FAC Explorer

Audit 367338

FY End
2024-12-31
Total Expended
$1.62M
Findings
1
Programs
5
Organization: City of Redfield (SD)
Year: 2024 Accepted: 2025-09-24
Auditor: Kohlman Bierschbach & Anderson LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1154988 2024-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
10.760 Water and Waste Disposal Systems for Rural Communities $1.39M Yes 1
17.268 H-1b Job Training Grants $66,218 Yes 0
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $38,634 Yes 0
93.301 Small Rural Hospital Improvement Grant Program $27,144 Yes 0
39.003 Donation of Federal Surplus Personal Property $492 Yes 0

Contacts

Name Title Type
HN31LH3BAL58 Adam L Hansen Auditee
6054724550 Emily Schaefers Auditor
No contacts on file

Notes to SEFA

The amount reported represents 23.3% of the original acquisition cost of the federal surplus property received by the City.

Finding Details

Finding 2024-001
Major Federal Program: The major federal program affected is Water and Waste Disposal Systems for Rural Communities - #10.760. Criteria: Internal control can help a City achieve its performance targets and prevent loss of resources. It can help ensure reliable financial reporting, and it can help ensure that the City complies with laws and regulations. Condition Found: A material weakness was reported for a lack of internal control for reporting for federal compliance. Cause: The City only has 3 employees in the finance department, so reports are not verified by anyone other than the individual preparing the report. Effect: Due to the lack of internal controls, reports could potentially have inaccuracies due to a lack of oversight. Questioned Costs: There were no questioned costs. Repeat Finding: This is the second audit this finding has been reported. Recommendation: We recommend the City implement compensating controls wherever and whenever possible and practical to prevent future reporting issues.