FAC Explorer

Audit 52426

FY End
2022-06-30
Total Expended
$1.34M
Findings
2
Programs
7
Organization: City of Eufaula (OK)
Year: 2022 Accepted: 2022-12-27
Auditor: Arledge and Associates

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
44020 2022-001 - - L
620462 2022-001 - - L

Programs

ALN Program Spent Major Findings
15.507 Watersmart (sustaining and Manage America's Resources for Tomorrow) $420,926 Yes 1
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $150,608 - 0
66.458 Capitalization Grants for Clean Water State Revolving Funds $96,403 - 0
93.445 Indian Health Service Sanitation Facilities Construction Program $14,898 - 0
16.017 Sexual Assault Services Formula Program $13,360 - 0
20.106 Airport Improvement Program $9,000 Yes 0
16.607 Bulletproof Vest Partnership Program $2,188 - 0

Contacts

Name Title Type
PW5DKB61MW23 Valarie Cox Auditee
9186892534 Ladonna Sinning Auditor
No contacts on file

Notes to SEFA

Accounting Policies: NOTE A) BASIS OF PRESENTATION: The accompanying schedule of expenditures of federal awards (SEFA) includes the federal award activity of the City under programs of the federal government for the year ended June 30, 2022. The information in this SEFA 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 SEFA presents only a selected portion of the operations of City, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the City. NOTE B) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Expenditures reported on the SEFA are reported on the modified accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The City has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
Criteria: In order to comply with Uniform Grant Guidance, Subpart D, ?200.328 Financial reporting, unless otherwise approved by OMB, the Federal awarding agency must solicit only the OMB-approved governmentwide data elements for collection of financial information. This information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances. Per inspection of the agreement the City holds with the Bureau of Reclamation, Semi-Annual and Final Reports are required to be submitted utilizing the Federal Financial Report Template Condition: Per inspection of the quarterly reports for the year ending June 30, 2022, the Federal Financial Report for quarters ending September 30, 2021 and March 31, 2021 should have been submitted 30 days from the reporting period end date. The Final Report relating to the reporting period from October 1, 2021 to December 31, 2021 should have been submitted 120 days subsequent to the reporting period end date. Cause and Effect: Procedures were not adequately designed or implemented surrounding the submittal of the Federal Financial report. As a result, the report was submitted after the time period allowed to submit the report. Recommendation: We recommend that management design and implement suitable procedures to ensure the necessary reports are submitted within a timely manner as required by the Bureau of Reclamation agreement. Management Response: Once we became aware of the reporting requirements, we submitted all required reports. We have made a note of the reporting requirements so that any future participation in this particular grant program will allow us to submit timely financial reports.
Finding 2022-001
Criteria: In order to comply with Uniform Grant Guidance, Subpart D, ?200.328 Financial reporting, unless otherwise approved by OMB, the Federal awarding agency must solicit only the OMB-approved governmentwide data elements for collection of financial information. This information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances. Per inspection of the agreement the City holds with the Bureau of Reclamation, Semi-Annual and Final Reports are required to be submitted utilizing the Federal Financial Report Template Condition: Per inspection of the quarterly reports for the year ending June 30, 2022, the Federal Financial Report for quarters ending September 30, 2021 and March 31, 2021 should have been submitted 30 days from the reporting period end date. The Final Report relating to the reporting period from October 1, 2021 to December 31, 2021 should have been submitted 120 days subsequent to the reporting period end date. Cause and Effect: Procedures were not adequately designed or implemented surrounding the submittal of the Federal Financial report. As a result, the report was submitted after the time period allowed to submit the report. Recommendation: We recommend that management design and implement suitable procedures to ensure the necessary reports are submitted within a timely manner as required by the Bureau of Reclamation agreement. Management Response: Once we became aware of the reporting requirements, we submitted all required reports. We have made a note of the reporting requirements so that any future participation in this particular grant program will allow us to submit timely financial reports.