FAC Explorer

Audit 310796

FY End
2023-09-30
Total Expended
$3.01M
Findings
2
Programs
12
Organization: Maverick County, Texas (TX)
Year: 2023 Accepted: 2024-06-28
Auditor: Cascos & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
403910 2023-001 Significant Deficiency - L
980352 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.60M Yes 1
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $524,014 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $202,640 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $133,926 - 0
93.667 Social Services Block Grant $116,969 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $89,610 - 0
97.067 Homeland Security Grant Program $48,319 - 0
95.001 High Intensity Drug Trafficking Areas Program $32,616 - 0
16.588 Violence Against Women Formula Grants $27,094 - 0
16.606 State Criminal Alien Assistance Program $16,841 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $15,592 - 0
93.435 Innovative State and Local Public Health Strategies to Prevent and Manage Diabetes and Heart Disease and Stroke- $4,650 - 0

Contacts

Name Title Type
NGDWKRNDM8C5 Raul Trevino Auditee
8307733708 Alfredo Vera Auditor
No contacts on file

Notes to SEFA

Title: 1. General Accounting Policies: The accompanying Schedule 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 a de minimis cost rate of 10% as described at 2 CFR §200.414(f)—Indirect (F&A) costs. The accompanying Schedule of Expenditures of Federal and State Awards (the “Schedule”), presents the activity of all federal and state financial assistance programs of Maverick County, Texas (the “County”), for the year ended September 30, 2023. The County’s reporting entity is defined in Note 1 to the County’s financial statements. Federal and state financial assistance received directly from federal agencies and other agencies are included in the Schedule.
Title: 2. Basis of Accounting Accounting Policies: The accompanying Schedule 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 a de minimis cost rate of 10% as described at 2 CFR §200.414(f)—Indirect (F&A) costs. The accompanying Schedule is presented using the modified accrual basis of accounting, which is described in Note 1 to the County’s financial statements.
Title: 3. Indirect Costs Accounting Policies: The accompanying Schedule 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 a de minimis cost rate of 10% as described at 2 CFR §200.414(f)—Indirect (F&A) costs. The County did not elect to use a de minimis cost rate of 10% as described at 2 CFR §200.414(f)—Indirect (F&A) costs.
Title: 4. Pass Through Expenditures Accounting Policies: The accompanying Schedule 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 a de minimis cost rate of 10% as described at 2 CFR §200.414(f)—Indirect (F&A) costs. None of the federal programs expended by the County were provided to subrecipients.

Finding Details

Finding 2023-001
Finding 2023-001 Performance Reporting Federal Program: CLFR American Resuce Plan ALN 21.027 Federal Agency: U.S. Department of Treasury Federal Award Year: 2021 Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: The American Rescue Plan Act (ARPA) was signed into law and established the Coronavirus State Fiscal Recovery Fund and Coronavirus Local Fiscal Recovery Fund, which together make up the Coronavirus State and Local Fiscal Recovery Funds (“SLFRF”) program. Per review of the Compliance and Reporting Guidance for the SLFRF program, metropolitan cities with a population below 250,000 residents that are allocated less than $10 million in SLRFR funding are required to submit a quarterly Project and Expenditure Report. Condition: During our review of the federal program, we noted that the County submitted the Quarter 4 (2022) report. Late. Cause: The County lacks internal controls over the reporting deadlines for the program. Effect: Without proper internal controls, the County cannot prevent or detect reporting deadlines. Failure to submit the Project and Expenditure Report timely may lead to noncompliance with federal requirements. Questioned Costs: $0 Recommendation: We recommend the County adhere to the Compliance and Reporting Guidance for the SLFRF program and establish internal controls to ensure the County submits required reports when they are due Management's View: Management agrees with finding. See corrective action plan on page 137. MAVERICK COUNTY, TEXAS SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED SEPTEMBER 30, 2023 129
Finding 2023-001
Finding 2023-001 Performance Reporting Federal Program: CLFR American Resuce Plan ALN 21.027 Federal Agency: U.S. Department of Treasury Federal Award Year: 2021 Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: The American Rescue Plan Act (ARPA) was signed into law and established the Coronavirus State Fiscal Recovery Fund and Coronavirus Local Fiscal Recovery Fund, which together make up the Coronavirus State and Local Fiscal Recovery Funds (“SLFRF”) program. Per review of the Compliance and Reporting Guidance for the SLFRF program, metropolitan cities with a population below 250,000 residents that are allocated less than $10 million in SLRFR funding are required to submit a quarterly Project and Expenditure Report. Condition: During our review of the federal program, we noted that the County submitted the Quarter 4 (2022) report. Late. Cause: The County lacks internal controls over the reporting deadlines for the program. Effect: Without proper internal controls, the County cannot prevent or detect reporting deadlines. Failure to submit the Project and Expenditure Report timely may lead to noncompliance with federal requirements. Questioned Costs: $0 Recommendation: We recommend the County adhere to the Compliance and Reporting Guidance for the SLFRF program and establish internal controls to ensure the County submits required reports when they are due Management's View: Management agrees with finding. See corrective action plan on page 137. MAVERICK COUNTY, TEXAS SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED SEPTEMBER 30, 2023 129