FAC Explorer

Audit 363130

FY End
2024-09-30
Total Expended
$2.95M
Findings
2
Programs
7
Organization: City of Balch Springs, Texas (TX)
Year: 2024 Accepted: 2025-07-28
Auditor: Weaver and Tidwell LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
572007 2024-001 - - L
1148449 2024-001 - - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.45M Yes 1
20.205 Highway Planning and Construction $864,421 Yes 0
14.218 Community Development Block Grants/entitlement Grants $494,888 - 0
21.016 Equitable Sharing $69,979 - 0
93.982 Mental Health Disaster Assistance and Emergency Mental Health $10,895 - 0
16.607 Bulletproof Vest Partnership Program $5,368 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $2,046 - 0

Contacts

Name Title Type
GEMLW56ZRMP1 Tanangelia Beatty Auditee
9722864477 Claire Wootton Auditor
No contacts on file

Notes to SEFA

Title: Note 4. Federal Loan Programs Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of the City of Balch Springs, Texas (the City) under programs of the federal government for the year ended September 30, 2024. The information in this Schedule 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, changes in net position, or cash flows of the City. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance or other applicable regulatory guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts, if any, 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 elected not to use the ten percent de minimis indirect cost rate allowed under the Uniform Guidance. The City did not have any federal loan programs during the year ended September 30, 2024.

Finding Details

Finding 2024-001
Finding 2024-001: Timely submission for Annual Program & Expenditure Report Major Program: ARP Act Federal Agency: U.S. Department of Treasury Assistant Listing Number: 21.027 Criteria: Metropolitan cities and counties with a population below 250,000 residents that are allocated less than $10 million in Coronavirus State and Local Fiscal Recovery Funds (SLFRF) funding, are required to submit annual Project and Expenditure Reports to the Department of Treasury. This report is due annually, by April 30th each year. Condition: There was turnover in the finance department in 2023 and 2024 of both the Grant position and Director of Finance position. Cause: Because of the turnover in key positions in the finance department, the previous Director of Finance was not aware of the reporting deadline. Effect: The Project & Expenditure Report was submitted on May 9, 2024, which was after the submission deadline. Repeat Finding: No Recommendation: The Director of Finance should submit the required Project & Expenditure Report on by the required due date. View of Responsible Officials: See corrective action plan.
Finding 2024-001
Finding 2024-001: Timely submission for Annual Program & Expenditure Report Major Program: ARP Act Federal Agency: U.S. Department of Treasury Assistant Listing Number: 21.027 Criteria: Metropolitan cities and counties with a population below 250,000 residents that are allocated less than $10 million in Coronavirus State and Local Fiscal Recovery Funds (SLFRF) funding, are required to submit annual Project and Expenditure Reports to the Department of Treasury. This report is due annually, by April 30th each year. Condition: There was turnover in the finance department in 2023 and 2024 of both the Grant position and Director of Finance position. Cause: Because of the turnover in key positions in the finance department, the previous Director of Finance was not aware of the reporting deadline. Effect: The Project & Expenditure Report was submitted on May 9, 2024, which was after the submission deadline. Repeat Finding: No Recommendation: The Director of Finance should submit the required Project & Expenditure Report on by the required due date. View of Responsible Officials: See corrective action plan.