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HomeMy WebLinkAbout2001 09 30 Single Audit Report - i. REPORT ID:40386 5/8/02 OMB No.0348-0057 (FORM SF-SAC U.S.DEPT.OF COMM.-Econ.and Stat.Admin.-U.S.CENSUS BUREAU (3-20-2001) ACTING AS COLLECTING AGENT FOR OFFICE OF MANAGEMENT AND BUDGET Data Collection Form for Reporting on AUDITS OF STATES,LOCAL GOVERNMENTS,AND NON-PROFIT ORGANIZATIONS for Fiscal Year Ending Dates On or After January 1,2001 RETURN TO Federal Audit Clearinghouse Complete this form,as required by OMB Circular A-133,"Audits - 1201 E. 10th Street of States,Local Governments,and Non-Profit Organizations." Jeffersonville,IN 47132 PART I GENERAL INFORMATION (To be completed by auditee,except for Item 7) 1. Fiscal period ending date for this submission 2. Type of Circular A-133 audit Month Day Year Fiscal Period End Dates Must 09 / 30 /2001 ; Be On or After January 1,2001 1®Single audit 2❑ Program-specific audit. 3. Audit period covered FEDERAL 4. Date received by Federal t® Annual 3❑ Other"— Months GOVERNMENT clearinghouse 2❑ Biennial USE ONLY S. Employer Identification Number(EIN) b. Are multiple EINs covered in this report? 1❑ Yes 2® No 7 4 1 4 9 3 2 0 2 If Part I,Item.5b= "Yes,"complete Part I,Item 5c a. Auditee EIN (Complete the continuation sheet on Page 4) 6. AUDITEE INFORMATION 7. AUDITOR INFORMAT (To be completed by auditor) a. Auditee name a. Auditor name IZte CITY OF FRIENDSWOOD,TEXAS NULL-LAIRSON,P.C. b. Auditee address (Number and street) b.Auditor address (Numbe d se 910 SOUTH FRIENDSWOOD DRIVE 11 GREENWAY PLAZA,SUITE 1515 City City Afr FRIENDSWOOD HOUSTON State ZIP+4 Code State ZIP+4 Code TX 7 7 5 4 6 — 4 8 5 6 TX 7 7 0 4 6 — c. Auditee contact c. Auditor contact Name Name ROGER ROECKER CHRISTOPHER L.BREAUX Title Title DIRECTOR OF ADMINISTATIVE SERVICES PRINCIPAL-AUDIT SERVICES d.Auditeecontact996 telephone3200 d.Auditor contact telephone 281 ) ( 713 ) 621 — 1515 e. Auditee contact FAX (Optional) e. Auditor contact FAX (Optional) 281 ) 482 — 6491 ( 713 ) 621 — 1570 f. Auditee contact E-mail (Optional) f. Auditor contact E-mail (Optional) CBREAUX@N ULL-LAIRSON.COM g.AUDITEE CERTIFICATION STATEMENT—This is g- AUDITOR STATEMENT—The data elements and to certify that,to the best of my knowledge and information included in this form are limited to those belief,the auditee has: (1)engaged an auditor to prescribed by OMB Circular A-133.The information perform an audit in accordance with the provisions of included in Parts II and III of the form,except for OMB Circular A-133 for the period described in Part I, Part III, Items 8,9,and 10,was transferred from the Items 1 and 3;(2)the auditor has completed such auditor's report(s)for the period described in Part I, audit and presented a signed audit report which Items 1 and 3,and is not a substitute for such states that the audit was conducted in accordance reports.The auditor has not performed any auditing with the provisions of the Circular;and,(3)the procedures since the date of the auditor's report(s).A information included in Parts I,II,and III of this data copy of the reporting package required by OMB collection form is accurate and complete. I declare Circular A-133,which includes the complete auditor's that the foregoing is true and correct. report(s),is available in its entirety from the auditee at the address provided in Part I of this form.As required by OMB Circular A-133,the information in Parts II and III of this form was entered in this form by the auditor based on information included in the Signature of certifyin official Date reporting package.The auditor has not performed 621 C Month Day Year any additional auditing procedures in connection with 5 / /s/©Z the completion of this form. Prigt a Nam /•fi of certifying official Signature of auditor Date lCO�P¢' /co 4?C k'C�IY' /l� e. M06-h/ ay/ZQr3/ �1ree, or- o AG�Vl4iAIstYZi-IYa Se.cf v c-s ei 0,"'0'7/ � 4 � 4 � � � @ 2 Bhk REPORT 6�� /~ A ITYU' �� GENERAL INFORMATION-Continued � S. Did the auditee expend more than$25,000,000 in Federal awards during the fiscal year? (Mark(X)one box) 1[] Yes-IdenuifyCognizanmAgency in Part N,Item 9 2F0 No-SKIP mm Part It,Item 9. Indicate which Federal awarding agency provided the predominant amount of direct funding in fiscal year 2000. (Mark(X)one box)However,if cognizance has been reassigned,see instructions. uzn Agency for International m0 Energy m[] Housing and Urban «/[] National Science Development oo - Environmental Protection Development Foundation lo[] AgricultureAgricultureAgency mn interior ao[] Transportation 110 Commerce ooEl Federal Emergency 1uElJustice El Othur-Specify: 12[] Defense Management Agency 170 Labor m^[] Education un[l Health and Human Services '' PA0TUU FINANCIAL STATEMENTS (To becompleted by auditor) I. Type of audit report VNo/k(X)one box) 1 N Unqualified opinion zEl Qualified opinion oEl Adverse opinion 4nDiuc|mimerofopinion 2' ioa'going concern"explanatory paragraph included in the audit report? i[]Yes 2Q0No 3' |ou reportable condition disclosed? i[XYeu 2[]No-SxJp*nite9n5 4. |a any reportable condition reported uoa material weakness? 1 F]You 2Q0Nm 5' Ise material noncompliance disclosed? 1[lYes 2D0No PAIM0. ' FEDERAL PROGRAMS (To be,completed by auditor) n' Type nf audit report on.ma]nr program compliance 1O0 Unqualified opinion e[] Qualified opinion x[]Adverse opinion *LJ Disclaimer ofopinion � 2. �n�s� include departments,agencies,or other organizational units expending greater than $300,000 in Federal awards that have separate A-133 audits which are not included in this audit?(AlCPA SOP 98-3 chapter n0) 1OYes 2F0No ���O�V� � ��������m�����T�A�T�B��<�_�� � _ w` Did the avdboe qualify an u|uw-risk audbee7 <y__a38 1[]Yes oNNo 5. hme reportable condition disclosed for any major program?(§__.51 ` <x>) 1 OYeo zQ0No-SKIP un Item 7 6' (a any reportable condition reported asu material weakness? 0--'.51U(a)(1)> 1[]Yes 20QNo 7' Are any known questioned costs reported?<y-_'.51U(a)(3)or(4)> 1[]Yoo 200No 8' Was m Summary Schedule of Prior Audit Findings prepared?<§___315( )) 1 FX1Yes z[]Nm 9' Indicate Which Federal ) have current year audit findings related to direct funding or prior udit findings shown in the Summary Schedule of Prior Audit Findings related to direct funding. (Mark(X)all that apply or None) nx[] Agency for International on[] Federal Emergency ^y[] National Aeronautics and yo[] Social Security Development Management Agency Space Administration Administration mO Agriculture 390 General Services ag El National Archives and io[] State Administration Records za[] Appalachian Regional m / m[] Transportation Commission ox[] H bhandHu Human Services m[] National Health m o x1[� Treasury the - 11[] Co� w[] H Housing and ' monm n ga -' '- m[] Un��St�os sw[] Cm for National Development »»LJ NaboxulE»dowmmntf«r Information Agency ' ' Hu manities and CommundySam�m u»[] |n�bu*ofor Nluoeum t e*[] Vat�»ans/N�� Somicov ^n[] N,giona|S�ennm "= OD�m ano� --'-- -- ---- ---- 0Q 0 ^~ ~~ Foungabnn uo mmne �sLJ |mario, -- u*�] Eduna�on � m[] |Dmg U 0mmr Smu�� �� 16[l Jus\ce �m��o, _ o/LJ Enegy Environmental Control Policy [� Labor � e61 �n�inmenta| � eEl Small Business Protection Agency voLJ Legal Services Corp Administration Each agency identified io required to receive u copy nf the reporting package. /n addition,one copy each mf the reporting package is required for. °the Federal Audit Clearinghouse archives Q0 •and,if not marked above,the cognizant agency(if identified in Part 1,Item 9) 00 � Count total number nf boxes marked above and submit this number of reporting packages *� ^� Page FORM SF-SAC(3-2o-200`) 7 4 1 4 9 3 2 0 2 REPORT ID: 40386 5/8/02 EIN: Z:3 /""" , x PART III FEDERAL PROGRAMS-;Continued (Page 3-#1 of 1) , g t‘. c. 10. FEDERAL AWARDS EXPENDED DURING FISCAL YEAR 11. AUDIT FINDINGS E CFDA Number (a) Research and Type(s)of gmdit finding Name of Federal Amount Direct Major L' . expended — award program compliance , reference, 0 Federal develop- program ment . requirements)3 number(s)4 .r.... Agency: Extension 2 - Prefix r (b) (c) (d) (e) (f) (a) (b) • 11:1 Yes 1 0 Yes 1 E Yes 0 N/A 8 3 .544 2 Ni NO PUBLIC ASSISTANCE PROGRAM $ 302,854 .00 2 Gil No 2 CI No I 1 0 Yes 1 0 Yes 1 El Yes 0 N/A 8 I 3 .552 2 EX No EMERGENCY MANAGEMENT PERFORMANCE GRANT $ 31,334 .00' z igl No 2 Ei No 1 C!Yes 1 0 Yes 1 0 Yes 0 NIA 8 3 .536 2 NI No MITIGATION ASSISTANCE PROGRAM $ 5,700 .00 z ail No 2 Gil No I 1 0 Yes i IX Yes i 0 Yes 0 N/A 1 I 6 .592 2 NI No LAW ENFORCEMENT BLOCK GRANT $ 10,936 .00 2 CI No 2 GE No 1 0 Yes 1 0 Yes 1 0 Yes 0 N/A 1 6 .523 2 ad No JUVENILE ACCOUNTABILITY INCENTIVE $ 5,975 .00 2 NI No z fiE No 1 0 Yes i 0 Yes 1 0 Yes 0 N/A 1 I 6 .575 z Ill No CRIME VICTIM ASSISTNACE PROGRAM $ 42,000 .00 2 ail No 2 15E1 No 1 0 Yes 1 0 Yes 1 0 Yes 0 N/A 8 4 1 .186 2 Iil No SCHOOL RESOURCE OFFICER PROGRAM $ 83,623 .00 2 NI No 2 bE No 1 0 Yes 1 0 Yes .1 0 Yes I 2 0 No $ .00 .2 0 No 2 0 No 1 0 Yes 1 0 Yes 1 0 Yes 2 0 No $ .00 2 El No 2 0 No I 1 0 Yes . 1 0 Yes 1 0 Yes I 2 0 No $ .00 2 0 No 2 0 No IF ADDITIONAL LINES ARE NEEDED,PLEASE PHOTOCOPY TOTAL FEDERAL AWARDS EXPENDED * - THIS PAGE,ATTACH ADDITIONAL PAGES TO THE FORM, $ 482,422 .00 AND SEE INSTRUCTIONS I See Appendix 1 of instructions for valid Federal Agency two-digit prefixes. 20r other identifying number when the Catalog of Federal Domestic Assistance(CFDA) number is not available. (See Instructions) • 3 Enter the letter(s) of all type(s) of compliance requirement(s)that apply to audit findings (i.e., noncompliance, reportable conditions(including material weaknesses), questioned costs,fraud,and other items reported under § .510(a)) reported for each Federal program. - ' A.,Activities allowed or unallowed F. Equipment and real property management ' K. Real property acquisition and O. None B. Allowable costs/cost principles G. Matching,level of effort,earmarking , relocation assistance P., Other C. Cash management H. Period of availability of Federal funds L. Reporting D. Davis—Bacon Act ' ' I. -Procurement and suspension and debarment M.Subrecipient monitoring -o co E. Eligibility . J. Program income ., - N. Special tests and provisions co CD 4 N/A for NONE . ca N... . t EtN: 7 4 1 4 9 3 2 0 2 REPORT ID: 40386 5/8/02 i 0 PART I Item 5 Continuation Sheet m c. List the multiple Employer Identification Numbers-(EINs)covered in this report. 1 1 t 1 ( I 1 1 1 i t 1 1 1 1 i ( t i 1 t i 1 I t t i i 1' 1 N I/ I A I I I t 1 16 1 1 I I 1 1 I 31 I t I t 1 1 1 I 46 I I I I 1 1 1 ! 61 l ! I t 1 1 1 I I I I I I I I � I I I I I I I ' I I I I I I I I I I I I I I I I I I I I I I t i i 1 1 I ( 1 1 i j i 1 I i i 1 i J i 1 1 I 1 I 1 1 1 I I I 1 1 1 1 I I I I I I i I t I t l I t I 1 I { I I t t t 1 1 ! l I 1 1 1 E 1 1 1 1 1 t 1 2 I I I I I I I I 17 I I I I I I I I 32 I I I I I I I I 47 I I I I I 1 I 62 I I I I I I I 1 1 1 1 1 I ! i I I ! I i i i t i i i t I 1 I I I ! I I I I I I I I I I I I t 1 I I I i 1 t I { 1 i t l t l 1 1 I 1 1 1 1 1 I I I t i I I 1 1 t 1 1 1 1 I I I I I I I I I I I I I I I I I I I I I I I I I I I I I l I I I I I I I I 3 1 i I 1 i I 1 ! 18 i 1 ! I I I I ! 33 I I I 1 I I I I .48 I I I I I 1 I 63 1 1 1 1 1 I I 1 I ! ! 1 1 l I 1 1 1 I t t t I I I 1 1 l 1 1 I I I I 1 1 1 E 1 1 1 1 1 1 1 1 1 1 1 1 1 1 E 1 1 I 1 1 1 1 1 1 1 1 1 1 1 1 E I I I l I 1 t 1 1 1 1 1 1 1 4 ! I ! I I I 1 I 19- I I I I I I I I 34 I I I I I I I I 49 I I I I I I I 64 I I I I I I I I 1 1 I I I 1 t 1 1 1 1 1 1 1 I 1 1 1 1 1 1 1 1 E I I I 1 1 1 E 1 1 1 1 t 1 t I I I I I I I I 11 1 1 1 1 1 1 1 1 1 1 1 1 1 I i i l I I I I 1 1 f 1 i t 1 5 1 1 1 1 1 1 1 1 20 1 1 1 1 1 1 1 1 35 1 1 1 1 1 1 1 1' 50 I I I 1 1 1 1 65 1 1 1 1 1 1 1 l 1 I I 1 I t I I l I I 1 t t I 1 1 i I 1 1 1 1 I I I 1 1 1 E 1 1 1 1 1 1 1 ! I ! I I I I I I I I I I I I I I I I I I 1 1 l I I I t I 1 l 1 1 1 1 1 1 1 1 - I I I I I I I I I I I I I I I I I I I I 1 1 1 1 I I I 1 1 1 E 1 1 1 1 1 1 1 6 I I I I I I 1 I 21 I I I I I I I i 36 I I I I I I I I 51 I I 1 1 1 I I 66 I I i k I i I I I I I I I I I I t 1 1 t i l 1 i i I l 1 1 1 I I I I I I I I 1 1 1 1 1 t 1 I I I I I I I I I I I I I I I I I I I I I I I I I I I 11 1 1 1 1 1 1 1 1 1 7 1 1 1 1 1 1 1 1 22 1 1 1 1 1 1 1 1 37 1 1 1 1 1 1 1 1 52 I I I 1 1 1 1 67 1 1 1 1 1 1 1 1 1 1 1 I I I 1 1 1 E 1 1 1 1 1 1 1 I 1 1 1 I I I i I 1 l I I I I I I I 1 1 1 1 I I I I I I I 1 1 1 1 1 1 1 8 1 I I I t I I l 23 I I I I I I I I 38 I I I I I I I t 53 . f 1 I I I I I 68 I I I I I I 1 I I I I I I I I I I I I I I I I I l I I 1 1 1 1 11 I 1 1 1 E 11 1 1 1 1 1 1 1 { 1 1 1 ! I I I I I I I I I I I 1 I I 1 1 1 - 11 l 1 1 1 1 1 1 1 1 1 1 1 9 I I I I i I I 1 Z4 1 1 I ! I I I t -39 I I I I I 1 I I 54 I I I I I t I 69 I I I I I I I I I I I I I I I I I I I I I I I I I I I l l l I l I 1 1 1 1 1 1 1 I I I I I I I I I I I 1 1 1 1 1 1 1 1 t I I I ! l t i l l 1 1 1 1 1 1 1 10 I I I I I I I I 25 1 I I I I I I I 40 f I I I I I I I 55 I I I I I I I 70 I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I 1 1 1 E 1 1 1 1 1 1 1 I I l I I I l l I I I I t i t t 1 1 1 I 1 1 1 1 I I I t i l t 1 1 1 1 1 1 t 11 I I I i I I 1 I 26 I 1 I I I I I I 41 I I I i I. I I I 56 I I I I I I I 71' I I I I I I I I I I I I I I I 1 1 1 1 1 1 1 E 1 1 1 1 1 1 1 E I I I 1 i 1 I 1 1 1 1 1 I 1 1 1 1 1 1 1 1 1 1 1 1 1 1 i 1 I I I I I I ! ! 1 1 1 1 ! "1 I f i I I t i I i 1 1 1 1 1 1 I 11 1 1 I 1 1 1 - 11 I I i 1 1 t 1 1 1 1 1 1 12 i I I I I I I I '27 1 1 i II 1 ' I _ I 42 I I I i I I I I 57 I I I I I I I 72 I I I I I I I 1 1 t 1 1 1 1 1 1 1 1 1 1 1 E I I I 1 1 1 E 1 1 1 1 1 1 1 { 1 1 1 I I I I I I 1 1 f 1 1 t 1 1 f 1 1 t 1 1 I I I t i l t 1 1 1 1 1 1 1 13 1 I I I I I I I 28 I I I I I I I I 43 1 I I I I I I I 58 I I I I I I I 73 I I I I I I I i t i i i t 1 1 1 1 1 1 1 1 1 E 1 1 1 1 1 1 1 E I I I t i l l 1 1 1 1 1 1 1 11 I t i t t - 1 1 1 1 1 1 1 E - 1 i 1 1 1 t i 1 - I t l 1 t 1 1 1 1 1 1 1 1 1 I I I I I I 1 1 1 1 1 1 1 1 1 E I I I I 1 1 1 1 I l l I I I I I I I I I I I o 14 I I I I I I I I 29 I I I I I I I I 44 I I I I I I I I 59 I I I I I I I 74 I I I I I I I g 1 1 1 1 1 1 1 t 1 1 1 1 1 1 1 I 1 1 1 1 1 1 1 I I I I i f 1 t 1 1 1 1 1 1 1 T 1 1 1 1 1 1 1 E 1 1 1 1 1 1 1 E 1 1 1 1 1 1 1 E - I I I 1 1 1 I 1 1 f 1 1 1 1 P 15 I I I I I I I I 30 I I I I I I I I 45 I I I I I I I I 60 I I I I I I I 75, I I I I I I I 1 1 1 1 1 1 1 E 1 1 1 1 1 1 1 E 1 1 1 1 1 1 1 E ! 1 I 1 1 1 E 1 1 1 1 1 1 1 N IF ADDITIONAL LINES ARE NEEDED, PLEASE PHOTOCOPY THIS PAGE,ATTACH ADDITIONAL PAGES TO THE FORM,AND SEE INSTRUCTIONS. 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