FAC Explorer

Audit 362830

FY End
2024-12-31
Total Expended
$4.57M
Findings
2
Programs
3
Organization: City of Brentwood (MO)
Year: 2024 Accepted: 2025-07-23
Auditor: Cliftonlarsonallen

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
571824 2024-001 Significant Deficiency - I
1148266 2024-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $2.06M Yes 0
20.205 Highway Planning and Construction $2.00M Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $502,913 Yes 0

Contacts

Name Title Type
D3GETLS5WB67 Michelle Depew Auditee
3149624800 Andrew Zebell Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of the City of Brentwood 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 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the City of Brentwood, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City of Brentwood. De Minimis Rate Used: Y Rate Explanation: The City has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the"Schedule") includes the federal award activity of the City 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 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations City, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City.
Title: Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of the City of Brentwood 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 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the City of Brentwood, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City of Brentwood. De Minimis Rate Used: Y Rate Explanation: The City has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting as described in Note 1 of the City's financial statements. Such expenditures are recognized consistent with the cost principles contained in the Uniform Guidance for all awards. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement.
Title: Indirect Cost Rate Accounting Policies: The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of the City of Brentwood 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 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the City of Brentwood, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City of Brentwood. De Minimis Rate Used: Y Rate Explanation: The City has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The City has elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-001
2024-001 Suspension and Debarment Federal Agency: U.S. Department of Treasury Federal Program Name: Highway Planning and Construction Cluster Assistance Listing Number: 20.205 Federal Award Identification Number and Year: N/A Award Period: 2024 Pass-through Entity: AP-5577 (638) Questioned Cost:s None Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition: The City did not have a formal process implemented to perform suspension and debarment assessments for all new contracts funded by federal awards. Going forward the City will perform suspension and debarment assessments for all new contracts. Context: Procurement was direct and material to the Highway Planning and Construction Cluster. There were two contractors subject to the suspension and debarment requirements. One of the contracts did not have supporting documentation to evidence a suspension and debarment assessment was performed prior to awarding the contract. Cause: The City did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect: Federal funding could be spent on organizations that are suspended or disbarred. Recommendation The City should design internal controls over procurement of federal awards to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding: No Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2024-001
2024-001 Suspension and Debarment Federal Agency: U.S. Department of Treasury Federal Program Name: Highway Planning and Construction Cluster Assistance Listing Number: 20.205 Federal Award Identification Number and Year: N/A Award Period: 2024 Pass-through Entity: AP-5577 (638) Questioned Cost:s None Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Some federal programs are subject to suspension and debarment requirements, which are designed to ensure that federal funds are not awarded to individuals or entities that have a history of noncompliance with federal regulations or that pose a risk to the integrity of federal programs. The suspension and debarment regulations require recipients of federal funding to ensure contractors and subrecipients are not suspended or debarred by the federal government prior to executing a contract. Condition: The City did not have a formal process implemented to perform suspension and debarment assessments for all new contracts funded by federal awards. Going forward the City will perform suspension and debarment assessments for all new contracts. Context: Procurement was direct and material to the Highway Planning and Construction Cluster. There were two contractors subject to the suspension and debarment requirements. One of the contracts did not have supporting documentation to evidence a suspension and debarment assessment was performed prior to awarding the contract. Cause: The City did not have a process to perform suspension and debarment assessments outlined in 2 CFR sections 416.1(a), 416.1(b) and 417.215(a)(1) and in 7 CFR section 210.21(g), 215.14a(e), 220.16(f), and 225.17(e). Effect: Federal funding could be spent on organizations that are suspended or disbarred. Recommendation The City should design internal controls over procurement of federal awards to ensure suspension and debarment assessments are performed before a contract is awarded. Repeat Finding: No Views of Responsible Officials: There is no disagreement with the audit finding.