Finding 1218734 (2025-004)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-06-25
Audit: 404825
Organization: City of Hill City (MN)

AI Summary

  • Core Issue: The City lacks a written suspension and debarment policy, which is required by the Uniform Guidance.
  • Impacted Requirements: Compliance with §180.995 of the Uniform Guidance is not met, risking improper use of federal funds.
  • Recommended Follow-Up: The City should create and implement a compliant written suspension and debarment policy or procedures.

Finding Text

Federal Agency: Environmental Protection Agency Federal Program Name: Capitalization Grants for Drinking Water State Revolving Fund Assistance Listing Number: 66.468 Federal Award Identification Number and Year: DW PFG F2022 IIJA1-EC, 2025 Pass-Through Agency: Minnesota Department of Employment and Economic Development Pass-Through Number(s): N/A Award Period: January 1, 2025, through December 31, 2025 Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: The Uniform Guidance requires the City to have either a written suspension and debarment policy or procedures in place per §180.995. Condition: The City does not have a written suspension and debarment policy or procedures in place. Questioned costs: No noncompliance noted. Context: The City does not have a written suspension and debarment policy or procedures in place. Cause: The City was unaware of this requirement. Effect: The City is not in compliance with this policy requirement. This could result in improper contracts being paid with federal funds. Repeat Finding: No Recommendation: We recommend the City implement a written suspension debarment policy or procedures that comply with the Uniform Guidance. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

Suspension and Debarment Recommendation: We recommend the City implement a written suspension debarment policy or procedures that comply with the Uniform Guidance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City will adopt a formal suspension and debarment policy. Name of the contact person responsible for corrective action: Tami Meyer Planned completion date for corrective action plan: December 31, 2026

Categories

Procurement, Suspension & Debarment Material Weakness

Other Findings in this Audit

  • 1218733 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
66.468 DRINKING WATER STATE REVOLVING FUND $1.52M