FAC Explorer

Audit 409115

FY End
2024-09-30
Total Expended
$14.79M
Findings
1
Programs
6
Organization: City of Odessa, Tx (TX)
Year: 2024 Accepted: 2026-08-13
Auditor: WEAVER AND TIDWELL LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1226483 2024-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $6.81M Yes 1
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $234,410 Yes 0
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $115,925 Yes 0
20.507 FEDERAL TRANSIT_FORMULA GRANTS $109,699 Yes 0
20.513 ENHANCED MOBILITY OF SENIORS AND INDIVIDUALS WITH DISABILITIES $51,961 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $741 Yes 0

Contacts

Name Title Type
H9MJDWJL6ZA8 Kala Hardy Auditee
4323353899 Greg Peterson Auditor
No contacts on file

Notes to SEFA

Amounts reported in the Schedule may not agree with the amounts reported in the related federal and state financial reports filed with the grantor agencies because of accruals which would be included in the next report filed with the agency.
The City serves as the designated recipient for the federal and state grant funds received for the benefit of the Midland Odessa Urban Transit District (MOUTD). Federal and state transit grant funds are in the name of the City who collects the funds based on MOUTD’s request for funds. The City disburses the grant funds to MOUTD as requested. The City has signed a designation of signature authority which allows MOUTD to file the grant reports and request funds. The federal and state grant money received by MOUTD is awarded to the City. The City is the designated recipient and is responsible for the funds and for all reporting required by the Federal Transit Administration (FTA). The FTA does not allow this to be shown as pass through to MOUTD.

Finding Details

Finding 2024-002
Finding: 2024-002 - Reporting Type of Finding: Noncompliance and Material Weakness in Internal Control Over Compliance Federal Agency: U.S. Department of Treasury Federal Program Title: COVID 19 – Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Number and Period: N/A; October 1, 2023 – September 30, 2024 Criteria or specific requirement Per 2 CFR 200.303(a), the City must establish, document, and maintain effective internal control over the Federal award that provides reasonable assurance that the recipient or subrecipient is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition During testing of reporting, we noted an amount of $310,037 of fiscal year 2024 expenditures were not included in the fiscal year 2024 quarterly reports submitted to the grantor agency. Additionally, we noted $57,426 of fiscal year 2025 expenditures incorrectly reported in the third quarter of fiscal year 2024. Questioned costs $0 Cause The under reporting of fiscal year 2024 expenditures was caused by allowable project costs being reclassified to the grant after the quarterly report submission dates. The inclusion of fiscal year 2025 expenditures in the fiscal year 2024 quarterly reports is due to insufficient review of program activity and improper reporting cut-off. Effect The U.S. Department of Treasury uses the reports internally for oversight purposes and to fulfill transparency and legal obligations. Improper reporting to the federal agency can lead to data inaccuracies. Repeat Finding No Recommendation We recommend the City review expenditure details thoroughly before submitting quarterly reports to the grantor agency. Views of Responsible Official(s) and Planned Corrective Actions See corrective action plan.