FAC Explorer

Audit 357545

FY End
2023-09-30
Total Expended
$1.44M
Findings
14
Programs
5
Organization: Presidio County, Texas (TX)
Year: 2023 Accepted: 2025-05-29
Auditor: Gibson Ruddock Patterson LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
561885 2023-007 - - P
561886 2023-007 - - P
561887 2023-007 - - P
561888 2023-007 - - P
561889 2023-007 - - P
561890 2023-007 - - P
561891 2023-007 - - P
1138327 2023-007 - - P
1138328 2023-007 - - P
1138329 2023-007 - - P
1138330 2023-007 - - P
1138331 2023-007 - - P
1138332 2023-007 - - P
1138333 2023-007 - - P

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.25M Yes 1
97.067 Homeland Security Grant Program $40,163 - 1
21.016 Equitable Sharing $16,943 - 1
90.404 Hava Election Security Grants $13,629 - 1
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $9,000 - 1

Contacts

Name Title Type
FU7BX9RNSH48 Alicia Sanchez Auditee
4327291990 Shelly J Ruddock Auditor
No contacts on file

Notes to SEFA

Title: 3. Reconciliation Accounting Policies: 1. BASIS OF ACCOUNTING The County accounts for awards under federal programs in a special revenue fund, a capital project fund, or the general funds. Special revenue funds are used to account for resources restricted to, or committed for specific purposes by a grantor. Capital project funds are used to account for resources restricted for capital outlays, including the acquisition or construction of capital facilities and other capital assets. If balances have not been expended by the end of the project period, grantors sometimes require the County to refund all or part of the unused amount. For the year ended September 30, 2023, the County accounted for federal grant funds in special revenue funds and the general fund. These programs are accounted for using a current financial resources measurement focus. With this measurement focus, only current assets, deferred outflows of resources, current liabilities, and deferred inflows of resources generally are included on the balance sheet. Operating statements of these funds present increased (i.e., revenues and other financing sources) and decreases (i.e., expenditures and other financing uses) in fund balance. The modified accrual basis of accounting is used for these funds. The basis of accounting recognizes revenues in the accounting period in which they become susceptible to accrual, i.e., both measurable and available, and expenditures in the accounting period in which the fund liability is incurred, if measurable, except for unmatured interest on long-term debt, which is recognized when due, and certain compensated absences, which are recognized when the obligations are expected to be liquidated with expandable available financial resources. 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. Pass-through entity identifying numbers are presented where available. Federal grant funds are considered to be earned to the extent of expenditures made under the provisions of the grant. When grant funds are received before expenditures are made, they are recorded as unearned revenues until earned. 2. BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards (the “schedule”) includes the federal activity of the County under programs of the federal government for the year ended September 30, 2023. The information in this schedule 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 Award (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the County. Period of Performance - The period of performance for federal grants for the purpose of liquidation of outstanding obligations made on or before the ending date of the federal project period extended 90 days beyond the federal project period ending date, in accordance with provisions in Section H, Period of Performance of Federal Funds, Part 3, OMB Compliance Supplement - May 2023. Matching - Matching contributions were not required during the year ended September 30, 2023. Program Income - Program income was not generated from any of the federal awards. Non-Cash Assistance - The County did not receive any federal awards in the form of non-cash assistance during the year. Indirect Cost Rate - The County did not elect to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance, as the County did not charge indirect costs to its federal programs. De Minimis Rate Used: N Rate Explanation: Indirect Cost Rate - The County did not elect to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance, as the County did not charge indirect costs to its federal programs. A reconciliation of intergovernmental revenue and grants to federal expenditures of federal awards is presented below. See the Notes to the SEFA for the chart/table.

Finding Details

Finding 2023-007
2023-007 All Federal Programs - Compliance - Data Collection Form Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a). Condition Found: The County did not submit the data collection form to the Federal Clearinghouse Single Audit by the required due date, June 30, 2024, in accordance with the federal requirements. Effect: The County is not in compliance with federal requirements. Cause: The County Auditor retired and the position was vacant for several months. Questioned Costs/Basis: N/A Context: One out of one required submissions for FY 2023 due June 30, 2024. Repeat Finding: No Recommendation: We recommend the County submit the data collection form upon completion of the audit for the fiscal year ended September 30, 2023. View of responsible officials: See Corrective Action Plan.
Finding 2023-007
2023-007 All Federal Programs - Compliance - Data Collection Form Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a). Condition Found: The County did not submit the data collection form to the Federal Clearinghouse Single Audit by the required due date, June 30, 2024, in accordance with the federal requirements. Effect: The County is not in compliance with federal requirements. Cause: The County Auditor retired and the position was vacant for several months. Questioned Costs/Basis: N/A Context: One out of one required submissions for FY 2023 due June 30, 2024. Repeat Finding: No Recommendation: We recommend the County submit the data collection form upon completion of the audit for the fiscal year ended September 30, 2023. View of responsible officials: See Corrective Action Plan.
Finding 2023-007
2023-007 All Federal Programs - Compliance - Data Collection Form Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a). Condition Found: The County did not submit the data collection form to the Federal Clearinghouse Single Audit by the required due date, June 30, 2024, in accordance with the federal requirements. Effect: The County is not in compliance with federal requirements. Cause: The County Auditor retired and the position was vacant for several months. Questioned Costs/Basis: N/A Context: One out of one required submissions for FY 2023 due June 30, 2024. Repeat Finding: No Recommendation: We recommend the County submit the data collection form upon completion of the audit for the fiscal year ended September 30, 2023. View of responsible officials: See Corrective Action Plan.
Finding 2023-007
2023-007 All Federal Programs - Compliance - Data Collection Form Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a). Condition Found: The County did not submit the data collection form to the Federal Clearinghouse Single Audit by the required due date, June 30, 2024, in accordance with the federal requirements. Effect: The County is not in compliance with federal requirements. Cause: The County Auditor retired and the position was vacant for several months. Questioned Costs/Basis: N/A Context: One out of one required submissions for FY 2023 due June 30, 2024. Repeat Finding: No Recommendation: We recommend the County submit the data collection form upon completion of the audit for the fiscal year ended September 30, 2023. View of responsible officials: See Corrective Action Plan.
Finding 2023-007
2023-007 All Federal Programs - Compliance - Data Collection Form Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a). Condition Found: The County did not submit the data collection form to the Federal Clearinghouse Single Audit by the required due date, June 30, 2024, in accordance with the federal requirements. Effect: The County is not in compliance with federal requirements. Cause: The County Auditor retired and the position was vacant for several months. Questioned Costs/Basis: N/A Context: One out of one required submissions for FY 2023 due June 30, 2024. Repeat Finding: No Recommendation: We recommend the County submit the data collection form upon completion of the audit for the fiscal year ended September 30, 2023. View of responsible officials: See Corrective Action Plan.
Finding 2023-007
2023-007 All Federal Programs - Compliance - Data Collection Form Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a). Condition Found: The County did not submit the data collection form to the Federal Clearinghouse Single Audit by the required due date, June 30, 2024, in accordance with the federal requirements. Effect: The County is not in compliance with federal requirements. Cause: The County Auditor retired and the position was vacant for several months. Questioned Costs/Basis: N/A Context: One out of one required submissions for FY 2023 due June 30, 2024. Repeat Finding: No Recommendation: We recommend the County submit the data collection form upon completion of the audit for the fiscal year ended September 30, 2023. View of responsible officials: See Corrective Action Plan.
Finding 2023-007
2023-007 All Federal Programs - Compliance - Data Collection Form Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a). Condition Found: The County did not submit the data collection form to the Federal Clearinghouse Single Audit by the required due date, June 30, 2024, in accordance with the federal requirements. Effect: The County is not in compliance with federal requirements. Cause: The County Auditor retired and the position was vacant for several months. Questioned Costs/Basis: N/A Context: One out of one required submissions for FY 2023 due June 30, 2024. Repeat Finding: No Recommendation: We recommend the County submit the data collection form upon completion of the audit for the fiscal year ended September 30, 2023. View of responsible officials: See Corrective Action Plan.
Finding 2023-007
2023-007 All Federal Programs - Compliance - Data Collection Form Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a). Condition Found: The County did not submit the data collection form to the Federal Clearinghouse Single Audit by the required due date, June 30, 2024, in accordance with the federal requirements. Effect: The County is not in compliance with federal requirements. Cause: The County Auditor retired and the position was vacant for several months. Questioned Costs/Basis: N/A Context: One out of one required submissions for FY 2023 due June 30, 2024. Repeat Finding: No Recommendation: We recommend the County submit the data collection form upon completion of the audit for the fiscal year ended September 30, 2023. View of responsible officials: See Corrective Action Plan.
Finding 2023-007
2023-007 All Federal Programs - Compliance - Data Collection Form Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a). Condition Found: The County did not submit the data collection form to the Federal Clearinghouse Single Audit by the required due date, June 30, 2024, in accordance with the federal requirements. Effect: The County is not in compliance with federal requirements. Cause: The County Auditor retired and the position was vacant for several months. Questioned Costs/Basis: N/A Context: One out of one required submissions for FY 2023 due June 30, 2024. Repeat Finding: No Recommendation: We recommend the County submit the data collection form upon completion of the audit for the fiscal year ended September 30, 2023. View of responsible officials: See Corrective Action Plan.
Finding 2023-007
2023-007 All Federal Programs - Compliance - Data Collection Form Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a). Condition Found: The County did not submit the data collection form to the Federal Clearinghouse Single Audit by the required due date, June 30, 2024, in accordance with the federal requirements. Effect: The County is not in compliance with federal requirements. Cause: The County Auditor retired and the position was vacant for several months. Questioned Costs/Basis: N/A Context: One out of one required submissions for FY 2023 due June 30, 2024. Repeat Finding: No Recommendation: We recommend the County submit the data collection form upon completion of the audit for the fiscal year ended September 30, 2023. View of responsible officials: See Corrective Action Plan.
Finding 2023-007
2023-007 All Federal Programs - Compliance - Data Collection Form Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a). Condition Found: The County did not submit the data collection form to the Federal Clearinghouse Single Audit by the required due date, June 30, 2024, in accordance with the federal requirements. Effect: The County is not in compliance with federal requirements. Cause: The County Auditor retired and the position was vacant for several months. Questioned Costs/Basis: N/A Context: One out of one required submissions for FY 2023 due June 30, 2024. Repeat Finding: No Recommendation: We recommend the County submit the data collection form upon completion of the audit for the fiscal year ended September 30, 2023. View of responsible officials: See Corrective Action Plan.
Finding 2023-007
2023-007 All Federal Programs - Compliance - Data Collection Form Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a). Condition Found: The County did not submit the data collection form to the Federal Clearinghouse Single Audit by the required due date, June 30, 2024, in accordance with the federal requirements. Effect: The County is not in compliance with federal requirements. Cause: The County Auditor retired and the position was vacant for several months. Questioned Costs/Basis: N/A Context: One out of one required submissions for FY 2023 due June 30, 2024. Repeat Finding: No Recommendation: We recommend the County submit the data collection form upon completion of the audit for the fiscal year ended September 30, 2023. View of responsible officials: See Corrective Action Plan.
Finding 2023-007
2023-007 All Federal Programs - Compliance - Data Collection Form Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a). Condition Found: The County did not submit the data collection form to the Federal Clearinghouse Single Audit by the required due date, June 30, 2024, in accordance with the federal requirements. Effect: The County is not in compliance with federal requirements. Cause: The County Auditor retired and the position was vacant for several months. Questioned Costs/Basis: N/A Context: One out of one required submissions for FY 2023 due June 30, 2024. Repeat Finding: No Recommendation: We recommend the County submit the data collection form upon completion of the audit for the fiscal year ended September 30, 2023. View of responsible officials: See Corrective Action Plan.
Finding 2023-007
2023-007 All Federal Programs - Compliance - Data Collection Form Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a). Condition Found: The County did not submit the data collection form to the Federal Clearinghouse Single Audit by the required due date, June 30, 2024, in accordance with the federal requirements. Effect: The County is not in compliance with federal requirements. Cause: The County Auditor retired and the position was vacant for several months. Questioned Costs/Basis: N/A Context: One out of one required submissions for FY 2023 due June 30, 2024. Repeat Finding: No Recommendation: We recommend the County submit the data collection form upon completion of the audit for the fiscal year ended September 30, 2023. View of responsible officials: See Corrective Action Plan.