FAC Explorer

Audit 357670

FY End
2024-09-30
Total Expended
$3.70M
Findings
10
Programs
4
Organization: City of Ingleside, Texas (TX)
Year: 2024 Accepted: 2025-05-30
Auditor: Abip PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
562065 2024-001 Material Weakness Yes P
562066 2024-001 Material Weakness Yes P
562067 2024-001 Material Weakness Yes P
562068 2024-001 Material Weakness Yes P
562069 2024-001 Material Weakness Yes P
1138507 2024-001 Material Weakness Yes P
1138508 2024-001 Material Weakness Yes P
1138509 2024-001 Material Weakness Yes P
1138510 2024-001 Material Weakness Yes P
1138511 2024-001 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.20M Yes 1
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $131,942 Yes 1
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $104,915 - 1
16.607 Bulletproof Vest Partnership Program $11,571 - 1

Contacts

Name Title Type
UTTPAQJA1H47 Priscilla Solis Auditee
3617762517 Janet Pitman Auditor
No contacts on file

Notes to SEFA

Title: 1. Basis of Presentation Accounting Policies: Expenditures reported in the accompanying Schedule of Federal Awards are reported on the modified accrual basis of accounting. The modified accrual basis of accounting is described in note 1 of the financial statements. Such expenditures are not allowed or are limited as to reimbursement. The format for the Schedule of Expenditures of Federal Awards has been prescribed by the Uniform Guidance. Such format includes revenue and expenditures recognized in the City of Ingleside’s financial statements. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The City has not elected to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance. The accompanying schedules of expenditures of federal awards (schedule) presents the activity of all applicable federal awards of the City of Ingleside for the year ended September 30, 2024. The City’s reporting entity is defined in note 1 of the financial statements. Federal awards received directly from federal agencies as well as federal awards passed through other governmental agencies are included on the schedule of expenditures of federal awards. The information 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). Because the schedule presents only a selected portion of the operations of the City, it is not intended to and does not present the financial position or change in net position of the City.
Title: 2. Summary of Significant Accounting Policies Accounting Policies: Expenditures reported in the accompanying Schedule of Federal Awards are reported on the modified accrual basis of accounting. The modified accrual basis of accounting is described in note 1 of the financial statements. Such expenditures are not allowed or are limited as to reimbursement. The format for the Schedule of Expenditures of Federal Awards has been prescribed by the Uniform Guidance. Such format includes revenue and expenditures recognized in the City of Ingleside’s financial statements. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The City has not elected to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance. Expenditures reported in the accompanying Schedule of Federal Awards are reported on the modified accrual basis of accounting. The modified accrual basis of accounting is described in note 1 of the financial statements. Such expenditures are not allowed or are limited as to reimbursement. The format for the Schedule of Expenditures of Federal Awards has been prescribed by the Uniform Guidance. Such format includes revenue and expenditures recognized in the City of Ingleside’s financial statements. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The City has not elected to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance.
Title: 3. Revenue Reconciliations Accounting Policies: Expenditures reported in the accompanying Schedule of Federal Awards are reported on the modified accrual basis of accounting. The modified accrual basis of accounting is described in note 1 of the financial statements. Such expenditures are not allowed or are limited as to reimbursement. The format for the Schedule of Expenditures of Federal Awards has been prescribed by the Uniform Guidance. Such format includes revenue and expenditures recognized in the City of Ingleside’s financial statements. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The City has not elected to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance. General grant fund revenue is comprised of federal awards $3,699,372, state awards $31,224, and local grants $510 for a total general grant fund revenue of $3,731,106.

Finding Details

Finding 2024-001
Finding 2024-III-001 – Schedule of Expenditures of Federal Awards (SEFA) Type of Finding – Material Weakness Criteria: The City is required to properly account for all federal spending and to prepare an accurate and complete SEFA for each fiscal year. Condition/Cause: The Assistant Director of Finance, who is responsible for preparing the SEFA, did not prepare and provide a reconciled SEFA for audit for FY24. During our audit, we were able to assist the Assistant Director of Finance in producing the SEFA after numerous journal entries to the grant fund. Recommendation: We recommend that the City reviews their grant management policies and procedures. A reconciliation of grant expenses should be completed monthly. In addition, complete and accurate files should be maintained for each grant so that an accurate and complete SEFA can be prepared at year-end that ties to the general ledger. Response: City staff will update grant management policies and procedures to include monthly reconciliations of grant expenses and will maintain complete grant files so that an accurate and complete SEFA that ties to the general ledger can be prepared annually for audit and required reporting.
Finding 2024-001
Finding 2024-III-001 – Schedule of Expenditures of Federal Awards (SEFA) Type of Finding – Material Weakness Criteria: The City is required to properly account for all federal spending and to prepare an accurate and complete SEFA for each fiscal year. Condition/Cause: The Assistant Director of Finance, who is responsible for preparing the SEFA, did not prepare and provide a reconciled SEFA for audit for FY24. During our audit, we were able to assist the Assistant Director of Finance in producing the SEFA after numerous journal entries to the grant fund. Recommendation: We recommend that the City reviews their grant management policies and procedures. A reconciliation of grant expenses should be completed monthly. In addition, complete and accurate files should be maintained for each grant so that an accurate and complete SEFA can be prepared at year-end that ties to the general ledger. Response: City staff will update grant management policies and procedures to include monthly reconciliations of grant expenses and will maintain complete grant files so that an accurate and complete SEFA that ties to the general ledger can be prepared annually for audit and required reporting.
Finding 2024-001
Finding 2024-III-001 – Schedule of Expenditures of Federal Awards (SEFA) Type of Finding – Material Weakness Criteria: The City is required to properly account for all federal spending and to prepare an accurate and complete SEFA for each fiscal year. Condition/Cause: The Assistant Director of Finance, who is responsible for preparing the SEFA, did not prepare and provide a reconciled SEFA for audit for FY24. During our audit, we were able to assist the Assistant Director of Finance in producing the SEFA after numerous journal entries to the grant fund. Recommendation: We recommend that the City reviews their grant management policies and procedures. A reconciliation of grant expenses should be completed monthly. In addition, complete and accurate files should be maintained for each grant so that an accurate and complete SEFA can be prepared at year-end that ties to the general ledger. Response: City staff will update grant management policies and procedures to include monthly reconciliations of grant expenses and will maintain complete grant files so that an accurate and complete SEFA that ties to the general ledger can be prepared annually for audit and required reporting.
Finding 2024-001
Finding 2024-III-001 – Schedule of Expenditures of Federal Awards (SEFA) Type of Finding – Material Weakness Criteria: The City is required to properly account for all federal spending and to prepare an accurate and complete SEFA for each fiscal year. Condition/Cause: The Assistant Director of Finance, who is responsible for preparing the SEFA, did not prepare and provide a reconciled SEFA for audit for FY24. During our audit, we were able to assist the Assistant Director of Finance in producing the SEFA after numerous journal entries to the grant fund. Recommendation: We recommend that the City reviews their grant management policies and procedures. A reconciliation of grant expenses should be completed monthly. In addition, complete and accurate files should be maintained for each grant so that an accurate and complete SEFA can be prepared at year-end that ties to the general ledger. Response: City staff will update grant management policies and procedures to include monthly reconciliations of grant expenses and will maintain complete grant files so that an accurate and complete SEFA that ties to the general ledger can be prepared annually for audit and required reporting.
Finding 2024-001
Finding 2024-III-001 – Schedule of Expenditures of Federal Awards (SEFA) Type of Finding – Material Weakness Criteria: The City is required to properly account for all federal spending and to prepare an accurate and complete SEFA for each fiscal year. Condition/Cause: The Assistant Director of Finance, who is responsible for preparing the SEFA, did not prepare and provide a reconciled SEFA for audit for FY24. During our audit, we were able to assist the Assistant Director of Finance in producing the SEFA after numerous journal entries to the grant fund. Recommendation: We recommend that the City reviews their grant management policies and procedures. A reconciliation of grant expenses should be completed monthly. In addition, complete and accurate files should be maintained for each grant so that an accurate and complete SEFA can be prepared at year-end that ties to the general ledger. Response: City staff will update grant management policies and procedures to include monthly reconciliations of grant expenses and will maintain complete grant files so that an accurate and complete SEFA that ties to the general ledger can be prepared annually for audit and required reporting.
Finding 2024-001
Finding 2024-III-001 – Schedule of Expenditures of Federal Awards (SEFA) Type of Finding – Material Weakness Criteria: The City is required to properly account for all federal spending and to prepare an accurate and complete SEFA for each fiscal year. Condition/Cause: The Assistant Director of Finance, who is responsible for preparing the SEFA, did not prepare and provide a reconciled SEFA for audit for FY24. During our audit, we were able to assist the Assistant Director of Finance in producing the SEFA after numerous journal entries to the grant fund. Recommendation: We recommend that the City reviews their grant management policies and procedures. A reconciliation of grant expenses should be completed monthly. In addition, complete and accurate files should be maintained for each grant so that an accurate and complete SEFA can be prepared at year-end that ties to the general ledger. Response: City staff will update grant management policies and procedures to include monthly reconciliations of grant expenses and will maintain complete grant files so that an accurate and complete SEFA that ties to the general ledger can be prepared annually for audit and required reporting.
Finding 2024-001
Finding 2024-III-001 – Schedule of Expenditures of Federal Awards (SEFA) Type of Finding – Material Weakness Criteria: The City is required to properly account for all federal spending and to prepare an accurate and complete SEFA for each fiscal year. Condition/Cause: The Assistant Director of Finance, who is responsible for preparing the SEFA, did not prepare and provide a reconciled SEFA for audit for FY24. During our audit, we were able to assist the Assistant Director of Finance in producing the SEFA after numerous journal entries to the grant fund. Recommendation: We recommend that the City reviews their grant management policies and procedures. A reconciliation of grant expenses should be completed monthly. In addition, complete and accurate files should be maintained for each grant so that an accurate and complete SEFA can be prepared at year-end that ties to the general ledger. Response: City staff will update grant management policies and procedures to include monthly reconciliations of grant expenses and will maintain complete grant files so that an accurate and complete SEFA that ties to the general ledger can be prepared annually for audit and required reporting.
Finding 2024-001
Finding 2024-III-001 – Schedule of Expenditures of Federal Awards (SEFA) Type of Finding – Material Weakness Criteria: The City is required to properly account for all federal spending and to prepare an accurate and complete SEFA for each fiscal year. Condition/Cause: The Assistant Director of Finance, who is responsible for preparing the SEFA, did not prepare and provide a reconciled SEFA for audit for FY24. During our audit, we were able to assist the Assistant Director of Finance in producing the SEFA after numerous journal entries to the grant fund. Recommendation: We recommend that the City reviews their grant management policies and procedures. A reconciliation of grant expenses should be completed monthly. In addition, complete and accurate files should be maintained for each grant so that an accurate and complete SEFA can be prepared at year-end that ties to the general ledger. Response: City staff will update grant management policies and procedures to include monthly reconciliations of grant expenses and will maintain complete grant files so that an accurate and complete SEFA that ties to the general ledger can be prepared annually for audit and required reporting.
Finding 2024-001
Finding 2024-III-001 – Schedule of Expenditures of Federal Awards (SEFA) Type of Finding – Material Weakness Criteria: The City is required to properly account for all federal spending and to prepare an accurate and complete SEFA for each fiscal year. Condition/Cause: The Assistant Director of Finance, who is responsible for preparing the SEFA, did not prepare and provide a reconciled SEFA for audit for FY24. During our audit, we were able to assist the Assistant Director of Finance in producing the SEFA after numerous journal entries to the grant fund. Recommendation: We recommend that the City reviews their grant management policies and procedures. A reconciliation of grant expenses should be completed monthly. In addition, complete and accurate files should be maintained for each grant so that an accurate and complete SEFA can be prepared at year-end that ties to the general ledger. Response: City staff will update grant management policies and procedures to include monthly reconciliations of grant expenses and will maintain complete grant files so that an accurate and complete SEFA that ties to the general ledger can be prepared annually for audit and required reporting.
Finding 2024-001
Finding 2024-III-001 – Schedule of Expenditures of Federal Awards (SEFA) Type of Finding – Material Weakness Criteria: The City is required to properly account for all federal spending and to prepare an accurate and complete SEFA for each fiscal year. Condition/Cause: The Assistant Director of Finance, who is responsible for preparing the SEFA, did not prepare and provide a reconciled SEFA for audit for FY24. During our audit, we were able to assist the Assistant Director of Finance in producing the SEFA after numerous journal entries to the grant fund. Recommendation: We recommend that the City reviews their grant management policies and procedures. A reconciliation of grant expenses should be completed monthly. In addition, complete and accurate files should be maintained for each grant so that an accurate and complete SEFA can be prepared at year-end that ties to the general ledger. Response: City staff will update grant management policies and procedures to include monthly reconciliations of grant expenses and will maintain complete grant files so that an accurate and complete SEFA that ties to the general ledger can be prepared annually for audit and required reporting.