FAC Explorer

Finding 1089475 (2023-002)

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Requirement
L
Questioned Costs
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Year
2023
Accepted
2024-12-04
Audit: 330908
Organization: City of Redfield (SD)
Auditor: Kohlman Bierschbach & Anderson LLP

AI Summary

  • Core Issue: The City failed to submit required budget and balance sheet forms on time for the Water and Waste Disposal program.
  • Impacted Requirements: Forms RD 442-2 and RD 442-3 were submitted late, violating Rural Development deadlines.
  • Recommended Follow-Up: Ensure timely preparation and submission of all required forms to avoid future delays.

Finding Text

Major Federal Program: The major federal program affected is Water and Waste Disposal Systems for Rural Communities - #10.760. Criteria: Rural Development required the City to file Form RD 442-2, Statement of Budget, Income and Equity, and Form RD 442-3, Balance Sheet by the required due dates. Condition Found: The Form RD 442-2 for 2024 was required to be filed on December 1, 2023 and Form RD 442-3 for 2023 was required to be filed on April 1, 2024, but both were not submitted until July 2024. Cause: The City did not prepare the required forms in a timely manner. Effect: The required forms were not submitted to Rural Development by the required due date. Questioned Costs: There were no questioned costs. Repeat Finding: This finding has not previously been reported. Recommendation: We recommend that required forms be submitted in a timely manner.

Categories

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Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
10.760 Water and Waste Disposal Systems for Rural Communities $5.97M
20.106 Airport Improvement Program $20,036
93.301 Small Rural Hospital Improvement Grant Program $13,011
39.003 Donation of Federal Surplus Personal Property $1,020