conflict of Interest - §200.318(c)(1-2) The City must also ensure that existing written procedures are in compliance with: • General Procurement Standards - §200.318-.326 • Equipment Management Requirements - §200.313 Criteria: The City “must” establish and maintain effective internal control over Federal awards that provides reasonable assurance that the Commission is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Cause: The City did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The City is out of compliance with this requirement. Recommendation: The City should implement written policies and procedures to adhere to the above Uniform Guidance requirements. Management Response: The City will establish written policies and procedures to ensure future compliance with the Uniform Guidance requirements.