Audit 389357

FY End

2024-06-30

Total Expended

$1.15M

Findings

Programs

Organization: City of Sapulpa (OK)

Year: 2024 Accepted: 2026-02-26

Auditor: ARLEDGE & ASSOCIATES PC

Organization Exclusion Status:

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Findings

ID	Ref	Severity	Repeat	Requirement
1175567	2024-002	Material Weakness	Yes	P

Programs

ALN	Program	Spent	Major
20.219	RECREATIONAL TRAILS PROGRAM	$172,870	Yes
14.218	COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS	$121,131	Yes
97.036	DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS)	$85,872	Yes
20.600	STATE AND COMMUNITY HIGHWAY SAFETY	$19,408	Yes

Contacts

Name	Title	Type
MJLKRLM8M9G5	Joe Don Dunham	Auditee
9182245911	Kency Duarte	Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (SEFA) includes the federal award activity of the City under programs of the federal government for the year ended June 30, 2024. The information in this SEFA 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 SEFA presents only a selected portion of the operations of City, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City.

Expenditures reported on the SEFA are reported on the accrual basis of accounting. Expenditures of federal awards are recognized in the accounting period when the liability is incurred. Such expenditures are recognized following, as applicable, either the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. The City has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.

The City did not pass through any funding to subrecipients during the year ended June 30, 2024.

The City has evaluated the effects of all subsequent events from June 30, 2024, through the date on which the SEFA was available to be issued, for potential recognition or disclosure in this SEFA. The City is not aware of any subsequent events which would require recognition or disclosure in the SEFA.

Finding Details

Finding 2024-002

Finding 2024-002 – Filing with the State Auditor and Federal Audit Clearinghouse (Repeat) Criteria: In order to comply with filing of reports with the Oklahoma State Auditor and Inspector (State Auditor), management needs to appropriately monitor the timing of the submission of the filing of the audit report within six months after the end of the fiscal year. Additionally, the Federal Audit Clearinghouse (FAC) submission should occur the earlier of nine months subsequent to year end or 30 days from report issuance referenced 2 CFR 200.512(a). Condition: The City did not submit its audit report to the State Auditor prior to the deadline of six months after the end of the fiscal year ending June 30, 2024. Additionally, the City did not submit its audit report to the FAC within nine months from year ending June 30, 2024. Cause and Effect: Due to delayed financial reporting close out of fiscal year 2024 the City was not in compliance with its required deadline to provide the State Auditor and the FAC with its issued audit report within the established deadlines. Recommendation: We recommend the internal controls for reporting be reviewed to allow for compliance. Management Response: Management recognizes the need to submit its single audit reports to the State Auditor and FAC in accordance with the required deadlines in order to remain compliant with requirements. Management has made Professional Services changes to ensure timely audit compliance moving forward.