Finding 517940 (2023-002)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-01-07
Audit: 336223
Organization: City of Port Arthur (TX)

AI Summary

  • Core Issue: Reports were submitted late and contained errors, indicating a significant deficiency in internal controls.
  • Impacted Requirements: The City must request reimbursements within 90 days and ensure accurate reporting for federal grants.
  • Recommended Follow-Up: Implement new policies and procedures to improve internal controls for timely and accurate reporting.

Finding Text

Finding 2023-002: Untimely and Inaccurate Reporting ALNs 20.507 and 20.526 – Federal Transit Cluster Federal Agency: U.S. Department of Transportation Type of Finding: Significant Deficiency in Internal Control over Noncompliance and Noncompliance Finding Criteria The City is required to request reimbursement within 90 days of disbursement. Management is responsible for establishing and maintaining effective internal controls over accurately and timely reporting for grants. Condition During our audit, we noted selected reports were not submitted in a timely manner and contained inaccurate information. Cause The City’s internal controls over reporting accurate information on a timely basis are not adequately designed. Effect or Potential Effect The City may submit inaccurate and/or untimely reports. Recommendation We recommend policies and procedures be put into place to establish effective internal controls surrounding reporting to ensure reports are submitted accurately and timely.

Categories

Reporting Cash Management Significant Deficiency

Other Findings in this Audit

  • 517938 2023-002
    Significant Deficiency Repeat
  • 517939 2023-002
    Significant Deficiency Repeat
  • 517941 2023-002
    Significant Deficiency Repeat
  • 517942 2023-002
    Significant Deficiency Repeat
  • 517943 2023-002
    Significant Deficiency Repeat
  • 517944 2023-002
    Significant Deficiency Repeat
  • 517945 2023-002
    Significant Deficiency Repeat
  • 1094380 2023-002
    Significant Deficiency Repeat
  • 1094381 2023-002
    Significant Deficiency Repeat
  • 1094382 2023-002
    Significant Deficiency Repeat
  • 1094383 2023-002
    Significant Deficiency Repeat
  • 1094384 2023-002
    Significant Deficiency Repeat
  • 1094385 2023-002
    Significant Deficiency Repeat
  • 1094386 2023-002
    Significant Deficiency Repeat
  • 1094387 2023-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $10.44M
11.307 Economic Adjustment Assistance $2.44M
14.218 Community Development Block Grants/entitlement Grants $1.36M
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $806,914
20.507 Federal Transit Formula Grants $779,431
93.558 Temporary Assistance for Needy Families $675,976
93.268 Immunization Cooperative Agreements $436,772
14.239 Home Investment Partnerships Program $252,594
20.527 Public Transportation Emergency Relief Program $240,474
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $192,010
93.991 Preventive Health and Health Services Block Grant $182,630
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $109,553
15.605 Sport Fish Restoration $104,844
93.069 Public Health Emergency Preparedness $101,069
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $79,038
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $75,072
93.556 Marylee Allen Promoting Safe and Stable Families Program $49,002
93.994 Maternal and Child Health Services Block Grant to the States $32,901
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $18,549
20.600 State and Community Highway Safety $16,565
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $2,981
20.616 National Priority Safety Programs $1,049