FAC Explorer

Audit 410452

FY End
2025-06-30
Total Expended
$795,904
Findings
3
Programs
2
Organization: City O Ronceverte (WV)
Year: 2025 Accepted: 2026-09-04
Auditor: DAVID L HOWELL CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1228934 2025-008 Material Weakness Yes P
1228935 2025-008 Material Weakness Yes P
1228936 2025-008 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 $661,767 Yes 1
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $90,200 Yes 1

Contacts

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

Notes to SEFA

Note 1: Basis of Presentation The accompanying schedule of expenditures of Federal awards includes the Federal award activity of the City of Ronceverte, 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 Guidance 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.
Note 2: Summary of Significant Accounting Policies 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.
Note 3: Indirect Cost Rate The City has elected to use the 15% de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2025-008
2025-008 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: Uniform 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 entirely, 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 Yes 2024-008 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.