FAC Explorer

Finding 1208204 (2025-002)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2025
Accepted
2026-04-20
Audit: 399105
Organization: City of Bedias, Texas (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 awards compliance.

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.

Categories

Allowable Costs / Cost Principles

Other Findings in this Audit

  • 1208201 2025-002
    Material Weakness Repeat
  • 1208202 2025-002
    Material Weakness Repeat
  • 1208203 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $38,500
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $0