FAC Explorer

Audit 309796

FY End
2023-09-30
Total Expended
$13.80M
Findings
36
Programs
23
Organization: Middle Rio Grande Development Council (TX)
Year: 2023 Accepted: 2024-06-25
Auditor: Garza/gonzalez & Associates

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
401880 2023-001 Significant Deficiency - M
401881 2023-001 Significant Deficiency - M
401882 2023-001 Significant Deficiency - M
401883 2023-001 Significant Deficiency - M
401884 2023-001 Significant Deficiency - M
401885 2023-001 Significant Deficiency - M
401886 2023-001 Significant Deficiency - M
401887 2023-001 Significant Deficiency - M
401888 2023-001 Significant Deficiency - M
401889 2023-001 Significant Deficiency - M
401890 2023-001 Significant Deficiency - M
401891 2023-001 Significant Deficiency - M
401892 2023-001 Significant Deficiency - M
401893 2023-001 Significant Deficiency - M
401894 2023-001 Significant Deficiency - M
401895 2023-001 Significant Deficiency - M
401896 2023-001 Significant Deficiency - M
401897 2023-001 Significant Deficiency - M
978322 2023-001 Significant Deficiency - M
978323 2023-001 Significant Deficiency - M
978324 2023-001 Significant Deficiency - M
978325 2023-001 Significant Deficiency - M
978326 2023-001 Significant Deficiency - M
978327 2023-001 Significant Deficiency - M
978328 2023-001 Significant Deficiency - M
978329 2023-001 Significant Deficiency - M
978330 2023-001 Significant Deficiency - M
978331 2023-001 Significant Deficiency - M
978332 2023-001 Significant Deficiency - M
978333 2023-001 Significant Deficiency - M
978334 2023-001 Significant Deficiency - M
978335 2023-001 Significant Deficiency - M
978336 2023-001 Significant Deficiency - M
978337 2023-001 Significant Deficiency - M
978338 2023-001 Significant Deficiency - M
978339 2023-001 Significant Deficiency - M

Programs

ALN Program Spent Major Findings
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $2.19M Yes 0
17.259 Wia Youth Activities $407,117 - 0
93.575 Child Care and Development Block Grant $260,925 Yes 0
17.258 Wia Adult Program $205,344 - 0
17.225 Unemployment Insurance $137,234 - 0
93.053 Nutrition Services Incentive Program $125,632 Yes 1
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $113,910 - 0
17.278 Wia Dislocated Worker Formula Grants $104,418 - 0
17.277 Workforce Investment Act (wia) National Emergency Grants $73,853 - 0
11.307 Economic Adjustment Assistance $68,482 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $64,222 - 0
93.558 Temporary Assistance for Needy Families $35,000 Yes 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $32,048 Yes 1
93.324 State Health Insurance Assistance Program $31,606 - 0
93.774 Medicare_supplementary Medical Insurance $24,758 - 0
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $21,852 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $20,266 Yes 1
93.667 Social Services Block Grant $17,187 Yes 0
97.067 Homeland Security Grant Program $9,167 - 0
17.207 Employment Service/wagner-Peyser Funded Activities $8,289 - 0
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $3,966 - 0
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $2,750 - 0
17.801 Jobs for Veterans State Grants $715 - 0

Contacts

Name Title Type
RTDVLJBG46T5 Michelle Garcia Auditee
8308763533 Ruben Martinez Auditor
No contacts on file

Notes to SEFA

Title: Note 2 Accounting Policies: The Council utilizes special revenue funds to account for its federal and state awards. Special Revenue Funds are used to account for resources restricted to, or designated for, specific purposes by a grantor. Federal and state financial assistance generally is accounted for in a special revenue fund. Generally, unused balances are returned to the grantor at the close of the specified project periods. De Minimis Rate Used: N Rate Explanation: The Council did not elect to use the 10% de minimus indirect cost rate provided by the Uniform Guidance. The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. The Governmental Fund types are accounted for using a current financial resources focus. All federal and state grant funds were accounted for in the Special Revenue Fund, a component of the Governmental Fund type. With this measurement focus, only current assets and current liabilities generally are included on the balance sheet. Operating statements of these funds present increases (i.e., revenues and other financing sources) and decreases (i.e., expenditures and other financing uses) in net current assets.
Title: Note 2 Accounting Policies: The Council utilizes special revenue funds to account for its federal and state awards. Special Revenue Funds are used to account for resources restricted to, or designated for, specific purposes by a grantor. Federal and state financial assistance generally is accounted for in a special revenue fund. Generally, unused balances are returned to the grantor at the close of the specified project periods. De Minimis Rate Used: N Rate Explanation: The Council did not elect to use the 10% de minimus indirect cost rate provided by the Uniform Guidance. The modified accrual basis of accounting is used for the Governmental Fund types. This basis of accounting recognizes revenues in the accounting period in which they become susceptible to accrual, i.e., both measurable and available, and expenditures in the accounting period in which the fund liability is incurred, if measurable.
Title: Note 2 Accounting Policies: The Council utilizes special revenue funds to account for its federal and state awards. Special Revenue Funds are used to account for resources restricted to, or designated for, specific purposes by a grantor. Federal and state financial assistance generally is accounted for in a special revenue fund. Generally, unused balances are returned to the grantor at the close of the specified project periods. De Minimis Rate Used: N Rate Explanation: The Council did not elect to use the 10% de minimus indirect cost rate provided by the Uniform Guidance. Federal and state grant funds are considered to be earned to the extent of expenditures made under the provisions of the grant, and, accordingly, when such funds are received, they are recorded as deferred revenues until earned.
Title: Note 4 Accounting Policies: The Council utilizes special revenue funds to account for its federal and state awards. Special Revenue Funds are used to account for resources restricted to, or designated for, specific purposes by a grantor. Federal and state financial assistance generally is accounted for in a special revenue fund. Generally, unused balances are returned to the grantor at the close of the specified project periods. De Minimis Rate Used: N Rate Explanation: The Council did not elect to use the 10% de minimus indirect cost rate provided by the Uniform Guidance. See the Notes to the SEFA for chart/table.
Title: Note 5 Accounting Policies: The Council utilizes special revenue funds to account for its federal and state awards. Special Revenue Funds are used to account for resources restricted to, or designated for, specific purposes by a grantor. Federal and state financial assistance generally is accounted for in a special revenue fund. Generally, unused balances are returned to the grantor at the close of the specified project periods. De Minimis Rate Used: N Rate Explanation: The Council did not elect to use the 10% de minimus indirect cost rate provided by the Uniform Guidance. There were no loan or loan guarantee programs outstanding as of September 30, 2023.
Title: Note 6 Accounting Policies: The Council utilizes special revenue funds to account for its federal and state awards. Special Revenue Funds are used to account for resources restricted to, or designated for, specific purposes by a grantor. Federal and state financial assistance generally is accounted for in a special revenue fund. Generally, unused balances are returned to the grantor at the close of the specified project periods. De Minimis Rate Used: N Rate Explanation: The Council did not elect to use the 10% de minimus indirect cost rate provided by the Uniform Guidance. See the Notes to the SEFA for chart/table.

Finding Details

Finding 2023-001
Condition/Effect: The Council conducted programmatic monitoring; however, no fiscal monitoring activities were performed during the year of its sub-recipients as required by 2 CFR §200.332 (d).
Finding 2023-001
Condition/Effect: The Council conducted programmatic monitoring; however, no fiscal monitoring activities were performed during the year of its sub-recipients as required by 2 CFR §200.332 (d).
Finding 2023-001
Condition/Effect: The Council conducted programmatic monitoring; however, no fiscal monitoring activities were performed during the year of its sub-recipients as required by 2 CFR §200.332 (d).
Finding 2023-001
Condition/Effect: The Council conducted programmatic monitoring; however, no fiscal monitoring activities were performed during the year of its sub-recipients as required by 2 CFR §200.332 (d).
Finding 2023-001
Condition/Effect: The Council conducted programmatic monitoring; however, no fiscal monitoring activities were performed during the year of its sub-recipients as required by 2 CFR §200.332 (d).
Finding 2023-001
Condition/Effect: The Council conducted programmatic monitoring; however, no fiscal monitoring activities were performed during the year of its sub-recipients as required by 2 CFR §200.332 (d).
Finding 2023-001
Condition/Effect: The Council conducted programmatic monitoring; however, no fiscal monitoring activities were performed during the year of its sub-recipients as required by 2 CFR §200.332 (d).
Finding 2023-001
Condition/Effect: The Council conducted programmatic monitoring; however, no fiscal monitoring activities were performed during the year of its sub-recipients as required by 2 CFR §200.332 (d).
Finding 2023-001
Condition/Effect: The Council conducted programmatic monitoring; however, no fiscal monitoring activities were performed during the year of its sub-recipients as required by 2 CFR §200.332 (d).
Finding 2023-001
Condition/Effect: The Council conducted programmatic monitoring; however, no fiscal monitoring activities were performed during the year of its sub-recipients as required by 2 CFR §200.332 (d).
Finding 2023-001
Condition/Effect: The Council conducted programmatic monitoring; however, no fiscal monitoring activities were performed during the year of its sub-recipients as required by 2 CFR §200.332 (d).
Finding 2023-001
Condition/Effect: The Council conducted programmatic monitoring; however, no fiscal monitoring activities were performed during the year of its sub-recipients as required by 2 CFR §200.332 (d).
Finding 2023-001
Condition/Effect: The Council conducted programmatic monitoring; however, no fiscal monitoring activities were performed during the year of its sub-recipients as required by 2 CFR §200.332 (d).
Finding 2023-001
Condition/Effect: The Council conducted programmatic monitoring; however, no fiscal monitoring activities were performed during the year of its sub-recipients as required by 2 CFR §200.332 (d).
Finding 2023-001
Condition/Effect: The Council conducted programmatic monitoring; however, no fiscal monitoring activities were performed during the year of its sub-recipients as required by 2 CFR §200.332 (d).
Finding 2023-001
Condition/Effect: The Council conducted programmatic monitoring; however, no fiscal monitoring activities were performed during the year of its sub-recipients as required by 2 CFR §200.332 (d).
Finding 2023-001
Condition/Effect: The Council conducted programmatic monitoring; however, no fiscal monitoring activities were performed during the year of its sub-recipients as required by 2 CFR §200.332 (d).
Finding 2023-001
Condition/Effect: The Council conducted programmatic monitoring; however, no fiscal monitoring activities were performed during the year of its sub-recipients as required by 2 CFR §200.332 (d).
Finding 2023-001
Condition/Effect: The Council conducted programmatic monitoring; however, no fiscal monitoring activities were performed during the year of its sub-recipients as required by 2 CFR §200.332 (d).
Finding 2023-001
Condition/Effect: The Council conducted programmatic monitoring; however, no fiscal monitoring activities were performed during the year of its sub-recipients as required by 2 CFR §200.332 (d).
Finding 2023-001
Condition/Effect: The Council conducted programmatic monitoring; however, no fiscal monitoring activities were performed during the year of its sub-recipients as required by 2 CFR §200.332 (d).
Finding 2023-001
Condition/Effect: The Council conducted programmatic monitoring; however, no fiscal monitoring activities were performed during the year of its sub-recipients as required by 2 CFR §200.332 (d).
Finding 2023-001
Condition/Effect: The Council conducted programmatic monitoring; however, no fiscal monitoring activities were performed during the year of its sub-recipients as required by 2 CFR §200.332 (d).
Finding 2023-001
Condition/Effect: The Council conducted programmatic monitoring; however, no fiscal monitoring activities were performed during the year of its sub-recipients as required by 2 CFR §200.332 (d).
Finding 2023-001
Condition/Effect: The Council conducted programmatic monitoring; however, no fiscal monitoring activities were performed during the year of its sub-recipients as required by 2 CFR §200.332 (d).
Finding 2023-001
Condition/Effect: The Council conducted programmatic monitoring; however, no fiscal monitoring activities were performed during the year of its sub-recipients as required by 2 CFR §200.332 (d).
Finding 2023-001
Condition/Effect: The Council conducted programmatic monitoring; however, no fiscal monitoring activities were performed during the year of its sub-recipients as required by 2 CFR §200.332 (d).
Finding 2023-001
Condition/Effect: The Council conducted programmatic monitoring; however, no fiscal monitoring activities were performed during the year of its sub-recipients as required by 2 CFR §200.332 (d).
Finding 2023-001
Condition/Effect: The Council conducted programmatic monitoring; however, no fiscal monitoring activities were performed during the year of its sub-recipients as required by 2 CFR §200.332 (d).
Finding 2023-001
Condition/Effect: The Council conducted programmatic monitoring; however, no fiscal monitoring activities were performed during the year of its sub-recipients as required by 2 CFR §200.332 (d).
Finding 2023-001
Condition/Effect: The Council conducted programmatic monitoring; however, no fiscal monitoring activities were performed during the year of its sub-recipients as required by 2 CFR §200.332 (d).
Finding 2023-001
Condition/Effect: The Council conducted programmatic monitoring; however, no fiscal monitoring activities were performed during the year of its sub-recipients as required by 2 CFR §200.332 (d).
Finding 2023-001
Condition/Effect: The Council conducted programmatic monitoring; however, no fiscal monitoring activities were performed during the year of its sub-recipients as required by 2 CFR §200.332 (d).
Finding 2023-001
Condition/Effect: The Council conducted programmatic monitoring; however, no fiscal monitoring activities were performed during the year of its sub-recipients as required by 2 CFR §200.332 (d).
Finding 2023-001
Condition/Effect: The Council conducted programmatic monitoring; however, no fiscal monitoring activities were performed during the year of its sub-recipients as required by 2 CFR §200.332 (d).
Finding 2023-001
Condition/Effect: The Council conducted programmatic monitoring; however, no fiscal monitoring activities were performed during the year of its sub-recipients as required by 2 CFR §200.332 (d).