FAC Explorer

Audit 20913

FY End
2022-08-31
Total Expended
$3.97M
Findings
8
Programs
8
Organization: Easter Seals Rio Grande Valley (TX)
Year: 2022 Accepted: 2023-04-04
Auditor: Burton McCumber & Longoria LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
24094 2022-001 Significant Deficiency - I
24095 2022-001 Significant Deficiency - I
24096 2022-001 Significant Deficiency - I
24097 2022-001 Significant Deficiency - I
600536 2022-001 Significant Deficiency - I
600537 2022-001 Significant Deficiency - I
600538 2022-001 Significant Deficiency - I
600539 2022-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
84.181 Special Education-Grants for Infants and Families $1.45M - 0
84.027 Special Education_grants to States $205,200 - 0
93.590 Community-Based Child Abuse Prevention Grants $120,000 - 0
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $62,899 Yes 1
93.558 Temporary Assistance for Needy Families $29,483 Yes 0
10.558 Child and Adult Care Food Program $13,069 - 0
94.006 Americorps $8,436 - 0
14.218 Community Development Block Grants/entitlement Grants $3,990 - 0

Contacts

Name Title Type
XH4GD8SX3LN5 Patricia Rosenlund Auditee
9566319171 Ricky Longoria Auditor
No contacts on file

Notes to SEFA

Accounting Policies: GENERAL The accompanying Schedule of Expenditures of Federal and State Awards (SEFSA) presents the federal and state grant activity for Easter Seals Rio Grande Valley (the Organization). The reporting entity is defined in Note A to the Organizations financial statements. The information in this schedule is presented in accordance with the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the State of Texas Uniform Grant Management Standards (UGMS). Because the SEFSA presents only a selected portion of the operations of the Organization, it is not intended and does not present the financial position, changes in net assets, or cash flows of the organization.BASIS OF PRESENTATIONThe accompanying Schedule of Expenditures of Federal and State Awards is presented using the accrual basis of accounting, which is described in Note A of the Organizations financial statements. Such expenses are recognized following the cost principles contained in the Uniform Guidance and UGMS, wherein certain types of expenses are not allowable or are limited to reimbursement. Federal grants are generally considered earned to the extent expensed made under the provisions of the grant are made. Where applicable, the organization has elected not to use the 10 percent de minimis indirect rate allowed under the Uniform Guidance.RELATIONSHIP TO FEDERAL AND STATE FINANCIAL REPORTSAmounts reported on the accompanying Schedule of Expenditures of Federal and State Awards agree with the amount reported on the Statement of Activities and Changes in Net Assets.AMOUNTS PASSED THROUGH TO SUBRECIPIENTSNo amounts were passed through to sub-recipients for the year ended August 31, 2022. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
Criteria/Condition: The Compliance Supplement for the Maternal, Infant, and Early Childhood Visiting Program requires the Organization to complete a search for Suspension and Debarment for a vendor before entering into a contract, greater than $25,000. Additionally, the Organization shall have policies and procedures in place to perform such search. The Organization did not complete a search for suspension and debarment before entering into contracts which may result in the Organization entering into contracts with vendors that are suspended and/or debarred. Cause/Effect: The Organization did not have policies and procedures in place to complete a search for suspension and debarment before entering into contracts which led the Organization to not follow the Compliance Supplement requirements. Repeat Finding from Prior Year: N/A Questioned Costs: N/A Recommendation: We recommend the Organization implement policies and procedures to ensure a search for Suspension and Debarment is completed before entering into contracts in order to follow compliance requirements. View of Responsible Officials: See management's corrective action plan.
Finding 2022-001
Criteria/Condition: The Compliance Supplement for the Maternal, Infant, and Early Childhood Visiting Program requires the Organization to complete a search for Suspension and Debarment for a vendor before entering into a contract, greater than $25,000. Additionally, the Organization shall have policies and procedures in place to perform such search. The Organization did not complete a search for suspension and debarment before entering into contracts which may result in the Organization entering into contracts with vendors that are suspended and/or debarred. Cause/Effect: The Organization did not have policies and procedures in place to complete a search for suspension and debarment before entering into contracts which led the Organization to not follow the Compliance Supplement requirements. Repeat Finding from Prior Year: N/A Questioned Costs: N/A Recommendation: We recommend the Organization implement policies and procedures to ensure a search for Suspension and Debarment is completed before entering into contracts in order to follow compliance requirements. View of Responsible Officials: See management's corrective action plan.
Finding 2022-001
Criteria/Condition: The Compliance Supplement for the Maternal, Infant, and Early Childhood Visiting Program requires the Organization to complete a search for Suspension and Debarment for a vendor before entering into a contract, greater than $25,000. Additionally, the Organization shall have policies and procedures in place to perform such search. The Organization did not complete a search for suspension and debarment before entering into contracts which may result in the Organization entering into contracts with vendors that are suspended and/or debarred. Cause/Effect: The Organization did not have policies and procedures in place to complete a search for suspension and debarment before entering into contracts which led the Organization to not follow the Compliance Supplement requirements. Repeat Finding from Prior Year: N/A Questioned Costs: N/A Recommendation: We recommend the Organization implement policies and procedures to ensure a search for Suspension and Debarment is completed before entering into contracts in order to follow compliance requirements. View of Responsible Officials: See management's corrective action plan.
Finding 2022-001
Criteria/Condition: The Compliance Supplement for the Maternal, Infant, and Early Childhood Visiting Program requires the Organization to complete a search for Suspension and Debarment for a vendor before entering into a contract, greater than $25,000. Additionally, the Organization shall have policies and procedures in place to perform such search. The Organization did not complete a search for suspension and debarment before entering into contracts which may result in the Organization entering into contracts with vendors that are suspended and/or debarred. Cause/Effect: The Organization did not have policies and procedures in place to complete a search for suspension and debarment before entering into contracts which led the Organization to not follow the Compliance Supplement requirements. Repeat Finding from Prior Year: N/A Questioned Costs: N/A Recommendation: We recommend the Organization implement policies and procedures to ensure a search for Suspension and Debarment is completed before entering into contracts in order to follow compliance requirements. View of Responsible Officials: See management's corrective action plan.
Finding 2022-001
Criteria/Condition: The Compliance Supplement for the Maternal, Infant, and Early Childhood Visiting Program requires the Organization to complete a search for Suspension and Debarment for a vendor before entering into a contract, greater than $25,000. Additionally, the Organization shall have policies and procedures in place to perform such search. The Organization did not complete a search for suspension and debarment before entering into contracts which may result in the Organization entering into contracts with vendors that are suspended and/or debarred. Cause/Effect: The Organization did not have policies and procedures in place to complete a search for suspension and debarment before entering into contracts which led the Organization to not follow the Compliance Supplement requirements. Repeat Finding from Prior Year: N/A Questioned Costs: N/A Recommendation: We recommend the Organization implement policies and procedures to ensure a search for Suspension and Debarment is completed before entering into contracts in order to follow compliance requirements. View of Responsible Officials: See management's corrective action plan.
Finding 2022-001
Criteria/Condition: The Compliance Supplement for the Maternal, Infant, and Early Childhood Visiting Program requires the Organization to complete a search for Suspension and Debarment for a vendor before entering into a contract, greater than $25,000. Additionally, the Organization shall have policies and procedures in place to perform such search. The Organization did not complete a search for suspension and debarment before entering into contracts which may result in the Organization entering into contracts with vendors that are suspended and/or debarred. Cause/Effect: The Organization did not have policies and procedures in place to complete a search for suspension and debarment before entering into contracts which led the Organization to not follow the Compliance Supplement requirements. Repeat Finding from Prior Year: N/A Questioned Costs: N/A Recommendation: We recommend the Organization implement policies and procedures to ensure a search for Suspension and Debarment is completed before entering into contracts in order to follow compliance requirements. View of Responsible Officials: See management's corrective action plan.
Finding 2022-001
Criteria/Condition: The Compliance Supplement for the Maternal, Infant, and Early Childhood Visiting Program requires the Organization to complete a search for Suspension and Debarment for a vendor before entering into a contract, greater than $25,000. Additionally, the Organization shall have policies and procedures in place to perform such search. The Organization did not complete a search for suspension and debarment before entering into contracts which may result in the Organization entering into contracts with vendors that are suspended and/or debarred. Cause/Effect: The Organization did not have policies and procedures in place to complete a search for suspension and debarment before entering into contracts which led the Organization to not follow the Compliance Supplement requirements. Repeat Finding from Prior Year: N/A Questioned Costs: N/A Recommendation: We recommend the Organization implement policies and procedures to ensure a search for Suspension and Debarment is completed before entering into contracts in order to follow compliance requirements. View of Responsible Officials: See management's corrective action plan.
Finding 2022-001
Criteria/Condition: The Compliance Supplement for the Maternal, Infant, and Early Childhood Visiting Program requires the Organization to complete a search for Suspension and Debarment for a vendor before entering into a contract, greater than $25,000. Additionally, the Organization shall have policies and procedures in place to perform such search. The Organization did not complete a search for suspension and debarment before entering into contracts which may result in the Organization entering into contracts with vendors that are suspended and/or debarred. Cause/Effect: The Organization did not have policies and procedures in place to complete a search for suspension and debarment before entering into contracts which led the Organization to not follow the Compliance Supplement requirements. Repeat Finding from Prior Year: N/A Questioned Costs: N/A Recommendation: We recommend the Organization implement policies and procedures to ensure a search for Suspension and Debarment is completed before entering into contracts in order to follow compliance requirements. View of Responsible Officials: See management's corrective action plan.