FAC Explorer

Audit 45491

FY End
2022-12-31
Total Expended
$1.92M
Findings
2
Programs
4
Organization: City of Wilmington (OH)
Year: 2022 Accepted: 2023-09-14
Auditor: Clark Schaefer Hackett

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
48740 2022-001 Material Weakness - L
625182 2022-001 Material Weakness - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $956,892 Yes 1
20.509 Formula Grants for Rural Areas and Tribal Transit Program $707,250 - 0
20.205 Highway Planning and Construction $235,306 - 0
97.083 Staffing for Adequate Fire and Emergency Response (safer) $25,439 - 0

Contacts

Name Title Type
SZ6XEZMYGW89 Mary Kay Vance Auditee
9373826604 Brad Billet Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the costs 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 City has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the City of Wilmington, Ohio (the City) 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 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.
Title: Matching Requirements Accounting Policies: Expenditures reported on the Schedule are reported on the cash basis of accounting. Such expenditures are recognized following the costs 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 City has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Certain Federal programs require that the City contribute non-Federal funds (matching funds) to support Federally-funded programs. The City has complied with the matching requirements. The expenditure of non-Federal matching funds is not included on the Schedule.

Finding Details

Finding 2022-001
2022-001 ? Reporting ? Coronavirus State and Local Fiscal Recovery Funds ALN 21.027 U.S. Department of Treasury Criteria: The U.S. Department of Treasury established reporting requirements for local governments. These requirements established methods and timelines for reporting Coronavirus State and Local Fiscal Recovery Fund (SLFRF) expenditures to the U.S. Department of Treasury. Condition: The City had multiple errors in the accuracy of the in the amounts reported on the quarterly project and expenditure report and the report was submitted after the required submission deadline of April 30, 2022. Context: During our review of the annual project and expenditure report, we noted the City incorrectly reported project budgets, total cumulative expenditures and the report was not submitted until May 24, 2022. Effect: The City was not in compliance with reporting requirements in 2022. Cause: Lack of sufficient internal controls over the reporting requirements of the SLFRF program. Recommendation: We recommend the City improve controls over reporting requirements associated with this program. This includes obtaining a better understanding of the reporting processes in the Treasury reporting portal. Views of Responsible Officials: See Corrective Action Plan
Finding 2022-001
2022-001 ? Reporting ? Coronavirus State and Local Fiscal Recovery Funds ALN 21.027 U.S. Department of Treasury Criteria: The U.S. Department of Treasury established reporting requirements for local governments. These requirements established methods and timelines for reporting Coronavirus State and Local Fiscal Recovery Fund (SLFRF) expenditures to the U.S. Department of Treasury. Condition: The City had multiple errors in the accuracy of the in the amounts reported on the quarterly project and expenditure report and the report was submitted after the required submission deadline of April 30, 2022. Context: During our review of the annual project and expenditure report, we noted the City incorrectly reported project budgets, total cumulative expenditures and the report was not submitted until May 24, 2022. Effect: The City was not in compliance with reporting requirements in 2022. Cause: Lack of sufficient internal controls over the reporting requirements of the SLFRF program. Recommendation: We recommend the City improve controls over reporting requirements associated with this program. This includes obtaining a better understanding of the reporting processes in the Treasury reporting portal. Views of Responsible Officials: See Corrective Action Plan