FAC Explorer

Audit 341865

FY End
2024-09-30
Total Expended
$877,584
Findings
4
Programs
3
Organization: Culberson County, Texas (TX)
Year: 2024 Accepted: 2025-02-10
Auditor: Knapp & Company PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
522622 2024-001 - - AB
522623 2024-001 - - AB
1099064 2024-001 - - AB
1099065 2024-001 - - AB

Programs

ALN Program Spent Major Findings
21.027 State, Local & Tribal Support $421,388 Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $255,490 Yes 1
15.000 Payment in Lieu of Taxes $200,706 - 0

Contacts

Name Title Type
SFADEH3175N3 Adrian Uinojos Auditee
4322831419 Richard Kent Knapp Auditor
No contacts on file

Notes to SEFA

Title: General Accounting Policies: 1. GENERAL The Schedule of Expenditures of Federal and State Awards present the activity of all applicable federal and state awards of Culberson County, Texas. State and federal financial assistance received directly from state and federal agencies as well as federal financial assistance passed through other governmental agencies are included on the Schedule of Expenditures of Federal and State Awards. 2. BASIS OF ACCOUNTING The Schedule of Expenditures of Federal and State Awards is prepared on the modified cash basis of accounting. Expenditures are recognized when paid and revenues when received. Capital expenditures are expended in the schedule of Federal and State Awards in the period of the cash payment. The format for the Schedule of Expenditures of Federal and State Awards has been prescribed by U.S. Office of Management and Budget General Guidance, Audits of States, Local Governments, and Non-Profit Organizations. Such format includes revenue recognized in the County's general purpose financial statements. 3. INDIRECT COST RATE In the event grant programs allow for indirect costs it is the County’s policy to apply the Federal allowable default rate of 10% for indirect costs. No indirect costs were applied to Federal or state grants during the fiscal year. 4. CORONAVIRUS STATE AND LOCAL FISCAL RECOVER FUNDS In fiscal years ended 2022 and 2023 the County was awarded and received $421,691 and $479,199 in Coronavirus State and Local Fiscal Recovery funds and State and Local & Tribal Support Local Assistance Tribal Consistency Funds (LATCF), respectively. These programs are for similar purpose. As of September 30, 2024 $4,800, $161,401, and $676,878 had been expended in 2022, 2023, and 2024, respectively; and the unexpended funds totaling $57,812 were reported as deferred inflows in the Statement of Position on page 4. De Minimis Rate Used: Y Rate Explanation: 10% is County policy. Not applicable to any awards for the year. The Schedule of Expenditures of Federal and State Awards present the activity of all applicable federal and state awards of Culberson County, Texas. State and federal financial assistance received directly from state and federal agencies as well as federal financial assistance passed through other governmental agencies are included on the Schedule of Expenditures of Federal and State Awards.
Title: Basis of Accounting Accounting Policies: 1. GENERAL The Schedule of Expenditures of Federal and State Awards present the activity of all applicable federal and state awards of Culberson County, Texas. State and federal financial assistance received directly from state and federal agencies as well as federal financial assistance passed through other governmental agencies are included on the Schedule of Expenditures of Federal and State Awards. 2. BASIS OF ACCOUNTING The Schedule of Expenditures of Federal and State Awards is prepared on the modified cash basis of accounting. Expenditures are recognized when paid and revenues when received. Capital expenditures are expended in the schedule of Federal and State Awards in the period of the cash payment. The format for the Schedule of Expenditures of Federal and State Awards has been prescribed by U.S. Office of Management and Budget General Guidance, Audits of States, Local Governments, and Non-Profit Organizations. Such format includes revenue recognized in the County's general purpose financial statements. 3. INDIRECT COST RATE In the event grant programs allow for indirect costs it is the County’s policy to apply the Federal allowable default rate of 10% for indirect costs. No indirect costs were applied to Federal or state grants during the fiscal year. 4. CORONAVIRUS STATE AND LOCAL FISCAL RECOVER FUNDS In fiscal years ended 2022 and 2023 the County was awarded and received $421,691 and $479,199 in Coronavirus State and Local Fiscal Recovery funds and State and Local & Tribal Support Local Assistance Tribal Consistency Funds (LATCF), respectively. These programs are for similar purpose. As of September 30, 2024 $4,800, $161,401, and $676,878 had been expended in 2022, 2023, and 2024, respectively; and the unexpended funds totaling $57,812 were reported as deferred inflows in the Statement of Position on page 4. De Minimis Rate Used: Y Rate Explanation: 10% is County policy. Not applicable to any awards for the year. The Schedule of Expenditures of Federal and State Awards is prepared on the modified cash basis of accounting. Expenditures are recognized when paid and revenues when received. Capital expenditures are expended in the schedule of Federal and State Awards in the period of the cash payment.
Title: Indirect cost rate Accounting Policies: 1. GENERAL The Schedule of Expenditures of Federal and State Awards present the activity of all applicable federal and state awards of Culberson County, Texas. State and federal financial assistance received directly from state and federal agencies as well as federal financial assistance passed through other governmental agencies are included on the Schedule of Expenditures of Federal and State Awards. 2. BASIS OF ACCOUNTING The Schedule of Expenditures of Federal and State Awards is prepared on the modified cash basis of accounting. Expenditures are recognized when paid and revenues when received. Capital expenditures are expended in the schedule of Federal and State Awards in the period of the cash payment. The format for the Schedule of Expenditures of Federal and State Awards has been prescribed by U.S. Office of Management and Budget General Guidance, Audits of States, Local Governments, and Non-Profit Organizations. Such format includes revenue recognized in the County's general purpose financial statements. 3. INDIRECT COST RATE In the event grant programs allow for indirect costs it is the County’s policy to apply the Federal allowable default rate of 10% for indirect costs. No indirect costs were applied to Federal or state grants during the fiscal year. 4. CORONAVIRUS STATE AND LOCAL FISCAL RECOVER FUNDS In fiscal years ended 2022 and 2023 the County was awarded and received $421,691 and $479,199 in Coronavirus State and Local Fiscal Recovery funds and State and Local & Tribal Support Local Assistance Tribal Consistency Funds (LATCF), respectively. These programs are for similar purpose. As of September 30, 2024 $4,800, $161,401, and $676,878 had been expended in 2022, 2023, and 2024, respectively; and the unexpended funds totaling $57,812 were reported as deferred inflows in the Statement of Position on page 4. De Minimis Rate Used: Y Rate Explanation: 10% is County policy. Not applicable to any awards for the year. In the event grant programs allow for indirect costs it is the County’s policy to apply the Federal allowable default rate of 10% for indirect costs. No indirect costs were applied to Federal or state grants during the fiscal year.
Title: Corona virus state and local fiscaL recovery funds Accounting Policies: 1. GENERAL The Schedule of Expenditures of Federal and State Awards present the activity of all applicable federal and state awards of Culberson County, Texas. State and federal financial assistance received directly from state and federal agencies as well as federal financial assistance passed through other governmental agencies are included on the Schedule of Expenditures of Federal and State Awards. 2. BASIS OF ACCOUNTING The Schedule of Expenditures of Federal and State Awards is prepared on the modified cash basis of accounting. Expenditures are recognized when paid and revenues when received. Capital expenditures are expended in the schedule of Federal and State Awards in the period of the cash payment. The format for the Schedule of Expenditures of Federal and State Awards has been prescribed by U.S. Office of Management and Budget General Guidance, Audits of States, Local Governments, and Non-Profit Organizations. Such format includes revenue recognized in the County's general purpose financial statements. 3. INDIRECT COST RATE In the event grant programs allow for indirect costs it is the County’s policy to apply the Federal allowable default rate of 10% for indirect costs. No indirect costs were applied to Federal or state grants during the fiscal year. 4. CORONAVIRUS STATE AND LOCAL FISCAL RECOVER FUNDS In fiscal years ended 2022 and 2023 the County was awarded and received $421,691 and $479,199 in Coronavirus State and Local Fiscal Recovery funds and State and Local & Tribal Support Local Assistance Tribal Consistency Funds (LATCF), respectively. These programs are for similar purpose. As of September 30, 2024 $4,800, $161,401, and $676,878 had been expended in 2022, 2023, and 2024, respectively; and the unexpended funds totaling $57,812 were reported as deferred inflows in the Statement of Position on page 4. De Minimis Rate Used: Y Rate Explanation: 10% is County policy. Not applicable to any awards for the year. In fiscal years ended 2022 and 2023 the County was awarded and received $421,691 and $479,199 in Coronavirus State and Local Fiscal Recovery funds and State and Local & Tribal Support Local Assistance Tribal Consistency Funds (LATCF), respectively. These programs are for similar purpose. As of September 30, 2024 $4,800, $161,401, and $676,878 had been expended in 2022, 2023, and 2024, respectively; and the unexpended funds totaling $57,812 were reported as deferred inflows in the Statement of Position on page 4.

Finding Details

Finding 2024-001
Condition and Effect– The County’s current policy for purchase of equipment >= $50,000 be purchased through “Buy Board” contract to ensure compliance with Federal regulations for procurement and monitoring of vendors for suspension and debarment. However; Federal regulations establish a “micro purchases” threshold of $10,000 for simplified acquisition procedures. There is provision for grantees to establish a higher threshold up to $50,000 on an annual basis and grantee must maintain self-certification documentation to clearly describe justification including a risk assessment. The County was unable to provide such documentation. The performance of the County’s current policy resulted in $320,967 of $426,837 in purchases >= $10,000 not being subjected to procurement or vendor suspension and debarment monitoring.
Finding 2024-001
Condition and Effect– The County’s current policy for purchase of equipment >= $50,000 be purchased through “Buy Board” contract to ensure compliance with Federal regulations for procurement and monitoring of vendors for suspension and debarment. However; Federal regulations establish a “micro purchases” threshold of $10,000 for simplified acquisition procedures. There is provision for grantees to establish a higher threshold up to $50,000 on an annual basis and grantee must maintain self-certification documentation to clearly describe justification including a risk assessment. The County was unable to provide such documentation. The performance of the County’s current policy resulted in $320,967 of $426,837 in purchases >= $10,000 not being subjected to procurement or vendor suspension and debarment monitoring.
Finding 2024-001
Condition and Effect– The County’s current policy for purchase of equipment >= $50,000 be purchased through “Buy Board” contract to ensure compliance with Federal regulations for procurement and monitoring of vendors for suspension and debarment. However; Federal regulations establish a “micro purchases” threshold of $10,000 for simplified acquisition procedures. There is provision for grantees to establish a higher threshold up to $50,000 on an annual basis and grantee must maintain self-certification documentation to clearly describe justification including a risk assessment. The County was unable to provide such documentation. The performance of the County’s current policy resulted in $320,967 of $426,837 in purchases >= $10,000 not being subjected to procurement or vendor suspension and debarment monitoring.
Finding 2024-001
Condition and Effect– The County’s current policy for purchase of equipment >= $50,000 be purchased through “Buy Board” contract to ensure compliance with Federal regulations for procurement and monitoring of vendors for suspension and debarment. However; Federal regulations establish a “micro purchases” threshold of $10,000 for simplified acquisition procedures. There is provision for grantees to establish a higher threshold up to $50,000 on an annual basis and grantee must maintain self-certification documentation to clearly describe justification including a risk assessment. The County was unable to provide such documentation. The performance of the County’s current policy resulted in $320,967 of $426,837 in purchases >= $10,000 not being subjected to procurement or vendor suspension and debarment monitoring.