FAC Explorer

Audit 307859

FY End
2023-09-30
Total Expended
$1.40M
Findings
2
Programs
6
Organization: City of Donna, Texas (TX)
Year: 2023 Accepted: 2024-06-03
Auditor: Cascos & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
399366 2023-001 Significant Deficiency - L
975808 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
97.067 Homeland Security Grant Program $47,911 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $36,465 Yes 0
16.710 Public Safety Partnership and Community Policing Grants $29,928 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $13,637 - 0
20.616 National Priority Safety Programs $9,978 - 0
20.600 State and Community Highway Safety $9,902 - 0

Contacts

Name Title Type
JJN6A8LSFC84 David Vasquez Auditee
9564646913 Carlos Cascos Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting. The City’s significant accounting policies, including the modified accrual basis of accounting, are presented in Note 1 of the basic financial statements. The Schedule of Expenditures of Federal Awards 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 of the amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The City did not elect to use the de minimis cost rate of 10% as described at 2 CFR §200.414(f) - Indirect (F&A) costs.

Finding Details

Finding 2023-001
Criteria: The American Rescue Plan Act (ARPA) was signed into law and established the Coronavirus State Fiscal Recovery Fund and Coronavirus Local Fiscal Recovery Fund, which together make up the Coronavirus State and Local Fiscal Recovery Funds (“SLFRF”) program. Per review of the Compliance and Reporting Guidance for the SLFRF program, metropolitan cities with a population below 250,000 residents that are allocated less than $10 million in SLRFR funding are required to submit an annual Project and Expenditure Report by April 30th. Condition: During our review of the federal program, we noted that the City did not submit the required report by April 30th. The report was submitted on August 30th. Cause: The City lacks internal controls over the reporting deadlines for the program. Effect: Without proper internal controls, the City cannot prevent or detect reporting deadlines. Failure to submit the Project and Expenditure Report timely may lead to noncompliance with federal requirements. Questioned Costs: $0 Recommendation: We recommend the City adhere to the Compliance and Reporting Guidance for the SLFRF program and establish internal controls to ensure the City submits required reports when they are due. Management’s views: Management agrees with the finding. See corrective action plan on page 137.
Finding 2023-001
Criteria: The American Rescue Plan Act (ARPA) was signed into law and established the Coronavirus State Fiscal Recovery Fund and Coronavirus Local Fiscal Recovery Fund, which together make up the Coronavirus State and Local Fiscal Recovery Funds (“SLFRF”) program. Per review of the Compliance and Reporting Guidance for the SLFRF program, metropolitan cities with a population below 250,000 residents that are allocated less than $10 million in SLRFR funding are required to submit an annual Project and Expenditure Report by April 30th. Condition: During our review of the federal program, we noted that the City did not submit the required report by April 30th. The report was submitted on August 30th. Cause: The City lacks internal controls over the reporting deadlines for the program. Effect: Without proper internal controls, the City cannot prevent or detect reporting deadlines. Failure to submit the Project and Expenditure Report timely may lead to noncompliance with federal requirements. Questioned Costs: $0 Recommendation: We recommend the City adhere to the Compliance and Reporting Guidance for the SLFRF program and establish internal controls to ensure the City submits required reports when they are due. Management’s views: Management agrees with the finding. See corrective action plan on page 137.