Finding 1221757 (2025-001)

Material Weakness Repeat Finding

Requirement

Questioned Costs

Year

2025

Accepted

2026-06-30

Audit: 406013

Organization: City of Biloxi (MS)

Auditor: ALEXANDER VAN LOON SLOAN LEVENS & FAVRE PLLC

AI Summary

Answer: Expenditures for ARPA and Hazard Mitigation programs were missing from last year's SEFA.
Trend: This omission did not impact major program determination or result in questioned costs.
List: Review Section II for detailed findings and ensure future compliance with reporting requirements.

Finding Text

During the audit, expenditures related to the ARPA and Hazard Mitigation programs were found to have been omitted from the prior-year SEFA. The omission did not affect the major program determination, and no questioned costs were identified. Refer to Section II for the complete finding.

Corrective Action Plan

The City will reconcile its grant revenue and expenditure reconciliation spreadsheet to the Schedule of Expenditures of Federal Awards to ascertain the schedule is complete and accurate. Completion Date: Pending Name of Contact Person Responsible for Corrective Action Plan: Diana Thornton

Other Findings in this Audit

1221758 2025-002

Material Weakness Repeat
1221759 2025-002

Material Weakness Repeat
1221760 2025-002

Material Weakness Repeat
1221761 2025-002

Material Weakness Repeat
1221762 2025-002

Material Weakness Repeat
1221763 2025-002

Material Weakness Repeat

Programs in Audit

ALN	Program Name	Expenditures
20.205	HIGHWAY PLANNING AND CONSTRUCTION	$803,945
97.036	DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS)	$435,637
21.027	CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS	$408,383
97.047	BRIC: BUILDING RESILIENT INFRASTRUCTURE AND COMMUNITIES	$325,156
97.044	ASSISTANCE TO FIREFIGHTERS GRANT	$54,886
14.218	COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS	$34,237
97.067	HOMELAND SECURITY GRANT PROGRAM	$7,502
16.607	BULLETPROOF VEST PARTNERSHIP PROGRAM	$5,423