FAC Explorer

Audit 406013

FY End
2025-09-30
Total Expended
$18.88M
Findings
7
Programs
8
Organization: City of Biloxi (MS)
Year: 2025 Accepted: 2026-06-30
Auditor: ALEXANDER VAN LOON SLOAN LEVENS & FAVRE PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1221757 2025-001 Material Weakness Yes P
1221758 2025-002 Material Weakness Yes I
1221759 2025-002 Material Weakness Yes I
1221760 2025-002 Material Weakness Yes I
1221761 2025-002 Material Weakness Yes I
1221762 2025-002 Material Weakness Yes I
1221763 2025-002 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
20.205 HIGHWAY PLANNING AND CONSTRUCTION $803,945 Yes 1
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $435,637 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $408,383 Yes 0
97.047 BRIC: BUILDING RESILIENT INFRASTRUCTURE AND COMMUNITIES $325,156 Yes 0
97.044 ASSISTANCE TO FIREFIGHTERS GRANT $54,886 Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $34,237 Yes 0
97.067 HOMELAND SECURITY GRANT PROGRAM $7,502 Yes 0
16.607 BULLETPROOF VEST PARTNERSHIP PROGRAM $5,423 Yes 0

Contacts

Name Title Type
G2AVZFS51NK4 Diana Thornton Auditee
2284536230 Kim Marmalich Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the City of Biloxi, Mississippi under programs of the federal government for the year ended September 30, 2025 and is presented on the accrual basis of accounting. The information on this Schedule is presented in accordance with the requirements of Title 2 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 of Biloxi, Mississippi.
The following reconciles the total expenditures of federal awards to grant revenue recognized in the statement of activities for the year ended September 30, 2025:
During the fiscal year ended September 30, 2025, the City discovered an error in the Schedule for the fiscal year ended September 30, 2024. Specifically, eligible expenditures incurred were omitted from the FY24 SEFA. As a result, the FY24 SEFA expenditures and related federal grant revenues have been restated to correctly reflect the total federal awards expended in that period. The effect of this restatement on the previously reported FY24 SEFA total is as follows:

Finding Details

Finding 2025-001
During the audit, expenditures related to the ARPA and Hazard Mitigation programs were found to have been omitted from the prior-year SEFA. The omission did not affect the major program determination, and no questioned costs were identified. Refer to Section II for the complete finding.
Finding 2025-002
Non-compliance with Federal Award Requirement Identification of Federal Program 20.205 - Highway Construction and Planning; U.S. Department of Transportation; Passed-through State of Mississippi Department of Transportation Criteria 2 CFR 200.318(a) requires non-Federal entities to maintain and use documented procurement procedures that are consistent with applicable Federal statutes, regulations, and the standards identified in 2 CFR 200.317 through 200.327 as well as maintaining written standards of conduct covering conflicts of interest and governing the actions of employees engaged in the selection, award, and administration of contracts supported by Federal funds. Condition For the year under audit, the City did not have documentation of adopted procurement policies and procedures that addressed procurement standards or a written standard of conduct governing employees engaged in contract administration as required by Uniform Guidance. Cause Management had not established or adopted formal policies and procedures to ensure compliance with the procurement requirements of Uniform Guidance. Effect Without documented procurement policies and written standards of conduct, the City is at increased risk of noncompliance with Federal procurement requirements. Questioned Costs No questioned costs resulted from this matter. Repeat Finding This is not a repeat finding. Recommendation We recommend management development, approve, and implement written procurement policies and procedures and adopt a written standard of conduct addressing conflicts of interest and ethical expectations for employees and officials involved in the procurement process. Views of Responsible Officials Managment contends they have followed state procurement law and has since adopted a formal policy stipulating compliance with State of Mississippi procurement and Federal procurement requirements. A written standard of conduct for employees engaged in contract selection, award, and administration is in process and expected to be formally adopted in the near future.