FAC Explorer

Finding 1131396 (2024-003)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-04-14
Audit: 353561
Organization: City of Fosston (MN)
Auditor: Brady Martz & Associates PC

AI Summary

  • Issue: The City submitted the SF-425 report two weeks late, missing the 30-day deadline.
  • Requirement: Timely submission of reports is crucial for compliance with grant conditions.
  • Follow-up: The City plans to review and improve procedures to meet all reporting deadlines.

Finding Text

Federal Program Economic Adjustment Assistance Program (AL 11.307) U.S. Department of Commerce Reporting Criteria Reporting requirements require the City to submit the SF-425 report no later than 30 days following the end of the semi-annual period. Condition The City submitted one semi-annual SF-425 report two weeks after the deadline. Questioned Costs None Context The City did not file the report timely. Cause Management oversight. Effect The City was not in compliance with the reporting requirements of the grant. Repeat Finding No Recommendation The City should implement procedures to ensure all reporting deadlines are met. Views of Responsible Officials and Planned Corrective Actions The City agrees with the recommendation and will review its policies and procedures.

Categories

Reporting

Other Findings in this Audit

  • 554954 2024-003
    Significant Deficiency
  • 554955 2024-004
    Material Weakness Repeat
  • 1131397 2024-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
11.307 Economic Adjustment Assistance $3.01M
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $56,355
20.509 Formula Grants for Rural Areas and Tribal Transit Program $52,728
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $43,392
20.600 State and Community Highway Safety $4,159
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $681