FAC Explorer

Audit 401369

FY End
2023-06-30
Total Expended
$2.18M
Findings
6
Programs
2
Organization: City of Boise City (OK)
Year: 2023 Accepted: 2026-05-14
Auditor: JANA A WALKER CPA PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1214646 2023-001 Material Weakness Yes B
1214647 2023-001 Material Weakness Yes B
1214648 2023-001 Material Weakness Yes B
1214649 2023-002 Material Weakness Yes B
1214650 2023-002 Material Weakness Yes B
1214651 2023-002 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
20.106 AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS $536,473 Yes 2
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $20,000 Yes 2

Contacts

Name Title Type
N9KALKJ2YKK5 Herman Esparza Auditee
5805442271 Jana Walker Auditor
No contacts on file

Notes to SEFA

The schedule was prepared on a modified cash basis of accounting cosistent with the prepartion of the basic financial statements. Such expendtures are recognized following the cost principal contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Also, there were no awards passed through to sub-recipeints.
Basis of presentation-The accompanying schedule of expendtures of federal awards (the Schedule) includes the federal award activity in the City under programs of the federal governement for the year ended June 30, 2023. The information in the Schedule is presented in the 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 Award (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 cas flows of the City.
Indirect Cost Rate-The City has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-001
Audit report filed with the Federal Audit Clearinghouse after allotted 9 months after year end period.
Finding 2023-002
During review of grant-related expenditure, the client was unable to provide supporting documentation for several sampled transactions. Missing documentation included items such as grant agreements, expenditure approvals, vendor invoices, and evidence of costs being charged in accordance with grant terms and conditions.