FAC Explorer

Audit 311383

FY End
2023-09-30
Total Expended
$3.77M
Findings
0
Programs
25
Organization: West Central Texas Council of Governments (TX)
Year: 2023 Accepted: 2024-07-01
Auditor: Pattillo Brown & Hill LLP

Organization Exclusion Status:

Findings

No findings recorded

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $308,496 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $258,879 Yes 0
97.067 Homeland Security Grant Program $225,088 - 0
93.324 State Health Insurance Assistance Program $142,741 - 0
81.041 State Energy Program $123,740 - 0
20.710 Technical Assistance Grants $99,916 - 0
11.302 Economic Development_support for Planning Organizations $85,461 - 0
93.053 Nutrition Services Incentive Program $81,319 Yes 0
93.052 National Family Caregiver Support, Title Iii, Part E $77,485 - 0
93.630 Developmental Disabilities Basic Support and Advocacy Grants $70,667 - 0
59.007 7(j) Technical Assistance $50,000 - 0
11.307 Economic Adjustment Assistance $34,727 - 0
10.351 Rural Business Development Grant $33,844 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $27,817 - 0
93.747 Elder Abuse Prevention Interventions Program $24,873 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $17,835 - 0
93.071 Medicare Enrollment Assistance Program $10,132 - 0
93.107 Area Health Education Centers Point of Service Maintenance and Enhancement Awards $9,966 - 0
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $9,542 - 0
93.791 Money Follows the Person Rebalancing Demonstration $7,063 - 0
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $7,008 - 0
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $3,591 - 0
93.072 Lifespan Respite Care Program $1,707 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $167 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $3 Yes 0

Contacts

Name Title Type
C52UJJLEKA24 Diane Terrell Auditee
3257938414 Todd Pruitt Auditor
No contacts on file

Notes to SEFA

Title: General Accounting Policies: The Schedule of Expenditures of Federal and State Awards is presented using the modified accrual basis of accounting. The modified accrual basis of accounting is described in Note 1 of the basic financial statements. De Minimis Rate Used: N Rate Explanation: The Council has elected not to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance. The Schedule of Expenditures of Federal and State Awards presents the activity of all applicable federal and state awards programs of West Central Texas Council of Governments (the “Council”). The Council, for purposes of the supplementary schedule of expenditures of federal and state awards, includes all the funds of the primary government as defined by GASB pronouncements. It does not include amounts related to West Central Texas Regional Foundation, which also receives federal financial assistance but separately satisfies the audit requirements of OMB Uniform Guidance and the State of Texas Grant Management Standards. Federal and state awards received directly from federal and state agencies, as well as federal awards passed through other government agencies, are included on the Schedule of Expenditures of Federal and State Awards.
Title: Basis of Accounting Accounting Policies: The Schedule of Expenditures of Federal and State Awards is presented using the modified accrual basis of accounting. The modified accrual basis of accounting is described in Note 1 of the basic financial statements. De Minimis Rate Used: N Rate Explanation: The Council has elected not to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance. The Schedule of Expenditures of Federal and State Awards is presented using the modified accrual basis of accounting. The modified accrual basis of accounting is described in Note 1 of the basic financial statements.
Title: Indirect Costs Accounting Policies: The Schedule of Expenditures of Federal and State Awards is presented using the modified accrual basis of accounting. The modified accrual basis of accounting is described in Note 1 of the basic financial statements. De Minimis Rate Used: N Rate Explanation: The Council has elected not to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance. The Council has elected not to use the 10% de minimis indirect cost rate as allowed in the Uniform Guidance.