FAC Explorer

Audit 368802

FY End
2024-12-31
Total Expended
$2.15M
Findings
1
Programs
7
Organization: City of River Falls (WI)
Year: 2024 Accepted: 2025-09-29
Auditor: Baker Tilly US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1156467 2024-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
66.202 Congressionally Mandated Projects $1.60M Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $276,349 Yes 0
20.507 Federal Transit Formula Grants $151,473 Yes 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $67,950 Yes 0
10.351 Rural Business Development Grant $25,551 Yes 0
81.042 Weatherization Assistance for Low-Income Persons $21,671 Yes 0
15.904 Historic Preservation Fund Grants-in-Aid $12,000 Yes 0

Contacts

Name Title Type
FYRWMG3BDKJ7 Josh Solinger Auditee
7154263449 Sheanne M. Hediger Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal and state awards (the Schedule) includes the federal and state award activity of the City of River Falls (the City) under programs of the federal and state government for the year ended December 31, 2024. 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) and the State Single Audit Guidelines. 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, changes in net position or cash flows of the City. The reporting entity for the City is based upon criteria established by the Governmental Accounting Standards Board. The City is the primary government according to GASB criteria.
The City received federal awards from the following pass-through agencies: WI DOA Wisconsin Department of Administration WI DOT Wisconsin Department of Transportation WI Historical Society Wisconsin Historical Society

Finding Details

Finding 2024-002
Finding 2024-002: Significant Deficiency - Reporting Program: Congressionally Mandated Projects Assistance Listing Number: 66.202 Federal Agency: U.S. Environmental Protection Agency Federal Award Identification Number: N/A Federal Award Year: December 31, 2024 Criteria: The Uniform Guidance requires that an entity establish a system of properly-functioning internal controls and that all reporting be submitted accurately and within the time frames prescribed by the grantors. Condition: The Federal Financial Report was submitted with no further review by a manager or supervisor. Questioned Costs: None noted. Context: There was no documented review or approval for the Federal Financial Report selected for testing. There was one Federal Financial Report required for the current year. The sample was not a statistically valid sample. Effect: Without an effective review and approval process, the Federal Financial Report may contain inaccurate information. Cause: The City has not implemented an effective system of internal controls over reporting to ensure that the reports are reviewed and approved by someone within the City, other than the original preparer of the reports. Recommendation: The City should implement controls to have a final review and approval for the required reports before they are submitted. Views of Responsible Officials: The City agrees with this finding and will establish a review process in their policy and procedures to ensure that someone other than the person preparing the report reviews the Federal Financial Report before submitting them to ensure accurate reporting.