FAC Explorer

Audit 396968

FY End
2023-12-31
Total Expended
$2.34M
Findings
1
Programs
2
Organization: City of Hillsboro (OH)
Year: 2023 Accepted: 2026-03-31
Auditor: MILLHUFF-STANG CPA INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1205258 2023-005 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $2.22M Yes 0
16.575 CRIME VICTIM ASSISTANCE $19,335 Yes 0

Contacts

Name Title Type
YDNNN544S6E5 Dawson Barreras Auditee
9373935791 Natalie Millhuff-Stang 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 Hillsboro, Ohio (the City) under programs of the federal government for the year ended December 31, 2023. The information on this schedule is prepared 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, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City.

Finding Details

Finding 2023-005
31 CFR section 35.4(c) Reporting and requests for other information, states that during the period of performance, recipients shall provide to the Secretary periodic reports providing detailed accounting of the uses of funds, modifications to a State or Territory’s tax revenue sources, and such other information as the Secretary may require for the administration of this section. We noted that the City filed its fiscal year 2023 project and expenditure report by the required deadline. However, the City claimed $585,172 more in expenditures on the project and expenditure report than they had identified for the program. We recommend the City adopt proper procedures to ensure that program expenditures are reported accurately.