FAC Explorer

Audit 532

FY End
2022-09-30
Total Expended
$1.64M
Findings
10
Programs
4
Organization: City of Crawford (NE)
Year: 2022 Accepted: 2023-10-03
Auditor: Casey Peterson LTD

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
293 2022-004 Significant Deficiency - L
294 2022-004 Significant Deficiency - L
295 2022-004 Significant Deficiency - L
296 2022-004 Significant Deficiency - L
297 2022-004 Significant Deficiency - L
576735 2022-004 Significant Deficiency - L
576736 2022-004 Significant Deficiency - L
576737 2022-004 Significant Deficiency - L
576738 2022-004 Significant Deficiency - L
576739 2022-004 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
10.760 Water and Waste Disposal Systems for Rural Communities $421,311 Yes 1
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $418,417 - 1
20.509 Formula Grants for Rural Areas and Tribal Transit Program $59,106 - 1
10.766 Community Facilities Loans and Grants $16,300 - 1

Contacts

Name Title Type
LC91HMBGVJ67 Paula Schoenemann Auditee
3086651462 Jim Gardner Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. 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. Pass-through entity identification numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The City has not elected to use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of the City of Crawford (the "City") under programs of the federal government for the year ended September 30, 2022. The information in this schedule is presented in accordance with the requirements of Title 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because this schedule presents only a selected portion of the operations of the City, it is not intended to and does not present the financial position or changes in net postion.
Title: Contingencies Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. 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. Pass-through entity identification numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The City has not elected to use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance The City receives funds under various grant programs and such assistance is to be expended in accordance with the provisions of the various grants. Compliance with the grants is subject to audit by various government agencies which may impose sanctions in the event of non-compliance. Management believes that they have comlied with all aspects of the various grant provisions and the results of adjustments, if any, relating to such audits would not have any material financial impact.
Title: Loan/Loan Guarantee Outstanding Balances Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. 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. Pass-through entity identification numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The City has not elected to use the 10% de minimus indirect cost rate as allowed under the Uniform Guidance Water and Waste Water Disposal Systems for Rural Communities (10.760) loan balances outstanding as of September 30, 2022 were $729,000.

Finding Details

Finding 2022-004
Preparation of Schedule of Expenditures of Federal Awards of Federal Awards ( All Federal Awards) Condition:The City did not prepare a Schedule of Expenditures of Federal Awards (SEFA). Criteria: 2CFRSection 200.510(b) of Uniform Guidance requires minimum data elements for preparation of the Schedule of Expenditures of Federal Awards. Effect of the Condition: Corrections were required to have accurate figures, determination of clusters, and listing of programs by federal agency. Cause of the Condition: The City separately lists federal expenditures using a specific grouping number for tracking federal revenue and expenditures. Recommendation: The City should document each federal program including the federal agency, clusters, state pass-through, and total federal expenditures. Auditee Response: Management will complete the SEFA annually in future years.
Finding 2022-004
Preparation of Schedule of Expenditures of Federal Awards of Federal Awards ( All Federal Awards) Condition:The City did not prepare a Schedule of Expenditures of Federal Awards (SEFA). Criteria: 2CFRSection 200.510(b) of Uniform Guidance requires minimum data elements for preparation of the Schedule of Expenditures of Federal Awards. Effect of the Condition: Corrections were required to have accurate figures, determination of clusters, and listing of programs by federal agency. Cause of the Condition: The City separately lists federal expenditures using a specific grouping number for tracking federal revenue and expenditures. Recommendation: The City should document each federal program including the federal agency, clusters, state pass-through, and total federal expenditures. Auditee Response: Management will complete the SEFA annually in future years.
Finding 2022-004
Preparation of Schedule of Expenditures of Federal Awards of Federal Awards ( All Federal Awards) Condition:The City did not prepare a Schedule of Expenditures of Federal Awards (SEFA). Criteria: 2CFRSection 200.510(b) of Uniform Guidance requires minimum data elements for preparation of the Schedule of Expenditures of Federal Awards. Effect of the Condition: Corrections were required to have accurate figures, determination of clusters, and listing of programs by federal agency. Cause of the Condition: The City separately lists federal expenditures using a specific grouping number for tracking federal revenue and expenditures. Recommendation: The City should document each federal program including the federal agency, clusters, state pass-through, and total federal expenditures. Auditee Response: Management will complete the SEFA annually in future years.
Finding 2022-004
Preparation of Schedule of Expenditures of Federal Awards of Federal Awards ( All Federal Awards) Condition:The City did not prepare a Schedule of Expenditures of Federal Awards (SEFA). Criteria: 2CFRSection 200.510(b) of Uniform Guidance requires minimum data elements for preparation of the Schedule of Expenditures of Federal Awards. Effect of the Condition: Corrections were required to have accurate figures, determination of clusters, and listing of programs by federal agency. Cause of the Condition: The City separately lists federal expenditures using a specific grouping number for tracking federal revenue and expenditures. Recommendation: The City should document each federal program including the federal agency, clusters, state pass-through, and total federal expenditures. Auditee Response: Management will complete the SEFA annually in future years.
Finding 2022-004
Preparation of Schedule of Expenditures of Federal Awards of Federal Awards ( All Federal Awards) Condition:The City did not prepare a Schedule of Expenditures of Federal Awards (SEFA). Criteria: 2CFRSection 200.510(b) of Uniform Guidance requires minimum data elements for preparation of the Schedule of Expenditures of Federal Awards. Effect of the Condition: Corrections were required to have accurate figures, determination of clusters, and listing of programs by federal agency. Cause of the Condition: The City separately lists federal expenditures using a specific grouping number for tracking federal revenue and expenditures. Recommendation: The City should document each federal program including the federal agency, clusters, state pass-through, and total federal expenditures. Auditee Response: Management will complete the SEFA annually in future years.
Finding 2022-004
Preparation of Schedule of Expenditures of Federal Awards of Federal Awards ( All Federal Awards) Condition:The City did not prepare a Schedule of Expenditures of Federal Awards (SEFA). Criteria: 2CFRSection 200.510(b) of Uniform Guidance requires minimum data elements for preparation of the Schedule of Expenditures of Federal Awards. Effect of the Condition: Corrections were required to have accurate figures, determination of clusters, and listing of programs by federal agency. Cause of the Condition: The City separately lists federal expenditures using a specific grouping number for tracking federal revenue and expenditures. Recommendation: The City should document each federal program including the federal agency, clusters, state pass-through, and total federal expenditures. Auditee Response: Management will complete the SEFA annually in future years.
Finding 2022-004
Preparation of Schedule of Expenditures of Federal Awards of Federal Awards ( All Federal Awards) Condition:The City did not prepare a Schedule of Expenditures of Federal Awards (SEFA). Criteria: 2CFRSection 200.510(b) of Uniform Guidance requires minimum data elements for preparation of the Schedule of Expenditures of Federal Awards. Effect of the Condition: Corrections were required to have accurate figures, determination of clusters, and listing of programs by federal agency. Cause of the Condition: The City separately lists federal expenditures using a specific grouping number for tracking federal revenue and expenditures. Recommendation: The City should document each federal program including the federal agency, clusters, state pass-through, and total federal expenditures. Auditee Response: Management will complete the SEFA annually in future years.
Finding 2022-004
Preparation of Schedule of Expenditures of Federal Awards of Federal Awards ( All Federal Awards) Condition:The City did not prepare a Schedule of Expenditures of Federal Awards (SEFA). Criteria: 2CFRSection 200.510(b) of Uniform Guidance requires minimum data elements for preparation of the Schedule of Expenditures of Federal Awards. Effect of the Condition: Corrections were required to have accurate figures, determination of clusters, and listing of programs by federal agency. Cause of the Condition: The City separately lists federal expenditures using a specific grouping number for tracking federal revenue and expenditures. Recommendation: The City should document each federal program including the federal agency, clusters, state pass-through, and total federal expenditures. Auditee Response: Management will complete the SEFA annually in future years.
Finding 2022-004
Preparation of Schedule of Expenditures of Federal Awards of Federal Awards ( All Federal Awards) Condition:The City did not prepare a Schedule of Expenditures of Federal Awards (SEFA). Criteria: 2CFRSection 200.510(b) of Uniform Guidance requires minimum data elements for preparation of the Schedule of Expenditures of Federal Awards. Effect of the Condition: Corrections were required to have accurate figures, determination of clusters, and listing of programs by federal agency. Cause of the Condition: The City separately lists federal expenditures using a specific grouping number for tracking federal revenue and expenditures. Recommendation: The City should document each federal program including the federal agency, clusters, state pass-through, and total federal expenditures. Auditee Response: Management will complete the SEFA annually in future years.
Finding 2022-004
Preparation of Schedule of Expenditures of Federal Awards of Federal Awards ( All Federal Awards) Condition:The City did not prepare a Schedule of Expenditures of Federal Awards (SEFA). Criteria: 2CFRSection 200.510(b) of Uniform Guidance requires minimum data elements for preparation of the Schedule of Expenditures of Federal Awards. Effect of the Condition: Corrections were required to have accurate figures, determination of clusters, and listing of programs by federal agency. Cause of the Condition: The City separately lists federal expenditures using a specific grouping number for tracking federal revenue and expenditures. Recommendation: The City should document each federal program including the federal agency, clusters, state pass-through, and total federal expenditures. Auditee Response: Management will complete the SEFA annually in future years.