FAC Explorer

Audit 53113

FY End
2022-06-30
Total Expended
$1.59M
Findings
4
Programs
4
Organization: City of Scott (LA)
Year: 2022 Accepted: 2023-01-07
Auditor: Kolder Slaven and Company

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
47745 2022-002 Material Weakness - AB
47746 2022-003 Material Weakness - AB
624187 2022-002 Material Weakness - AB
624188 2022-003 Material Weakness - AB

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $970,341 Yes 2
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $519,773 - 0
97.083 Staffing for Adequate Fire and Emergency Response (safer) $87,132 - 0
20.205 Highway Planning and Construction $8,477 - 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, 2022. 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 auditee did not use the de minimis 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. 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.

Finding Details

Finding 2022-002
Criteria: In accordance with the Uniform Guidance, the City should have internal controls over some or all of the compliance requirements for major federal programs. Condition: The City's internal controls over activities allowed/allowable costs were determined to be ineffective during the performance of internal control testing over the major federal program. Cause: The City did not adhere to their established controls and procedures over activities allowed/allowable costs. Effect: There were 15 transactions totaling $29,550 that were incurred prior to the grant award. As a result, the City was not in compliance with allowable activities and cost requirements with questioned costs totaling $29,550. Recommendation: The City should review their established policies and procedures for effectiveness and ensure all employees adhere to all established procedures. 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 2022-003
Criteria: In accordance with the Uniform Guidance, the City should have internal controls over some or all of the compliance requirements for major federal programs. Condition: The City's internal controls over activities allowed/allowable costs were determined to be ineffective during the performance of internal control testing over the major federal program. Cause: The City did not adhere to their established controls and procedures over activities allowed/allowable costs. Effect: There were 15 transactions totaling $29,550 that were incurred prior to the grant award. As a result, the City was not in compliance with allowable activities and cost requirements with questioned costs totaling $29,550. Recommendation: The City should review their established policies and procedures for effectiveness and ensure all employees adhere to all established procedures. 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 2022-002
Criteria: In accordance with the Uniform Guidance, the City should have internal controls over some or all of the compliance requirements for major federal programs. Condition: The City's internal controls over activities allowed/allowable costs were determined to be ineffective during the performance of internal control testing over the major federal program. Cause: The City did not adhere to their established controls and procedures over activities allowed/allowable costs. Effect: There were 15 transactions totaling $29,550 that were incurred prior to the grant award. As a result, the City was not in compliance with allowable activities and cost requirements with questioned costs totaling $29,550. Recommendation: The City should review their established policies and procedures for effectiveness and ensure all employees adhere to all established procedures. 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 2022-003
Criteria: In accordance with the Uniform Guidance, the City should have internal controls over some or all of the compliance requirements for major federal programs. Condition: The City's internal controls over activities allowed/allowable costs were determined to be ineffective during the performance of internal control testing over the major federal program. Cause: The City did not adhere to their established controls and procedures over activities allowed/allowable costs. Effect: There were 15 transactions totaling $29,550 that were incurred prior to the grant award. As a result, the City was not in compliance with allowable activities and cost requirements with questioned costs totaling $29,550. Recommendation: The City should review their established policies and procedures for effectiveness and ensure all employees adhere to all established procedures. 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.