Finding 1207150 (2025-004)

Material Weakness Repeat Finding

Requirement

Questioned Costs

Year

2025

Accepted

2026-04-17

Audit: 399002

Organization: City of Wallis (TX)

Auditor: SEIDEL SCHROEDER

AI Summary

Core Issue: The City lacks necessary written policies and procedures for managing federal awards.
Impacted Requirements: This violates Title 2 U.S. Code of Federal Regulations Part 20, specifically the Uniform Guidance.
Recommended Follow-Up: Develop and implement comprehensive written policies and procedures for federal award management.

Finding Text

The City does not have adequate written policies, procedures, and standards of conduct for federal awards as required by Title 2 U.S. Code of Federal Regulations Part 20, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) Subparts D- Post Federal Award Requirements and E-Cost Principles. The Uniform Guidance requires the City to have written policies, procedures and standards of conduct for federal awards.

Corrective Action Plan

The City will establish and adopt written policies for federal awards.

Other Findings in this Audit

1207148 2025-004

Material Weakness Repeat
1207149 2025-004

Material Weakness Repeat

Programs in Audit

ALN	Program Name	Expenditures
14.239	HOME INVESTMENT PARTNERSHIPS PROGRAM	$152,306
14.228	COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII	$120,699
16.738	EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM	$55,393
16.710	PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS	$29,629
16.575	CRIME VICTIM ASSISTANCE	$0
97.036	DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS)	$0