FAC Explorer

Audit 325016

FY End
2023-08-31
Total Expended
$1.08M
Findings
6
Programs
4
Organization: Family Service Center of Galveston County (TX)
Year: 2023 Accepted: 2024-10-17
Auditor: Katherine Overbeck Maxwell CPA PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
503037 2023-001 Significant Deficiency - L
503038 2023-002 Significant Deficiency Yes A
503039 2023-003 Significant Deficiency - A
1079479 2023-001 Significant Deficiency - L
1079480 2023-002 Significant Deficiency Yes A
1079481 2023-003 Significant Deficiency - A

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $358,575 Yes 1
93.556 Marylee Allen Promoting Safe and Stable Families Program $330,137 Yes 2
93.590 Community-Based Child Abuse Prevention Grants $170,828 - 0
16.575 Crime Victim Assistance $108,798 - 0

Contacts

Name Title Type
S6TUY2HL4XA1 Dr. Jared M. Williams Auditee
4097628636 Katherine Overbeck Maxwell Auditor
No contacts on file

Notes to SEFA

Title: Note 1 Basis of Presentation Accounting Policies: Expenditures are reported on the schedule on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Family Service Center of Galveston County, Texas has elected not to use the 10-percent de minimus indirect cost rate. The accompanying schedule of expenditures of federal and state awards (SEFA) includes the federal and state grant activity of Family service Center of Galveston County, Texas under programs of the federal government for the year ended August 31, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 US Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a select portion of the operations of Family Service Center of Galveston County, Texas, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Family Service Center of Galveston County, Texas.
Title: Note 2 Summary of Significant Accounting Policies Accounting Policies: Expenditures are reported on the schedule on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Family Service Center of Galveston County, Texas has elected not to use the 10-percent de minimus indirect cost rate. Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles containd in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Family Service Center of Galveston County, Texas has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Family Service Center of Galveston County, Texas has not contracted or made awards to any subrecipients.

Finding Details

Finding 2023-001
Type of Finding:Significant Internal Control over Compliance;Compliance Requirement:Reporting;Criteria- The Organization is required to accurately report all federal expenditures; Condition- The SEFA failed to report the correct Assistance Listing Numbers (ALN) for certain programs; Cause- The Organization failed to update the Assistance Listing numbers for two long term programs that received federal grants via a state pass-through entity. The ALN numbers for these programs changed during the fiscal year, but this change was not reflected on the SEFA. Effect- The failure to update ALN numbers signifies non-compliance with federal reporting standards which require accurate and current ALN reporting. Incorrect ALNs may lead to the misidentification of the federal programs and agencies involved complicating accountability and oversight.
Finding 2023-002
Type of Finding:Significant Internal Control over Compliance;Compliance Requirement:Allowable Costs;Criteria- The Organization is required to bill the contracted rate for each service performed during the period; Condition- The January 2023 FAYS Purchased Expenditure Report overstated the cost of Billing for Parent Skills Training Sessions. An error in the billing spreadsheet allowed the $70 Unit rate per session to be billed even though no sessions were performed during the period. This resulted in an overpayment of $70. Cause- Procedures are in place for supervisory approval of documentation of session visits and other expenditures before submitting the purchase voucher, though the certifying representative reviewed the supporting documentation and signed the voucher, the discrepancy was not discovered. Effect- The fees for the additional sessions are not allowed. Context - All 12 months of Purchase Expenditure Reports were reconciled to the underlying sessions as reported by the client management system. All other reports match without exception.
Finding 2023-003
Type of finding- Significant Internal Control over Compliance;Compliance Requirement- Allowable Costs; Criteria- The organization requires timesheets to be signed by both the employee and the supervisor. Condition- There have been instances where timesheets used to allocate employee time to specific federal programs were not signed by either the employee or the supervisor. This omission compromises the integrity of time allocation and compliance with federal requirements. Cause- Procedures are in place for supervisory approval of documentation of session visits and other expenditures before submitting the purchase voucher through the certifying representative reviewed the supporting documentation and signed the voucher, the discrepance was not discovered. Effect - Unsigned timesheets can lead to inaccurate allocation of labor costs to federal programs. Context - 105 timesheets were tested. 11 were found having missing signatures.
Finding 2023-001
Type of Finding:Significant Internal Control over Compliance;Compliance Requirement:Reporting;Criteria- The Organization is required to accurately report all federal expenditures; Condition- The SEFA failed to report the correct Assistance Listing Numbers (ALN) for certain programs; Cause- The Organization failed to update the Assistance Listing numbers for two long term programs that received federal grants via a state pass-through entity. The ALN numbers for these programs changed during the fiscal year, but this change was not reflected on the SEFA. Effect- The failure to update ALN numbers signifies non-compliance with federal reporting standards which require accurate and current ALN reporting. Incorrect ALNs may lead to the misidentification of the federal programs and agencies involved complicating accountability and oversight.
Finding 2023-002
Type of Finding:Significant Internal Control over Compliance;Compliance Requirement:Allowable Costs;Criteria- The Organization is required to bill the contracted rate for each service performed during the period; Condition- The January 2023 FAYS Purchased Expenditure Report overstated the cost of Billing for Parent Skills Training Sessions. An error in the billing spreadsheet allowed the $70 Unit rate per session to be billed even though no sessions were performed during the period. This resulted in an overpayment of $70. Cause- Procedures are in place for supervisory approval of documentation of session visits and other expenditures before submitting the purchase voucher, though the certifying representative reviewed the supporting documentation and signed the voucher, the discrepancy was not discovered. Effect- The fees for the additional sessions are not allowed. Context - All 12 months of Purchase Expenditure Reports were reconciled to the underlying sessions as reported by the client management system. All other reports match without exception.
Finding 2023-003
Type of finding- Significant Internal Control over Compliance;Compliance Requirement- Allowable Costs; Criteria- The organization requires timesheets to be signed by both the employee and the supervisor. Condition- There have been instances where timesheets used to allocate employee time to specific federal programs were not signed by either the employee or the supervisor. This omission compromises the integrity of time allocation and compliance with federal requirements. Cause- Procedures are in place for supervisory approval of documentation of session visits and other expenditures before submitting the purchase voucher through the certifying representative reviewed the supporting documentation and signed the voucher, the discrepance was not discovered. Effect - Unsigned timesheets can lead to inaccurate allocation of labor costs to federal programs. Context - 105 timesheets were tested. 11 were found having missing signatures.