FAC Explorer

Audit 320188

FY End
2022-09-30
Total Expended
$1.46M
Findings
8
Programs
7
Organization: City of Pass Christian Mississippi (MS)
Year: 2022 Accepted: 2024-09-20
Auditor: Wright Ward Hatten and Guel

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
497435 2022-007 Material Weakness - P
497436 2022-007 Material Weakness - P
497437 2022-007 Material Weakness - P
497438 2022-007 Material Weakness - P
1073877 2022-007 Material Weakness - P
1073878 2022-007 Material Weakness - P
1073879 2022-007 Material Weakness - P
1073880 2022-007 Material Weakness - P

Programs

ALN Program Spent Major Findings
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1.21M Yes 1
97.042 Emergency Management Performance Grants $40,708 - 0
16.592 Local Law Enforcement Block Grant $14,618 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $13,841 - 0
84.186 Safe and Drug-Free Schools and Communities $4,472 - 0
15.435 Gomesa $3,600 - 0
66.458 Clean Water State Revolving Fund $0 - 0

Contacts

Name Title Type
EA3BE5V7VG23 Marian Governor Auditee
2283523311 Michael Guel 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 and is presented on the modified-accrual basis of accounting. Differences between the granting-agency basis of accounting and the basis of accounting used by the City in preparing its financial fund statements may occur. De Minimis Rate Used: N Rate Explanation: The City has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. This schedule includes the federal award activity of the City of Pass Christian Mississippi under programs
Title: General Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City and is presented on the modified-accrual basis of accounting. Differences between the granting-agency basis of accounting and the basis of accounting used by the City in preparing its financial fund statements may occur. De Minimis Rate Used: N Rate Explanation: The City has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. of the federal government of the year ended September 30, 2022. The information in this schedule is
Title: General Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City and is presented on the modified-accrual basis of accounting. Differences between the granting-agency basis of accounting and the basis of accounting used by the City in preparing its financial fund statements may occur. De Minimis Rate Used: N Rate Explanation: The City has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200,
Title: General Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City and is presented on the modified-accrual basis of accounting. Differences between the granting-agency basis of accounting and the basis of accounting used by the City in preparing its financial fund statements may occur. De Minimis Rate Used: N Rate Explanation: The City has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Uniform Administrative Requirement, Cost Principles, and Audit Requirements for Federal Awards
Title: General Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City and is presented on the modified-accrual basis of accounting. Differences between the granting-agency basis of accounting and the basis of accounting used by the City in preparing its financial fund statements may occur. De Minimis Rate Used: N Rate Explanation: The City has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. (Uniform Guidance). Because the Schedule presents on a selected portion of the operations of the City, it
Title: General Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City and is presented on the modified-accrual basis of accounting. Differences between the granting-agency basis of accounting and the basis of accounting used by the City in preparing its financial fund statements may occur. De Minimis Rate Used: N Rate Explanation: The City has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. is not intended to and does not present the financial position, or changes in net assets of the City.
Title: Basis of Accounting Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City and is presented on the modified-accrual basis of accounting. Differences between the granting-agency basis of accounting and the basis of accounting used by the City in preparing its financial fund statements may occur. De Minimis Rate Used: N Rate Explanation: The City has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City
Title: Basis of Accounting Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City and is presented on the modified-accrual basis of accounting. Differences between the granting-agency basis of accounting and the basis of accounting used by the City in preparing its financial fund statements may occur. De Minimis Rate Used: N Rate Explanation: The City has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. and is presented on the modified-accrual basis of accounting. Differences between the granting-agency
Title: Basis of Accounting Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City and is presented on the modified-accrual basis of accounting. Differences between the granting-agency basis of accounting and the basis of accounting used by the City in preparing its financial fund statements may occur. De Minimis Rate Used: N Rate Explanation: The City has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. basis of accounting and the basis of accounting used by the City in preparing its financial fund statements
Title: Basis of Accounting Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City and is presented on the modified-accrual basis of accounting. Differences between the granting-agency basis of accounting and the basis of accounting used by the City in preparing its financial fund statements may occur. De Minimis Rate Used: N Rate Explanation: The City has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. may occur.
Title: Federal Loans Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City and is presented on the modified-accrual basis of accounting. Differences between the granting-agency basis of accounting and the basis of accounting used by the City in preparing its financial fund statements may occur. De Minimis Rate Used: N Rate Explanation: The City has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The City has the following federal loans outstanding as of September 30, 2022:
Title: Indirect Cost Rate Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City and is presented on the modified-accrual basis of accounting. Differences between the granting-agency basis of accounting and the basis of accounting used by the City in preparing its financial fund statements may occur. De Minimis Rate Used: N Rate Explanation: The City has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The City has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform
Title: Indirect Cost Rate Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City and is presented on the modified-accrual basis of accounting. Differences between the granting-agency basis of accounting and the basis of accounting used by the City in preparing its financial fund statements may occur. De Minimis Rate Used: N Rate Explanation: The City has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. Guidance.
Title: Subrecipients. Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City and is presented on the modified-accrual basis of accounting. Differences between the granting-agency basis of accounting and the basis of accounting used by the City in preparing its financial fund statements may occur. De Minimis Rate Used: N Rate Explanation: The City has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. No awards were passed through to subrecipients.

Finding Details

Finding 2022-007
Condition: During our test work, we noted that the City’s bank accounts had not been timely reconciled resulting in an excess of $1.2 million in deposits not being recorded in the City’s FEMA fund appropriately.
Finding 2022-007
Condition: During our test work, we noted that the City’s bank accounts had not been timely reconciled resulting in an excess of $1.2 million in deposits not being recorded in the City’s FEMA fund appropriately.
Finding 2022-007
Condition: During our test work, we noted that the City’s bank accounts had not been timely reconciled resulting in an excess of $1.2 million in deposits not being recorded in the City’s FEMA fund appropriately.
Finding 2022-007
Condition: During our test work, we noted that the City’s bank accounts had not been timely reconciled resulting in an excess of $1.2 million in deposits not being recorded in the City’s FEMA fund appropriately.
Finding 2022-007
Condition: During our test work, we noted that the City’s bank accounts had not been timely reconciled resulting in an excess of $1.2 million in deposits not being recorded in the City’s FEMA fund appropriately.
Finding 2022-007
Condition: During our test work, we noted that the City’s bank accounts had not been timely reconciled resulting in an excess of $1.2 million in deposits not being recorded in the City’s FEMA fund appropriately.
Finding 2022-007
Condition: During our test work, we noted that the City’s bank accounts had not been timely reconciled resulting in an excess of $1.2 million in deposits not being recorded in the City’s FEMA fund appropriately.
Finding 2022-007
Condition: During our test work, we noted that the City’s bank accounts had not been timely reconciled resulting in an excess of $1.2 million in deposits not being recorded in the City’s FEMA fund appropriately.