FAC Explorer

Audit 414753

FY End
2023-09-30
Total Expended
$1.11M
Findings
2
Programs
4
Organization: City of Pass Christian Mississippi (MS)
Year: 2023 Accepted: 2026-10-08
Auditor: WRIGHT WARD HATTEN AND GUEL

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1240168 2023-013 Material Weakness Yes C
1240169 2023-014 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $987,869 Yes 2
15.435 GOMESA $97,760 Yes 0
20.600 STATE AND COMMUNITY HIGHWAY SAFETY $21,360 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $2,616 Yes 0

Contacts

Name Title Type
EA3BE5V7VG23 Marian Governor Auditee
2283523311 Sande Hentges Auditor
No contacts on file

Notes to SEFA

This schedule includes the federal award activity of the City of Pass Christian Mississippi under programs of the federal government of the year ended September 30, 2023. 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 Requirement, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents on a selected portion of the operations of the City, it is not intended to and does not present the financial position, or changes in net assets of the City.
The accompanying schedule of expenditures of federal awards includes the federal grant activity of the City and is presented on the modified-accrual basis of accounting. Differences between the granting-agency basis of accounting and the basis of accounting used by the City in preparing its financial fund statements may occur.
The City has the following federal loans outstanding as of September 30, 2023:
The City has elected to not use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
No awards were passed through to subrecipients.

Finding Details

Finding 2023-013
RECOMMENDATIONS: The City should investigate and correct internal control procedures over recording receipts and cash management to ensure proper recording of federal receipts.
Finding 2023-014
RECOMMENDATONS: Perform Reconciliations: Implement a monthly reconciliation process where expenditures are cross-referenced between the general ledger fund accounts and the federal draw-down reports. Staff Training: Train accounting personnel on the importance of tracking project-specific costs to ensure compliant grant-reporting practices. Update Training Protocols: Provide mandatory training on Uniform Guidance compliance and GASB revenue recognition standards for all finance and program staff handling federal awards.