FAC Explorer

Audit 51532

FY End
2022-12-31
Total Expended
$2.09M
Findings
6
Programs
3
Organization: City of Jackson (MN)
Year: 2022 Accepted: 2023-04-30
Auditor: Abdo LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
47301 2022-003 - Yes P
47302 2022-003 - Yes P
47303 2022-003 - Yes P
623743 2022-003 - Yes P
623744 2022-003 - Yes P
623745 2022-003 - Yes P

Programs

ALN Program Spent Major Findings
20.106 Airport Improvement Program $2.04M Yes 1
21.019 Covid-19 Coronavirus Relief Fund $52,304 - 1
10.664 Cooperative Forestry Assistance $5,000 - 1

Contacts

Name Title Type
D8U3AYZ9JL86 Matt Skaret Auditee
5078474410 Thomas Olinger Auditor
No contacts on file

Notes to SEFA

Title: Basis Of Presentation Accounting Policies: Expenditures reported on this schedule are reported on the modified accrual basis of accounting. 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 includes the federal grant activity of the City of Jackson, Minnesota (the City) for the year ended December 31, 2022. The City's reporting entity is defined in Note 1A to the City's financial statements. The information in this schedule is presented in accordance with the requirement of the Uniform Guidance, Audits of States, Local Governments, and Non-Profit Organizations. All Federal awards received directly from Federal agencies as well as Federal awards passed through other government agencies are included on the schedule.
Title: Pass-through Entity Identifying Numbers Accounting Policies: Expenditures reported on this schedule are reported on the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Pass-through entity identifying numbers, if any, are presented where available.
Title: Subrecipients Accounting Policies: Expenditures reported on this schedule are reported on the modified accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. No federal expenditures presented in this schedule were provided to subrecipients.

Finding Details

Finding 2022-003
2022-003 Uniform Guidance Written Policies and Procedures Condition: During our audit, we discovered that the City has no developed written procedures required by the Uniform Guidance. Criteria: The City must establish and maintain effective internal control over Federal awards that provides reasonable assurance that the City is managing Federal awards in compliance with Federal statues, regulations, and the terms and conditions of the Federal Awards. Cause: The City did not have written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The City was out of compliance with this requirement. Recommendation: The City should implement written policies and procedures to adhere to the above mentioned Uniform Guidance requirements. Management Response: The City will establish policies and procedures to ensure future compliance with the Uniform Guidance requirements.
Finding 2022-003
2022-003 Uniform Guidance Written Policies and Procedures Condition: During our audit, we discovered that the City has no developed written procedures required by the Uniform Guidance. Criteria: The City must establish and maintain effective internal control over Federal awards that provides reasonable assurance that the City is managing Federal awards in compliance with Federal statues, regulations, and the terms and conditions of the Federal Awards. Cause: The City did not have written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The City was out of compliance with this requirement. Recommendation: The City should implement written policies and procedures to adhere to the above mentioned Uniform Guidance requirements. Management Response: The City will establish policies and procedures to ensure future compliance with the Uniform Guidance requirements.
Finding 2022-003
2022-003 Uniform Guidance Written Policies and Procedures Condition: During our audit, we discovered that the City has no developed written procedures required by the Uniform Guidance. Criteria: The City must establish and maintain effective internal control over Federal awards that provides reasonable assurance that the City is managing Federal awards in compliance with Federal statues, regulations, and the terms and conditions of the Federal Awards. Cause: The City did not have written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The City was out of compliance with this requirement. Recommendation: The City should implement written policies and procedures to adhere to the above mentioned Uniform Guidance requirements. Management Response: The City will establish policies and procedures to ensure future compliance with the Uniform Guidance requirements.
Finding 2022-003
2022-003 Uniform Guidance Written Policies and Procedures Condition: During our audit, we discovered that the City has no developed written procedures required by the Uniform Guidance. Criteria: The City must establish and maintain effective internal control over Federal awards that provides reasonable assurance that the City is managing Federal awards in compliance with Federal statues, regulations, and the terms and conditions of the Federal Awards. Cause: The City did not have written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The City was out of compliance with this requirement. Recommendation: The City should implement written policies and procedures to adhere to the above mentioned Uniform Guidance requirements. Management Response: The City will establish policies and procedures to ensure future compliance with the Uniform Guidance requirements.
Finding 2022-003
2022-003 Uniform Guidance Written Policies and Procedures Condition: During our audit, we discovered that the City has no developed written procedures required by the Uniform Guidance. Criteria: The City must establish and maintain effective internal control over Federal awards that provides reasonable assurance that the City is managing Federal awards in compliance with Federal statues, regulations, and the terms and conditions of the Federal Awards. Cause: The City did not have written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The City was out of compliance with this requirement. Recommendation: The City should implement written policies and procedures to adhere to the above mentioned Uniform Guidance requirements. Management Response: The City will establish policies and procedures to ensure future compliance with the Uniform Guidance requirements.
Finding 2022-003
2022-003 Uniform Guidance Written Policies and Procedures Condition: During our audit, we discovered that the City has no developed written procedures required by the Uniform Guidance. Criteria: The City must establish and maintain effective internal control over Federal awards that provides reasonable assurance that the City is managing Federal awards in compliance with Federal statues, regulations, and the terms and conditions of the Federal Awards. Cause: The City did not have written policies and procedures in place sufficient to comply with the Uniform Guidance requirements. Effect: The City was out of compliance with this requirement. Recommendation: The City should implement written policies and procedures to adhere to the above mentioned Uniform Guidance requirements. Management Response: The City will establish policies and procedures to ensure future compliance with the Uniform Guidance requirements.