FAC Explorer

Audit 387929

FY End
2024-06-30
Total Expended
$1.42M
Findings
7
Programs
5
Organization: City of Pauls Valley (OK)
Year: 2024 Accepted: 2026-02-18
Auditor: HSPG AND ASSOCIATES PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1174209 2024-003 Material Weakness Yes L
1174210 2024-003 Material Weakness Yes L
1174211 2024-003 Material Weakness Yes L
1174212 2024-003 Material Weakness Yes L
1174213 2024-003 Material Weakness Yes L
1174214 2024-003 Material Weakness Yes L
1174215 2024-003 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
10.763 EMERGENCY COMMUNITY WATER ASSISTANCE GRANTS $902,759 Yes 1
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $289,825 Yes 1
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $220,832 Yes 1
45.310 GRANTS TO STATES $8,540 Yes 1
45.164 PROMOTION OF THE HUMANITIES PUBLIC PROGRAMS $0 Yes 1

Contacts

Name Title Type
GNE7A5KDBML6 Amanda Cazares Auditee
4052383308 Andy Cromer Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the City of Pauls Valley, Oklahoma (the “City”) for the year ended June 30, 2024, and is presented on the modified cash basis of accounting. The information in this schedule is presented in accordance with the requirement of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
The City did not elect to use the 10 percent de minimis indirect cost as covered in 2 CFR 200.414.
The City did not provide federal awards to subrecipients during the year ended June 30, 2024.

Finding Details

Finding 2024-003
Finding 2024-003 Reporting All Assistance Listing Numbers Finding: The Single Audit reporting package was not submitted to the Federal Clearinghouse within the required time frame. Criteria: Uniform Guidance 2 CFR 200.512 requires the organization’s audit to be completed and the data collection form and reporting package submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the City’s year ended June 30, 2024 should have been submitted by March 31, 2025. The audit was not completed until October 2025. Cause: The City experienced resource constraints during the year preventing the timely completion of its annual audit and related compliance testing. Effect: Potential suspension of funding provided by federal agencies. Recommendation: We recommend the City file the reporting package timely to the Federal Audit Clearinghouse.