FAC Explorer

Audit 388275

FY End
2024-06-30
Total Expended
$2.14M
Findings
12
Programs
11
Organization: City of Dexter, Missouri (IL)
Year: 2024 Accepted: 2026-02-20
Auditor: BEUSSINK HEY ROE & STRODER LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1174708 2024-002 Material Weakness Yes P
1174709 2024-003 Material Weakness Yes L
1174710 2024-004 Material Weakness Yes I
1174711 2024-002 Material Weakness Yes P
1174712 2024-003 Material Weakness Yes L
1174713 2024-004 Material Weakness Yes I
1174714 2024-002 Material Weakness Yes P
1174715 2024-003 Material Weakness Yes L
1174716 2024-004 Material Weakness Yes I
1174717 2024-002 Material Weakness Yes P
1174718 2024-003 Material Weakness Yes L
1174719 2024-004 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $800,000 Yes 3
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $256,365 Yes 0
97.067 HOMELAND SECURITY GRANT PROGRAM $179,694 Yes 0
15.916 OUTDOOR RECREATION_ACQUISITION, DEVELOPMENT AND PLANNING $144,631 Yes 0
20.205 HIGHWAY PLANNING AND CONSTRUCTION $36,345 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $9,258 Yes 0
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $7,728 Yes 0
93.439 STATE PHYSICAL ACTIVITY AND NUTRITION (SPAN $5,000 Yes 0
20.607 ALCOHOL OPEN CONTAINER REQUIREMENTS $2,500 Yes 0
45.310 GRANTS TO STATES $900 Yes 0
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $665 Yes 0

Contacts

Name Title Type
MSZCF54123M8 Crystal Bishop Auditee
5736245959 Jeffrey C. Stroder, CPA 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 Dexter, Missouri under programs of the federal government for the year ended June 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 of Dexter, Missouri, 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 cash basis of accounting. Such expenditures are recognized when disbursements are made and following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
The City did not have federal insurance in effect during the year or have federal loans or loan guarantees outstanding at year end which are required to be reported in accordance with the Uniform Guidance.
The City's grant programs involve reimbursement of the City's actual costs of administering the programs, and therefore, the City did not provide any funding to other subrecipients.
The City has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2024-002
Federal Program: Coronavirus State and Local Fiscal Recovery Funds (21.027). Criteria: Uniform Guidance requires policies related to cash management, cost allowability, procurement and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: Although no material noncompliance with federal grant requirements was noted, the City did not have written policies and procedures over the components of grant administration. Cause: The City had no written policies and relied on each project director receiving grant funding to comply with all applicable compliance requirements. Effect: The federal government believes that not having written policies and procedures for grant administration increases the risk that the City will not comply with applicable compliance requirements. Questioned Costs: None. Context: Total federal grant expenditures totaled $2,137,798 during the fiscal year ended June 30, 2024. Repeat Finding: No. Recommendation: We recommend the City develop written policies and procedures related to cash management, cost allowability, procurement, and conflict of interest provisions for federal funds it receives. Views of Responsible Officials and Planned Corrective Actions: The City agrees with the recommendation and is developing the appropriate written policies.
Finding 2024-003
Federal Program: Coronavirus State and Local Fiscal Recovery Funds (21.027). Criteria: One of the required reports for the program was filed late. Condition: The report was due April 30, 2024 but was not filed until August 8, 2024. Cause: The City was unable to log into the portal required to upload and file the report. They finally received technical support from the federal government to access the portal, but the deadline had already passed. Effect: The effect was that the report was not filed until after the required deadline. Questioned Costs: None. Context: This was the only report tested that was filed late. Repeat Finding: No. Recommendation: The City should ensure that all reports are filed timely. Views of Responsible Officials and Planned Corrective Actions: The City agrees with the recommendation.
Finding 2024-004
Federal Program: Coronavirus State and Local Fiscal Recovery Funds (21.027). Criteria: According to 2 CFR Section 180.300, when a non-federal entity enters into a covered transactions with an entity at a lower tier, the non-federal entity must verify that the entity is not suspended, debarred, or otherwise excluded. Condition: The City had transactions in excess of $25,000 with two vendors in which they did not verify that the entity was not suspended, debarred, or otherwise excluded. Cause: The City was not aware of this requirement. Effect: The City was at risk of making material payments to a vendor who is not allowed to do business with the federal government. There was no noncompliance, but there was no internal control in place to prevent noncompliance. Questioned Costs: None. Context: Payments to the vendors totaled $1,072,854. As noted above, there was no noncompliance, but there were no internal controls in place to ensure compliance. Repeat Finding: No. Recommendation: We recommend the City check the excluded parties list system or collect certifications from any vendor in which the City expects to spend more than $25,000 of federal grant funds for the year. Views of Responsible Officials and Planned Corrective Actions: The City agrees with the recommendation and will verify vendor status before making qualified payments.