FAC Explorer

Audit 411493

FY End
2024-12-31
Total Expended
$752,500
Findings
1
Programs
1
Organization: CITY OF ROSHOLT (SD)
Year: 2024 Accepted: 2026-09-21
Auditor: INDEPENDENT AUDIT SERVICES PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1235862 2024-003 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $752,500 Yes 1

Contacts

Name Title Type
MLLATRLEVGG8 Paige Lick Auditee
6055374275 Benjamin Elliott Auditor
No contacts on file

Notes to SEFA

Presented in accordance with requirement of Title II US Code Federal Regulation Part 200
SEFA Schedule is reported on the modified cash basis of accounting. The Town elected not to use the 15% de minimis indirect cost rate.
Represents a Major Federal Financial Assistance Program
No funds were passed down to subrecipients.

Finding Details

Finding 2024-003
Of the $752,500 federal expenditures reported in 2024 for this grant $273,420 of that amount was actually expended in 2023 but was not reimbursed until 2024. Because the Town is on a cash basis of accounting, this reimbursement required the 2023 expenditure to be reported in 2024, which then caused 2024 federal expenditures to exceed the $750,000, the threshold for a Single Audit.