FAC Explorer

Audit 369103

FY End
2024-12-31
Total Expended
$3.45M
Findings
2
Programs
3
Organization: City of Atwater (MN)
Year: 2024 Accepted: 2025-09-30
Auditor: Westberg Eischens Pllp

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1156772 2024-003 Material Weakness Yes I
1156773 2024-003 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
66.468 Drinking Water State Revolving Fund $1.94M Yes 1
66.458 Clean Water State Revolving Fund $1.50M Yes 1
10.698 State & Private Forestry Cooperative Fire Assistance $5,000 Yes 0

Contacts

Name Title Type
MLRJGCKNG2W3 Goldie Smith Auditee
3209748760 David Euerle Auditor
No contacts on file

Notes to SEFA

The Schedule of Expenditures of Federal Awards presents the activities of federal award programs expended by the City of Atwater, Minnesota. The City's reporting entity is defined in Note 1 of the financial statements.
The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal loan and grant activity of the City of Atwater under programs of the federal government for the year ended 2024. The information in this Schedule is presented in accordance with the requirements of the 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, changes in financial position, or cash flows of the City.
Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Subpart E - Cost Principles, wherein certain types of expenditures are not allowed or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available.
The City did not pass-through funds to subrecipients.
The City elected not to charge the de minimis indirect cost rate of 10% to federal programs.

Finding Details

Finding 2024-003
Finding 2024-003 Procurement, Suspension and Debarment Program: ALN 66.458 Clean Water State Revolving Fund ALN 66.468 Drinking Water State Revolving Fund Criteria: As required by the OMB Uniform Guidance (2 CFR § 200.318(a)), a non-federal entity must use its own documented procurement procedures, provided that they conform to Federal law and the standards outlined in the Uniform Guidance. Condition: The City’s procurement procedures do not conform to Uniform Guidance requirements. Effect: There is an increased risk of noncompliance with federal awards. Questioned Costs: N/A Cause: The City has not revised procurement procedures for many years. Recommendation: We recommend that the City revise their procurement procedures to conform with Minnesota statutes and Uniform Guidance.