FAC Explorer

Audit 315724

FY End
2023-09-30
Total Expended
$46.15M
Findings
8
Programs
41
Organization: Brazos Valley Council of Governments (TX)
Year: 2023 Accepted: 2024-07-23
Auditor: Weaver and Tidwell LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
479180 2023-002 Material Weakness - L
479181 2023-002 Material Weakness - L
479182 2023-002 Material Weakness - L
479183 2023-002 Material Weakness - L
1055622 2023-002 Material Weakness - L
1055623 2023-002 Material Weakness - L
1055624 2023-002 Material Weakness - L
1055625 2023-002 Material Weakness - L

Programs

ALN Program Spent Major Findings
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $2.86M - 0
93.917 Hiv Care Formula Grants $2.26M Yes 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $1.83M - 0
93.575 Child Care and Development Block Grant $558,446 - 0
17.258 Wia Adult Program $550,555 - 0
14.879 Mainstream Vouchers $484,482 Yes 1
14.896 Family Self-Sufficiency Program $447,224 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $279,494 - 0
93.590 Community-Based Child Abuse Prevention Grants $270,000 - 0
17.259 Wia Youth Activities $244,502 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $174,717 - 0
14.241 Housing Opportunities for Persons with Aids $173,000 Yes 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $135,028 - 0
14.871 Section 8 Housing Choice Vouchers $127,702 Yes 1
17.225 Unemployment Insurance $101,955 - 0
93.053 Nutrition Services Incentive Program $90,025 - 0
11.307 Economic Adjustment Assistance $77,267 - 0
93.324 State Health Insurance Assistance Program $57,352 - 0
11.302 Economic Development_support for Planning Organizations $48,865 - 0
17.277 Workforce Investment Act (wia) National Emergency Grants $43,040 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $36,881 - 0
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $35,997 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $32,262 - 0
93.558 Temporary Assistance for Needy Families $29,286 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $28,407 - 0
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $26,381 - 0
93.667 Social Services Block Grant $22,474 - 0
97.067 Homeland Security Grant Program $16,186 - 0
84.002 Adult Education - Basic Grants to States $15,037 - 0
97.109 Disaster Housing Assistance Grant $14,455 - 0
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $12,215 - 0
93.071 Medicare Enrollment Assistance Program $8,900 - 0
17.801 Jobs for Veterans State Grants $8,799 - 0
17.207 Employment Service/wagner-Peyser Funded Activities $6,828 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $6,324 - 0
93.747 Elder Abuse Prevention Interventions Program $5,000 - 0
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $2,951 - 0
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $1,490 - 0
93.072 Lifespan Respite Care Program $903 - 0
93.791 Money Follows the Person Rebalancing Demonstration $272 - 0
17.278 Wia Dislocated Worker Formula Grants $265 - 0

Contacts

Name Title Type
TV2NXRHNVNG8 Janet Dudding Auditee
9795952801 John Deburro Auditor
No contacts on file

Notes to SEFA

Title: NEGATIVE AMOUNTS Accounting Policies: Brazos Valley Council of Government’s (the “Council”) reporting entity is defined in Note 1 of the basic financial statements. The Council, for purposes of the supplementary schedule of expenditures of federal and state awards (SEFSA), includes all the funds of the primary government as defined by the Governmental Accounting Standards Board Statement No. 14, The Financial Reporting Entity. It does not include amounts related to Brazos Valley Community Action Programs, a discretely presented component unit, which also receives federal financial assistance but separately satisfies the audit requirements of OMB Uniform Guidance and 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 SEFSA. 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. Due to a revision in the allocation of certain costs, the grantor has retroactively allocated certain grant expenditures. As a result of this, the affected grants reflect a negative balance on the current SEFSA.
Title: RECONCILIATION TO BASIC FINANCIAL STATEMENTS Accounting Policies: Brazos Valley Council of Government’s (the “Council”) reporting entity is defined in Note 1 of the basic financial statements. The Council, for purposes of the supplementary schedule of expenditures of federal and state awards (SEFSA), includes all the funds of the primary government as defined by the Governmental Accounting Standards Board Statement No. 14, The Financial Reporting Entity. It does not include amounts related to Brazos Valley Community Action Programs, a discretely presented component unit, which also receives federal financial assistance but separately satisfies the audit requirements of OMB Uniform Guidance and 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 SEFSA. 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. A reconciliation of the SEFSA to federal and state grant revenues reported in the basic financials statements is as follows: See notes to SEFA for chart/table

Finding Details

Finding 2023-002
Finding 2023-002 Assistance Listing Numbers: 14.871, 14.879 – Housing Voucher Cluster U.S. Department of Housing and Urban Development Type of Finding: Material Weakness in Internal Control over Compliance and Noncompliance Compliance Requirement: Reporting Criteria As a recipient of funding from U.S. Department of Housing and Urban Development (HUD) under the Housing Voucher Cluster, the Council is required to submit timely GAAP-based unaudited and audited financial information electronically to HUD. Condition The Council submitted its fiscal year 2022 audited financial information on November 22, 2023, which is after its required due date, June 30, 2023; and the Council had not submitted its unaudited financial information for fiscal year 2023, which was due on November 30, 2023, as of the end of our audit. Cause The Council’s internal control over compliance with the reporting requirement for the Housing Voucher Cluster program is inadequate to ensure timely submission of the required financial information. Effect or Potential Effect As a result of the deficiency in internal control over compliance over reporting, the Council is not in compliance with the financial reporting due dates of the Housing Voucher Cluster program. Recommendation We recommend that Council’s management evaluate and improve its controls over the reporting requirements of the Housing Voucher Cluster program to help ensure compliance with the requirements. Views of Responsible Officials and Planned Corrective Action Plan See corrective action plan.
Finding 2023-002
Finding 2023-002 Assistance Listing Numbers: 14.871, 14.879 – Housing Voucher Cluster U.S. Department of Housing and Urban Development Type of Finding: Material Weakness in Internal Control over Compliance and Noncompliance Compliance Requirement: Reporting Criteria As a recipient of funding from U.S. Department of Housing and Urban Development (HUD) under the Housing Voucher Cluster, the Council is required to submit timely GAAP-based unaudited and audited financial information electronically to HUD. Condition The Council submitted its fiscal year 2022 audited financial information on November 22, 2023, which is after its required due date, June 30, 2023; and the Council had not submitted its unaudited financial information for fiscal year 2023, which was due on November 30, 2023, as of the end of our audit. Cause The Council’s internal control over compliance with the reporting requirement for the Housing Voucher Cluster program is inadequate to ensure timely submission of the required financial information. Effect or Potential Effect As a result of the deficiency in internal control over compliance over reporting, the Council is not in compliance with the financial reporting due dates of the Housing Voucher Cluster program. Recommendation We recommend that Council’s management evaluate and improve its controls over the reporting requirements of the Housing Voucher Cluster program to help ensure compliance with the requirements. Views of Responsible Officials and Planned Corrective Action Plan See corrective action plan.
Finding 2023-002
Finding 2023-002 Assistance Listing Numbers: 14.871, 14.879 – Housing Voucher Cluster U.S. Department of Housing and Urban Development Type of Finding: Material Weakness in Internal Control over Compliance and Noncompliance Compliance Requirement: Reporting Criteria As a recipient of funding from U.S. Department of Housing and Urban Development (HUD) under the Housing Voucher Cluster, the Council is required to submit timely GAAP-based unaudited and audited financial information electronically to HUD. Condition The Council submitted its fiscal year 2022 audited financial information on November 22, 2023, which is after its required due date, June 30, 2023; and the Council had not submitted its unaudited financial information for fiscal year 2023, which was due on November 30, 2023, as of the end of our audit. Cause The Council’s internal control over compliance with the reporting requirement for the Housing Voucher Cluster program is inadequate to ensure timely submission of the required financial information. Effect or Potential Effect As a result of the deficiency in internal control over compliance over reporting, the Council is not in compliance with the financial reporting due dates of the Housing Voucher Cluster program. Recommendation We recommend that Council’s management evaluate and improve its controls over the reporting requirements of the Housing Voucher Cluster program to help ensure compliance with the requirements. Views of Responsible Officials and Planned Corrective Action Plan See corrective action plan.
Finding 2023-002
Finding 2023-002 Assistance Listing Numbers: 14.871, 14.879 – Housing Voucher Cluster U.S. Department of Housing and Urban Development Type of Finding: Material Weakness in Internal Control over Compliance and Noncompliance Compliance Requirement: Reporting Criteria As a recipient of funding from U.S. Department of Housing and Urban Development (HUD) under the Housing Voucher Cluster, the Council is required to submit timely GAAP-based unaudited and audited financial information electronically to HUD. Condition The Council submitted its fiscal year 2022 audited financial information on November 22, 2023, which is after its required due date, June 30, 2023; and the Council had not submitted its unaudited financial information for fiscal year 2023, which was due on November 30, 2023, as of the end of our audit. Cause The Council’s internal control over compliance with the reporting requirement for the Housing Voucher Cluster program is inadequate to ensure timely submission of the required financial information. Effect or Potential Effect As a result of the deficiency in internal control over compliance over reporting, the Council is not in compliance with the financial reporting due dates of the Housing Voucher Cluster program. Recommendation We recommend that Council’s management evaluate and improve its controls over the reporting requirements of the Housing Voucher Cluster program to help ensure compliance with the requirements. Views of Responsible Officials and Planned Corrective Action Plan See corrective action plan.
Finding 2023-002
Finding 2023-002 Assistance Listing Numbers: 14.871, 14.879 – Housing Voucher Cluster U.S. Department of Housing and Urban Development Type of Finding: Material Weakness in Internal Control over Compliance and Noncompliance Compliance Requirement: Reporting Criteria As a recipient of funding from U.S. Department of Housing and Urban Development (HUD) under the Housing Voucher Cluster, the Council is required to submit timely GAAP-based unaudited and audited financial information electronically to HUD. Condition The Council submitted its fiscal year 2022 audited financial information on November 22, 2023, which is after its required due date, June 30, 2023; and the Council had not submitted its unaudited financial information for fiscal year 2023, which was due on November 30, 2023, as of the end of our audit. Cause The Council’s internal control over compliance with the reporting requirement for the Housing Voucher Cluster program is inadequate to ensure timely submission of the required financial information. Effect or Potential Effect As a result of the deficiency in internal control over compliance over reporting, the Council is not in compliance with the financial reporting due dates of the Housing Voucher Cluster program. Recommendation We recommend that Council’s management evaluate and improve its controls over the reporting requirements of the Housing Voucher Cluster program to help ensure compliance with the requirements. Views of Responsible Officials and Planned Corrective Action Plan See corrective action plan.
Finding 2023-002
Finding 2023-002 Assistance Listing Numbers: 14.871, 14.879 – Housing Voucher Cluster U.S. Department of Housing and Urban Development Type of Finding: Material Weakness in Internal Control over Compliance and Noncompliance Compliance Requirement: Reporting Criteria As a recipient of funding from U.S. Department of Housing and Urban Development (HUD) under the Housing Voucher Cluster, the Council is required to submit timely GAAP-based unaudited and audited financial information electronically to HUD. Condition The Council submitted its fiscal year 2022 audited financial information on November 22, 2023, which is after its required due date, June 30, 2023; and the Council had not submitted its unaudited financial information for fiscal year 2023, which was due on November 30, 2023, as of the end of our audit. Cause The Council’s internal control over compliance with the reporting requirement for the Housing Voucher Cluster program is inadequate to ensure timely submission of the required financial information. Effect or Potential Effect As a result of the deficiency in internal control over compliance over reporting, the Council is not in compliance with the financial reporting due dates of the Housing Voucher Cluster program. Recommendation We recommend that Council’s management evaluate and improve its controls over the reporting requirements of the Housing Voucher Cluster program to help ensure compliance with the requirements. Views of Responsible Officials and Planned Corrective Action Plan See corrective action plan.
Finding 2023-002
Finding 2023-002 Assistance Listing Numbers: 14.871, 14.879 – Housing Voucher Cluster U.S. Department of Housing and Urban Development Type of Finding: Material Weakness in Internal Control over Compliance and Noncompliance Compliance Requirement: Reporting Criteria As a recipient of funding from U.S. Department of Housing and Urban Development (HUD) under the Housing Voucher Cluster, the Council is required to submit timely GAAP-based unaudited and audited financial information electronically to HUD. Condition The Council submitted its fiscal year 2022 audited financial information on November 22, 2023, which is after its required due date, June 30, 2023; and the Council had not submitted its unaudited financial information for fiscal year 2023, which was due on November 30, 2023, as of the end of our audit. Cause The Council’s internal control over compliance with the reporting requirement for the Housing Voucher Cluster program is inadequate to ensure timely submission of the required financial information. Effect or Potential Effect As a result of the deficiency in internal control over compliance over reporting, the Council is not in compliance with the financial reporting due dates of the Housing Voucher Cluster program. Recommendation We recommend that Council’s management evaluate and improve its controls over the reporting requirements of the Housing Voucher Cluster program to help ensure compliance with the requirements. Views of Responsible Officials and Planned Corrective Action Plan See corrective action plan.
Finding 2023-002
Finding 2023-002 Assistance Listing Numbers: 14.871, 14.879 – Housing Voucher Cluster U.S. Department of Housing and Urban Development Type of Finding: Material Weakness in Internal Control over Compliance and Noncompliance Compliance Requirement: Reporting Criteria As a recipient of funding from U.S. Department of Housing and Urban Development (HUD) under the Housing Voucher Cluster, the Council is required to submit timely GAAP-based unaudited and audited financial information electronically to HUD. Condition The Council submitted its fiscal year 2022 audited financial information on November 22, 2023, which is after its required due date, June 30, 2023; and the Council had not submitted its unaudited financial information for fiscal year 2023, which was due on November 30, 2023, as of the end of our audit. Cause The Council’s internal control over compliance with the reporting requirement for the Housing Voucher Cluster program is inadequate to ensure timely submission of the required financial information. Effect or Potential Effect As a result of the deficiency in internal control over compliance over reporting, the Council is not in compliance with the financial reporting due dates of the Housing Voucher Cluster program. Recommendation We recommend that Council’s management evaluate and improve its controls over the reporting requirements of the Housing Voucher Cluster program to help ensure compliance with the requirements. Views of Responsible Officials and Planned Corrective Action Plan See corrective action plan.