FAC Explorer

Audit 7454

FY End
2022-06-30
Total Expended
$771,094
Findings
2
Programs
2
Organization: City of Muldraugh (KY)
Year: 2022 Accepted: 2023-12-19
Auditor: Sk Lee CPAS Psc

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
5609 2022-004 - - A
582051 2022-004 - - A

Programs

ALN Program Spent Major Findings
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $643,427 Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $127,667 - 0

Contacts

Name Title Type
ZKV8ZLVB9JN3 Lynette McAdams Auditee
5029422824 Sammy K. Lee Auditor
No contacts on file

Notes to SEFA

Title: None 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 and/or OMB A-87, Cost Principles for State, Local, and Indian Tribal Governments, 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: Y Rate Explanation: The auditee used the de minimis cost rate None

Finding Details

Finding 2022-004
NON-COMPLIANCE 2022-004 Late Submission of Data Collection Form Condition: The City is required to submit its Data Collection Form by March 31, 2023. Criteria: The City did not submit its required report by its due date. Cause: The oversight was due to the City not knowing they were single audit. Effect: Noncompliance with filing requirements. Recommendation: The City should complete their Data Collection Form by the required date. Views of Responsible Officials: Management agrees with recommendation.
Finding 2022-004
NON-COMPLIANCE 2022-004 Late Submission of Data Collection Form Condition: The City is required to submit its Data Collection Form by March 31, 2023. Criteria: The City did not submit its required report by its due date. Cause: The oversight was due to the City not knowing they were single audit. Effect: Noncompliance with filing requirements. Recommendation: The City should complete their Data Collection Form by the required date. Views of Responsible Officials: Management agrees with recommendation.