FAC Explorer

Audit 7522

FY End
2023-06-30
Total Expended
$3.81M
Findings
2
Programs
2
Organization: Sanitation District No. 1 of Northern Kentucky (KY)
Year: 2023 Accepted: 2023-12-19
Auditor: Chamberlin Owen & CO INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
5628 2023-001 Significant Deficiency - A
582070 2023-001 Significant Deficiency - A

Programs

ALN Program Spent Major Findings
66.458 Capitalization Grants for Clean Water State Revolving Funds $3.79M Yes 1
66.605 Performance Partnership Grants $23,070 - 0

Contacts

Name Title Type
Q6LGJGLUJJZ3 Debbie Vinson Auditee
8595787462 John Chamberlin Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 Accounting Policies: This schedule is presented on the modified accrual basis of accounting. There are no subrecipients of these funds De Minimis Rate Used: N Rate Explanation: The Auditee directly allocates 100 percent of program costs This schedule is presented on the modified accrual basis of accounting.
Title: NOTE 2 Accounting Policies: This schedule is presented on the modified accrual basis of accounting. There are no subrecipients of these funds De Minimis Rate Used: N Rate Explanation: The Auditee directly allocates 100 percent of program costs There are no subrecipients of these funds
Title: NOTE 3 Accounting Policies: This schedule is presented on the modified accrual basis of accounting. There are no subrecipients of these funds De Minimis Rate Used: N Rate Explanation: The Auditee directly allocates 100 percent of program costs The Program directly allocates 100% of program costs and has no indirect costs

Finding Details

Finding 2023-001
Finding 2023-01 – No Written Policies or Procedures, or Standards of Conduct Relative to Federal Awards Criteria – Written policies, procedures, or standards of conduct relative to federal awards are required by 2 U.S. Code of Federal Regulations (CFR) Part 200: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subparts D and E (Sections 2 CFR 200.300 and 200.400, respectively.) Condition – Sanitation District No. 1 does not have formalized written policies, procedures, or standards of conduct relative to federal awards. Effect – Effective and consistent internal control over compliance relative to federal awards cannot be maintained and monitored without written policies, procedures or standards of conduct. Recommendation – Sanitation District No. 1 should prepare written policies, procedures, or standards of conduct that document internal controls necessary to ensure compliance over the expenditure of federal awards. Management’s Response – Management will prepare written policies to ensure internal control over compliance is documented.
Finding 2023-001
Finding 2023-01 – No Written Policies or Procedures, or Standards of Conduct Relative to Federal Awards Criteria – Written policies, procedures, or standards of conduct relative to federal awards are required by 2 U.S. Code of Federal Regulations (CFR) Part 200: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subparts D and E (Sections 2 CFR 200.300 and 200.400, respectively.) Condition – Sanitation District No. 1 does not have formalized written policies, procedures, or standards of conduct relative to federal awards. Effect – Effective and consistent internal control over compliance relative to federal awards cannot be maintained and monitored without written policies, procedures or standards of conduct. Recommendation – Sanitation District No. 1 should prepare written policies, procedures, or standards of conduct that document internal controls necessary to ensure compliance over the expenditure of federal awards. Management’s Response – Management will prepare written policies to ensure internal control over compliance is documented.