FAC Explorer

Audit 367241

FY End
2024-12-31
Total Expended
$2.08M
Findings
1
Programs
5
Organization: City of Owatonna (MN)
Year: 2024 Accepted: 2025-09-24
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1154922 2024-004 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.22M Yes 1
66.458 Clean Water State Revolving Fund $474,385 Yes 0
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $213,571 Yes 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $176,455 Yes 0
16.607 Bulletproof Vest Partnership Program $2,112 Yes 0

Contacts

Name Title Type
DFLCVDJ91TM7 Emily Burns Auditee
5076767159 Mary Reedy Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards presents the activities of the federal awards (the Schedule) programs expended by the City of Owatonna. The City’s reporting entity is defined in Note 1 to the financial statements. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations 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, it is not intended to and does not present the financial position or changes in net position of the City. The Schedule does not include the operations of the Owatonna Public Utilities Commission.
N/A – The pass-through entity identifying number is unknown or doesn’t have one because of direct funding.

Finding Details

Finding 2024-004
Lack of Procurement Policy – Procurement, Suspension and Debarment Federal Agency: U.S. Department of Treasury Federal Program Title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: December 31, 2024 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: The City is required to have controls in place to ensure vendors are not federally suspended or debarred prior to payment. Condition: There is a lack of an official procurement, suspension and debarment policy as required by Uniform Grant Guidance. Questioned Costs: None Context: During testing, it was noted that the City does not have a Uniform Grant Guidance Procurement Policy designating controls of procurement, suspension & debarment procedures. Cause: Oversight Effect: There is potential for vendors to be paid with federal dollars without receiving proper approval or while being federally suspended. Repeat Finding: Yes, See Finding 2023-002. Recommendation: We recommend the City adopt a Procurement Policy in line with Uniform Grant Guidance. Views of Responsible Officials: There is no disagreement with the audit finding.