FAC Explorer

Audit 379542

FY End
2025-06-30
Total Expended
$2.71M
Findings
1
Programs
2
Organization: City of Clive (IA)
Year: 2025 Accepted: 2026-01-06
Auditor: EIDE BAILLY LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1167954 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $2.58M Yes 1
97.047 BRIC: BUILDING RESILIENT INFRASTRUCTURE AND COMMUNITIES $20,719 Yes 0

Contacts

Name Title Type
LRS5PSJHNEW9 Elizabeth Hansen Auditee
5152236220 Brian Unsen 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 Clive, Iowa, (City) under programs of the federal government for the year ended June 30, 2025. 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 or fund balance, or cash flows of the City.

Finding Details

Finding 2025-001
Department of Treasury Federal Financial Assistance Listing No. 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Applicable Federal Award Number and Year – SLFRF 2131511 for 2021 Reporting Significant Deficiency in Internal Control over Compliance Criteria – A good system of internal accounting control contemplates an adequate system for ensuring that all reports are completed accurately and timely by the City. Condition – During the course of our engagement, we noted that the annual project and expenditure report was submitted on May 5, 2025, which was after the required due date of April 30, 2025. Cause – The City does not have an internal control system designed to ensure that the project and expenditure report is submitted timely. Effect – The control deficiency could result in the City’s project and expenditure report not being completed timely. Questioned Costs – None reported Context/Sampling – The entirety of the annual reporting requirement was tested. Repeat Finding from Prior Years – No Recommendation – Management should put procedures in place to ensure that all reports are accurate and submitted by the required due dates. View of responsible officials – Management is in agreement with the finding.