FAC Explorer

Audit 370803

FY End
2023-12-31
Total Expended
$4.73M
Findings
1
Programs
9
Organization: Municipality of Madison (SD)
Year: 2023 Accepted: 2025-10-14
Auditor: Schoenfish & CO INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1160387 2023-001 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.38M Yes 1
10.760 Water and Waste Disposal Systems for Rural Communities $1.98M Yes 0
84.425 Education Stabilization Fund $50,703 Yes 0
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $45,000 Yes 0
21.019 Coronavirus Relief Fund $26,553 Yes 0
97.039 Hazard Mitigation Grant $11,284 Yes 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $6,256 Yes 0
20.600 State and Community Highway Safety $2,091 Yes 0
39.003 Donation of Federal Surplus Personal Property $1,120 Yes 0

Contacts

Name Title Type
MTC8CUH8MNQ6 Amy Sad Auditee
6052567500 Randy Schoenfish Auditor
No contacts on file

Notes to SEFA

Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The Municipality has not elected to use the 10-percent deminimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
The Municipality did not have adequate internal controls, specifically including a written procurement policy in place during the audit period. As a result, federal funds were expended without documented procedures to guide the appropriate selection of contractors, competition requirements, or adequate safeguards against conflicts of interest required under federal award programs.