FAC Explorer

Audit 413977

FY End
2025-12-31
Total Expended
$2.46M
Findings
1
Programs
8
Organization: City of River Falls (WI)
Year: 2025 Accepted: 2026-09-30
Auditor: CLIFTONLARSONALLEN LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1239111 2025-002 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
21.029 CORONAVIRUS CAPITAL PROJECTS FUND $1.43M Yes 1
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $685,902 Yes 0
20.507 FEDERAL TRANSIT FORMULA GRANTS $154,612 Yes 0
20.939 SAFE STREETS AND ROADS FOR ALL $73,610 Yes 0
97.047 BRIC: BUILDING RESILIENT INFRASTRUCTURE AND COMMUNITIES $69,767 Yes 0
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $31,804 Yes 0
10.351 RURAL BUSINESS DEVELOPMENT GRANT $12,644 Yes 0
16.607 BULLETPROOF VEST PARTNERSHIP PROGRAM $2,197 Yes 0

Contacts

Name Title Type
FYRWMG3BDKJ7 Josh Solinger Auditee
7154263449 Jonathan Sherwood Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards includes the federal award activity of the City of River Falls under programs of the federal government for the year ended December 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). Because the schedule presents only a selected portion of the operations of the City of River Falls, it is not intended to and does not present the financial position, changes in net position or cash flows of the City of River Falls.
Federal funds have been passed through the following grantors: DOA Wisconsin Department of Administration DMA Wisconsin Department of Military Affairs DOT Wisconsin Department of Transportation

Finding Details

Finding 2025-002
Federal Agency: U.S. Department of Treasury Federal Program: COVID-19 Flexible Facilities Program Assistance Listing # 21.029 Federal Award Identification Number and Year: CPFFN0201-2022 Pass-Through Agency: Wisconsin Department of Administration Pass-Through Number(): FFP 24-29 Type of Finding: Material Weakness in Internal Control Over Compliance and Other Matters Criteria: The City should have a suspension and department policy that adheres to the requirements of the Uniform Guidance. 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. Non-federal entities are prohibited from contracting with or making subawards under covered transactions that are suspended or debarred. Before entering into a covered transaction, the entity must verify that the contractor is not suspended, debarred, or otherwise excluded from participating in the transaction. Condition: During our testing, it was noted the City did not have a suspension and debarment policy that adheres to the requirements of the Uniform Guidance. During Auditor testing over suspension and debarment, we noted the City did not perform a suspension and debarment check for two sample items. Questioned Costs: None Context: During our testing, it was noted that 2 out of the 3 items were not reviewed to ensure the contractor’s suspension and debarment status was documented. The sampling methodology used is not, and is not intended to be statistically valid. Cause: The condition is due to limited availability of staff and the governing board. Effect: The City could procure goods or services with federal funds that are not in accordance with requirements of the Uniform Guidance. Repeat Finding: The finding is new in the current year. Recommendation: The City should continue to evaluate its policies to ensure they are in accordance with Uniform Guidance. Views of Responsible Officials: There is no disagreement with the audit finding.