FAC Explorer

Audit 402340

FY End
2025-03-31
Total Expended
$3.78M
Findings
1
Programs
4
Organization: CITY OF LICKING (MO)
Year: 2025 Accepted: 2026-05-27
Auditor: K DELUCA AUDIT SERVICES LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1215687 2025-003 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $1.25M Yes 0
66.458 CLEAN WATER STATE REVOLVING FUND $742,862 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $255,803 Yes 0
97.044 ASSISTANCE TO FIREFIGHTERS GRANT $93,117 Yes 0

Contacts

Name Title Type
DL47BBKNMTT9 Rhonda Kirkwood Auditee
5736742521 Kristen Deluca 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 Licking, Missouri (the "City") under programs of the federal government for the year ended March 31, 2025. 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.
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 allowable or are limited as to reimbursement. The City has not elected to use the 10-percent de minimis indirect cost rate.
The City did not provide funds to subrecipients in the current year.
The City participates in the State Revolving Fund (SRF) Loan Program administered by the Missouri Department of Natural Resources and funded by the U.S. Environmental Protection Agency's Clean Water State Revolving Fund (ALN 66.458). During the fiscal year ended March 31, 2025, the City expended $371,431 in loan proceeds for eligible project costs. These expenditures are reported on the Schedule of Expenditures of Federal Awards. As of March 31, 2025, the outstanding loan balance under the Clean Water State Revolving Fund (ALN 66.458) was $371,431.
The City received no non-cash assistance.
The federal programs presented in the previous schedule did not have separate program specific insurance policies.

Finding Details

Finding 2025-003
LACK OF REQUIRED WRITTEN POLICIES Condition: The Organization does not have several written policies required by Uniform Guidance, including procurement, cash management and allowable costs. Criteria: Uniform Guidance (2 CFR 200) requires non-federal entities to maintain written procedures for key compliance areas to ensure proper oversight of federal awards. Cause: The City was unaware of the requirement to have written policies and procedures related to federal awards. Effect: Without required written policies, the City is at increased risk of noncompliance and inconsistent administration of federal awards. Questioned Costs: None Recommendation: We recommend that the City develop, approve, and implement written policies and procedures that fully comply with Uniform Guidance requirements. Management should ensure staff are trained on the new policies and that the policies are consistently applied. Management Response: Management agrees with the finding. The City will develop and approve written Uniform Guidance-compliant policies by September 30, 2026.