FAC Explorer

Audit 306592

FY End
2023-09-30
Total Expended
$2.95M
Findings
2
Programs
11
Organization: City of Weslaco (TX)
Year: 2023 Accepted: 2024-05-17
Auditor: Carr Riggs & Ingram

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
397858 2023-001 Significant Deficiency - L
974300 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $2.24M Yes 1
16.710 Public Safety Partnership and Community Policing Grants $181,270 - 0
16.575 Crime Victim Assistance $65,502 - 0
16.609 Project Safe Neighborhoods $32,732 - 0
16.922 Equitable Sharing Program $24,019 - 0
16.588 Violence Against Women Formula Grants $21,559 - 0
16.810 Recovery Act Ð Assistance to Rural Law Enforcement to Combat Crime and Drugs Competitive Grant Program $19,840 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $11,811 - 0
11.307 Economic Adjustment Assistance $11,535 - 0
97.067 Homeland Security Grant Program $11,400 - 0
16.607 Federal Domestic Abuse - Bulletproof Vest Partnership Program $1,161 - 0

Contacts

Name Title Type
GJMZDZZAN4J3 Rosie Cavazos Auditee
9569683181 Matthew Montemayor Auditor
No contacts on file

Notes to SEFA

Title: General Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City of Weslaco, Texas and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the general purpose financial statements. De Minimis Rate Used: N Rate Explanation: The City of Weslaco has elected not to use the 10% of the minimis indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards presents the activity of all federal award programs of the City of Weslaco, Texas, for the year ended September 30, 2023. The reporting entity consists of the primary government, organizations for which the primary government is financially accountable, and other organizations for which the primary government is not accountable, but for which the nature and significance of their relationship with the primary government are such that exclusion would cause the reporting entity's financial statements to be misleading or incomplete.
Title: Sub-Recipients Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City of Weslaco, Texas and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the general purpose financial statements. De Minimis Rate Used: N Rate Explanation: The City of Weslaco has elected not to use the 10% of the minimis indirect cost rate allowed under the Uniform Guidance. During the year ended September 30, 2023, the City of Weslaco, Texas had no sub-recipients.
Title: Federal Loans and Loan Guarantees Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City of Weslaco, Texas and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the general purpose financial statements. De Minimis Rate Used: N Rate Explanation: The City of Weslaco has elected not to use the 10% of the minimis indirect cost rate allowed under the Uniform Guidance. During the year ended September 30, 2023, the City had no outstanding federal loans payable or loan guarantees.
Title: Federally Funded Insurance Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City of Weslaco, Texas and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the general purpose financial statements. De Minimis Rate Used: N Rate Explanation: The City of Weslaco has elected not to use the 10% of the minimis indirect cost rate allowed under the Uniform Guidance. During the year ended September 30, 2023, the City had no federally funded insurance.
Title: Noncash Awards Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City of Weslaco, Texas and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the general purpose financial statements. De Minimis Rate Used: N Rate Explanation: The City of Weslaco has elected not to use the 10% of the minimis indirect cost rate allowed under the Uniform Guidance. During the year ended September 30, 2023, the City did not have any federal awards in the form of noncash assistance.

Finding Details

Finding 2023-001
2023-001 L Reporting Compliance Requirement (Significant Deficiency in Internal Controls over Compliance and Noncompliance) Reference Number: 2023-001 L. Reporting Compliance Requirement ALN 21.027 Coronavirus State and Local Fiscal Recovery Fund Federal Award Agreement Number: 17460025442 Award Year: 2022-2023 Federal Agency: U.S. Department of Treasury Criteria: Non‐federal entities are required to establish and maintain effective internal controls over compliance in accordance with 2 CFR 200.328 and 31 CFR section 35.4 (c), states metropolitan cities and counties with a population below 250,000 residents that are allocated more than $10 million in SLFRF funding are required to submit quarterly Project and Expenditure Reports. Condition Found: During our review of the quarterly reporting process, CRI identified one quarterly report was not submitted and no documentation was maintained to support evidence that the report was reviewed and submitted. Cause: Documentation regarding Q1 2023 project and expenditure report was not maintained. Effect: The Department of Treasury uses the reports internally for oversight purposes and to fulfill Treasury’s transparency and legal obligations. The results of the City not submitting a report timely could lead to a finding of non‐compliance, which could result in development of corrective action plan or other consequences. Questioned Cost: $0 Recommendation: We recommend the City to document and maintain all quarterly reports that are submitted through the portal and include a printout of all reports submitted. Views of Responsible Officials: Management agrees with the findings. See corrective action plan beginning on page 228.
Finding 2023-001
2023-001 L Reporting Compliance Requirement (Significant Deficiency in Internal Controls over Compliance and Noncompliance) Reference Number: 2023-001 L. Reporting Compliance Requirement ALN 21.027 Coronavirus State and Local Fiscal Recovery Fund Federal Award Agreement Number: 17460025442 Award Year: 2022-2023 Federal Agency: U.S. Department of Treasury Criteria: Non‐federal entities are required to establish and maintain effective internal controls over compliance in accordance with 2 CFR 200.328 and 31 CFR section 35.4 (c), states metropolitan cities and counties with a population below 250,000 residents that are allocated more than $10 million in SLFRF funding are required to submit quarterly Project and Expenditure Reports. Condition Found: During our review of the quarterly reporting process, CRI identified one quarterly report was not submitted and no documentation was maintained to support evidence that the report was reviewed and submitted. Cause: Documentation regarding Q1 2023 project and expenditure report was not maintained. Effect: The Department of Treasury uses the reports internally for oversight purposes and to fulfill Treasury’s transparency and legal obligations. The results of the City not submitting a report timely could lead to a finding of non‐compliance, which could result in development of corrective action plan or other consequences. Questioned Cost: $0 Recommendation: We recommend the City to document and maintain all quarterly reports that are submitted through the portal and include a printout of all reports submitted. Views of Responsible Officials: Management agrees with the findings. See corrective action plan beginning on page 228.