FAC Explorer

Audit 393601

FY End
2025-06-30
Total Expended
$1.13M
Findings
1
Programs
2
Organization: City of Minco, Oklahoma (OK)
Year: 2025 Accepted: 2026-03-24
Auditor: HSPG AND ASSOCIATES PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1182214 2025-002 Material Weakness Yes A

Programs

ALN Program Spent Major Findings
66.447 SEWER OVERFLOW AND STORMWATER REUSE MUNICIPAL GRANT PROGRAM $686,822 Yes 1
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $256,738 Yes 0

Contacts

Name Title Type
HN7PVNVSV8N3 Brenda Pitcher Auditee
4053524274 Andy Cromer Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity ofthe City of Minco, Oklahoma (the “City”) for the year ended June 30, 2025 and is presented on themodified cash basis of accounting. The information in this schedule is presented in accordance withthe requirement of Title 2 U.S. Code of Federal Regulations Part 200, Uniform AdministrativeRequirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
The City has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
The City did not provide federal awards to subrecipients during the year ended June 30, 2025.

Finding Details

Finding 2025-002
Federal Awards Findings Finding 2025-002; Written Policies and Procedures Criteria: The City is required by the Uniform Guidance, 2 CFR Part 200, to maintain written policies and procedures that provide reasonable assurance that it is managing federal awards in compliance with applicable federal statutes and regulations of the award. Condition: The City has written policies over procurement for compliance with state law only. Cause: The City has historically not had significant federal expenditures. Effect: The City is not in compliance with Uniformed Guidance written policies and procedures requirements. Questioned Costs: None Recommendation: We recommend the City adopt written policies and procedures to ensure compliance with its federal awards. Views of Responsive Officials of Auditee: In the past year we have developed a written policy and procedure manual over procurement. We will ensure that this manual is updated in a reasonable amount of time to ensure all applicable policies are addressed. With our increasing federal grant funding this is a high priority for the City.