FAC Explorer

Audit 363772

FY End
2024-06-30
Total Expended
$2.52M
Findings
2
Programs
6
Organization: City of Webster Groves (MO)
Year: 2024 Accepted: 2025-08-06
Auditor: Sikich CPA LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
572933 2024-001 - - L
1149375 2024-001 - - L

Programs

ALN Program Spent Major Findings
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $2.47M Yes 1
20.600 State and Community Highway Safety $9,307 - 0
16.922 Equitable Sharing Program $7,369 - 0
20.616 National Priority Safety Programs $5,701 - 0
21.016 Equitable Sharing Program $2,975 - 0
20.607 Alcohol Open Container Requirements $1,979 - 0

Contacts

Name Title Type
XMLQXB1QGMJ7 Gregory Donovan Auditee
3149635321 Victoria Dailey Auditor
No contacts on file

Notes to SEFA

Title: Note B - Other Information Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards has been prepared in accordance with accounting principles generally accepted in the United States of America as promulgated by the Governmental Accounting Standards Board (GASB). It is a summary of the activity of the City’s federal awards programs prepared on the modified accrual basis of accounting. Accordingly, expenditures are recognized when the liability has been incurred and revenues are recognized when the qualifying expenditure has been incurred. De Minimis Rate Used: N Rate Explanation: The City did not elect the federal 10% de minimis indirect cost rate for the year ended June 30, 2024. The City did not receive any federal insurance or noncash assistance and provided no federal awards to subrecipients during the year ended June 30, 2024.

Finding Details

Finding 2024-001
2024-001: Reporting - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number 21.027 Grant Period - Year Ended June 30, 2024 Criteria: In accordance with the grant agreement the City was required to submit an annual project and expenditure reports to the U.S. Department of Treasury as outlined on the schedule provided within the agreement. Condition/Context: The City failed to submit the annual report in a timely manner. We consider this to be an instance of non-compliance relating to the Reporting Compliance Requirement. Questioned Costs: $0 Effect: The result is that the City did not submit the required information to the U.S. Department of Treasury in a timely fashion. Cause: The condition was an administrative oversight. Recommendation: We recommend the City increase controls over reporting. Views of Responsible Officials: Management agrees with the Single Audit finding and a response is included in the Corrective Action Plan.
Finding 2024-001
2024-001: Reporting - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number 21.027 Grant Period - Year Ended June 30, 2024 Criteria: In accordance with the grant agreement the City was required to submit an annual project and expenditure reports to the U.S. Department of Treasury as outlined on the schedule provided within the agreement. Condition/Context: The City failed to submit the annual report in a timely manner. We consider this to be an instance of non-compliance relating to the Reporting Compliance Requirement. Questioned Costs: $0 Effect: The result is that the City did not submit the required information to the U.S. Department of Treasury in a timely fashion. Cause: The condition was an administrative oversight. Recommendation: We recommend the City increase controls over reporting. Views of Responsible Officials: Management agrees with the Single Audit finding and a response is included in the Corrective Action Plan.