FAC Explorer

Audit 407422

FY End
2024-06-30
Total Expended
$790,615
Findings
4
Programs
3
Organization: City O Ronceverte (WV)
Year: 2024 Accepted: 2026-07-20
Auditor: DAVID L HOWELL CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1224005 2024-008 Material Weakness Yes P
1224006 2024-008 Material Weakness Yes P
1224007 2024-008 Material Weakness Yes P
1224008 2024-008 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $225,685 Yes 1
66.458 CLEAN WATER STATE REVOLVING FUND $186,097 Yes 1
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $139,462 Yes 1

Contacts

Name Title Type
NMNKNELCM8H9 Pamela Mentz Auditee
3046475455 David Howell, CPA Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of Federal Awards includes the Federal award activitiy of the City of Ronceverte, under programs of the federal government for the year ended June 30, 2024 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.
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 10% de minimus indiret cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2024-008
2024-003 UNIFORM GUIDANCE AUDIT SUBMISSION CONDITION: The City of Ronceverte 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: The CIty will work to develop and adopt controls to ensure that the year-end financial statements are prepared in a timely manner so as to facilitate a timely audit submission as set forth in the Uniform Guidance.