LA MARQUE, TEXAS

SINGLE AUDIT REPORTS
LA
CITY OF
MARQUE, TEXAS
For the Year Ended
September 30, 2013
CITY OF LA MARQUE, TEXAS
SINGLE AUDIT REPORTS
September 30, 2013
TABLE OF CONTENTS
INDEPENDENT AUDITORS' REPORT ON INTERNAL
CONTROL OVER FINANCIAL REPORTING AND ON
COMPLIANCE AND OTHER MATTERS BASED ON
AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN
ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
3
INDEPENDENT AUDITORS' REPORT ON COMPLIANCE
FOR EACH MAJOR PROGRAM AND ON INTERNAL CONTROL
OVER COMPLIANCE REQUIRED BY OMB CIRCULAR A-133,
AND SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
5
SCHEDULES
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
8
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
10
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
17
NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL A WARDS
18
INDEPEI\TJ>ENT AUDITORS' REPORT ON INTERNAL CONTROL OVER FINANCIAL
REPORTING Al\TJ> ON COMPLIANCE Al\TJ> OTHER MATTERS BASED ON AN AUDIT OF
FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH
GOVERNAfENT AUDITING STANDARIJS
May 14, 2014
To the Honorable Mayor and
City Council Members of the
City of La Marque, Texas:
We have audited, in accordance with the auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government Auditing Standards
issued by the Comptroller General of the United States, the financial statements of the governmental
activities, the business-type activities, the discretely presented component unit, each major fund, and the
aggregate remaining fund information of the City of La Marque, Texas (the "City"), as of and for the
year ended September 30, 2013, which collectively comprise the City's basic financial statements and
have issued our report thereon dated May 14, 2014.
Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City' s internal
control over financial reporting (internal control) to determine the audit procedures that are appropriate
in the circumstances for the purpose of expressing our opinions on the financial statements, but not for
the purpose of expressing an opinion on the effectiveness of the City's internal control. Accordingly, we
do not express an opinion on the effectiveness of the City's internal control.
Our consideration of internal control was for the limited purpose described in the preceding paragraph
and was not designed to identify all deficiencies in internal control that might be material weaknesses or
significant deficiencies and, therefore, material weaknesses or significant deficiencies may exist that
were not identified. However, as described in the accompanying schedule of findings and questioned
costs, we identified certain deficiencies in internal control that we consider to be material weaknesses
and significant deficiencies.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to prevent, or
detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or combination
of deficiencies, in internal control such that there is a reasonable possibility that a material misstatement
of the City' s financial statements will not be prevented, or detected and corrected, on a timely basis. We
consider the deficiencies 2012-3 , 2012-6, 2012-7, 2012-8, and 2012-9 described in the accompanying
schedule of findings and questioned costs to be material weaknesses.
3
Partners
Robert Belt, C PA
Stcpha11ic E. H<trris. CPA
Noth<~n Krupkc, CPA
H ouston
3210 Bingle Rd. , Ste. 300
H ouston, T X 77055
713.263.1123
Bellville
1304 Sout h Front St.
Bell ville, TX 77418
979 .865.3 169
A usti n
100 Congress Ave., Stc. 2000
Austi n, T X 78701
512.381.0222
AliOffiees
v.rww. tcxa:; audi tors.co m
info@txaud itors.com
713.263 .1 550 tilX
==
-
GriD
Governmental
Audit Quality Center
A significant deficiency is a deficiency, or combination of deficiencies, in internal control that is less
severe than a material weakness, yet important enough to merit attention by those charged with
governance. We consider the deficiencies 2013-1 and 2012-12 described in the accompanying schedule
of findings and questioned costs to be significant deficiencies.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City's financial statements are free from
material misstatement, we perforn1ed tests of its compliance with certain provisions of laws, regulations,
contracts, and grant agreements, noncompliance with which could have a direct and material effect on the
determination of financial statement amounts. However, providing an opinion on compliance with those
provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The
results of our tests disclosed no instances of noncompliance or other matters that are required to be
reported under Government Auditing Standards.
City's Response to Findings
The City' s response to the findings identified in our audit is described in the accompanying schedule of
findings and questioned costs. The City' s response was not subjected to the auditing procedures applied
in the audit of the financial statements and, accordingly, we express no opinion on it.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance
and the results of that testing, and not to provide an opinion on the effectiveness of the City's internal
control or on compliance. This report is an integral part of an audit perfonned in accordance with
Government Auditing Standards in considering the City's internal control and compliance. Accordingly,
this connnunication is not suitable for any other purpose.
&
EL T
~RRIS ~CHACEK, Ll._LP
Belt Harris Pechacek, LLLP
Certified Public Accountants
Houston, Texas
4
ThTDEPENDENT AUDITORS' REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM
AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY OMB
CIRCULAR A-133, Al\TD THE SCHEDULE OF EXPEl\TDITURES OF FEDERAL AWARDS
May 14,2014
To the Honorable Mayor and
City Council Members of the
City of La Marque, Texas:
Report on Compliance for Each Major Federal Program
We have audited the City of La Marque, Texas' (the "City") compliance with the types of compliance
requirements described in the OMB Circular A-133 Compliance Supplement that could have a direct and
material effect on each of the City's major federal programs for the year ended September 30, 2013. The
City's major federal programs are identified in the summary of auditors' results section of the
accompanying schedule of findings and questioned costs.
Management's Responsibility
Management is responsible for compliance with the requirements of laws, regulations, contracts, and
grants applicable to its federal programs.
Auditors' Responsibility
Our responsibility is to express an opinion on compliance for each of the City's major federal programs
based on our audit of the types of compliance requirements referred to above. We conducted our audit of
compliance in accordance with auditing standards generally accepted in the United States of America;
the standards applicable to financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local
Governments, and Non-Profit Organizations. Those standards and O:MB Circular A-133 require that we
plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of
compliance requirements referred to above that could have a direct and material effect on a major federal
program occurred. An audit includes examining, on a test basis, evidence about the City's compliance
with those requirements and performing such other procedures as we considered necessary in the
circumstances.
We believe that our audit provides a reasonable basis for our opinion on compliance for each major
federal program. However, our audit does not provide a legal determination of the City' s compliance.
5
Partnet's
Robert Belr, CPA
SrcphaJ1 ic E. H arris, C PA
Nat ha n K.rup kc, CPA
H o uston
32 10 Bingle Rd., Stc. 300
H ouston,T X 77055
713.263.1123
BcUville
1304 South Front St.
BcUviUc, T X 77418
979.865.3169
Austin
100 Congress Ave., Stc. 2000
Austin , TX 7870 1
512.381.0222
AU Offices
W\VW.tc x;lS<IUdirors.com
info@tx audi rors.com
713 .263. 1550 liLx
==
-
Governmental
Audit Quality Center
Opinion on Each Major Federal Program
In our opinion, the City complied, in all material respects, with the types of compliance requirements
referred to above that could have a direct and material effect on each of its major federal programs for
the year ended September 30, 2013.
Report on Internal Control Over Compliance
Management of the City is responsible for establishing and maintaining effective internal control over
compliance with the types of compliance requirements referred to above. In planning and performing our
audit of compliance, we considered the City's intemal control over compliance with the types of
requirements that could have a direct and material effect on each major federal program to determine the
auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on
compliance for each major federal program and to test and report on intemal control over compliance in
accordance with OMB Circular A-133, but not for the purpose of expressing an opinion on the
effectiveness of intemal control over compliance. Accordingly, we do not express an opinion on the
effectiveness ofthe City's intemal control over compliance.
Our consideration of intemal control over compliance was for the limited purpose described in the
preceding paragraph and was not designed to identify all deficiencies in intemal control over compliance
that might be material weaknesses or significant deficiencies and therefore, material weaknesses or
significant deficiencies may exist that were not identified. However, as discussed below, we identified a
certain deficiency in intemal control over compliance that we consider to be a material weakness.
A deficiency in internal control over compliance exists when the design or operation of a control over
compliance does not allow management or employees, in the normal course of performing their assigned
functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a
federal program on a timely basis. A material wealmess in internal control over compliance is a
deficiency, or combination of deficiencies, in intemal control over compliance, such that there is a
reasonable possibility that material noncompliance with a type of compliance requirement of a federal
program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in.
internal control over compliance is a deficiency, or a combination of deficiencies, in intemal control
over compliance with a type of compliance requirement of a federal program that is less severe than a
material weakness in intemal control over compliance, yet important enough to merit attention by those
charged with govemance. We consider the deficiency in intemal control over compliance described in
the accompanying schedule of findings and questioned costs as item 2012-3 to be a material weakness.
The City's response to the intemal control over compliance finding identified in our audit is described in
the accompanying schedule of findings and questioned costs. The City's response was not subjected to
the auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on
the response.
Report on Schedule of Expenditures of Federal Awards Required by OMB Circular A-133
We have audited the financial statements of the govemmental activities, the business-type activities, the
discretely presented component unit, each major fund, and the aggregate remaining fund information of
the City, as of and for the year ended September 30, 2013, and the related notes to the financial
statements, which collectively comprise the City's basic financial statements. We have issued our report
thereon dated May 14, 2014 which contained unmodified opinions on those financial statements. Our
audit was conducted for the purpose of forming opinions on the financial statements that collectively
comprise the basic financial statements. The accompanying schedule of expenditures of federal awards is
presented for purposes of additional analysis as required by OMB Circular A-133 and is not a required
pari of the basic financial statements. Such infom1ation is the responsibility of management and was
6
derived from and relates directly to the underlying accounting and other records used to prepare the basic
financial statements. The inforn1ation has been subjected to the auditing procedures applied in the audit
of the financial statements and certain additional procedures, including comparing and reconciling such
information directly to the underlying accounting and other records used to prepare the basic financial
statements or to the basic financial statements themselves, and other additional procedures in accordance
with auditing standards generally accepted in the United States of America. In our opinion, the schedule
of expenditures of federal awards is fairly stated in all material respects in relation to the basic financial
statements as a whole.
The purpose of this report on internal control over compliance is solely to describe the scope of our
testing of internal control over compliance and the results of that testing based on the requirements of
OMB Circular A-133. Accordingly, this report is not suitable for any other purpose.
~LT ~RR.IS ~CHACEK, U...LP
Belt Harris Pechacek, LLLP
Certified Public Accountants
Houston, Texas
7
CITY OF LA MARQUE, TEXAS
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
For the Year Ended September 30, 2013
Finding 11-04- Internal Controls Over Accounts Payable
Condition: Payment to a vendor for equipment purchased with CDBG funds in the amount of $83,240
was not properly recorded in accounts payable at September 30, 2011.
Questioned Costs: None
Criteria: Generally accepted accounting principles require proprietary funds to be accounted for on the
accrual basis of accounting.
Cause of Condition: The City has established internal controls over the accounts payable function and,
although the expenditures noted were identified as accruals by finance personnel, the invoices did not get
properly accrued prior to fiscal year end.
Effect of Condition: Material understatement of accounts payable and related expenditures.
Recommendation: The City should account for proprietary funds using the accrual basis of accounting
as required by generally accepted accounting principles. Internal controls over the accounts payable
function should ensure that all expenditures identified as accruals are properly recorded in accounts
payable in the proper accounting period.
Status: Resolved.
Finding 11-05 - Cash Management
Condition: The City draws CDBG funds once an invoice is submitted by the vendor for payment. The
City disburses the funds to the vendor upon receipt of the funds. During the course of the audit, auditors
noted an instance where the disbursement of the funds was not performed in a timely mmmer.
Questioned Costs: None
Criteria: When federal funds are advanced, recipients must follow procedures to minimize the time
elapsing between the transfer of funds from the U.S. Treasury and disbursement.
Cause of Condition: The City has established internal controls over the disbursement process, which
require several levels of approval by management. Ce1iain requests for disbursements made near the
2011 fiscal year end and during the beginning of fiscal year 2012 were not processed timely, as the City
was working on the budget and trying to ensure that the funds were properly encumbered prior to
disbursement.
Effect of Condition: Failure to follow internal controls over the cash management process could result
in non-compliance with the cash management compliance requirement as established in OMB Circular
A-133 . It was noted that the federal funds were deposited in a non-interest bearing account, therefore, no
interest was earned on the funds prior to disbursement.
8
CITY OF LA MARQUE, TEXAS
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS (Continued)
For the Year Ended September 30, 2013
Recommendation: The City should have written policies to ensure that all requirements listed in the
OMB Circular A-133 compliance supplement are met. Management should be aware of all applicable
compliance requirements per OMB Circular A-133 and should communicate those requirements to the
appropriate personnel.
Status: Resolved.
Finding 2012-3 - Section 8 Activity
Condition: The fiscal year 2012 activity of the Section 8 fund was not recorded on the City's books.
This lack of recognition resulted in the omission of the Section 8 grant activity on the schedule of
expenditures of federal awards.
Questioned Costs: None
Criteria: The City is responsible for the complete and accurate reporting of all City activities.
Cause of Condition: The City zeroed out all account balances in the Section 8 fund at the beginning of
fiscal year 2012 . The City has not been recording the Section 8 fund activity throughout the year. The
City outsources the administration of the Section 8 fund and, it is our understanding that, the City has not
been receiving periodic financial infmmation throughout the year from the program administrator.
Effect of Condition: Failure to record the activity of all funds may lead to material misstatements of the
financial statements, as well as noncompliance with grant requirements.
Recommendation: The City should establish procedures to ensure that all activity related to the Section
8 fund is recorded on a monthly basis.
Status: Resolved.
9
CITY OF
LA MARQUE, TEXAS
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
For the Year Ended September 30,2013
A. SUMMARY OF AUDIT RESULTS
1.
The auditors' report expresses an unmodified opinion on the basic financial statements of the
City of La Marque, Texas.
2.
Material weaknesses in internal control were disclosed by the audit ofthe financial statements.
3.
Significant deficiencies in internal control were disclosed by the audit of the financial
statements.
4.
No noncompliance material to the basic financial statements was disclosed during the audit.
5.
A material weakness in internal control over major federal award programs was disclosed by
the audit.
6.
The auditors' report on compliance for the maJor federal award programs expresses an
unmodified opinion.
7.
No audit findings relative to the major federal award programs for the City are reported in Part
C of this schedule.
8.
The programs included as major programs are:
Program Title
CDBG- State Administered CDBG Cluster
Section 8 -Housing Choice Vouchers
CFDA
14.228, 14.255
14.871
9.
The threshold for distinguishing Type A and B programs was $300,000.
10.
The City did not qualify as a low-risk auditee in the context of OMB Circular A-133.
B. FINDINGS- BASIC FINANCIAL STATEMENT AUDIT
CURRENT YEAR MATTERS
Significant Deficiencies
2013-1. SHOP INVENTORY
Criteria
The City is responsible for the accurate recording and monitoring of all of its inventories.
Condition
The City did not perforn1 a shop inventory count at fiscal year-end. A subsequent inventory count was
performed after the fiscal year-end. The inventory count that was perfonned excluded unit costs. These
cost figures were subsequently added in order to detemune a monetary balance.
10
CITY OF LA MARQUE, TEXAS
SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued)
For the Year Ended September 30, 2013
The lack of detailed reporting and tracking of inventory could lead to misstated account balances.
Cause
The City did not follow established procedures by perfom1ing a shop inventory count at year-end. The City also
did not obtain individual costs as of year-end.
Recommendation
The City should follow established procedures by perfom1ing a shop inventory count at year-end. Reports should
also include individual costs for each item of inventory in order to determine the monetary balance.
Corrective Action Plan
The City is currently looking into inventory software to improve the tracking of inventory. The City shall have
employees trained to maintain an inventory system at public works. Procedures have been established to
perfonn annual physical inventory counts on September 30t11 •
MATTERS PREVIOUSLY REPORTED
Material Weaknesses
2012-3. GRANT ADMINISTRATION
Criteria
The City is responsible for administering and satisfying the compliance requirements associated with grants that
it has been awarded and accepted.
Condition
A schedule of expenditures of federal awards could not be produced by the City.
Effect
The lack of a centralized grant administrator and a grant policy could lead to the noncompliance with grant
requirements and inadequate reporting.
Cause
The City has not adopted a grant policy or established a centralized grant administration function. It was noted
during the audit that the City does not have a policy for the tracking and recording of grants.
Recommendation
The City should establish a policy for the tracking and recording of grants. The City should assign an individual
as the grant administrator. All grant related activity should be reported to this individual. The grant
11
CITY OF LA MARQUE, TEXAS
SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued)
For the Year Ended September 30,2013
administrator should track and maintain records of all grant related activity and conespondence with granting
agencies. This individual should be alerted by department heads whenever a new grant is awarded. The grant
administrator should be responsible for the preparation of the schedule of expenditures of federal awards.
Corrective Action Plan
Once a centralized grant administrator for the City is assigned to oversee an already established grant
administration team, a standard grant policy shall be established to enhance the administration flows within City
departments and among multiple agencies.
2012-6. ECONOMIC DEVELOPMENT CORPORATION INVENTORY
Criteria
The Economic Development Corporation (the "Corporation") 1s responsible for the accurate recording and
monitoring of all of its inventories.
Condition
The Corporation was unable to produce a detailed inventory listing of the properties being held for resale that
reconciled to the related general ledger account. A detailed listing of prior year inventory had to be requested by
City management from the prior City auditors.
The lack of detailed reporting and tracking of inventory could lead to misstated account balances.
The Corporation does not have a cunent inventory detail that reconciles to the general ledger or procedures in
place to perfom1 a reconciliation of inventory.
Recommendation
The Corporation should adopt a formal process for the recordkeeping and monitoring of inventory. The
Corporation should review documentation of prope1ty purchases and create a detailed schedule which lists the
properties and historical costs individually. This schedule should be reconciled to the related general ledger
account at year-end.
Corrective Action Plan
The City shall have an accountant responsible for fixed assets maintain the Corporation's inventory within the
City's financial software.
12
CITY OF LA MARQUE, TEXAS
SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued)
For the Year Ended September 30, 2013
2012-7. MONTH END PROCEDURES
Criteria
The City should ensure that there are formal procedures in place to reconcile balance sheet accounts to subsidiary
ledgers.
Condition
It was noted during the audit that balance sheet accounts (i.e. receivables and payables) are not being reconciled
to the detailed subsidiary ledgers. It was also noted that the City does not have procedures in which management
reviews and reconciles detailed subledgers to their respective general ledger accounts. As a result, a large
number of adjusting journal entries were required to accurately state account balances. In addition, multiple
transaction types were not consistently being recorded in the same balance sheet accounts. It was also noted that
the City has been recording transactions within the wrong account classification (i.e. municipal court transactions
in which the City gets to keep a portion of fees as revenues and must remit the other portion to the State were all
being recorded in a liability account).
The lack of consistent monthly procedures could lead to misstated account balances resulting in over/understated
assets, liabilities, revenues, and expenditures.
The City has not established fonnal procedures to reconcile balance sheet accounts to detailed subsidiary ledgers.
Recommendation
The City should establish procedures in which management reviews and reconciles all detailed ledgers to the
general ledger accounts. The City should also provide staff with adequate training and oversight to ensure the
proper recording of transactions.
Corrective Action Plan
The City shall have qualified experienced personnel to perfonn required monthly reconciliations prior to the
fiscal year ending September 30, 2014.
2012-8. DELINQUENT ACCOUNTS
Criteria
The City is responsible for ensuring they are reporting all activity of the City in accordance with generally
accepted accounting principles.
13
CITY OF LA MARQUE, TEXAS
SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued)
For the Year Ended September 30, 2013
Condition
It was noted that reviews of delinquent receivables related to utility billing and mowing/demolition are not being
performed. As a result, the City has not established a method for the reasonable estimation of allowance for
doubtful accounts. The City has not written off delinquent account balances in many years.
The lack of review procedures and proper reporting could lead to the overstatement of assets and revenues.
The City has not detem1ined and written off delinquent accounts that are deemed uncollectible.
Recommendation
The City should identify a reasonable estimate for the allowance for doubtful accounts based on the historical
collections. The City should also determine which delinquent accounts they deem uncollectible and write those
off.
Corrective Action Plan
The City shall have qualified experienced personnel performing reconciliations. Once reconciled, delinquent
accounts shall be written off in accordance to City write off policy.
2012-9. CAPITAL ASSETS
Criteria
The City is responsible for the recognition and monitoring of all capital assets.
Condition
The finance department used expense disbursements to monitor and identify capital additions. Capital asset
listings are not being sent to department heads to verify the existence of the assets and whether the assets are
impaired or obsolete. It was also noted the City does not perform periodic inventories of capital assets. The
method of capital asset disposal was left largely up to department heads, as was alerting finance to disposal of
assets.
The combination of the absences of a policy and procedures could result in a lack of accuracy in capital asset
valuation and failure to uncover loss, impainnent, theft, or misappropriation of City assets.
The City does not have a formal policy to actively monitor the addition, tracking, condition, and disposal of
capital assets.
14
CITY OF LA MARQUE, TEXAS
SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued)
For the Year Ended September 30, 2013
Recommendation
The City should develop and implement procedures to track the purchase, movement between depmiments,
retirement, sale, and disposal of capital assets. The City should also inventory capital assets at least annually to
verify they are still in use and serviceable. Additionally, the City should consider tagging assets with a unique
number in order to facilitate tracking of capital assets.
Corrective Action Plan
The City shall have a qualified accountant maintain and reconcile fixed assets.
Significant Deficiencies
2012-12. SEGREGATION OF DUTIES
Criteria
Segregation of duties refers to assigning tasks among personnel so that no one person handles substantially all
aspects of a transaction.
Condition
The City has two utility billing employees who collect payments and also have the ability to adjust/transfer
customer accounts. The City does not have a formal process for the review, approval, and documentation of
utility billing account adjustments/transfers.
Effect
The lack of segregation of duties could lead to unauthorized changes in the financial system going undetected and
make the City vulnerable to the misappropriation of assets.
Cause
The extent to which the City can segregate duties is limited based on the number of personnel, their skill set and
work load, and the organizational structure of the City.
Recommendation
As with other cities and corporations of the same staff size, there are instances where additional controls could be
put in place if more personnel were available and further segregation in duties could be achieved. There are
inherent inefficiencies with full segregation of duties and inherent risk with the lack of segregation of duties.
The cost versus benefits for both should be considered. The City should explore opportunities to mitigate their
exposure to the inherent risks of limited segregation of duties through the use of restricted software access,
change logs, etc.
Corrective Action Plan
The City is restructuring the accounting and utility billing departments to strengthen intemal controls in tem1s of
access levels as well as job responsibilities.
15
CITY OF LA MARQUE, TEXAS
SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued)
For the Year Ended September 30, 2013
C. FINDINGS- FEDERAL AWARDS
None
16
CITY OF LA MARQUE, TEXAS
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
For the Year Ended September 30, 2013
CFDA
Number
Grant/Contract Number
Program - Disaster Recovery
14.255
GL0-1 0-5091-000-5070
Conununity Development Block Grant - State's
14.255
GL0-12-216-000-5516
642,088
14.228
712171
232,190
14.871
TX530
1,244,518
Grantor/Program Title
Expenditures
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT
Pass-through Texas General Land Office
Conununity Development Block Grant - State's
$
7,984
Program - Disaster Recovery
Conmmnity Development Block Grant - State's Program
Direct Award
Section 8 Housing Choice Vouchers
TOTAL DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT
2,126,780
DEPARTMENT OF HOMELAND SECURITY
Direct A ward
Assistance to Firefighters Grant
97.044
EMW-2012-F0-06205
21 ,090
TOTAL DEPARTMENT OF HOMELAND SECURITY
TOTAL FEDERAL AWARDS EXPENDED
17
21 ,090
$
2,147,870
===:::::::::::::==========
CITY OF LA MARQUE, TEXAS
NOTES TO SCHEDULE OF EXPENDITURES
OF FEDERAL AWARDS
For the Year Ended September 30, 2013
1. REPORTING ENTITY
The accompanying schedule of expenditures of federal awards presents the activity of all federal
financial assistance programs ofthe City of La Marque, Texas.
2. BASIS OF ACCOUNTING
The accompanying schedule of expenditures of federal awards is presented in accordance with the
requirements of OMB Circular A-133, Audits of States, Local Governments, and Non-Profit
Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented
in, or used in the preparation of, the basic financial statements.
18