FAC Explorer

Audit 366093

FY End
2024-06-30
Total Expended
$889,178
Findings
2
Programs
4
Organization: City of Scott City, Missouri (MO)
Year: 2024 Accepted: 2025-09-11
Auditor: Stanley Dirnberger Hopper & Associates LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
576182 2024-003 Material Weakness - ABC
1152624 2024-003 Material Weakness - ABC

Programs

ALN Program Spent Major Findings
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $533,929 Yes 1
20.205 Highway Planning and Construction $57,251 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $11,555 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $8,560 - 0

Contacts

Name Title Type
QSBVJ3AUVDL4 Dustin Whitworth Auditee
5732642157 Patrick Kintner Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting, which is a comprehensive basis of accounting other than accounting principles generally accepted in the United States of America. The cash basis recognizes revenue when received, and expenditures are recognized when the obligation is paid. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and OMB Circular A-87, Cost Principles for State, Local and Indian Tribal Governments, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The City has elected to not use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2024-003
Material Weakness: As identified in findings 2024-001 and 2024-002, the City’s reconciliation of bank balances, as well as payables and payroll related liability accounts continues to contain unreconciled differences and unrecorded transactions. This has continued to be a material weakness regarding internal control over financial reporting for a number of years with the City not taking effective corrective actions to resolve the issues. Although the City’s classification and reporting of allowable costs with respects to the Federal grants tested is reasonable and in compliance with grant terms, without proper control over reconciliation procedures, the control over allowable costs and the reporting of allowable costs could be compromised. The City must improve procedures to ensure there is proper monthly reconciliation and reporting of all bank, payables and payroll related liability accounts.
Finding 2024-003
Material Weakness: As identified in findings 2024-001 and 2024-002, the City’s reconciliation of bank balances, as well as payables and payroll related liability accounts continues to contain unreconciled differences and unrecorded transactions. This has continued to be a material weakness regarding internal control over financial reporting for a number of years with the City not taking effective corrective actions to resolve the issues. Although the City’s classification and reporting of allowable costs with respects to the Federal grants tested is reasonable and in compliance with grant terms, without proper control over reconciliation procedures, the control over allowable costs and the reporting of allowable costs could be compromised. The City must improve procedures to ensure there is proper monthly reconciliation and reporting of all bank, payables and payroll related liability accounts.