FAC Explorer

Audit 356675

FY End
2024-09-30
Total Expended
$2.53M
Findings
4
Programs
12
Organization: City of Weslaco (TX)
Year: 2024 Accepted: 2025-05-20
Auditor: Carr Riggs & Ingram LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
561067 2024-002 Significant Deficiency - I
561068 2024-003 Material Weakness Yes L
1137509 2024-002 Significant Deficiency - I
1137510 2024-003 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $1.36M Yes 1
16.922 Equitable Sharing Program $274,655 - 0
16.575 Crime Victim Assistance $96,152 - 0
16.710 Public Safety Partnership and Community Policing Grants $64,381 - 0
16.609 Project Safe Neighborhoods $51,543 - 0
16.810 Recovery Act – Assistance to Rural Law Enforcement to Combat Crime and Drugs Competitive Grant Program $21,902 - 0
97.067 Homeland Security Grant Program $18,422 - 0
16.588 Violence Against Women Formula Grants $14,181 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $13,371 - 0
16.607 Federal Domestic Abuse - Bulletproof Vest Partnership Program $6,574 - 0
45.310 Grants to States $1,911 - 0
20.106 National Highway Traffic Safety Administration $1,553 - 0

Contacts

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

Notes to SEFA

Title: Sub-recipients Accounting Policies: 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, 2024. 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. 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 the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: The Uniform Guidance allows an organization to elect a 10% de minimus indirect cost rate. For the year ended September 30, 2024, the City did not elect to use this rate. During the year ended September 30, 2024, 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 presents the activity of all federal award programs of the City of Weslaco, Texas, for the year ended September 30, 2024. 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. 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 the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: The Uniform Guidance allows an organization to elect a 10% de minimus indirect cost rate. For the year ended September 30, 2024, the City did not elect to use this rate. During the year ended September 30, 2024, 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 presents the activity of all federal award programs of the City of Weslaco, Texas, for the year ended September 30, 2024. 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. 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 the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: The Uniform Guidance allows an organization to elect a 10% de minimus indirect cost rate. For the year ended September 30, 2024, the City did not elect to use this rate. During the year ended September 30, 2024, the City had no federally funded insurance.
Title: Noncash Awards Accounting Policies: 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, 2024. 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. 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 the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the basic financial statements. De Minimis Rate Used: N Rate Explanation: The Uniform Guidance allows an organization to elect a 10% de minimus indirect cost rate. For the year ended September 30, 2024, the City did not elect to use this rate. During the year ended September 30, 2024, the City did not have any federal awards in the form of noncash assistance.

Finding Details

Finding 2024-002
Reference Number: 2024-002 I. Procurement, Suspension and Debarment Compliance Requirement ALN 21.027 Coronavirus State and Local Fiscal Recovery Fund Federal Award Agreement Number: 17460025442 / ARPA-24-121-354 Award Year: 2023-2024 Federal Agency: U.S. Department of Treasury Pass-through Entity: Hidalgo County Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition Found: During our review of the procurement process, CRI identified no documentation was maintained to support evidence that the vendor was verified as not suspended or debarred. Cause: Documentation regarding suspension and debarment was not maintained for entire sample of 4 vendors. Effect: The City could potentially enter into transactions with parties that are suspended or debarred. Questioned Cost: $0 Recommendation: We recommend the City to document their search on sam.gov for vendors on a periodic basis to ensure they are not suspended or debarred. Views of Responsible Officials: Management agrees with the findings. See corrective action plan beginning on page 230.
Finding 2024-003
Reference Number: 2024-003 L. Reporting Compliance Requirement ALN 21.027 Coronavirus State and Local Fiscal Recovery Fund Federal Award Agreement Number: 17460025442 Award Year: 2023-2024 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 two quarterly reports that did not reflect current quarterly activity and no documentation was maintained to support evidence that the report was reviewed. Cause: Documentation of review and accurate submission regarding Q1 and Q2 2024 project and expenditure reports were 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 correctly 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 proper controls and review of all quarterly reports that are submitted through the portal to ensure complete and accurate reports. Views of Responsible Officials: Management agrees with the findings. See corrective action plan beginning on page 230.
Finding 2024-002
Reference Number: 2024-002 I. Procurement, Suspension and Debarment Compliance Requirement ALN 21.027 Coronavirus State and Local Fiscal Recovery Fund Federal Award Agreement Number: 17460025442 / ARPA-24-121-354 Award Year: 2023-2024 Federal Agency: U.S. Department of Treasury Pass-through Entity: Hidalgo County Criteria: Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Condition Found: During our review of the procurement process, CRI identified no documentation was maintained to support evidence that the vendor was verified as not suspended or debarred. Cause: Documentation regarding suspension and debarment was not maintained for entire sample of 4 vendors. Effect: The City could potentially enter into transactions with parties that are suspended or debarred. Questioned Cost: $0 Recommendation: We recommend the City to document their search on sam.gov for vendors on a periodic basis to ensure they are not suspended or debarred. Views of Responsible Officials: Management agrees with the findings. See corrective action plan beginning on page 230.
Finding 2024-003
Reference Number: 2024-003 L. Reporting Compliance Requirement ALN 21.027 Coronavirus State and Local Fiscal Recovery Fund Federal Award Agreement Number: 17460025442 Award Year: 2023-2024 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 two quarterly reports that did not reflect current quarterly activity and no documentation was maintained to support evidence that the report was reviewed. Cause: Documentation of review and accurate submission regarding Q1 and Q2 2024 project and expenditure reports were 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 correctly 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 proper controls and review of all quarterly reports that are submitted through the portal to ensure complete and accurate reports. Views of Responsible Officials: Management agrees with the findings. See corrective action plan beginning on page 230.