FAC Explorer

Audit 5181

FY End
2023-06-30
Total Expended
$985,705
Findings
4
Programs
3
Organization: City of Scott (LA)
Year: 2023 Accepted: 2023-12-04
Auditor: Kolder Slaven & Company LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
3170 2023-003 Material Weakness - L
3171 2023-004 Material Weakness - L
579612 2023-003 Material Weakness - L
579613 2023-004 Material Weakness - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $518,288 Yes 2
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $378,000 - 0
20.205 Highway Planning and Construction $89,417 - 0

Contacts

Name Title Type
QNAUY9K8GKE5 Shelley Gautreau Auditee
3372331130 Brad Kolder Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the City’s basic financial statements for the year ended June 30, 2023. 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 City did not use the deminimis cost rate. The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal award activity of the City of Scott (City) under programs of the federal government for the year ended June 30, 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: Basis of Accounting Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the City’s basic financial statements for the year ended June 30, 2023. 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 City did not use the deminimis cost rate. The accompanying Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the City’s basic financial statements for the year ended June 30, 2023. 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.
Title: Indirect Cost Rate Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the City’s basic financial statements for the year ended June 30, 2023. 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 City did not use the deminimis cost rate. The City has elected not to use the 10 percent de minimis indirect cost rate allowed under Uniform Guidance.

Finding Details

Finding 2023-003
2023-003 Controls Over Reporting Assistance Listing # 21.027 – COVID-19 Coronavirus State and Local Fiscal Recovery Funds Fiscal year finding initially occurred: 2023 Criteria In accordance with 31 CFR section 35.4(c), the City should provide an annual report detailing the accounting for the use of the federal award program funds. Condition The City’s internal controls over reporting were determined to be ineffective during the performance of internal control testing over the major federal program. Cause The City does not have adequate controls and procedures over reporting. Effect The City’s annual report did not reconcile to the amount of total expenditures in the amount of $193,118. Recommendation The City should review their established policies and procedures and make any necessary changes to ensure an effective control environment. Management’s Corrective Action Plan The City of Scott will review financial policies and procedures and make any necessary changes to ensure an effective control environment.
Finding 2023-004
2023-004 Controls Over Reporting Assistance Listing # 21.027 – COVID-19 Coronavirus State and Local Fiscal Recovery Funds Fiscal year finding initially occurred: 2023 Criteria In accordance with 31 CFR section 35.4(c), the City should provide an annual report detailing the accounting for the use of the federal award program funds. Condition The City’s internal controls over reporting were determined to be ineffective during the performance of internal control testing over the major federal program. Cause The City does not have adequate controls and procedures over reporting. Effect The City’s annual report did not reconcile to the amount of total expenditures in the amount of $193,118. Recommendation The City should review their established policies and procedures and make any necessary changes to ensure an effective control environment. Management’s Corrective Action Plan The City of Scott will review financial policies and procedures and make any necessary changes to ensure an effective control environment.
Finding 2023-003
2023-003 Controls Over Reporting Assistance Listing # 21.027 – COVID-19 Coronavirus State and Local Fiscal Recovery Funds Fiscal year finding initially occurred: 2023 Criteria In accordance with 31 CFR section 35.4(c), the City should provide an annual report detailing the accounting for the use of the federal award program funds. Condition The City’s internal controls over reporting were determined to be ineffective during the performance of internal control testing over the major federal program. Cause The City does not have adequate controls and procedures over reporting. Effect The City’s annual report did not reconcile to the amount of total expenditures in the amount of $193,118. Recommendation The City should review their established policies and procedures and make any necessary changes to ensure an effective control environment. Management’s Corrective Action Plan The City of Scott will review financial policies and procedures and make any necessary changes to ensure an effective control environment.
Finding 2023-004
2023-004 Controls Over Reporting Assistance Listing # 21.027 – COVID-19 Coronavirus State and Local Fiscal Recovery Funds Fiscal year finding initially occurred: 2023 Criteria In accordance with 31 CFR section 35.4(c), the City should provide an annual report detailing the accounting for the use of the federal award program funds. Condition The City’s internal controls over reporting were determined to be ineffective during the performance of internal control testing over the major federal program. Cause The City does not have adequate controls and procedures over reporting. Effect The City’s annual report did not reconcile to the amount of total expenditures in the amount of $193,118. Recommendation The City should review their established policies and procedures and make any necessary changes to ensure an effective control environment. Management’s Corrective Action Plan The City of Scott will review financial policies and procedures and make any necessary changes to ensure an effective control environment.