FAC Explorer

Audit 370889

FY End
2024-09-30
Total Expended
$1.48M
Findings
2
Programs
10
Organization: City of Tallassee (AL)
Year: 2024 Accepted: 2025-10-16
Auditor: Bbcm PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1160582 2024-002 Material Weakness Yes P
1160583 2024-002 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
20.205 Highway Planning and Construction $445,826 Yes 1
11.300 Investments for Public Works and Economic Development Facilities $391,866 Yes 1
97.044 Assistance to Firefighters Grant $282,390 Yes 0
20.708 Natural Gas Distribution Infrastructure Safety and Modernization Grant Program $139,086 Yes 0
97.039 Hazard Mitigation Grant $57,328 Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $50,000 Yes 0
97.067 Homeland Security Grant Program $30,219 Yes 0
95.001 High Intensity Drug Trafficking Areas Program $14,641 Yes 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $10,196 Yes 0
17.259 Wioa Youth Activities $3,900 Yes 0

Contacts

Name Title Type
FFGVM8278X15 Whitney Pitchford Auditee
3342836571 Mike Celka Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the City of Tallassee, Alabama (the City) under programs of the federal government for the year ended September 30, 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). 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 assets, 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, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement.
The City has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
The amounts shown as current year expenditures represent only the federal grant portion of the program costs. Entire program costs, including the City of Tallassee's matching portion, may be more than shown. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement.

Finding Details

Finding 2024-002
2024-002 Internal Controls over Grant Management (Significant Deficiency and Noncompliance) Criteria: 2 CFR 200.302 establishes the requirements of a financial management system adequate to ensure compliance with federal regulations. This system must include written procedures to implement requirements for payment methods and determine the allowability of costs in accordance with subpart E. Statement of Condition: The City has written fiscal policies but they do not meet the financial management system requirements established in the regulations. Cause: The City has processes and procedures in place to administer grant funds but written policies do not contain compliance requirements. Effect: The City is not in compliance with financial management system requirements. Recommendation: The City should develop a grants manual or additional written policies to incorporate all the requirements of 2 CFR 200 and ensure compliance. Views of Management and Planned Corrective Action: See Corrective Action Plan included at the end