Finding 1205813 (2024-006)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2026-04-02
Audit: 397558
Organization: City of Tower, Minnesota (MN)
Auditor: SCHUTZ CPA LTD

AI Summary

  • Core Issue: Large construction bills were paid late, violating the 35/45 day payment requirement.
  • Impacted Requirements: Minnesota Statute Section 471.425 mandates prompt payment and interest for late payments.
  • Recommended Follow-Up: Improve cash flow management on major projects to ensure timely vendor payments.

Finding Text

Condition: There were several large construction contract bills paid after the 35/45 day requirement. Checks were issued and not sent to the vendor in a timely fashion and no interest was remitted. Criteria: Minnesota Statute Section 471.425 requires prompt payment of local government bills. The standard payment period is 35 days from receipt for city councils that meet at least once a month and 45 days from receipts of goods or services or invoice whichever is later, for city councils that do not meet at least once a month. For bills not paid in the established time period the city is to pay interest of 1.5% per month. Cause: The City was experiencing cash flow issues related to timing of payments of a large construction project. Effect: Vendors were not properly reimbursed. Recommendation: Cash flow on major projects should be better managed to allow payments to vendors be made in a timely manner.

Corrective Action Plan

Management will better plan construction projects and secure alternate funding to ensure cash flows sufficient to fulfill compliance requirements.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1205808 2024-001
    Material Weakness Repeat
  • 1205809 2024-002
    Material Weakness Repeat
  • 1205810 2024-003
    Material Weakness Repeat
  • 1205811 2024-004
    Material Weakness Repeat
  • 1205812 2024-005
    Material Weakness Repeat
  • 1205814 2024-007
    Material Weakness Repeat
  • 1205815 2024-008
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.864 GRANT PROGRAM TO ESTABLISH A FUND FOR FINANCING WATER AND WASTEWATER PROJECTS $2.78M
10.933 WETLAND MITIGATION BANKING PROGRAM $397,415
93.569 COMMUNITY SERVICES BLOCK GRANT $49,400
84.425 EDUCATION STABILIZATION FUND $4,543
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $3,838