FAC Explorer

Finding 1151417 (2022-006)

Material Weakness
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2025-08-28
Audit: 365179
Organization: City of Ganado, Texas (TX)
Auditor: Harrison Waldrop & Uherek LLP

AI Summary

  • Answer: The City did not provide a reconciled SEFA for the year ending September 30, 2022.
  • Trend: This issue stems from inadequate controls highlighted in Finding 2022-002, affecting the accuracy and timeliness of financial reporting.
  • List: To address this, implement stronger financial controls to ensure accurate SEFA preparation in future audits.

Finding Text

Condition: The City was unable to provide a reconciled SEFA for the year ending September 30, 2022.Questioned Costs: None noted.Criteria: The City is required to properly account for all federal spending and to prepare an accurate and complete SEFA for each fiscal year.Cause: The City was unable to provide a reconciled SEFA as a result of Finding 2022-002 in which controls should be in place to ensure accurate and timely financial information is available for audit.Effect: Material journal entries were required to be able to accurately report federal expenditures on the SEFA.

Categories

Reporting

Other Findings in this Audit

  • 574955 2022-002
    Material Weakness
  • 574956 2022-002
    Material Weakness
  • 574957 2022-002
    Material Weakness
  • 574958 2022-002
    Material Weakness
  • 574959 2022-002
    Material Weakness
  • 574960 2022-002
    Material Weakness
  • 574961 2022-002
    Material Weakness
  • 574962 2022-004
    Significant Deficiency
  • 574963 2022-004
    Significant Deficiency
  • 574964 2022-004
    Significant Deficiency
  • 574965 2022-004
    Significant Deficiency
  • 574966 2022-004
    Significant Deficiency
  • 574967 2022-004
    Significant Deficiency
  • 574968 2022-004
    Significant Deficiency
  • 574969 2022-006
    Material Weakness
  • 574970 2022-006
    Material Weakness
  • 574971 2022-006
    Material Weakness
  • 574972 2022-006
    Material Weakness
  • 574973 2022-006
    Material Weakness
  • 574974 2022-006
    Material Weakness
  • 574975 2022-006
    Material Weakness
  • 1151397 2022-002
    Material Weakness
  • 1151398 2022-002
    Material Weakness
  • 1151399 2022-002
    Material Weakness
  • 1151400 2022-002
    Material Weakness
  • 1151401 2022-002
    Material Weakness
  • 1151402 2022-002
    Material Weakness
  • 1151403 2022-002
    Material Weakness
  • 1151404 2022-004
    Significant Deficiency
  • 1151405 2022-004
    Significant Deficiency
  • 1151406 2022-004
    Significant Deficiency
  • 1151407 2022-004
    Significant Deficiency
  • 1151408 2022-004
    Significant Deficiency
  • 1151409 2022-004
    Significant Deficiency
  • 1151410 2022-004
    Significant Deficiency
  • 1151411 2022-006
    Material Weakness
  • 1151412 2022-006
    Material Weakness
  • 1151413 2022-006
    Material Weakness
  • 1151414 2022-006
    Material Weakness
  • 1151415 2022-006
    Material Weakness
  • 1151416 2022-006
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $68,503
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $20,800
21.027 Coronavirus State and Local Fiscal Recovery Funds $10,500