FAC Explorer

Audit 373539

FY End
2024-12-31
Total Expended
$1.30M
Findings
1
Programs
3
Organization: City of Britton (SD)
Year: 2024 Accepted: 2025-12-09
Auditor: EIDE BAILLY LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1164255 2024-004 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $602,580 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $504,968 Yes 0
97.039 HAZARD MITIGATION GRANT $79,093 Yes 0

Contacts

Name Title Type
VT1HKL28TNQ5 Jennifer Athey Auditee
6054485721 Tara Engquist 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 under programs of the federal government for the year ended December 31, 2024. The information 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 position and fund balance, or cash flows of the City.

Finding Details

Finding 2024-004
U.S. Department of Treasury Assistance Listing #21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Reporting Material Weakness in Internal Control over Compliance and instance of Material Non-Compliance Grant Award Number: Affects the direct award from U.S. Department of Treasury under assistance listing 21.027 in the Schedule of Expenditures of Federal Awards. Criteria: As required under 31 CFR section 35.4(c), annual reports are required by Department of Treasury for CSLFRF. Condition: There was no documented control in place to review reports prior to submission for CSLFRF; and, for the annual report submitted in April 2025, the incorrect amount was reported for expenditures in the current year. Cause: Review controls have not been implemented and expenditures of $114,170 for 2024 were previously reported as expenditures when obligated in 2022. Effect: Inaccurate information could have been reported or lines with required information could have been missed. Questioned Costs: None. Context/Sampling: No sampling was used. Only one annual report was filed. Repeat Finding from Prior Year(s): No Recommendation: We recommend a documented review process be implemented prior to report submission to ensure all lines are properly entered and agree to the applicable backup. Views of Responsible Officials: Management agrees with the finding.