FAC Explorer

Audit 314888

FY End
2022-09-30
Total Expended
$11.59M
Findings
10
Programs
21
Organization: City of Port Arthur (TX)
Year: 2022 Accepted: 2024-07-11
Auditor: Pattillo Brown & Hill LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
478192 2022-002 Significant Deficiency Yes L
478193 2022-002 Significant Deficiency Yes L
478194 2022-002 Significant Deficiency Yes L
478195 2022-002 Significant Deficiency Yes L
478196 2022-002 Significant Deficiency Yes L
1054634 2022-002 Significant Deficiency Yes L
1054635 2022-002 Significant Deficiency Yes L
1054636 2022-002 Significant Deficiency Yes L
1054637 2022-002 Significant Deficiency Yes L
1054638 2022-002 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $2.90M Yes 0
20.507 Federal Transit_formula Grants $1.95M Yes 1
14.218 Community Development Block Grants/entitlement Grants $1.30M Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $845,950 Yes 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $646,489 - 0
93.268 Immunization Cooperative Agreements $470,153 - 0
14.239 Home Investment Partnerships Program $381,022 - 0
97.039 Disaster Grants - Public Assistance (presidentially Declared Disasters) $313,596 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $227,550 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $101,617 - 0
93.994 Maternal and Child Health Services Block Grant to the States $57,763 - 0
93.558 Temporary Assistance for Needy Families $45,164 - 0
93.556 Promoting Safe and Stable Families $33,192 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $18,847 - 0
93.991 Preventive Health and Health Services Block Grant $15,386 - 0
20.600 State and Community Highway Safety $13,378 - 0
20.527 Public Transportation Emergency Relief Program $11,320 - 0
93.069 Public Health Emergency Preparedness $7,669 - 0
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $5,970 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $3,549 - 0
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $2,627 Yes 1

Contacts

Name Title Type
EMVNEFYW2KN4 Lynda Boswell Auditee
4099838186 Paula Lowe Auditor
No contacts on file

Notes to SEFA

Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the City of Port Arthur, Texas (the City) under programs of the federal government for the fiscal year ended September 30, 2022. The information in this schedule are 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). Because this Schedule present only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City. The City accounts for awards under federal programs in the General and Special Revenue governmental funds. All federal grants are subject to review by the grantor agencies. Any expenditures identified by the grantor agencies as disallowed could require reimbursement to the grantor agency from the City’s general fund. De Minimis Rate Used: N Rate Explanation: The City has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following, as applicable, the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedules represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
Title: COMINGLED ASSISTANCE – FEDERAL TRANSIT – FORMULA GRANT Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the City of Port Arthur, Texas (the City) under programs of the federal government for the fiscal year ended September 30, 2022. The information in this schedule are 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). Because this Schedule present only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City. The City accounts for awards under federal programs in the General and Special Revenue governmental funds. All federal grants are subject to review by the grantor agencies. Any expenditures identified by the grantor agencies as disallowed could require reimbursement to the grantor agency from the City’s general fund. De Minimis Rate Used: N Rate Explanation: The City has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The City’s Transit program is funded through a combination of federal and state awards, as well as local program income. The federal portion of the expenditures related to the program is not separately identifiable because of comingling assistance from State funding
Title: RELATIONSHIP TO FEDERAL FINANCIAL REPORTS Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the City of Port Arthur, Texas (the City) under programs of the federal government for the fiscal year ended September 30, 2022. The information in this schedule are 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). Because this Schedule present only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City. The City accounts for awards under federal programs in the General and Special Revenue governmental funds. All federal grants are subject to review by the grantor agencies. Any expenditures identified by the grantor agencies as disallowed could require reimbursement to the grantor agency from the City’s general fund. De Minimis Rate Used: N Rate Explanation: The City has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Grant expenditures reports as of September 30, 2022, which have been submitted to grantor agencies will, in some cases, differ slightly from amounts disclosed herein. The reports prepared for grantor agencies are typically prepared at a later date and often reflect refined estimates of year-end accruals. The reports will agree at termination of the grant as the discrepancies noted are timing differences.
Title: EXPENDITURES INCURRED IN A PRIOR YEAR Accounting Policies: The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the City of Port Arthur, Texas (the City) under programs of the federal government for the fiscal year ended September 30, 2022. The information in this schedule are 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). Because this Schedule present only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City. The City accounts for awards under federal programs in the General and Special Revenue governmental funds. All federal grants are subject to review by the grantor agencies. Any expenditures identified by the grantor agencies as disallowed could require reimbursement to the grantor agency from the City’s general fund. De Minimis Rate Used: N Rate Explanation: The City has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The City disclosed amounts in the Schedule of Expenditures of Federal Awards and the Schedule of Expenditures of State Awards that were incurred in a prior year as follows: Description Amount Disaster Grants - Public Assistance - Hurricane Ike $ 36,523 Disaster Grants - Public Assistance - Hurricane Harvey 2,902,979 Disaster Grants - Public Assistance - Hurricane Laura 1,027,683 Disaster Grants - Public Assistance - Winter Storms 160,433 $ 2,939,502

Finding Details

Finding 2022-002
Finding 2022-002: Untimely and Inaccurate Reporting ALNs 20.507, 20.526 – Federal Transit Cluster Federal Agency: U.S. Department of Transportation Type of Finding: Significant Deficiency in Internal Control over Noncompliance and Noncompliance Finding Criteria The City is required to request for reimbursement within 90 days of disbursements. Management is responsible for establishing and maintaining effective internal controls over accurately and timely reporting for grants. Condition During our audit, we noted selected reports were not submitted in a timely manner and contained inaccurate information. Cause The City’s internal controls over reporting accurate information on a timely basis are not adequately designed. Effect or Potential Effect The City may submit inaccurate and/or untimely reports. Recommendation We recommend policies and procedures be put into place to establish effective internal controls surrounding reporting to ensure reports are submitted accurately and timely. Views of Responsible Official(s) and Planned Corrective Actions See corrective action plan.
Finding 2022-002
Finding 2022-002: Untimely and Inaccurate Reporting ALNs 20.507, 20.526 – Federal Transit Cluster Federal Agency: U.S. Department of Transportation Type of Finding: Significant Deficiency in Internal Control over Noncompliance and Noncompliance Finding Criteria The City is required to request for reimbursement within 90 days of disbursements. Management is responsible for establishing and maintaining effective internal controls over accurately and timely reporting for grants. Condition During our audit, we noted selected reports were not submitted in a timely manner and contained inaccurate information. Cause The City’s internal controls over reporting accurate information on a timely basis are not adequately designed. Effect or Potential Effect The City may submit inaccurate and/or untimely reports. Recommendation We recommend policies and procedures be put into place to establish effective internal controls surrounding reporting to ensure reports are submitted accurately and timely. Views of Responsible Official(s) and Planned Corrective Actions See corrective action plan.
Finding 2022-002
Finding 2022-002: Untimely and Inaccurate Reporting ALNs 20.507, 20.526 – Federal Transit Cluster Federal Agency: U.S. Department of Transportation Type of Finding: Significant Deficiency in Internal Control over Noncompliance and Noncompliance Finding Criteria The City is required to request for reimbursement within 90 days of disbursements. Management is responsible for establishing and maintaining effective internal controls over accurately and timely reporting for grants. Condition During our audit, we noted selected reports were not submitted in a timely manner and contained inaccurate information. Cause The City’s internal controls over reporting accurate information on a timely basis are not adequately designed. Effect or Potential Effect The City may submit inaccurate and/or untimely reports. Recommendation We recommend policies and procedures be put into place to establish effective internal controls surrounding reporting to ensure reports are submitted accurately and timely. Views of Responsible Official(s) and Planned Corrective Actions See corrective action plan.
Finding 2022-002
Finding 2022-002: Untimely and Inaccurate Reporting ALNs 20.507, 20.526 – Federal Transit Cluster Federal Agency: U.S. Department of Transportation Type of Finding: Significant Deficiency in Internal Control over Noncompliance and Noncompliance Finding Criteria The City is required to request for reimbursement within 90 days of disbursements. Management is responsible for establishing and maintaining effective internal controls over accurately and timely reporting for grants. Condition During our audit, we noted selected reports were not submitted in a timely manner and contained inaccurate information. Cause The City’s internal controls over reporting accurate information on a timely basis are not adequately designed. Effect or Potential Effect The City may submit inaccurate and/or untimely reports. Recommendation We recommend policies and procedures be put into place to establish effective internal controls surrounding reporting to ensure reports are submitted accurately and timely. Views of Responsible Official(s) and Planned Corrective Actions See corrective action plan.
Finding 2022-002
Finding 2022-002: Untimely and Inaccurate Reporting ALNs 20.507, 20.526 – Federal Transit Cluster Federal Agency: U.S. Department of Transportation Type of Finding: Significant Deficiency in Internal Control over Noncompliance and Noncompliance Finding Criteria The City is required to request for reimbursement within 90 days of disbursements. Management is responsible for establishing and maintaining effective internal controls over accurately and timely reporting for grants. Condition During our audit, we noted selected reports were not submitted in a timely manner and contained inaccurate information. Cause The City’s internal controls over reporting accurate information on a timely basis are not adequately designed. Effect or Potential Effect The City may submit inaccurate and/or untimely reports. Recommendation We recommend policies and procedures be put into place to establish effective internal controls surrounding reporting to ensure reports are submitted accurately and timely. Views of Responsible Official(s) and Planned Corrective Actions See corrective action plan.
Finding 2022-002
Finding 2022-002: Untimely and Inaccurate Reporting ALNs 20.507, 20.526 – Federal Transit Cluster Federal Agency: U.S. Department of Transportation Type of Finding: Significant Deficiency in Internal Control over Noncompliance and Noncompliance Finding Criteria The City is required to request for reimbursement within 90 days of disbursements. Management is responsible for establishing and maintaining effective internal controls over accurately and timely reporting for grants. Condition During our audit, we noted selected reports were not submitted in a timely manner and contained inaccurate information. Cause The City’s internal controls over reporting accurate information on a timely basis are not adequately designed. Effect or Potential Effect The City may submit inaccurate and/or untimely reports. Recommendation We recommend policies and procedures be put into place to establish effective internal controls surrounding reporting to ensure reports are submitted accurately and timely. Views of Responsible Official(s) and Planned Corrective Actions See corrective action plan.
Finding 2022-002
Finding 2022-002: Untimely and Inaccurate Reporting ALNs 20.507, 20.526 – Federal Transit Cluster Federal Agency: U.S. Department of Transportation Type of Finding: Significant Deficiency in Internal Control over Noncompliance and Noncompliance Finding Criteria The City is required to request for reimbursement within 90 days of disbursements. Management is responsible for establishing and maintaining effective internal controls over accurately and timely reporting for grants. Condition During our audit, we noted selected reports were not submitted in a timely manner and contained inaccurate information. Cause The City’s internal controls over reporting accurate information on a timely basis are not adequately designed. Effect or Potential Effect The City may submit inaccurate and/or untimely reports. Recommendation We recommend policies and procedures be put into place to establish effective internal controls surrounding reporting to ensure reports are submitted accurately and timely. Views of Responsible Official(s) and Planned Corrective Actions See corrective action plan.
Finding 2022-002
Finding 2022-002: Untimely and Inaccurate Reporting ALNs 20.507, 20.526 – Federal Transit Cluster Federal Agency: U.S. Department of Transportation Type of Finding: Significant Deficiency in Internal Control over Noncompliance and Noncompliance Finding Criteria The City is required to request for reimbursement within 90 days of disbursements. Management is responsible for establishing and maintaining effective internal controls over accurately and timely reporting for grants. Condition During our audit, we noted selected reports were not submitted in a timely manner and contained inaccurate information. Cause The City’s internal controls over reporting accurate information on a timely basis are not adequately designed. Effect or Potential Effect The City may submit inaccurate and/or untimely reports. Recommendation We recommend policies and procedures be put into place to establish effective internal controls surrounding reporting to ensure reports are submitted accurately and timely. Views of Responsible Official(s) and Planned Corrective Actions See corrective action plan.
Finding 2022-002
Finding 2022-002: Untimely and Inaccurate Reporting ALNs 20.507, 20.526 – Federal Transit Cluster Federal Agency: U.S. Department of Transportation Type of Finding: Significant Deficiency in Internal Control over Noncompliance and Noncompliance Finding Criteria The City is required to request for reimbursement within 90 days of disbursements. Management is responsible for establishing and maintaining effective internal controls over accurately and timely reporting for grants. Condition During our audit, we noted selected reports were not submitted in a timely manner and contained inaccurate information. Cause The City’s internal controls over reporting accurate information on a timely basis are not adequately designed. Effect or Potential Effect The City may submit inaccurate and/or untimely reports. Recommendation We recommend policies and procedures be put into place to establish effective internal controls surrounding reporting to ensure reports are submitted accurately and timely. Views of Responsible Official(s) and Planned Corrective Actions See corrective action plan.
Finding 2022-002
Finding 2022-002: Untimely and Inaccurate Reporting ALNs 20.507, 20.526 – Federal Transit Cluster Federal Agency: U.S. Department of Transportation Type of Finding: Significant Deficiency in Internal Control over Noncompliance and Noncompliance Finding Criteria The City is required to request for reimbursement within 90 days of disbursements. Management is responsible for establishing and maintaining effective internal controls over accurately and timely reporting for grants. Condition During our audit, we noted selected reports were not submitted in a timely manner and contained inaccurate information. Cause The City’s internal controls over reporting accurate information on a timely basis are not adequately designed. Effect or Potential Effect The City may submit inaccurate and/or untimely reports. Recommendation We recommend policies and procedures be put into place to establish effective internal controls surrounding reporting to ensure reports are submitted accurately and timely. Views of Responsible Official(s) and Planned Corrective Actions See corrective action plan.