FAC Explorer

Audit 1327

FY End
2022-09-30
Total Expended
$1.23M
Findings
8
Programs
4
Organization: Madison County, Texas (TX)
Year: 2022 Accepted: 2023-10-25
Auditor: Todd Hamaker & Johnson LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
699 2022-004 Significant Deficiency Yes P
700 2022-004 Significant Deficiency Yes P
701 2022-004 Significant Deficiency Yes P
702 2022-004 Significant Deficiency Yes P
577141 2022-004 Significant Deficiency Yes P
577142 2022-004 Significant Deficiency Yes P
577143 2022-004 Significant Deficiency Yes P
577144 2022-004 Significant Deficiency Yes P

Programs

ALN Program Spent Major Findings
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $951,110 Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $181,250 - 1
97.039 Hazard Mitigation Grant $72,905 - 1
90.404 2018 Hava Election Security Grants $23,943 - 1

Contacts

Name Title Type
LJ3KP4HL52C4 Toni Joyner Auditee
9363486912 Kim Johnson Auditor
No contacts on file

Notes to SEFA

Title: NOTE 3 – Basis of Presentation Accounting Policies: Expenditures reported on the accompanying Schedule of Expenditures of Federal Awards (“Schedule”) are reported on the accrual basis of accounting and accordingly, all significant receivables, payables, and other liabilities are included. Where applicable, such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”), wherein certain types of expenditures are not allowable or are limited as to reimbursement. Expenditures of Coronavirus Recovery Funds are reported on the accrual basis of accounting and are recognized following the U.S. Treasury’s cost guidelines for State and Local Fiscal Recovery Funds. De Minimis Rate Used: N Rate Explanation: Madison County has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. General. The Schedule includes the federal grant activity of Madison County, Texas under programs of the federal government for the year ended September 30, 2022. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Because the Schedule presents only a selected portion of the operations of Madison County, Texas, it is not intended to and does not present the financial position, changes in net position, or cash flows of Madison County, Texas. Relationship to Federal Financial Reports. For some grants, amounts included in federal financial reports filed by the County with grantor agencies are reported on the cash basis. Accordingly, the related cash basis reports may not agree with amounts reported in the accompanying Schedule
Title: NOTE 4 – Presentation of Expenditures Accounting Policies: Expenditures reported on the accompanying Schedule of Expenditures of Federal Awards (“Schedule”) are reported on the accrual basis of accounting and accordingly, all significant receivables, payables, and other liabilities are included. Where applicable, such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”), wherein certain types of expenditures are not allowable or are limited as to reimbursement. Expenditures of Coronavirus Recovery Funds are reported on the accrual basis of accounting and are recognized following the U.S. Treasury’s cost guidelines for State and Local Fiscal Recovery Funds. De Minimis Rate Used: N Rate Explanation: Madison County has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Expenditures included in the Schedule are reported exclusive of non-federal matching funds.
Title: NOTE 5 – Other Accounting Policies: Expenditures reported on the accompanying Schedule of Expenditures of Federal Awards (“Schedule”) are reported on the accrual basis of accounting and accordingly, all significant receivables, payables, and other liabilities are included. Where applicable, such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”), wherein certain types of expenditures are not allowable or are limited as to reimbursement. Expenditures of Coronavirus Recovery Funds are reported on the accrual basis of accounting and are recognized following the U.S. Treasury’s cost guidelines for State and Local Fiscal Recovery Funds. De Minimis Rate Used: N Rate Explanation: Madison County has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Pass-through entity identifying numbers are presented where available.

Finding Details

Finding 2022-004
Significant Deficiency: Preparation of the Schedule of Expenditures of Federal Awards Prior Audit Finding: 2020-006 and 2021-005 Condition. A complete schedule of expenditures of federal awards (“SEFA”) was not provided. Criteria or Specific Requirements. The Uniform Guidance requires grantees to prepare a SEFA which properly identifies all federal awards expended and includes the following for each federal award: • The federal granting agency and program; • The five-digit Catalog of Federal Domestic Assistance (CFDA) number; • The grant’s name (as specified by the grant award); • Any identifying numbers assigned by pass-through entities; and • The expenditures for each grant on the accrual basis. Possible Effect. Failure to provide a complete and accurate SEFA can lead to a failure to identify the need for an annual financial audit in accordance with the standards outlined in the Uniform Guidance. Additionally, an inaccurate SEFA could lead to an improperly planned and executed single audit. Questioned Costs. None. Context. Substantive procedures revealed additional grant funds that were federally-derived, not included on the SEFA. Recommendation. The appropriate County official should review and revise, as needed, the policies and procedures in place to ensure that all federal grants are properly included in the SEFA. We also recommend that the County implement a policy whereby management of the County’s grants is more centralized and the compiled SEFA is subjected to secondary reviews by those individuals with specific knowledge of the County’s grants and grant policies. The County should consider obtaining additional training as needed, for those involved in the preparation of the SEFA and other Uniform Guidance reporting requirements.
Finding 2022-004
Significant Deficiency: Preparation of the Schedule of Expenditures of Federal Awards Prior Audit Finding: 2020-006 and 2021-005 Condition. A complete schedule of expenditures of federal awards (“SEFA”) was not provided. Criteria or Specific Requirements. The Uniform Guidance requires grantees to prepare a SEFA which properly identifies all federal awards expended and includes the following for each federal award: • The federal granting agency and program; • The five-digit Catalog of Federal Domestic Assistance (CFDA) number; • The grant’s name (as specified by the grant award); • Any identifying numbers assigned by pass-through entities; and • The expenditures for each grant on the accrual basis. Possible Effect. Failure to provide a complete and accurate SEFA can lead to a failure to identify the need for an annual financial audit in accordance with the standards outlined in the Uniform Guidance. Additionally, an inaccurate SEFA could lead to an improperly planned and executed single audit. Questioned Costs. None. Context. Substantive procedures revealed additional grant funds that were federally-derived, not included on the SEFA. Recommendation. The appropriate County official should review and revise, as needed, the policies and procedures in place to ensure that all federal grants are properly included in the SEFA. We also recommend that the County implement a policy whereby management of the County’s grants is more centralized and the compiled SEFA is subjected to secondary reviews by those individuals with specific knowledge of the County’s grants and grant policies. The County should consider obtaining additional training as needed, for those involved in the preparation of the SEFA and other Uniform Guidance reporting requirements.
Finding 2022-004
Significant Deficiency: Preparation of the Schedule of Expenditures of Federal Awards Prior Audit Finding: 2020-006 and 2021-005 Condition. A complete schedule of expenditures of federal awards (“SEFA”) was not provided. Criteria or Specific Requirements. The Uniform Guidance requires grantees to prepare a SEFA which properly identifies all federal awards expended and includes the following for each federal award: • The federal granting agency and program; • The five-digit Catalog of Federal Domestic Assistance (CFDA) number; • The grant’s name (as specified by the grant award); • Any identifying numbers assigned by pass-through entities; and • The expenditures for each grant on the accrual basis. Possible Effect. Failure to provide a complete and accurate SEFA can lead to a failure to identify the need for an annual financial audit in accordance with the standards outlined in the Uniform Guidance. Additionally, an inaccurate SEFA could lead to an improperly planned and executed single audit. Questioned Costs. None. Context. Substantive procedures revealed additional grant funds that were federally-derived, not included on the SEFA. Recommendation. The appropriate County official should review and revise, as needed, the policies and procedures in place to ensure that all federal grants are properly included in the SEFA. We also recommend that the County implement a policy whereby management of the County’s grants is more centralized and the compiled SEFA is subjected to secondary reviews by those individuals with specific knowledge of the County’s grants and grant policies. The County should consider obtaining additional training as needed, for those involved in the preparation of the SEFA and other Uniform Guidance reporting requirements.
Finding 2022-004
Significant Deficiency: Preparation of the Schedule of Expenditures of Federal Awards Prior Audit Finding: 2020-006 and 2021-005 Condition. A complete schedule of expenditures of federal awards (“SEFA”) was not provided. Criteria or Specific Requirements. The Uniform Guidance requires grantees to prepare a SEFA which properly identifies all federal awards expended and includes the following for each federal award: • The federal granting agency and program; • The five-digit Catalog of Federal Domestic Assistance (CFDA) number; • The grant’s name (as specified by the grant award); • Any identifying numbers assigned by pass-through entities; and • The expenditures for each grant on the accrual basis. Possible Effect. Failure to provide a complete and accurate SEFA can lead to a failure to identify the need for an annual financial audit in accordance with the standards outlined in the Uniform Guidance. Additionally, an inaccurate SEFA could lead to an improperly planned and executed single audit. Questioned Costs. None. Context. Substantive procedures revealed additional grant funds that were federally-derived, not included on the SEFA. Recommendation. The appropriate County official should review and revise, as needed, the policies and procedures in place to ensure that all federal grants are properly included in the SEFA. We also recommend that the County implement a policy whereby management of the County’s grants is more centralized and the compiled SEFA is subjected to secondary reviews by those individuals with specific knowledge of the County’s grants and grant policies. The County should consider obtaining additional training as needed, for those involved in the preparation of the SEFA and other Uniform Guidance reporting requirements.
Finding 2022-004
Significant Deficiency: Preparation of the Schedule of Expenditures of Federal Awards Prior Audit Finding: 2020-006 and 2021-005 Condition. A complete schedule of expenditures of federal awards (“SEFA”) was not provided. Criteria or Specific Requirements. The Uniform Guidance requires grantees to prepare a SEFA which properly identifies all federal awards expended and includes the following for each federal award: • The federal granting agency and program; • The five-digit Catalog of Federal Domestic Assistance (CFDA) number; • The grant’s name (as specified by the grant award); • Any identifying numbers assigned by pass-through entities; and • The expenditures for each grant on the accrual basis. Possible Effect. Failure to provide a complete and accurate SEFA can lead to a failure to identify the need for an annual financial audit in accordance with the standards outlined in the Uniform Guidance. Additionally, an inaccurate SEFA could lead to an improperly planned and executed single audit. Questioned Costs. None. Context. Substantive procedures revealed additional grant funds that were federally-derived, not included on the SEFA. Recommendation. The appropriate County official should review and revise, as needed, the policies and procedures in place to ensure that all federal grants are properly included in the SEFA. We also recommend that the County implement a policy whereby management of the County’s grants is more centralized and the compiled SEFA is subjected to secondary reviews by those individuals with specific knowledge of the County’s grants and grant policies. The County should consider obtaining additional training as needed, for those involved in the preparation of the SEFA and other Uniform Guidance reporting requirements.
Finding 2022-004
Significant Deficiency: Preparation of the Schedule of Expenditures of Federal Awards Prior Audit Finding: 2020-006 and 2021-005 Condition. A complete schedule of expenditures of federal awards (“SEFA”) was not provided. Criteria or Specific Requirements. The Uniform Guidance requires grantees to prepare a SEFA which properly identifies all federal awards expended and includes the following for each federal award: • The federal granting agency and program; • The five-digit Catalog of Federal Domestic Assistance (CFDA) number; • The grant’s name (as specified by the grant award); • Any identifying numbers assigned by pass-through entities; and • The expenditures for each grant on the accrual basis. Possible Effect. Failure to provide a complete and accurate SEFA can lead to a failure to identify the need for an annual financial audit in accordance with the standards outlined in the Uniform Guidance. Additionally, an inaccurate SEFA could lead to an improperly planned and executed single audit. Questioned Costs. None. Context. Substantive procedures revealed additional grant funds that were federally-derived, not included on the SEFA. Recommendation. The appropriate County official should review and revise, as needed, the policies and procedures in place to ensure that all federal grants are properly included in the SEFA. We also recommend that the County implement a policy whereby management of the County’s grants is more centralized and the compiled SEFA is subjected to secondary reviews by those individuals with specific knowledge of the County’s grants and grant policies. The County should consider obtaining additional training as needed, for those involved in the preparation of the SEFA and other Uniform Guidance reporting requirements.
Finding 2022-004
Significant Deficiency: Preparation of the Schedule of Expenditures of Federal Awards Prior Audit Finding: 2020-006 and 2021-005 Condition. A complete schedule of expenditures of federal awards (“SEFA”) was not provided. Criteria or Specific Requirements. The Uniform Guidance requires grantees to prepare a SEFA which properly identifies all federal awards expended and includes the following for each federal award: • The federal granting agency and program; • The five-digit Catalog of Federal Domestic Assistance (CFDA) number; • The grant’s name (as specified by the grant award); • Any identifying numbers assigned by pass-through entities; and • The expenditures for each grant on the accrual basis. Possible Effect. Failure to provide a complete and accurate SEFA can lead to a failure to identify the need for an annual financial audit in accordance with the standards outlined in the Uniform Guidance. Additionally, an inaccurate SEFA could lead to an improperly planned and executed single audit. Questioned Costs. None. Context. Substantive procedures revealed additional grant funds that were federally-derived, not included on the SEFA. Recommendation. The appropriate County official should review and revise, as needed, the policies and procedures in place to ensure that all federal grants are properly included in the SEFA. We also recommend that the County implement a policy whereby management of the County’s grants is more centralized and the compiled SEFA is subjected to secondary reviews by those individuals with specific knowledge of the County’s grants and grant policies. The County should consider obtaining additional training as needed, for those involved in the preparation of the SEFA and other Uniform Guidance reporting requirements.
Finding 2022-004
Significant Deficiency: Preparation of the Schedule of Expenditures of Federal Awards Prior Audit Finding: 2020-006 and 2021-005 Condition. A complete schedule of expenditures of federal awards (“SEFA”) was not provided. Criteria or Specific Requirements. The Uniform Guidance requires grantees to prepare a SEFA which properly identifies all federal awards expended and includes the following for each federal award: • The federal granting agency and program; • The five-digit Catalog of Federal Domestic Assistance (CFDA) number; • The grant’s name (as specified by the grant award); • Any identifying numbers assigned by pass-through entities; and • The expenditures for each grant on the accrual basis. Possible Effect. Failure to provide a complete and accurate SEFA can lead to a failure to identify the need for an annual financial audit in accordance with the standards outlined in the Uniform Guidance. Additionally, an inaccurate SEFA could lead to an improperly planned and executed single audit. Questioned Costs. None. Context. Substantive procedures revealed additional grant funds that were federally-derived, not included on the SEFA. Recommendation. The appropriate County official should review and revise, as needed, the policies and procedures in place to ensure that all federal grants are properly included in the SEFA. We also recommend that the County implement a policy whereby management of the County’s grants is more centralized and the compiled SEFA is subjected to secondary reviews by those individuals with specific knowledge of the County’s grants and grant policies. The County should consider obtaining additional training as needed, for those involved in the preparation of the SEFA and other Uniform Guidance reporting requirements.