FAC Explorer

Finding 497435 (2022-007)

Material Weakness
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2024-09-20
Audit: 320188
Organization: City of Pass Christian Mississippi (MS)
Auditor: Wright Ward Hatten and Guel

AI Summary

  • Answer: The City’s bank accounts were not reconciled on time, leading to over $1.2 million in unrecorded deposits in the FEMA fund.
  • Trend: This issue indicates a pattern of delayed reconciliations, which can affect financial reporting and fund management.
  • List: Follow up by implementing regular reconciliation schedules and training staff on timely reporting practices.

Finding Text

Condition: During our test work, we noted that the City’s bank accounts had not been timely reconciled resulting in an excess of $1.2 million in deposits not being recorded in the City’s FEMA fund appropriately.

Corrective Action Plan

The City would show that the Federal funds that were received for FEMA projects were

Categories

No categories assigned yet.

Other Findings in this Audit

  • 497436 2022-007
    Material Weakness
  • 497437 2022-007
    Material Weakness
  • 497438 2022-007
    Material Weakness
  • 1073877 2022-007
    Material Weakness
  • 1073878 2022-007
    Material Weakness
  • 1073879 2022-007
    Material Weakness
  • 1073880 2022-007
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1.21M
97.042 Emergency Management Performance Grants $40,708
16.592 Local Law Enforcement Block Grant $14,618
16.738 Edward Byrne Memorial Justice Assistance Grant Program $13,841
84.186 Safe and Drug-Free Schools and Communities $4,472
15.435 Gomesa $3,600
66.458 Clean Water State Revolving Fund $0