Title: Type of Report Issued
Accounting Policies: Basis of presentation
The SEFA includes the federal grant activity for the city and is presented on the modified cash basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulation (CFR) Part 200, Uniform Administrative Requirements, Cost principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some of the amounts presented in this schedule may differ from amounts presented or used in the preparation of the basic financial statements. Federal financial assistance
Pursuant to the Uniform Guidance, federal financial assistance is defined as assistance provided by a federal agency, either directly or indirectly, in the form of grants, contracts, cooperative agreements, loans, loan guarantees, property, interest subsidies, insurance, or direct appropriations. Accordingly, non-monetary federal assistance, including federal surplus property, is included in federal financial assistance and, therefore, is reported on the schedule, if applicable. Federal financial assistance does not include direct federal cash assistance to individuals. Solicited contracts between the state and federal government for which the federal government procures tangible goods or services are not considered to be federal financial assistance.
Major programs
The Uniform Guidance establishes criteria to be used in defining major federal financial assistance programs. Major programs for the city are those programs selected for testing by the auditor using a risk-assessment model, as well as certain minimum expenditure requirements, as outlined in the Uniform Guidance. Programs with similar requirements may be grouped into a cluster for testing purposes.
Reporting entity
The reporting entity is fully described in the notes to financial statements. The schedule includes all federal programs administered by the city for the year ended June 30, 2024.
De Minimis Rate Used: N
Rate Explanation: The City has not elected to use the 10% de minimis indirect cast rate
In our report for the City, our opinion is unmodified
Title: Material Weakness in internal Control
Accounting Policies: Basis of presentation
The SEFA includes the federal grant activity for the city and is presented on the modified cash basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulation (CFR) Part 200, Uniform Administrative Requirements, Cost principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some of the amounts presented in this schedule may differ from amounts presented or used in the preparation of the basic financial statements. Federal financial assistance
Pursuant to the Uniform Guidance, federal financial assistance is defined as assistance provided by a federal agency, either directly or indirectly, in the form of grants, contracts, cooperative agreements, loans, loan guarantees, property, interest subsidies, insurance, or direct appropriations. Accordingly, non-monetary federal assistance, including federal surplus property, is included in federal financial assistance and, therefore, is reported on the schedule, if applicable. Federal financial assistance does not include direct federal cash assistance to individuals. Solicited contracts between the state and federal government for which the federal government procures tangible goods or services are not considered to be federal financial assistance.
Major programs
The Uniform Guidance establishes criteria to be used in defining major federal financial assistance programs. Major programs for the city are those programs selected for testing by the auditor using a risk-assessment model, as well as certain minimum expenditure requirements, as outlined in the Uniform Guidance. Programs with similar requirements may be grouped into a cluster for testing purposes.
Reporting entity
The reporting entity is fully described in the notes to financial statements. The schedule includes all federal programs administered by the city for the year ended June 30, 2024.
De Minimis Rate Used: N
Rate Explanation: The City has not elected to use the 10% de minimis indirect cast rate
Our audit of the financial statements of the city identified no material weaknesses in internal control over financial reporting.
Title: Significant Deficiencies in Internal Control
Accounting Policies: Basis of presentation
The SEFA includes the federal grant activity for the city and is presented on the modified cash basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulation (CFR) Part 200, Uniform Administrative Requirements, Cost principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some of the amounts presented in this schedule may differ from amounts presented or used in the preparation of the basic financial statements. Federal financial assistance
Pursuant to the Uniform Guidance, federal financial assistance is defined as assistance provided by a federal agency, either directly or indirectly, in the form of grants, contracts, cooperative agreements, loans, loan guarantees, property, interest subsidies, insurance, or direct appropriations. Accordingly, non-monetary federal assistance, including federal surplus property, is included in federal financial assistance and, therefore, is reported on the schedule, if applicable. Federal financial assistance does not include direct federal cash assistance to individuals. Solicited contracts between the state and federal government for which the federal government procures tangible goods or services are not considered to be federal financial assistance.
Major programs
The Uniform Guidance establishes criteria to be used in defining major federal financial assistance programs. Major programs for the city are those programs selected for testing by the auditor using a risk-assessment model, as well as certain minimum expenditure requirements, as outlined in the Uniform Guidance. Programs with similar requirements may be grouped into a cluster for testing purposes.
Reporting entity
The reporting entity is fully described in the notes to financial statements. The schedule includes all federal programs administered by the city for the year ended June 30, 2024.
De Minimis Rate Used: N
Rate Explanation: The City has not elected to use the 10% de minimis indirect cast rate
Our audit of the financial statements of the city identified no significant deficiencies in internal control over financial reporting.
Title: Noncompliance material to financial statements
Accounting Policies: Basis of presentation
The SEFA includes the federal grant activity for the city and is presented on the modified cash basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulation (CFR) Part 200, Uniform Administrative Requirements, Cost principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some of the amounts presented in this schedule may differ from amounts presented or used in the preparation of the basic financial statements. Federal financial assistance
Pursuant to the Uniform Guidance, federal financial assistance is defined as assistance provided by a federal agency, either directly or indirectly, in the form of grants, contracts, cooperative agreements, loans, loan guarantees, property, interest subsidies, insurance, or direct appropriations. Accordingly, non-monetary federal assistance, including federal surplus property, is included in federal financial assistance and, therefore, is reported on the schedule, if applicable. Federal financial assistance does not include direct federal cash assistance to individuals. Solicited contracts between the state and federal government for which the federal government procures tangible goods or services are not considered to be federal financial assistance.
Major programs
The Uniform Guidance establishes criteria to be used in defining major federal financial assistance programs. Major programs for the city are those programs selected for testing by the auditor using a risk-assessment model, as well as certain minimum expenditure requirements, as outlined in the Uniform Guidance. Programs with similar requirements may be grouped into a cluster for testing purposes.
Reporting entity
The reporting entity is fully described in the notes to financial statements. The schedule includes all federal programs administered by the city for the year ended June 30, 2024.
De Minimis Rate Used: N
Rate Explanation: The City has not elected to use the 10% de minimis indirect cast rate
Our audit of the financial statements of the city did not disclose any noncompliance which is material to the financial statements.
Title: Material weakness in internal control over major programs
Accounting Policies: Basis of presentation
The SEFA includes the federal grant activity for the city and is presented on the modified cash basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulation (CFR) Part 200, Uniform Administrative Requirements, Cost principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some of the amounts presented in this schedule may differ from amounts presented or used in the preparation of the basic financial statements. Federal financial assistance
Pursuant to the Uniform Guidance, federal financial assistance is defined as assistance provided by a federal agency, either directly or indirectly, in the form of grants, contracts, cooperative agreements, loans, loan guarantees, property, interest subsidies, insurance, or direct appropriations. Accordingly, non-monetary federal assistance, including federal surplus property, is included in federal financial assistance and, therefore, is reported on the schedule, if applicable. Federal financial assistance does not include direct federal cash assistance to individuals. Solicited contracts between the state and federal government for which the federal government procures tangible goods or services are not considered to be federal financial assistance.
Major programs
The Uniform Guidance establishes criteria to be used in defining major federal financial assistance programs. Major programs for the city are those programs selected for testing by the auditor using a risk-assessment model, as well as certain minimum expenditure requirements, as outlined in the Uniform Guidance. Programs with similar requirements may be grouped into a cluster for testing purposes.
Reporting entity
The reporting entity is fully described in the notes to financial statements. The schedule includes all federal programs administered by the city for the year ended June 30, 2024.
De Minimis Rate Used: N
Rate Explanation: The City has not elected to use the 10% de minimis indirect cast rate
Our audit of the city identified no material weaknesses in internal control over major federal programs.
Title: Significant Deficiencies in Internal Control Over Major Programs
Accounting Policies: Basis of presentation
The SEFA includes the federal grant activity for the city and is presented on the modified cash basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulation (CFR) Part 200, Uniform Administrative Requirements, Cost principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some of the amounts presented in this schedule may differ from amounts presented or used in the preparation of the basic financial statements. Federal financial assistance
Pursuant to the Uniform Guidance, federal financial assistance is defined as assistance provided by a federal agency, either directly or indirectly, in the form of grants, contracts, cooperative agreements, loans, loan guarantees, property, interest subsidies, insurance, or direct appropriations. Accordingly, non-monetary federal assistance, including federal surplus property, is included in federal financial assistance and, therefore, is reported on the schedule, if applicable. Federal financial assistance does not include direct federal cash assistance to individuals. Solicited contracts between the state and federal government for which the federal government procures tangible goods or services are not considered to be federal financial assistance.
Major programs
The Uniform Guidance establishes criteria to be used in defining major federal financial assistance programs. Major programs for the city are those programs selected for testing by the auditor using a risk-assessment model, as well as certain minimum expenditure requirements, as outlined in the Uniform Guidance. Programs with similar requirements may be grouped into a cluster for testing purposes.
Reporting entity
The reporting entity is fully described in the notes to financial statements. The schedule includes all federal programs administered by the city for the year ended June 30, 2024.
De Minimis Rate Used: N
Rate Explanation: The City has not elected to use the 10% de minimis indirect cast rate
Our audit of the city identified no significant deficiencies in internal control over major programs.
Title: Type of report issued on compliance for major programs
Accounting Policies: Basis of presentation
The SEFA includes the federal grant activity for the city and is presented on the modified cash basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulation (CFR) Part 200, Uniform Administrative Requirements, Cost principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some of the amounts presented in this schedule may differ from amounts presented or used in the preparation of the basic financial statements. Federal financial assistance
Pursuant to the Uniform Guidance, federal financial assistance is defined as assistance provided by a federal agency, either directly or indirectly, in the form of grants, contracts, cooperative agreements, loans, loan guarantees, property, interest subsidies, insurance, or direct appropriations. Accordingly, non-monetary federal assistance, including federal surplus property, is included in federal financial assistance and, therefore, is reported on the schedule, if applicable. Federal financial assistance does not include direct federal cash assistance to individuals. Solicited contracts between the state and federal government for which the federal government procures tangible goods or services are not considered to be federal financial assistance.
Major programs
The Uniform Guidance establishes criteria to be used in defining major federal financial assistance programs. Major programs for the city are those programs selected for testing by the auditor using a risk-assessment model, as well as certain minimum expenditure requirements, as outlined in the Uniform Guidance. Programs with similar requirements may be grouped into a cluster for testing purposes.
Reporting entity
The reporting entity is fully described in the notes to financial statements. The schedule includes all federal programs administered by the city for the year ended June 30, 2024.
De Minimis Rate Used: N
Rate Explanation: The City has not elected to use the 10% de minimis indirect cast rate
We have issued an unqualified opinion on compliance with requirements that have a direct and material effect on each major federal program.
Title: Audit findings
Accounting Policies: Basis of presentation
The SEFA includes the federal grant activity for the city and is presented on the modified cash basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulation (CFR) Part 200, Uniform Administrative Requirements, Cost principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some of the amounts presented in this schedule may differ from amounts presented or used in the preparation of the basic financial statements. Federal financial assistance
Pursuant to the Uniform Guidance, federal financial assistance is defined as assistance provided by a federal agency, either directly or indirectly, in the form of grants, contracts, cooperative agreements, loans, loan guarantees, property, interest subsidies, insurance, or direct appropriations. Accordingly, non-monetary federal assistance, including federal surplus property, is included in federal financial assistance and, therefore, is reported on the schedule, if applicable. Federal financial assistance does not include direct federal cash assistance to individuals. Solicited contracts between the state and federal government for which the federal government procures tangible goods or services are not considered to be federal financial assistance.
Major programs
The Uniform Guidance establishes criteria to be used in defining major federal financial assistance programs. Major programs for the city are those programs selected for testing by the auditor using a risk-assessment model, as well as certain minimum expenditure requirements, as outlined in the Uniform Guidance. Programs with similar requirements may be grouped into a cluster for testing purposes.
Reporting entity
The reporting entity is fully described in the notes to financial statements. The schedule includes all federal programs administered by the city for the year ended June 30, 2024.
De Minimis Rate Used: N
Rate Explanation: The City has not elected to use the 10% de minimis indirect cast rate
Our audit of the city disclosed no audit findings required to be reported in accordance with 2 CFR 200.516(a).
Title: Identification of major programs
Accounting Policies: Basis of presentation
The SEFA includes the federal grant activity for the city and is presented on the modified cash basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulation (CFR) Part 200, Uniform Administrative Requirements, Cost principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some of the amounts presented in this schedule may differ from amounts presented or used in the preparation of the basic financial statements. Federal financial assistance
Pursuant to the Uniform Guidance, federal financial assistance is defined as assistance provided by a federal agency, either directly or indirectly, in the form of grants, contracts, cooperative agreements, loans, loan guarantees, property, interest subsidies, insurance, or direct appropriations. Accordingly, non-monetary federal assistance, including federal surplus property, is included in federal financial assistance and, therefore, is reported on the schedule, if applicable. Federal financial assistance does not include direct federal cash assistance to individuals. Solicited contracts between the state and federal government for which the federal government procures tangible goods or services are not considered to be federal financial assistance.
Major programs
The Uniform Guidance establishes criteria to be used in defining major federal financial assistance programs. Major programs for the city are those programs selected for testing by the auditor using a risk-assessment model, as well as certain minimum expenditure requirements, as outlined in the Uniform Guidance. Programs with similar requirements may be grouped into a cluster for testing purposes.
Reporting entity
The reporting entity is fully described in the notes to financial statements. The schedule includes all federal programs administered by the city for the year ended June 30, 2024.
De Minimis Rate Used: N
Rate Explanation: The City has not elected to use the 10% de minimis indirect cast rate
For the identification of major programs see the preceding Schedule of Expenditures of Federal Awards.
Title: Dollar threshold used to distinguish between type A and type B programs
Accounting Policies: Basis of presentation
The SEFA includes the federal grant activity for the city and is presented on the modified cash basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulation (CFR) Part 200, Uniform Administrative Requirements, Cost principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some of the amounts presented in this schedule may differ from amounts presented or used in the preparation of the basic financial statements. Federal financial assistance
Pursuant to the Uniform Guidance, federal financial assistance is defined as assistance provided by a federal agency, either directly or indirectly, in the form of grants, contracts, cooperative agreements, loans, loan guarantees, property, interest subsidies, insurance, or direct appropriations. Accordingly, non-monetary federal assistance, including federal surplus property, is included in federal financial assistance and, therefore, is reported on the schedule, if applicable. Federal financial assistance does not include direct federal cash assistance to individuals. Solicited contracts between the state and federal government for which the federal government procures tangible goods or services are not considered to be federal financial assistance.
Major programs
The Uniform Guidance establishes criteria to be used in defining major federal financial assistance programs. Major programs for the city are those programs selected for testing by the auditor using a risk-assessment model, as well as certain minimum expenditure requirements, as outlined in the Uniform Guidance. Programs with similar requirements may be grouped into a cluster for testing purposes.
Reporting entity
The reporting entity is fully described in the notes to financial statements. The schedule includes all federal programs administered by the city for the year ended June 30, 2024.
De Minimis Rate Used: N
Rate Explanation: The City has not elected to use the 10% de minimis indirect cast rate
Type A programs are the programs with total program expended funds of $750,000 or more.
Title: Rick Classification of Auditee
Accounting Policies: Basis of presentation
The SEFA includes the federal grant activity for the city and is presented on the modified cash basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulation (CFR) Part 200, Uniform Administrative Requirements, Cost principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some of the amounts presented in this schedule may differ from amounts presented or used in the preparation of the basic financial statements. Federal financial assistance
Pursuant to the Uniform Guidance, federal financial assistance is defined as assistance provided by a federal agency, either directly or indirectly, in the form of grants, contracts, cooperative agreements, loans, loan guarantees, property, interest subsidies, insurance, or direct appropriations. Accordingly, non-monetary federal assistance, including federal surplus property, is included in federal financial assistance and, therefore, is reported on the schedule, if applicable. Federal financial assistance does not include direct federal cash assistance to individuals. Solicited contracts between the state and federal government for which the federal government procures tangible goods or services are not considered to be federal financial assistance.
Major programs
The Uniform Guidance establishes criteria to be used in defining major federal financial assistance programs. Major programs for the city are those programs selected for testing by the auditor using a risk-assessment model, as well as certain minimum expenditure requirements, as outlined in the Uniform Guidance. Programs with similar requirements may be grouped into a cluster for testing purposes.
Reporting entity
The reporting entity is fully described in the notes to financial statements. The schedule includes all federal programs administered by the city for the year ended June 30, 2024.
De Minimis Rate Used: N
Rate Explanation: The City has not elected to use the 10% de minimis indirect cast rate
We have determined that the city does not qualify as a low-risk auditee.
Title: Classification of Federal Awards expended
Accounting Policies: Basis of presentation
The SEFA includes the federal grant activity for the city and is presented on the modified cash basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulation (CFR) Part 200, Uniform Administrative Requirements, Cost principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some of the amounts presented in this schedule may differ from amounts presented or used in the preparation of the basic financial statements. Federal financial assistance
Pursuant to the Uniform Guidance, federal financial assistance is defined as assistance provided by a federal agency, either directly or indirectly, in the form of grants, contracts, cooperative agreements, loans, loan guarantees, property, interest subsidies, insurance, or direct appropriations. Accordingly, non-monetary federal assistance, including federal surplus property, is included in federal financial assistance and, therefore, is reported on the schedule, if applicable. Federal financial assistance does not include direct federal cash assistance to individuals. Solicited contracts between the state and federal government for which the federal government procures tangible goods or services are not considered to be federal financial assistance.
Major programs
The Uniform Guidance establishes criteria to be used in defining major federal financial assistance programs. Major programs for the city are those programs selected for testing by the auditor using a risk-assessment model, as well as certain minimum expenditure requirements, as outlined in the Uniform Guidance. Programs with similar requirements may be grouped into a cluster for testing purposes.
Reporting entity
The reporting entity is fully described in the notes to financial statements. The schedule includes all federal programs administered by the city for the year ended June 30, 2024.
De Minimis Rate Used: N
Rate Explanation: The City has not elected to use the 10% de minimis indirect cast rate
We have determined that the city has expended federal funds in the following forms: 1. Non-cash assistance – $0
2. Insurance in effect during the period – $0
3. Loans or loan guarantees, including interest subsidies, outstanding at year end – $0