FAC Explorer

Audit 305619

FY End
2023-09-30
Total Expended
$13.21M
Findings
2
Programs
18
Organization: City of San Angelo, Texas (TX)
Year: 2023 Accepted: 2024-05-06
Auditor: Armstrong Backus & CO LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
396021 2023-001 Significant Deficiency - A
972463 2023-001 Significant Deficiency - A

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $8.41M Yes 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $1.15M Yes 1
14.239 Home Investment Partnerships Program $831,725 Yes 0
20.106 Airport Improvement Program $822,928 - 0
14.218 Community Development Block Grants/entitlement Grants $749,170 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $293,763 - 0
20.205 Highway Planning and Construction $253,546 - 0
14.267 Continuum of Care Program $176,715 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $156,341 - 0
93.069 Public Health Emergency Preparedness $106,045 - 0
16.710 Public Safety Partnership and Community Policing Grants $92,654 - 0
93.991 Preventive Health and Health Services Block Grant $64,676 - 0
97.067 Homeland Security Grant Program $30,297 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $29,646 - 0
21.016 Equitable Sharing $27,664 - 0
20.219 Recreational Trails Program $18,417 - 0
16.607 Bulletproof Vest Partnership Program $4,278 - 0
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $741 - 0

Contacts

Name Title Type
KZC2VLA6F2P9 Tina Dierschke Auditee
3256574270 Gayla C. Thornton Auditor
No contacts on file

Notes to SEFA

Title: NOTE A: GENERAL Accounting Policies: General; Basis of Accounting; Sub-recipient Funding; Outstanding Loans De Minimis Rate Used: Y Rate Explanation: The City has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards presents the activity of all applicable federal awards of the City of San Angelo for the year ended September 30, 2023. Federal awards received directly from federal agencies as well as federal awards passed through other government agencies are included on the Schedule. Federal awards include expenditures funded with program income but exclude expenditures funded with City matching funds. Federal programs were accounted for in Special Revenue and Capital Projects governmental fund types and the Enterprise proprietary fund type. The City has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.
Title: NOTE B: BASIS OF ACCOUNTING Accounting Policies: General; Basis of Accounting; Sub-recipient Funding; Outstanding Loans De Minimis Rate Used: Y Rate Explanation: The City has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting (accrual basis for proprietary funds) to the extent grants are approved and applicable government cost principles specified by each grant, contract, and agreement are allowed. Under those cost principles, certain types of expenditures are not allowable or are limited as to reimbursement. The City does not recover indirect costs unless expressly allowed by each award. Federal grant revenues are generally considered to be earned to the extent of expenditures made under the provisions of the grant and, accordingly, when such funds are received, they are recorded as deferred revenues until earned.
Title: NOTE C: SUB-RECIPIENT FUNDING Accounting Policies: General; Basis of Accounting; Sub-recipient Funding; Outstanding Loans De Minimis Rate Used: Y Rate Explanation: The City has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Of the federal expenditures presented in the Schedule of Expenditures of Federal Awards, the City provided federal awards to sub-recipients totaling $758,273. These awards were funded to various sub-recipients under the HOME Investment Partnership Program as follows: See the Notes to the SEFA for chart/table.
Title: NOTE D: OUTSTANDING LOANS Accounting Policies: General; Basis of Accounting; Sub-recipient Funding; Outstanding Loans De Minimis Rate Used: Y Rate Explanation: The City has elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The City has provided loans through the HOME Investment Partnership Program. The outstanding balance of loans at September 30, 2023 was $56,845.

Finding Details

Finding 2023-001
Repeat Finding: No Type of Finding: Significant Deficiency Description: Overtime Approval Criteria: Timecards must be approved by department managers prior to payroll processing. Through this process, overtime must be approved. Condition: There were noted instances of timecards initiated and approved by the same person, and there were instances of timecards calculating excessive overtime per payroll for two employees, one of which had the authority to approve the timecards. Cause: Approvals for overtime worked were provided by an employee who also entered and was paid for excessive overtime. She approved excessive overtime for herself and another employee. Effect: Overtime was paid to two employees for excessive overtime over several pay periods. Context: An automated timecard system is used by the department, but overrides were made to input and approve excessive overtime. Recommendation: Work with the automated timecard system company to provide reports of overrides made. Designate a department head that does not have access to overrides in the timecard system to approve all time worked. Views of Responsible Officials: See Corrective Action Plan.
Finding 2023-001
Repeat Finding: No Type of Finding: Significant Deficiency Description: Overtime Approval Criteria: Timecards must be approved by department managers prior to payroll processing. Through this process, overtime must be approved. Condition: There were noted instances of timecards initiated and approved by the same person, and there were instances of timecards calculating excessive overtime per payroll for two employees, one of which had the authority to approve the timecards. Cause: Approvals for overtime worked were provided by an employee who also entered and was paid for excessive overtime. She approved excessive overtime for herself and another employee. Effect: Overtime was paid to two employees for excessive overtime over several pay periods. Context: An automated timecard system is used by the department, but overrides were made to input and approve excessive overtime. Recommendation: Work with the automated timecard system company to provide reports of overrides made. Designate a department head that does not have access to overrides in the timecard system to approve all time worked. Views of Responsible Officials: See Corrective Action Plan.