FAC Explorer

Audit 48339

FY End
2022-12-31
Total Expended
$65.01M
Findings
2
Programs
33
Organization: City of Fargo (ND)
Year: 2022 Accepted: 2023-07-16
Auditor: Eide Bailly

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
52312 2022-001 Significant Deficiency - H
628754 2022-001 Significant Deficiency - H

Programs

ALN Program Spent Major Findings
66.458 Capitalization Grants for Clean Water State Revolving Funds $43.46M Yes 0
20.507 Federal Transit_formula Grants $4.60M - 0
97.047 Pre-Disaster Mitigation $1.30M - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.20M Yes 0
93.268 Immunization Cooperative Agreements $914,944 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $665,420 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $575,447 - 0
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $547,410 - 0
14.239 Home Investment Partnerships Program $533,595 - 0
93.069 Public Health Emergency Preparedness $412,606 - 0
14.218 Community Development Block Grants/entitlement Grants $405,614 - 0
93.917 Hiv Care Formula Grants $349,973 - 0
93.217 Family Planning_services $204,513 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $173,902 - 0
97.067 Homeland Security Grant Program $166,617 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $133,485 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $119,750 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $68,908 - 0
97.042 Emergency Management Performance Grants $60,317 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $55,901 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $51,291 - 0
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nations Health $50,164 - 0
93.991 Preventive Health and Health Services Block Grant $42,850 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $36,019 - 0
93.940 Hiv Prevention Activities_health Department Based $32,431 - 0
20.600 State and Community Highway Safety $27,788 - 0
93.994 Maternal and Child Health Services Block Grant to the States $26,176 - 0
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $24,251 - 0
14.231 Emergency Solutions Grant Program $10,019 - 0
20.616 National Priority Safety Programs $9,779 - 0
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $5,008 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $2,886 - 0
66.605 Performance Partnership Grants $1,250 - 0

Contacts

Name Title Type
K2QJQZVH5PM6 Wyatt Papenfuss Auditee
7014765968 Brian Stavenger Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported in the schedule of expenditures of federal awards are reported on the modified accrualbasis of accounting, except for subrecipient expenditures, which are recorded on cash basis. When applicable,such expenditures are recognized following the cost principles contained in the Uniform Guidance, whereincertain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The City has not elected to use the 10% de minimis cost rate. The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City ofFargo (the City) under programs of the federal government for the year ended December 31, 2022. Theinformation is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (UniformGuidance). Because the schedule presents only a selected portion of the operations of the City, it is not intendedto and does not present the financial position, changes in net position or fund balance, or cash flows of the City.
Title: Loan Programs Accounting Policies: Expenditures reported in the schedule of expenditures of federal awards are reported on the modified accrualbasis of accounting, except for subrecipient expenditures, which are recorded on cash basis. When applicable,such expenditures are recognized following the cost principles contained in the Uniform Guidance, whereincertain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The City has not elected to use the 10% de minimis cost rate. As of December 31, 2022, the Citys liability relating to the Storm Sewer and Waste Water Expansion StateRevolving Fund (SRF) Loans (CFDA # 66.458) is $159,146,667. The Citys liability related to the Drinking WaterExpansion State Revolving Fund (SRF) Loans (CFDA #66.468) is $102,068,280.

Finding Details

Finding 2022-001
Department of the Treasury and the North Dakota Department of Commerce Federal Financial Assistance Listing 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery of Funds Period of Performance Significant Deficiency in Internal Control over Compliance Criteria - A good system of internal accounting control includes an adequate system for ensuring that all period of performance requirement are met, documented and approved. Condition - During the course of our engagement we noted that the City included a 2023 expenditure in the 2022 reported schedule of expenditures of federal awards. Cause - Control procedures in place did not detect the expenditures coded to the correct period. Effect - This expenditure is included in the wrong period. Questioned Costs - None reported. The total of known and projected questioned costs were less than the threshold that would require reporting. Context/Sampling - A non-statistical sample of 60 transactions out of a population over 250 total transactions were selected for testing, which accounted for $3,593,271 of $8,855,190 of federal program expenditures. Repeat Finding from Prior Year(s) - No Recommendation - Management should take steps to ensure that all federal expenditures are in the correct period under Uniform Guidance. Views of Responsible Officials - There is no disagreement with the audit finding.
Finding 2022-001
Department of the Treasury and the North Dakota Department of Commerce Federal Financial Assistance Listing 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery of Funds Period of Performance Significant Deficiency in Internal Control over Compliance Criteria - A good system of internal accounting control includes an adequate system for ensuring that all period of performance requirement are met, documented and approved. Condition - During the course of our engagement we noted that the City included a 2023 expenditure in the 2022 reported schedule of expenditures of federal awards. Cause - Control procedures in place did not detect the expenditures coded to the correct period. Effect - This expenditure is included in the wrong period. Questioned Costs - None reported. The total of known and projected questioned costs were less than the threshold that would require reporting. Context/Sampling - A non-statistical sample of 60 transactions out of a population over 250 total transactions were selected for testing, which accounted for $3,593,271 of $8,855,190 of federal program expenditures. Repeat Finding from Prior Year(s) - No Recommendation - Management should take steps to ensure that all federal expenditures are in the correct period under Uniform Guidance. Views of Responsible Officials - There is no disagreement with the audit finding.