FAC Explorer

Audit 414264

FY End
2025-12-31
Total Expended
$5.08M
Findings
2
Programs
7
Organization: City of Jamestown (ND)
Year: 2025 Accepted: 2026-09-30
Auditor: EIDE BAILLY LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1239528 2025-006 Material Weakness Yes I
1239529 2025-006 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
66.468 DRINKING WATER STATE REVOLVING FUND $2.14M Yes 1
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $1.64M Yes 0
66.458 CLEAN WATER STATE REVOLVING FUND $1.10M Yes 1
97.067 HOMELAND SECURITY GRANT PROGRAM $125,587 Yes 0
97.039 HAZARD MITIGATION GRANT $77,273 Yes 0
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $4,793 Yes 0
20.608 MINIMUM PENALTIES FOR REPEAT OFFENDERS FOR DRIVING WHILE INTOXICATED $3,848 Yes 0

Contacts

Name Title Type
DQ3CXXP3RBS1 Sarah Hellekson Auditee
7012525900 Courtney Richman 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 Jamestown under programs of the federal government for the year ended December 31, 2025. The information 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 Jamestown, it is not intended to and does not present the financial position, changes in net position or fund balance, or cash flows of the City of Jamestown.
Expenditures reported in the schedule are reported on the accrual basis of accounting. When applicable, 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. No federal financial assistance has been provided to a subrecipient.
The City has not elected to use the de minimis cost rate of up to 15 percent.

Finding Details

Finding 2025-006
United States Environmental Protection Agency Federal Assistance Listing #66.458 Capitalization Grants for Clean Water State Revolving Funds Procurement, Suspension, and Debarment Material Weakness in Internal Control Over Compliance Criteria - Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth the procurement standards non-federal entities other than states must follow when operating federal programs and the procurement procedures required. Condition - In our testing of procurement, suspension, and debarment it was identified that the City’s written policy did not address the requirements of 2 CFR sections 200.318 through 200.326. Cause - Lack of oversight, awareness, or understanding of all of the specific requirements under the Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements. Effect - A lack of compliant policies increases the overall risk of non-compliance. Questioned Costs - None reported. Context – Sampling was not used. Repeat Finding from Prior Years - No Recommendation - We recommend that management establish a written policy that is in compliance with all of the procurement requirements for federal programs as identified in 2 CFR sections 200.318 through 200.326 and maintain adequate supporting documentation and records to document history and methods of procurement and the procedures performed to comply with these CFR sections. Views of Responsible Officials - There is no disagreement with the audit finding.