FAC Explorer

Audit 306823

FY End
2023-09-30
Total Expended
$28.39M
Findings
0
Programs
22
Organization: Hays County, Texas (TX)
Year: 2023 Accepted: 2024-05-21
Auditor: Abip PC

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $1.04M Yes 0
20.205 Highway Planning and Construction $234,396 Yes 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $133,682 - 0
16.606 State Criminal Alien Assistance Program $101,195 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $83,753 - 0
93.563 Child Support Enforcement $81,398 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $58,406 - 0
16.922 Equitable Sharing Program $43,143 - 0
16.575 Crime Victim Assistance $38,155 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $28,674 - 0
93.069 Public Health Emergency Preparedness $25,146 - 0
93.991 Preventive Health and Health Services Block Grant $23,956 - 0
10.553 School Breakfast Program $21,851 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $21,660 - 0
93.268 Immunization Cooperative Agreements $14,988 - 0
21.032 Local Assistance and Tribal Consistency Fund $10,056 - 0
97.067 Homeland Security Grant Program $10,000 - 0
16.607 Bulletproof Vest Partnership Program $9,354 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $9,131 Yes 0
10.555 National School Lunch Program $5,000 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $4,985 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $17 - 0

Contacts

Name Title Type
RH4DFY1GC2R3 Marisol Alonzo Auditee
5123932283 Michael Del Toro Auditor
No contacts on file

Notes to SEFA

Title: Note 1. General Accounting Policies: The accompanying schedules of expenditures of federal and state awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the County’s financial statements. De Minimis Rate Used: N Rate Explanation: The County did not elect to use the 10% de minimus cost rate as allowed in the Uniform Guidance. The accompanying schedules of expenditures of federal and state awards presents the activity of all applicable federal and state awards of Hays County, Texas (the County). The information in these schedules are presented in accordance with the requirements of the Uniform Guidance and the State of Texas Single Audit Circular. The County’s reporting entity is defined in Note 1 to the County’s financial statements. Federal and state awards received directly from federal and state agencies as well as federal and state awards passed through other government agencies are included in the respective schedule. The County did not elect to use the 10% de minimus cost rate as allowed in the Uniform Guidance.
Title: Note 2. Basis of Accounting Accounting Policies: The accompanying schedules of expenditures of federal and state awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the County’s financial statements. De Minimis Rate Used: N Rate Explanation: The County did not elect to use the 10% de minimus cost rate as allowed in the Uniform Guidance. The accompanying schedules of expenditures of federal and state awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the County’s financial statements.
Title: Note 3. Relationship to Federal Financial Reports Accounting Policies: The accompanying schedules of expenditures of federal and state awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the County’s financial statements. De Minimis Rate Used: N Rate Explanation: The County did not elect to use the 10% de minimus cost rate as allowed in the Uniform Guidance. Grant expenditure reports as of September 30, 2023, which have been submitted to grantor agencies will, in some cases, differ slightly from amounts disclosed herein. The reports prepared for grantor agencies are typically prepared at a later date and often reflect refined estimates of year-end accruals. The reports will agree at termination of the grant as the discrepancies noted are timing differences.
Title: Note 4. Federal Expenditure Reconciliation Accounting Policies: The accompanying schedules of expenditures of federal and state awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the County’s financial statements. De Minimis Rate Used: N Rate Explanation: The County did not elect to use the 10% de minimus cost rate as allowed in the Uniform Guidance. Grant expenditures in the amount of $107,720 related to the Public Assistance Federal Emergency Management Agency (FEMA) grant ALN 97.036 were incurred in a prior year and received in the current fiscal year.