FAC Explorer

Audit 38980

FY End
2022-06-30
Total Expended
$13.49M
Findings
0
Programs
15
Organization: City of Gastonia, North Carolina (NC)
Year: 2022 Accepted: 2022-11-21
Auditor: Martin Starnes & Associates CPAS P A

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
66.458 Capitalization Grants for Clean Water State Revolving Funds $7.58M Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $986,742 Yes 0
14.239 Home Investment Partnerships Program $549,948 - 0
16.922 Equitable Sharing Program $166,238 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $163,408 - 0
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $140,737 - 0
14.218 Community Development Block Grants/entitlement Grants $79,988 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $61,713 - 0
20.507 Federal Transit_formula Grants $59,997 Yes 0
97.047 Building Resilient Infrastructure and Communities $43,475 - 0
20.600 State and Community Highway Safety $32,603 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $23,340 - 0
16.607 Bulletproof Vest Partnership Program $12,375 - 0
20.205 Highway Planning and Construction $9,161 - 0
20.106 Airport Improvement Program $7,687 - 0

Contacts

Name Title Type
NY94C2ZGNLR8 Crystal Certain Auditee
7048666800 Erica Brown Auditor
No contacts on file

Notes to SEFA

Title: Loans Outstanding Accounting Policies: Expenditures reported in the SEFSA are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. City of Gastonia had the following loan balances outstanding at June 30, 2022 for loans that the grantor/pass-through grantor has still imposed continuing compliance requirements. Loans outstanding at the beginning of the year and loans made during the year are included in the SEFSA. The balance of loans outstanding at June 30, 2022 consist of: Capitalization Grants for Clean Water State Revolving Funds - SE Sewer Expansion (CFDA 66.458, Pass through grantor number CS370744-05) - $2,516,795
Title: Basis of Presentation Accounting Policies: Expenditures reported in the SEFSA are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying Schedule of Expenditures of Federal and State Awards (SEFSA) includes the federal and state grant activity of the City of Gastonia under the programs of the federal government and the State of North Carolina for the year ended June 30, 2022. The information in this SEFSA 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 and the State Single Audit Implementation Act. Because the schedule presents only a selected portion of the operations of the City of Gastonia, it is not intended to, and does not present the financial position, changes in net position, or cash flows of the City of Gastonia.