FAC Explorer

Audit 361633

FY End
2024-12-31
Total Expended
$74.04M
Findings
4
Programs
32
Organization: City of Grand Forks (ND)
Year: 2024 Accepted: 2025-07-08
Auditor: Brady Martz & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
570613 2024-001 Significant Deficiency - L
570614 2024-001 Significant Deficiency - L
1147055 2024-001 Significant Deficiency - L
1147056 2024-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $3.12M - 0
14.218 Community Development Block Grants/entitlement Grants $2.36M Yes 1
11.307 Economic Adjustment Assistance $1.46M - 0
97.039 Hazard Mitigation Grant $889,416 - 0
66.468 Drinking Water State Revolving Fund $417,691 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $367,940 - 0
16.710 Public Safety Partnership and Community Policing Grants $358,816 - 0
20.507 Federal Transit Formula Grants $216,509 - 0
20.205 Highway Planning and Construction $213,981 Yes 0
95.001 High Intensity Drug Trafficking Areas Program $135,061 - 0
93.283 Centers for Disease Control and Prevention Investigations and Technical Assistance $109,982 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $101,438 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $94,816 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $77,218 - 0
97.067 Homeland Security Grant Program $62,720 - 0
93.U03 Opioid Str Community Grant $54,436 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $47,772 - 0
97.047 Bric: Building Resilient Infrastructure and Communities $45,529 - 0
11.300 Investments for Public Works and Economic Development Facilities $42,326 - 0
20.600 State and Community Highway Safety $41,162 - 0
93.069 Public Health Emergency Preparedness $36,292 - 0
93.917 Hiv Care Formula Grants $29,339 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $27,858 - 0
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $26,653 - 0
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $21,943 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $19,336 - 0
16.607 Bulletproof Vest Partnership Program $16,312 - 0
93.268 Immunization Cooperative Agreements $11,291 - 0
93.758 Preventive Health and Health Services Block Grant Funded Solely with Prevention and Public Health Funds (pphf) $9,692 - 0
93.940 Hiv Prevention Activities Health Department Based $6,481 - 0
93.994 Maternal and Child Health Services Block Grant to the States $2,300 - 0
15.904 Historic Preservation Fund Grants-in-Aid $1,573 - 0

Contacts

Name Title Type
L2SLA7WWD7M1 Maureen Storstad Auditee
7017462622 Brian Opsahl Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The City of Grand Forks has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of the City of Grand Forks under programs of the federal government for the year ended December 31, 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). Because the Schedule presents only a selected portion of operations of the City of Grand Forks it is not intended to and does not present the financial position, change in net position, or cash flows of the City of Grand Forks.
Title: PROGRAM INCOME Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The City of Grand Forks has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. As of December 31, 2024, the City of Grand Forks earned $69,429 in program income from its CDBG Emergency Supplemental Appropriation and Revolving Loan Fund Grants.
Title: MATCHING COSTS Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The City of Grand Forks has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards does not include matching expenditures.
Title: EDA REVOLVING LOAN FUNDS (RLF) GRANT Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The City of Grand Forks has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards includes $1,456,149 reported for AL 11.307. This amount does not represent current year expenditures. See calculation below: (SEE TABLE IN NOTES TO SEFA)

Finding Details

Finding 2024-001
Federal Program Information Funding Agency: U.S. Department of Housing and Urban Development Title: Community Development Block Grants Cluster AL Number: 14.218 Criteria In accordance with the Federal Funding Accountability and Transparency Act, prime recipients are required to report all subawards to subrecipients in excess of $30,000. Condition The City did not file subaward reporting as required under the Federal Funding Accountability and Transparency Act for the subgrants issued to subrecipients. Questioned Costs Not Applicable. Context The City had two subawards issued to subrecipients during the year. Both subawards were not reported in accordance with the Federal Funding Accountability and Transparency Act. Effect Noncompliance with reporting requirements. Cause The City did not have appropriate internal controls to ensure that reporting requirements were met. Recommendation The City should review and update controls to ensure all subawards are properly recorded under the Federal Funding Accountability and Transparency Act. Repeat Finding This is not a repeat finding. Views of Responsible Officials See corrective action plan.
Finding 2024-001
Federal Program Information Funding Agency: U.S. Department of Housing and Urban Development Title: Community Development Block Grants Cluster AL Number: 14.218 Criteria In accordance with the Federal Funding Accountability and Transparency Act, prime recipients are required to report all subawards to subrecipients in excess of $30,000. Condition The City did not file subaward reporting as required under the Federal Funding Accountability and Transparency Act for the subgrants issued to subrecipients. Questioned Costs Not Applicable. Context The City had two subawards issued to subrecipients during the year. Both subawards were not reported in accordance with the Federal Funding Accountability and Transparency Act. Effect Noncompliance with reporting requirements. Cause The City did not have appropriate internal controls to ensure that reporting requirements were met. Recommendation The City should review and update controls to ensure all subawards are properly recorded under the Federal Funding Accountability and Transparency Act. Repeat Finding This is not a repeat finding. Views of Responsible Officials See corrective action plan.
Finding 2024-001
Federal Program Information Funding Agency: U.S. Department of Housing and Urban Development Title: Community Development Block Grants Cluster AL Number: 14.218 Criteria In accordance with the Federal Funding Accountability and Transparency Act, prime recipients are required to report all subawards to subrecipients in excess of $30,000. Condition The City did not file subaward reporting as required under the Federal Funding Accountability and Transparency Act for the subgrants issued to subrecipients. Questioned Costs Not Applicable. Context The City had two subawards issued to subrecipients during the year. Both subawards were not reported in accordance with the Federal Funding Accountability and Transparency Act. Effect Noncompliance with reporting requirements. Cause The City did not have appropriate internal controls to ensure that reporting requirements were met. Recommendation The City should review and update controls to ensure all subawards are properly recorded under the Federal Funding Accountability and Transparency Act. Repeat Finding This is not a repeat finding. Views of Responsible Officials See corrective action plan.
Finding 2024-001
Federal Program Information Funding Agency: U.S. Department of Housing and Urban Development Title: Community Development Block Grants Cluster AL Number: 14.218 Criteria In accordance with the Federal Funding Accountability and Transparency Act, prime recipients are required to report all subawards to subrecipients in excess of $30,000. Condition The City did not file subaward reporting as required under the Federal Funding Accountability and Transparency Act for the subgrants issued to subrecipients. Questioned Costs Not Applicable. Context The City had two subawards issued to subrecipients during the year. Both subawards were not reported in accordance with the Federal Funding Accountability and Transparency Act. Effect Noncompliance with reporting requirements. Cause The City did not have appropriate internal controls to ensure that reporting requirements were met. Recommendation The City should review and update controls to ensure all subawards are properly recorded under the Federal Funding Accountability and Transparency Act. Repeat Finding This is not a repeat finding. Views of Responsible Officials See corrective action plan.