FAC Explorer

Audit 43586

FY End
2022-12-31
Total Expended
$47.05M
Findings
4
Programs
34
Organization: City of Sioux Falls (SD)
Year: 2022 Accepted: 2023-05-17
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
51415 2022-002 Significant Deficiency Yes I
51416 2022-002 Significant Deficiency Yes I
627857 2022-002 Significant Deficiency Yes I
627858 2022-002 Significant Deficiency Yes I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $12.28M Yes 1
66.458 Capitalization Grants for Clean Water State Revolving Funds $9.00M - 0
20.507 Federal Transit_formula Grants $4.96M Yes 0
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $932,548 - 0
20.205 Highway Planning and Construction $886,699 - 0
14.239 Home Investment Partnerships Program $641,314 - 0
14.218 Community Development Block Grants/entitlement Grants $560,072 - 0
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $351,523 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $224,541 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $203,620 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $197,806 - 0
95.001 High Intensity Drug Trafficking Areas Program $185,581 - 0
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $127,871 - 0
16.710 Public Safety Partnership and Community Policing Grants $126,359 - 0
39.003 Donation of Federal Surplus Personal Property $125,639 - 0
93.940 Hiv Prevention Activities_health Department Based $94,735 - 0
93.069 Public Health Emergency Preparedness $89,071 - 0
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $88,839 - 0
20.600 State and Community Highway Safety $62,739 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $59,571 - 0
16.922 Equitable Sharing Program $57,532 - 0
97.067 Homeland Security Grant Program $52,715 - 0
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $40,949 - 0
93.800 Organized Approaches to Increase Colorectal Cancer Screening $36,590 - 0
93.217 Family Planning_services $20,069 - 0
97.039 Hazard Mitigation Grant $18,535 - 0
93.576 Refugee and Entrant Assistance_discretionary Grants $16,838 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $14,000 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $10,611 - 0
15.904 Historic Preservation Fund Grants-in-Aid $10,498 - 0
29.001 Clearinghouse Services, Civil Rights Discrimination Complaints $8,090 - 0
93.426 Improving the Health of Americans Through Prevention and Management of Diabetes and Heart Disease and Stroke $3,434 - 0
32.004 Universal Service Fund - Schools and Libraries $1,002 - 0
93.758 Preventive Health and Health Services Block Grant Funded Solely with Prevention and Public Health Funds (pphf) $14 - 0

Contacts

Name Title Type
YRPLVUUZ1FN5 Cody Papke Auditee
6053678862 Brian Stavenger Auditor
No contacts on file

Notes to SEFA

Title: Notes Payable Accounting Policies: Expenditures reported in the schedule are reported on the modified basis of accounting, except for subrecipient expenditures, which are recorded on the cash basis. 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Expenditures reported in this schedule consist of a portion of the beginning of year outstanding State Revolving Fund loan balances plus advances made on the loans during the year. The outstanding balances of these loans at December 31, 2022 was $92,272,068.
Title: Basis of Presentation Accounting Policies: Expenditures reported in the schedule are reported on the modified basis of accounting, except for subrecipient expenditures, which are recorded on the cash basis. 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of the City of Sioux Falls, under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of the 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 Sioux Falls, it is not intended to and does not present the financial position, changes in net assets, net position or fund balance or cash flows of the City.

Finding Details

Finding 2022-002
Department of Treasury, Passed Through the South Dakota Department of Agriculture and Natural Resources, FFAL Number 21.027, COVID-19 Coronavirus State and Local Fiscal Recovery Funds Procurement, Suspension, Debarment Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: A good system of internal controls requires that a review of contracts to ensure all required contract provisions required under 2 CFR 200 Subpart D Appendix II - Contract Provisions for Non-Federal Entity Contracts Under Federal Awards are included. Condition: The City did not include all required contract provisions in a Construction Manager at Risk contract. Cause: The City does not have an internal control system designed to identify missing contract provisions. Effect: The results in the City potentially failing to detect or prevent four missing contract provisions out of the ten required. Questioned Costs: None reported. Context/Sampling: One instance of noncompliance out two contracts tested. Population of two contracts. Repeat Finding from Prior Year(s): Yes, 2021-003. Recommendation: It is the responsibility management and those charged with governance to develop a system of internal control that will ensure all required contract provisions are included in all contracts. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
Department of Treasury, Passed Through the South Dakota Department of Agriculture and Natural Resources, FFAL Number 21.027, COVID-19 Coronavirus State and Local Fiscal Recovery Funds Procurement, Suspension, Debarment Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: A good system of internal controls requires that a review of contracts to ensure all required contract provisions required under 2 CFR 200 Subpart D Appendix II - Contract Provisions for Non-Federal Entity Contracts Under Federal Awards are included. Condition: The City did not include all required contract provisions in a Construction Manager at Risk contract. Cause: The City does not have an internal control system designed to identify missing contract provisions. Effect: The results in the City potentially failing to detect or prevent four missing contract provisions out of the ten required. Questioned Costs: None reported. Context/Sampling: One instance of noncompliance out two contracts tested. Population of two contracts. Repeat Finding from Prior Year(s): Yes, 2021-003. Recommendation: It is the responsibility management and those charged with governance to develop a system of internal control that will ensure all required contract provisions are included in all contracts. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
Department of Treasury, Passed Through the South Dakota Department of Agriculture and Natural Resources, FFAL Number 21.027, COVID-19 Coronavirus State and Local Fiscal Recovery Funds Procurement, Suspension, Debarment Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: A good system of internal controls requires that a review of contracts to ensure all required contract provisions required under 2 CFR 200 Subpart D Appendix II - Contract Provisions for Non-Federal Entity Contracts Under Federal Awards are included. Condition: The City did not include all required contract provisions in a Construction Manager at Risk contract. Cause: The City does not have an internal control system designed to identify missing contract provisions. Effect: The results in the City potentially failing to detect or prevent four missing contract provisions out of the ten required. Questioned Costs: None reported. Context/Sampling: One instance of noncompliance out two contracts tested. Population of two contracts. Repeat Finding from Prior Year(s): Yes, 2021-003. Recommendation: It is the responsibility management and those charged with governance to develop a system of internal control that will ensure all required contract provisions are included in all contracts. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
Department of Treasury, Passed Through the South Dakota Department of Agriculture and Natural Resources, FFAL Number 21.027, COVID-19 Coronavirus State and Local Fiscal Recovery Funds Procurement, Suspension, Debarment Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: A good system of internal controls requires that a review of contracts to ensure all required contract provisions required under 2 CFR 200 Subpart D Appendix II - Contract Provisions for Non-Federal Entity Contracts Under Federal Awards are included. Condition: The City did not include all required contract provisions in a Construction Manager at Risk contract. Cause: The City does not have an internal control system designed to identify missing contract provisions. Effect: The results in the City potentially failing to detect or prevent four missing contract provisions out of the ten required. Questioned Costs: None reported. Context/Sampling: One instance of noncompliance out two contracts tested. Population of two contracts. Repeat Finding from Prior Year(s): Yes, 2021-003. Recommendation: It is the responsibility management and those charged with governance to develop a system of internal control that will ensure all required contract provisions are included in all contracts. Views of Responsible Officials: There is no disagreement with the audit finding.