FAC Explorer

Audit 381797

FY End
2025-06-30
Total Expended
$12.33M
Findings
1
Programs
17
Organization: City of St. George, Ut (UT)
Year: 2025 Accepted: 2026-01-14
Auditor: HINTONBURDICK CPA'S & ADVISORS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1169076 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
10.923 EMERGENCY WATERSHED PROTECTION PROGRAM $5.14M Yes 1
20.507 FEDERAL TRANSIT FORMULA GRANTS $2.29M Yes 0
15.507 WATERSMART (SUSTAIN AND MANAGE AMERICA’S RESOURCES FOR TOMORROW) $1.84M Yes 0
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $1.42M Yes 0
81.086 CONSERVATION RESEARCH AND DEVELOPMENT $381,582 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $170,805 Yes 0
20.205 HIGHWAY PLANNING AND CONSTRUCTION $147,928 Yes 0
95.001 HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM $126,562 Yes 0
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $97,432 Yes 0
16.575 CRIME VICTIM ASSISTANCE $51,518 Yes 0
21.000 Treasury Forfeiture Program $24,007 Yes 0
15.904 HISTORIC PRESERVATION FUND GRANTS-IN-AID $20,000 Yes 0
16.922 EQUITABLE SHARING PROGRAM $5,968 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $5,894 Yes 0
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $5,386 Yes 0
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $2,946 Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $272 Yes 0

Contacts

Name Title Type
SM4JSVJ7VXX5 Tiffany Lajoice Auditee
4356274702 Steven D Palmer Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the schedule) includes the federal grant activity of The City of St. George, Utah. The City’s reporting entity is defined in Note 1 of the basic financial statements. All expenditures of federal awards received directly from federal agencies as well as federal awards passed through other government agencies are included in the schedule. Because the Schedule presents only a selected portion of the operations of the City of St. George, Utah, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City of St. George, Utah.
This accompanying schedule of expenditures of federal awards has been prepared on the modified accrual basis of accounting. 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). 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.
The City of St. George, Utah has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
There are no outstanding balances for federal loan or loan guarantee programs at June 30, 2025.

Finding Details

Finding 2025-001
Finding – Form SF-425 – USDA 10.923: Criteria: Amounts reported on Form SF-425 should be cumulative by award and agree to the city’s general ledger Condition: We noted the SF-425 reports filed for the Natural Resources Conservation Service (NRCS) grant did not agree to the amounts reported in the city’s general ledger. Cause: It appears the SF-425 reports were updated for amounts authorized for expenditure by NRCS, but the actual expenditures incurred to date had not been updated. Effect: The SF-425 reports filed by the city did not reconcile to the cumulative amounts recorded in the city’s general ledger. Recommendation: We recommend the city establish procedures to ensure the amounts reported on the SF-425 forms reconcile to the amounts recorded in city’s general ledger.