FAC Explorer

Audit 57183

FY End
2022-12-31
Total Expended
$1.51M
Findings
2
Programs
3
Organization: Borough of Lititz (PA)
Year: 2022 Accepted: 2023-03-29
Auditor: Trout CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
61634 2022-003 Significant Deficiency - P
638076 2022-003 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
20.205 Highway Planning and Construction $1.18M Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $321,219 - 0
66.466 Chesapeake Bay Program $8,442 - 0

Contacts

Name Title Type
ELLAPBBR6WM6 Robert McFadden Auditee
7176262044 Krista Showers Auditor
No contacts on file

Notes to SEFA

Title: Note 3 - COVID-19 Accounting Policies: The accompanying schedule of expenditures of federal awards is prepared on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Federal funding provided by Congress to address the COVID-19 pandemic is identified by "COVID-19" in the federal program column of the schedule of expenditures of federal awards. This includes new grants created be pandemic-related legislation, as well as incremental funding for existing federal programs.
Title: Note 4 - Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Accounting Policies: The accompanying schedule of expenditures of federal awards is prepared on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Borough is considered a non-entitlement unit of local government (NEU) and is not a subrecipient under the CSLFRF program. Per the U.S. Department of Treasury's Compliance and Reporting Guidance for CSLFRF, the Borough is a recipient that reports directly to Treasury.

Finding Details

Finding 2022-003
#2022-003 ? Highway Planning and Construction Cluster: Highway Planning and Construction - AL #20.205, Year Ended December 31, 2022 Criteria: As part of the Uniform Guidance, organizations are required to have written procurement policies for Federal awards. Statement of Condition: The Borough did not have written procurement policies before December 31, 2022. Cause and Effect: The Borough was aware of these requirements. However, written procurement policies were not drafted and presented to Borough Council before December 31, 2022. Questioned Costs: None Identification of Repeat Finding: No Recommendation: We recommend that the Borough prepare the required procurement policies as soon as possible.
Finding 2022-003
#2022-003 ? Highway Planning and Construction Cluster: Highway Planning and Construction - AL #20.205, Year Ended December 31, 2022 Criteria: As part of the Uniform Guidance, organizations are required to have written procurement policies for Federal awards. Statement of Condition: The Borough did not have written procurement policies before December 31, 2022. Cause and Effect: The Borough was aware of these requirements. However, written procurement policies were not drafted and presented to Borough Council before December 31, 2022. Questioned Costs: None Identification of Repeat Finding: No Recommendation: We recommend that the Borough prepare the required procurement policies as soon as possible.