Finding 1240169 (2023-014)

Material Weakness Repeat Finding

Requirement

Questioned Costs

Year

2023

Accepted

2026-10-08

Audit: 414753

Organization: City of Pass Christian Mississippi (MS)

Auditor: WRIGHT WARD HATTEN AND GUEL

AI Summary

Answer: Establish a monthly reconciliation process for expenditures to ensure accuracy between accounts and reports.
Trend: Emphasize the need for ongoing staff training on project-specific cost tracking and compliance with grant-reporting practices.
List: Update training protocols to include mandatory sessions on Uniform Guidance and GASB standards for all relevant staff.

Finding Text

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.

Corrective Action Plan

Response: The City concurs with auditors. The recently rehired City Clerk and Senior Accountant communicate to the City’s FEMA applicant agent when Federal funds are received and ensure that the payment is applied to the correct FEMA fund is the City’s financial software.

Other Findings in this Audit

1240168 2023-013

Material Weakness Repeat

Programs in Audit

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