FAC Explorer

Audit 343489

FY End
2024-08-31
Total Expended
$20.42M
Findings
2
Programs
18
Organization: Bcfs Health and Human Services (TX)
Year: 2024 Accepted: 2025-02-24
Auditor: Forvis Mazars

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
524286 2024-001 - - L
1100728 2024-001 - - L

Programs

ALN Program Spent Major Findings
93.556 Marylee Allen Promoting Safe and Stable Families Program $1.42M Yes 0
93.086 Healthy Marriage Promotion and Responsible Fatherhood Grants $1.29M Yes 1
93.434 Every Student Succeeds Act/preschool Development Grants $561,937 Yes 0
93.590 Community-Based Child Abuse Prevention Grants $321,078 - 0
16.575 Crime Victim Assistance $266,366 Yes 0
93.550 Transitional Living for Homeless Youth $264,482 - 0
93.667 Social Services Block Grant $246,912 - 0
16.320 Services for Trafficking Victims $145,374 - 0
93.558 Temporary Assistance for Needy Families $129,754 Yes 0
16.726 Juvenile Mentoring Program $118,963 - 0
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $113,826 - 0
93.676 Unaccompanied Children Program $48,449 - 0
16.818 Children Exposed to Violence $32,773 - 0
93.297 Teenage Pregnancy Prevention Program $25,000 - 0
93.870 Maternal, Infant and Early Childhood Homevisiting Grant Program $24,046 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $10,950 - 0
93.926 Healthy Start Initiative $6,859 Yes 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $3,355 - 0

Contacts

Name Title Type
MA2ZMFR58156 Claudia Oliveira Auditee
2102835125 Makayla Matheson Auditor
No contacts on file

Notes to SEFA

Title: Note 1: Basis of Presentation Accounting Policies: Expenditures reported on the Schedules are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance or the cost principles contained in TxGMS, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedules, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: BCFS HHS has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance and TxGMS The accompanying schedules of expenditures of federal and state awards (Schedules) include the federal and state award activity of BCFS HHS under programs of the federal and state governments for the year ended August 31, 2024. The accompanying notes are an integral part of these Schedules. The information in these Schedules is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), the Texas Grant Management Standards (TxGMS) and Louisiana Legislative Auditor (LLA). Because the Schedules present only a selected portion of the operations of BCFS HHS, it is not intended to, and does not, present the financial position, changes in net assets or cash flows of BCFS HHS.
Title: Note 4: Subrecipients Accounting Policies: Expenditures reported on the Schedules are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance or the cost principles contained in TxGMS, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedules, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: BCFS HHS has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance and TxGMS Of the federal and state expenditures presented in the Schedules, BCFS HHS provided no federal or state awards to subrecipients.
Title: Note 5: Federal and State Loan Programs Accounting Policies: Expenditures reported on the Schedules are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance or the cost principles contained in TxGMS, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedules, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: BCFS HHS has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance and TxGMS BCFS HHS did not have any federal or state loan programs during the year ended August 31, 2024.

Finding Details

Finding 2024-001
Healthy Marriage Promotion and Responsible Fatherhood Grants - 90ZD0022, U.S. Department of Health and Human Services - Program Year 2024 AL: 93.086. Criteria or Specific Requirement: Reporting – Awarded Applicants are required to submit Quarterly Federal Financial Reports, and Quarterly Performance Reports. Condition: BCFS Health and Human Services’ controls did not ensure that required reports were submitted timely. Questioned Costs: None. Context: Out of eight financial and performance reports in the aggregate, a sample of four (two financial reports and two performance reports) were selected for testing, and one performance report was not submitted timely. Our sample was not, and was not intended to be, statistically valid. Effect: Required reports were not submitted timely. Cause: BCFS Health and Human Services did not have controls in place to monitor the submission deadlines for timely submission. Identification: As a Repeat Finding: Not a repeat finding. Recommendation: BCFS Health and Human Services should strengthen the internal controls as it relates to submitting required reports to the Federal Government by establishing policies and procedures to ensure that reporting information is submitted timely. Views of Responsible Officials and Planned Corrective Actions: We agree with the finding. See separate report for planned corrective actions. Anticipated completion date: August 31, 2025
Finding 2024-001
Healthy Marriage Promotion and Responsible Fatherhood Grants - 90ZD0022, U.S. Department of Health and Human Services - Program Year 2024 AL: 93.086. Criteria or Specific Requirement: Reporting – Awarded Applicants are required to submit Quarterly Federal Financial Reports, and Quarterly Performance Reports. Condition: BCFS Health and Human Services’ controls did not ensure that required reports were submitted timely. Questioned Costs: None. Context: Out of eight financial and performance reports in the aggregate, a sample of four (two financial reports and two performance reports) were selected for testing, and one performance report was not submitted timely. Our sample was not, and was not intended to be, statistically valid. Effect: Required reports were not submitted timely. Cause: BCFS Health and Human Services did not have controls in place to monitor the submission deadlines for timely submission. Identification: As a Repeat Finding: Not a repeat finding. Recommendation: BCFS Health and Human Services should strengthen the internal controls as it relates to submitting required reports to the Federal Government by establishing policies and procedures to ensure that reporting information is submitted timely. Views of Responsible Officials and Planned Corrective Actions: We agree with the finding. See separate report for planned corrective actions. Anticipated completion date: August 31, 2025