FAC Explorer

Audit 336223

FY End
2023-09-30
Total Expended
$19.81M
Findings
16
Programs
22
Organization: City of Port Arthur (TX)
Year: 2023 Accepted: 2025-01-07
Auditor: Pattillo Brown & Hill LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
517938 2023-002 Significant Deficiency Yes L
517939 2023-002 Significant Deficiency Yes L
517940 2023-002 Significant Deficiency Yes L
517941 2023-002 Significant Deficiency Yes L
517942 2023-002 Significant Deficiency Yes L
517943 2023-002 Significant Deficiency Yes L
517944 2023-002 Significant Deficiency Yes L
517945 2023-002 Significant Deficiency Yes L
1094380 2023-002 Significant Deficiency Yes L
1094381 2023-002 Significant Deficiency Yes L
1094382 2023-002 Significant Deficiency Yes L
1094383 2023-002 Significant Deficiency Yes L
1094384 2023-002 Significant Deficiency Yes L
1094385 2023-002 Significant Deficiency Yes L
1094386 2023-002 Significant Deficiency Yes L
1094387 2023-002 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $10.44M Yes 0
11.307 Economic Adjustment Assistance $2.44M Yes 0
14.218 Community Development Block Grants/entitlement Grants $1.36M - 0
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $806,914 Yes 0
20.507 Federal Transit Formula Grants $779,431 Yes 1
93.558 Temporary Assistance for Needy Families $675,976 - 0
93.268 Immunization Cooperative Agreements $436,772 - 0
14.239 Home Investment Partnerships Program $252,594 - 0
20.527 Public Transportation Emergency Relief Program $240,474 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $192,010 - 0
93.991 Preventive Health and Health Services Block Grant $182,630 - 0
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $109,553 Yes 1
15.605 Sport Fish Restoration $104,844 - 0
93.069 Public Health Emergency Preparedness $101,069 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $79,038 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $75,072 Yes 0
93.556 Marylee Allen Promoting Safe and Stable Families Program $49,002 - 0
93.994 Maternal and Child Health Services Block Grant to the States $32,901 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $18,549 - 0
20.600 State and Community Highway Safety $16,565 - 0
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $2,981 - 0
20.616 National Priority Safety Programs $1,049 - 0

Contacts

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

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the SEFSA are reported on the modified accrual basis of accounting. Such expenditures are recognized following, as applicable, the cost principles contained in the Uniform Guidance Texas Grant Management Standards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. 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 accompanying schedule of expenditures of federal and state awards (the SEFSA) includes the federal and state award activity of the City of Port Arthur, Texas (the City) under programs of the federal and state government for the fiscal year ended September 30, 2023. The information in the SEFSA 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) and Texas Grant Management Standards. Federal and state awards received directly from federal and state agencies, as well as federal awards passed through other government agencies, are included on the SEFSA. All federal and state 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.
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures reported on the SEFSA are reported on the modified accrual basis of accounting. Such expenditures are recognized following, as applicable, the cost principles contained in the Uniform Guidance Texas Grant Management Standards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. 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 SEFSA are reported on the modified accrual basis of accounting. Such expenditures are recognized following, as applicable, the cost principles contained in the Uniform Guidance Texas Grant Management Standards, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: INDIRECT COSTS Accounting Policies: Expenditures reported on the SEFSA are reported on the modified accrual basis of accounting. Such expenditures are recognized following, as applicable, the cost principles contained in the Uniform Guidance Texas Grant Management Standards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. 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 has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: COMINGLED ASSISTANCE – FEDERAL TRANSIT – FORMULA GRANT Accounting Policies: Expenditures reported on the SEFSA are reported on the modified accrual basis of accounting. Such expenditures are recognized following, as applicable, the cost principles contained in the Uniform Guidance Texas Grant Management Standards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. 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: Expenditures reported on the SEFSA are reported on the modified accrual basis of accounting. Such expenditures are recognized following, as applicable, the cost principles contained in the Uniform Guidance Texas Grant Management Standards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. 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, 2023, 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: Expenditures reported on the SEFSA are reported on the modified accrual basis of accounting. Such expenditures are recognized following, as applicable, the cost principles contained in the Uniform Guidance Texas Grant Management Standards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. 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. See the Notes to the SEFA for chart/table.
Title: LOANS AND LOAN GUARANTEES Accounting Policies: Expenditures reported on the SEFSA are reported on the modified accrual basis of accounting. Such expenditures are recognized following, as applicable, the cost principles contained in the Uniform Guidance Texas Grant Management Standards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. 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 is indebted to the Texas Water Development Board (TWDB) as a result of issuance of Combination Tax and Revenue Certificates of Obligations - Capitalization Grants for Clean Water State Revolving Loan Fund Series 2020B. The bonds were sold to provide financing for qualified water system improvements. The amounts reflected in the SEFSA represent expenditures incurred during the year ended September 30, 2023. The loan balance for Series 2020B is $55,755,000.

Finding Details

Finding 2023-002
Finding 2023-002: Untimely and Inaccurate Reporting ALNs 20.507 and 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 reimbursement within 90 days of disbursement. 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.
Finding 2023-002
Finding 2023-002: Untimely and Inaccurate Reporting ALNs 20.507 and 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 reimbursement within 90 days of disbursement. 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.
Finding 2023-002
Finding 2023-002: Untimely and Inaccurate Reporting ALNs 20.507 and 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 reimbursement within 90 days of disbursement. 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.
Finding 2023-002
Finding 2023-002: Untimely and Inaccurate Reporting ALNs 20.507 and 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 reimbursement within 90 days of disbursement. 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.
Finding 2023-002
Finding 2023-002: Untimely and Inaccurate Reporting ALNs 20.507 and 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 reimbursement within 90 days of disbursement. 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.
Finding 2023-002
Finding 2023-002: Untimely and Inaccurate Reporting ALNs 20.507 and 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 reimbursement within 90 days of disbursement. 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.
Finding 2023-002
Finding 2023-002: Untimely and Inaccurate Reporting ALNs 20.507 and 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 reimbursement within 90 days of disbursement. 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.
Finding 2023-002
Finding 2023-002: Untimely and Inaccurate Reporting ALNs 20.507 and 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 reimbursement within 90 days of disbursement. 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.
Finding 2023-002
Finding 2023-002: Untimely and Inaccurate Reporting ALNs 20.507 and 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 reimbursement within 90 days of disbursement. 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.
Finding 2023-002
Finding 2023-002: Untimely and Inaccurate Reporting ALNs 20.507 and 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 reimbursement within 90 days of disbursement. 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.
Finding 2023-002
Finding 2023-002: Untimely and Inaccurate Reporting ALNs 20.507 and 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 reimbursement within 90 days of disbursement. 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.
Finding 2023-002
Finding 2023-002: Untimely and Inaccurate Reporting ALNs 20.507 and 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 reimbursement within 90 days of disbursement. 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.
Finding 2023-002
Finding 2023-002: Untimely and Inaccurate Reporting ALNs 20.507 and 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 reimbursement within 90 days of disbursement. 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.
Finding 2023-002
Finding 2023-002: Untimely and Inaccurate Reporting ALNs 20.507 and 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 reimbursement within 90 days of disbursement. 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.
Finding 2023-002
Finding 2023-002: Untimely and Inaccurate Reporting ALNs 20.507 and 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 reimbursement within 90 days of disbursement. 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.
Finding 2023-002
Finding 2023-002: Untimely and Inaccurate Reporting ALNs 20.507 and 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 reimbursement within 90 days of disbursement. 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.