FAC Explorer

Audit 415365

FY End
2025-12-31
Total Expended
$2.69M
Findings
2
Programs
3
Organization: CITY OF BOWDLE (SD)
Year: 2025 Accepted: 2026-10-27
Auditor: CAHILL BAUER & ASSOCIATES LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1241245 2025-006 Material Weakness Yes I
1241246 2025-006 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
10.760 WATER AND WASTE DISPOSAL SYSTEMS FOR RURAL COMMUNITIES $1.06M Yes 1
10.766 COMMUNITY FACILITIES LOANS AND GRANTS $862,608 Yes 1
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $762,176 Yes 0

Contacts

Name Title Type
JDGBTU1KTB63 Cory Kappenman Auditee
6052856350 Jessica Witlock 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 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, 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 modified cash basis of accounting. 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. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The City has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. For grant awards issued prior to October 1, 2024 the de minimis indirect cost rate is 10% and for those grant awards issued after October 1, 2024 the de minimis indirect cost rate is 15%
This represents a Major Federal Financial Assistance Program.

Finding Details

Finding 2025-006
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 Found: In our testing of procurement, suspension, and debarment it was identified that the City did not have a written policy on procurement that satisfied the requirements of 2 CFR sections 200.318 through 200.326. Cause/Effect: 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. A lack of documented policies increase the risk that employees are not aware of the specific requirements with contracting and awarding contracts to lower tier entities.