FAC Explorer

Audit 363514

FY End
2024-12-31
Total Expended
$2.88M
Findings
2
Programs
4
Organization: City of Chaska (MN)
Year: 2024 Accepted: 2025-08-01
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
572391 2024-002 Material Weakness - L
1148833 2024-002 Material Weakness - L

Programs

ALN Program Spent Major Findings
14.251 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants $789,964 Yes 1
20.205 Highway Planning and Construction $439,877 Yes 0
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $3,242 - 0
20.600 State and Community Highway Safety $3,158 - 0

Contacts

Name Title Type
ZJBLAG7AUM88 Erin Barnum Auditee
9522277555 Christopher Knopik Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: The expenditures on this schedule are on the basis of accounting used by the individual funds of City of Chaska. Governmental funds use the modified accrual basis of accounting, and the enterprise fund uses the accrual basis of accounting. Such expenditures are recognized following 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. 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 has elected to not 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 of Chaska 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 City of Chaska, it is not intended to and does not present the financial position, changes in net assets, or cash flows of City of Chaska.

Finding Details

Finding 2024-002
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Economic Development Initiative, Community Project Funding, and Miscellaneous Grants Assistance Listing Number: 14.251 Federal Award Identification Number and Year: B-22-CP-MN-0493, 2024 Award Period: January 1, 2024 through December 31, 2024 Type of Finding: Material Weakness in Internal Control over Compliance and other Matter Criteria or specific requirement: The City should ensure it has proper controls in place to ensure all required reports for the program have documentation of someone other than the preparer reviewing the reports. Condition: There is no documentation of a review of the required reports for the program. Questioned costs: N/A Context: Noted there is no documentation of review for the required program reports. Cause: The City was unaware of the federal requirements over the reporting process for this award and so did not have processes in place to ensure all required reports for the program were reviewed and that review was documented. Effect: Lack of documentation of the review of required reports for the program could lead to errors in the reports and therefore could lead to improper charges to the grant. Repeat finding: No Recommendation: We recommend the City ensure it has proper controls in place to document the review of all required reports for the program. Views of responsible officials: There is no disagreement with the audit finding and a control process has now been put in place.
Finding 2024-002
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Economic Development Initiative, Community Project Funding, and Miscellaneous Grants Assistance Listing Number: 14.251 Federal Award Identification Number and Year: B-22-CP-MN-0493, 2024 Award Period: January 1, 2024 through December 31, 2024 Type of Finding: Material Weakness in Internal Control over Compliance and other Matter Criteria or specific requirement: The City should ensure it has proper controls in place to ensure all required reports for the program have documentation of someone other than the preparer reviewing the reports. Condition: There is no documentation of a review of the required reports for the program. Questioned costs: N/A Context: Noted there is no documentation of review for the required program reports. Cause: The City was unaware of the federal requirements over the reporting process for this award and so did not have processes in place to ensure all required reports for the program were reviewed and that review was documented. Effect: Lack of documentation of the review of required reports for the program could lead to errors in the reports and therefore could lead to improper charges to the grant. Repeat finding: No Recommendation: We recommend the City ensure it has proper controls in place to document the review of all required reports for the program. Views of responsible officials: There is no disagreement with the audit finding and a control process has now been put in place.