FAC Explorer

Audit 54513

FY End
2022-06-30
Total Expended
$4.76M
Findings
2
Programs
1
Organization: City of North English, Ia (IA)
Year: 2022 Accepted: 2023-02-05
Auditor: Bergankdv

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
59775 2022-002 Material Weakness - I
636217 2022-002 Material Weakness - I

Programs

ALN Program Spent Major Findings
10.760 Water and Waste Disposal Systems for Rural Communities $4.76M Yes 1

Contacts

Name Title Type
WZF3F2PBT4L5 Tara Heyne Auditee
3196643810 Andrew Grice Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the City of North English, Iowa and is presented on the basis of cash receipts and disbursements, which is a basis of accounting other than accounting principles generally accepted in the United States of America. The information in this Schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in, the preparation of the cash basis financial statements. All pass-through entities listed above use the same CFDA numbers as the federal grantors to identify these grants and have not assigned any additional identifying numbers. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. WATER AND WASTE DISPOSAL SYSTEMS FOR RURAL COMMUNITIES (10.760) - Balances outstanding at the end of the audit period were 4933017.

Finding Details

Finding 2022-002
Audit Finding 2022-002 ? Water and Waste Disposal Systems for Rural Communities (CFDA 10.760); Grant Period ? Year Ended June 30, 2022; Department of Agriculture Criteria or Specific Requirement: Internal control that assures compliance with procurement requirements. Condition: During our audit, we noted the City did not have internal controls in place to ensure compliance with procurement compliance requirements. Questioned Costs: None Context: The City could be purchasing items that are not in line with prevailing rates. Effect: The City could be out of compliance with procurement compliance requirements. Cause: City personnel did not design or implement internal controls over procurement compliance requirements. Recommendation: Design and implement internal controls to ensure compliance with procurement compliance requirements.
Finding 2022-002
Audit Finding 2022-002 ? Water and Waste Disposal Systems for Rural Communities (CFDA 10.760); Grant Period ? Year Ended June 30, 2022; Department of Agriculture Criteria or Specific Requirement: Internal control that assures compliance with procurement requirements. Condition: During our audit, we noted the City did not have internal controls in place to ensure compliance with procurement compliance requirements. Questioned Costs: None Context: The City could be purchasing items that are not in line with prevailing rates. Effect: The City could be out of compliance with procurement compliance requirements. Cause: City personnel did not design or implement internal controls over procurement compliance requirements. Recommendation: Design and implement internal controls to ensure compliance with procurement compliance requirements.