FAC Explorer

Audit 400297

FY End
2025-06-30
Total Expended
$950,453
Findings
5
Programs
2
Organization: CITY OF CAMERON (WV)
Year: 2025 Accepted: 2026-04-30
Auditor: DAVID L HOWELL CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1211002 2025-005 Material Weakness Yes P
1211003 2025-005 Material Weakness Yes P
1211004 2025-005 Material Weakness Yes P
1211005 2025-005 Material Weakness Yes P
1211006 2025-005 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
66.468 DRINKING WATER STATE REVOLVING FUND $10,000 Yes 1
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $5,495 Yes 1

Contacts

Name Title Type
DMNLPX29KM58 Nichole Bryan Auditee
3046862366 David L. Howell, CPA Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of Federal awards includes the Federal award activity of the City of Cameron, under programs of the federal government for the year ended June 30, 2025 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 assets, or cash flows of the City.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein, certain types of expenditures are not allowed or are limited as to reimbursement.
The City has elected to use the 15% de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2025-005
2025-005 UNIFORM GUIDANCE AUDIT SUBMISSION CONDITION: The City of Cameron failed to meet the audit submission deadline as set forth in the Uniform Guidance section 200.512 "Report Submission". CRITERIA: Uniformed Guidance section 200.512 states in part: “...the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period...” CAUSE: The City does not have adequate internal controls in place to ensure that the year-end financial statements were prepared, in their entirety, in a timely manner. EFFECT: Because of the failure to have the year-end financial statements prepared in a timely manner, the City failed to meet the required audit submission deadline set forth in the Uniform Guidance. QUESTIONED COSTS: Not Applicable REPEAT FINDING PRIOR YEAR FINDING NUMBER No N/A RECOMMENDATION: We recommend the City develop and adopt controls to ensure that their financial statements are prepared in a timely manner after year-end. VIEW OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: See corrective action plan.