FAC Explorer

Audit 390015

FY End
2025-09-30
Total Expended
$3.32M
Findings
1
Programs
11
Organization: City of North Richland Hills, Texas (TX)
Year: 2025 Accepted: 2026-03-03
Auditor: FORVIS MAZARS LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1176192 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
21.027 COVID-19 - CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $2.33M Yes 1
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $286,420 Yes 0
87.002 VIRGINIA GRAEME BAKER POOL AND SPA SAFETY $216,921 Yes 0
16.575 CRIME VICTIM ASSISTANCE $171,658 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $121,792 Yes 0
16.588 VIOLENCE AGAINST WOMEN FORMULA GRANTS $74,959 Yes 0
16.922 EQUITABLE SHARING PROGRAM $60,641 Yes 0
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $30,862 Yes 0
16.607 BULLETPROOF VEST PARTNERSHIP PROGRAM $14,375 Yes 0
21.016 EQUITABLE SHARING $2,688 Yes 0
97.039 HAZARD MITIGATION GRANT $1,371 Yes 0

Contacts

Name Title Type
G3D6UCVKR963 Trudy Lewis Auditee
8174276005 Rachel Ormsby Auditor
No contacts on file

Notes to SEFA

The accompanying schedules of expenditures of federal and state awards (Schedules) include the federal and state award activity of the City of North Richland Hills, Texas (City) under programs of the federal and state government for the year ended September 30, 2025. The information in the Schedules are 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 the Texas Grant Management Standards (TxGMS). Because the Schedules present 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/fund balance, or cash flows of the City.
Expenditures reported on the Schedules are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and TxGMS, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts, if any, shown on the Schedules represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
The City has elected to use the de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2025-001
Finding: Reporting Federal Program: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Assistance Listing No.: 21.027 Federal Agency: Department of Treasury Criteria or Specific Requirement: In accordance with 2 CFR 200.328 and 31 CFR section 35.4(c), recipients must adhere to the Treasury’s Recipient Compliance and Reporting Responsibilities, which require accurate completion of the annual Project and Expenditure Report. Required reporting elements include current period obligation, cumulative obligation, current period expenditure, and cumulative expenditure. Management is responsible for establishing and maintaining effective internal control to ensure compliance with these reporting requirements. Condition: The current period obligation and current period expenditures reported in the annual Project and Expenditure Report were inaccurate and did not reflect the underlying supporting documentation. Cause: The City’s internal controls and supervisory review procedures over the preparation of the Project and Expenditure Report were not operating effectively, resulting in incorrect amounts being reported. Effect or Potential Effect: Inaccurate reporting may impair the Department of Treasury’s oversight and monitoring efforts and could result in the City being viewed as noncompliant with federal reporting requirements. Questioned Costs: None reported. Context: During our testing, we recalculated the current period obligation and current period expenditure amounts and identified discrepancies when compared to the amounts submitted in the annual Project and Expenditure Report to the Department of Treasury. Identification as a Repeat Finding: N/A Recommendation: Management should strengthen existing policies and procedures to ensure accurate calculation and reporting of key line items within the Project and Expenditure Report. This should include enhanced supervisory review to verify the accuracy and completeness of the report prior to submission. Views of Responsible Officials: We agree with the finding. See separate report for planned corrective action plan.