FAC Explorer

Finding 513033 (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.

Corrective Action Plan

When the City of Redfield was made aware of the late filing, the filing was completed within 24 hours.

Categories

No categories assigned yet.

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