FAC Explorer

Audit 402298

FY End
2023-12-31
Total Expended
$3.26M
Findings
1
Programs
8
Organization: City of Dickinson (ND)
Year: 2023 Accepted: 2026-05-27
Auditor: WIDMER ROEL PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1215596 2023-004 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
66.468 DRINKING WATER STATE REVOLVING FUND $2.82M Yes 1
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $229,297 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $111,682 Yes 0
97.067 HOMELAND SECURITY GRANT PROGRAM $53,919 Yes 0
97.137 STATE AND LOCAL CYBERSECURITY GRANT PROGRAM TRIBAL CYBERSECURITY GRANT PROGRAM $31,330 Yes 0
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $6,241 Yes 0
16.609 PROJECT SAFE NEIGHBORHOODS $2,809 Yes 0
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $1,435 Yes 0

Contacts

Name Title Type
YHLPKZDB36B5 Katie Greenwood Auditee
7014567744 Craig Hashbarger Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of City of Dickinson under programs of the federal government for the year ended December 31, 2023. The information in this Schedule 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 (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of City of Dickinson, it is not intended to and does not present the financial position or changes in net assets, or cash flows of City of Dickinson.
Expenditures reported on the Schedule are presented on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Subpart E of the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
For federal programs marked “N/A”, the City was unable to obtain a pass-through grant number.
City of Dickinson has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-004
Condition - The City did not have documentation of searching the excluded parties list and did not include suspension or debarment language in the contracts with its engineer or other contractors. Criteria - 2 CFR 200 requires recipients of federal awards to establish and maintain systems of internal control over compliance with the federal program requirements. Cause - The "suspension and debarment" element of the Procurement, Suspension and Debarment compliance requirement was overlooked by management in designing its internal controls over compliance. Effect - There is a risk that the City could contract with an entity who is either suspended or debarred from contracting for federally funded projects. Recommendation - We recommended the City implement internal controls to ensure contractors are not suspended or debarred from contracting for federally funded projects. Views of Responsible Officials - The City will develop controls to ensure compliance with the suspension and debarment requirements.