FAC Explorer

Audit 398608

FY End
2025-09-30
Total Expended
$42.17M
Findings
7
Programs
38
Organization: City of Corpus Christi, Texas (TX)
Year: 2025 Accepted: 2026-04-14
Auditor: WEAVER AND TIDWELL LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1206527 2025-002 Material Weakness Yes B
1206528 2025-002 Material Weakness Yes B
1206529 2025-002 Material Weakness Yes B
1206530 2025-002 Material Weakness Yes B
1206531 2025-002 Material Weakness Yes B
1206532 2025-002 Material Weakness Yes B
1206533 2025-002 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $6.93M Yes 0
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $2.46M Yes 0
10.557 SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $925,147 Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $851,116 Yes 1
93.045 SPECIAL PROGRAMS FOR THE AGING_TITLE III, PART C_NUTRITION SERVICES $690,186 Yes 0
66.458 CAPITALIZATION GRANTS FOR CLEAN WATER STATE REVOLVING FUNDS $624,370 Yes 0
93.667 SOCIAL SERVICES BLOCK GRANT $597,882 Yes 0
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $567,441 Yes 0
20.106 AIRPORT IMPROVEMENT PROGRAM $492,293 Yes 0
94.016 SENIOR COMPANION PROGRAM $400,798 Yes 0
93.556 PROMOTING SAFE AND STABLE FAMILIES $396,617 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $313,846 Yes 0
16.575 CRIME VICTIM ASSISTANCE $291,030 Yes 0
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $267,487 Yes 0
21.016 EQUITABLE SHARING $260,463 Yes 0
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $225,361 Yes 0
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $151,520 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $119,725 Yes 0
16.922 EQUITABLE SHARING PROGRAM $114,726 Yes 0
93.991 PREVENTIVE HEALTH AND HEALTH SERVICES BLOCK GRANT $84,806 Yes 0
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $68,183 Yes 0
97.067 HOMELAND SECURITY GRANT PROGRAM $63,241 Yes 0
94.002 RETIRED AND SENIOR VOLUNTEER PROGRAM $63,021 Yes 0
16.588 VIOLENCE AGAINST WOMEN FORMULA GRANTS $59,609 Yes 0
21.023 EMERGENCY RENTAL ASSISTANCE PROGRAM $55,464 Yes 0
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $49,666 Yes 0
20.930 PAYMENTS FOR SMALL COMMUNITY AIR SERVICE DEVELOPMENT $45,237 Yes 0
95.001 HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM $40,593 Yes 0
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $38,588 Yes 0
93.967 CDC'S COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $34,337 Yes 0
93.116 PROJECT GRANTS AND COOPERATIVE AGREEMENTS FOR TUBERCULOSIS CONTROL PROGRAMS $29,358 Yes 0
93.940 HIV PREVENTION ACTIVITIES_HEALTH DEPARTMENT BASED $19,171 Yes 0
93.977 PREVENTIVE HEALTH SERVICES_SEXUALLY TRANSMITTED DISEASES CONTROL GRANTS $10,410 Yes 0
93.008 MEDICAL RESERVE CORPS SMALL GRANT PROGRAM $10,244 Yes 0
93.391 ACTIVITIES TO SUPPORT STATE, TRIBAL, LOCAL AND TERRITORIAL (STLT) HEALTH DEPARTMENT RESPONSE TO PUBLIC HEALTH OR HEALTHCARE CRISES $7,578 Yes 0
16.543 MISSING CHILDREN'S ASSISTANCE $4,400 Yes 0
81.128 ENERGY EFFICIENCY AND CONSERVATION BLOCK GRANT PROGRAM (EECBG) $3,722 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $3,183 Yes 0

Contacts

Name Title Type
XETBTPPKL895 Sergio Villasana Auditee
3618263227 Matt Rogers Auditor
No contacts on file

Notes to SEFA

Amounts reported in the Schedule may not agree with the amounts reported in the related Federal/State financial reports filed with grantor agencies because of accruals which would be included in the next report filed with the agencies.
The City has elected not to use the 15 percent de minimis indirect cost rate allowed under the Uniform Guidance.
The City disclosed amounts in the Schedule for expenditures incurred in a prior year as follows:

Finding Details

Finding 2025-002
Finding 2025-002 Information on Federal Program: Federal Program: CDBG Entitlement Grants Cluster Federal Agency: U.S. Department of Housing and Urban Development (HUD) Assistance Listing: 14.218 Compliance Requirements: Allowable Costs/Cost Principles Significant Deficiency in Internal Control over Compliance and Noncompliance (Questioned Costs over $25,000 for a Non-Major Federal Program) Criteria 24 CFR §570.205 and §570.206 allows costs incurred for planning activities, which consist of all costs of data gathering, studies, analysis, and preparation of plans and the identification of actions that will implement such plans, as well as program administrative costs related to the planning and execution of community development activities. These costs are capped at twenty (20) percent. Condition A HUD review of the City’s program year 2023 Consolidated Annual Performance and Evaluation Report (CAPER) and related CDBG funded activities on the CDBG Financial Summary Report showed the City expended more than twenty (20) percent in administrative and planning costs for origin years 2015, 2017, 2018 and 2020. Cause City staff did not correctly identify activities as exceeding the administrative cap under the CDBG regulations and award requirements. Effect or Potential Effect Federal funds were reimbursed for activities which has resulted in required repayment of funds from nonfederal sources. Questioned Costs $249,565 Recommendation We recommend City officials work with HUD to determine the nature of noncompliance and implement any remedial actions to ensure future administrative and planning costs are being appropriately expended under the CDBG award agreements. Views of Responsible Official(s) and Planned Corrective Action See corrective action plan