FAC Explorer

Audit 358437

FY End
2024-09-30
Total Expended
$14.85M
Findings
10
Programs
6
Organization: Brazos Valley Community Action Programs (TX)
Year: 2024 Accepted: 2025-06-10
Auditor: Abip PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
564297 2024-003 Material Weakness Yes L
564298 2024-003 Material Weakness Yes L
564299 2024-003 Material Weakness Yes L
564300 2024-003 Material Weakness Yes L
564301 2024-003 Material Weakness Yes L
1140739 2024-003 Material Weakness Yes L
1140740 2024-003 Material Weakness Yes L
1140741 2024-003 Material Weakness Yes L
1140742 2024-003 Material Weakness Yes L
1140743 2024-003 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.568 Low-Income Home Energy Assistance $4.21M Yes 0
93.569 Community Services Block Grant $962,221 Yes 0
93.499 Low Income Household Water Assistance Program $512,070 - 0
10.558 Child and Adult Care Food Program $279,016 - 0
93.600 Head Start $150,502 Yes 1
81.042 Weatherization Assistance for Low-Income Persons $42,564 - 0

Contacts

Name Title Type
RLNRM8ABNL81 Janet Dudding Auditee
9795952801 Janet Pitman Auditor
No contacts on file

Notes to SEFA

Title: 1. GENERAL Accounting Policies: The accompanying schedule of expenditures of federal awards presents the activity of all applicable federal awards programs of Brazos Valley Community Action Programs, a component unit of Brazos Valley Council of Governments, for the year ended September 30, 2023. The information in this schedule is presented in accordance with the requirements Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies, are included on the schedule of expenditures of federal awards. Expenditures reported on this schedule are reported on the accrual basis of accounting. The accrual basis of accounting is described in Note 1 of the basic financial statements. De Minimis Rate Used: Y Rate Explanation: Brazos Valley Community Action Programs has elected to apply the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards presents the activity of all applicable federal awards programs of Brazos Valley Community Action Programs, a component unit of Brazos Valley Council of Governments, for the year ended September 30, 2024. The information in this schedule is presented in accordance with the requirements Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies, are included on the schedule of expenditures of federal awards.
Title: 2. BASIS OF ACCOUNTING Accounting Policies: The accompanying schedule of expenditures of federal awards presents the activity of all applicable federal awards programs of Brazos Valley Community Action Programs, a component unit of Brazos Valley Council of Governments, for the year ended September 30, 2023. The information in this schedule is presented in accordance with the requirements Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies, are included on the schedule of expenditures of federal awards. Expenditures reported on this schedule are reported on the accrual basis of accounting. The accrual basis of accounting is described in Note 1 of the basic financial statements. De Minimis Rate Used: Y Rate Explanation: Brazos Valley Community Action Programs has elected to apply the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures reported on this schedule are reported on the accrual basis of accounting. The accrual basis of accounting is described in Note 1 of the basic financial statements.
Title: 3. INDIRECT COSTS Accounting Policies: The accompanying schedule of expenditures of federal awards presents the activity of all applicable federal awards programs of Brazos Valley Community Action Programs, a component unit of Brazos Valley Council of Governments, for the year ended September 30, 2023. The information in this schedule is presented in accordance with the requirements Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies, are included on the schedule of expenditures of federal awards. Expenditures reported on this schedule are reported on the accrual basis of accounting. The accrual basis of accounting is described in Note 1 of the basic financial statements. De Minimis Rate Used: Y Rate Explanation: Brazos Valley Community Action Programs has elected to apply the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. Brazos Valley Community Action Programs has elected to apply the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: 4. PASS-THROUGH EXPENDITURES Accounting Policies: The accompanying schedule of expenditures of federal awards presents the activity of all applicable federal awards programs of Brazos Valley Community Action Programs, a component unit of Brazos Valley Council of Governments, for the year ended September 30, 2023. The information in this schedule is presented in accordance with the requirements Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies, are included on the schedule of expenditures of federal awards. Expenditures reported on this schedule are reported on the accrual basis of accounting. The accrual basis of accounting is described in Note 1 of the basic financial statements. De Minimis Rate Used: Y Rate Explanation: Brazos Valley Community Action Programs has elected to apply the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. None of the expenditures presented on the schedule of expenditures of federal awards were passed through to subrecipients.

Finding Details

Finding 2024-003
Criteria As a condition of receiving Federal awards, non-federal entities agree to comply with laws, regulations and the provisions of grant agreements and contracts, and to maintain internal control to provide reasonable assurance of compliance with these requirements. The U.S. Department of Health and Human Services has established reporting compliance requirements applicable to the Head Start Cluster which stipulate that recipients submit financial reporting forms of programs revenues and expenditures (SF-425) and real property (SF-429) subject to the terms and conditions of the contract. Condition The Agency was delinquent in submitting its semi-annual, annual, and its Real Property Status Report (SF-429) to the granting Agency for Head Start during fiscal year 2024. Cause The Agency’s internal control over compliance with the reporting requirement for the Head Start 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 Agency is not in compliance with the financial reporting due dates of the Housing Voucher Cluster program. Recommendation We recommend that Agency’s management evaluate and improve its controls over the reporting requirements of the Head Start program to help ensure compliance with the requirements. Views of Responsible Officials and Planned Corrective Action Plan See corrective action plan.
Finding 2024-003
Criteria As a condition of receiving Federal awards, non-federal entities agree to comply with laws, regulations and the provisions of grant agreements and contracts, and to maintain internal control to provide reasonable assurance of compliance with these requirements. The U.S. Department of Health and Human Services has established reporting compliance requirements applicable to the Head Start Cluster which stipulate that recipients submit financial reporting forms of programs revenues and expenditures (SF-425) and real property (SF-429) subject to the terms and conditions of the contract. Condition The Agency was delinquent in submitting its semi-annual, annual, and its Real Property Status Report (SF-429) to the granting Agency for Head Start during fiscal year 2024. Cause The Agency’s internal control over compliance with the reporting requirement for the Head Start 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 Agency is not in compliance with the financial reporting due dates of the Housing Voucher Cluster program. Recommendation We recommend that Agency’s management evaluate and improve its controls over the reporting requirements of the Head Start program to help ensure compliance with the requirements. Views of Responsible Officials and Planned Corrective Action Plan See corrective action plan.
Finding 2024-003
Criteria As a condition of receiving Federal awards, non-federal entities agree to comply with laws, regulations and the provisions of grant agreements and contracts, and to maintain internal control to provide reasonable assurance of compliance with these requirements. The U.S. Department of Health and Human Services has established reporting compliance requirements applicable to the Head Start Cluster which stipulate that recipients submit financial reporting forms of programs revenues and expenditures (SF-425) and real property (SF-429) subject to the terms and conditions of the contract. Condition The Agency was delinquent in submitting its semi-annual, annual, and its Real Property Status Report (SF-429) to the granting Agency for Head Start during fiscal year 2024. Cause The Agency’s internal control over compliance with the reporting requirement for the Head Start 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 Agency is not in compliance with the financial reporting due dates of the Housing Voucher Cluster program. Recommendation We recommend that Agency’s management evaluate and improve its controls over the reporting requirements of the Head Start program to help ensure compliance with the requirements. Views of Responsible Officials and Planned Corrective Action Plan See corrective action plan.
Finding 2024-003
Criteria As a condition of receiving Federal awards, non-federal entities agree to comply with laws, regulations and the provisions of grant agreements and contracts, and to maintain internal control to provide reasonable assurance of compliance with these requirements. The U.S. Department of Health and Human Services has established reporting compliance requirements applicable to the Head Start Cluster which stipulate that recipients submit financial reporting forms of programs revenues and expenditures (SF-425) and real property (SF-429) subject to the terms and conditions of the contract. Condition The Agency was delinquent in submitting its semi-annual, annual, and its Real Property Status Report (SF-429) to the granting Agency for Head Start during fiscal year 2024. Cause The Agency’s internal control over compliance with the reporting requirement for the Head Start 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 Agency is not in compliance with the financial reporting due dates of the Housing Voucher Cluster program. Recommendation We recommend that Agency’s management evaluate and improve its controls over the reporting requirements of the Head Start program to help ensure compliance with the requirements. Views of Responsible Officials and Planned Corrective Action Plan See corrective action plan.
Finding 2024-003
Criteria As a condition of receiving Federal awards, non-federal entities agree to comply with laws, regulations and the provisions of grant agreements and contracts, and to maintain internal control to provide reasonable assurance of compliance with these requirements. The U.S. Department of Health and Human Services has established reporting compliance requirements applicable to the Head Start Cluster which stipulate that recipients submit financial reporting forms of programs revenues and expenditures (SF-425) and real property (SF-429) subject to the terms and conditions of the contract. Condition The Agency was delinquent in submitting its semi-annual, annual, and its Real Property Status Report (SF-429) to the granting Agency for Head Start during fiscal year 2024. Cause The Agency’s internal control over compliance with the reporting requirement for the Head Start 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 Agency is not in compliance with the financial reporting due dates of the Housing Voucher Cluster program. Recommendation We recommend that Agency’s management evaluate and improve its controls over the reporting requirements of the Head Start program to help ensure compliance with the requirements. Views of Responsible Officials and Planned Corrective Action Plan See corrective action plan.
Finding 2024-003
Criteria As a condition of receiving Federal awards, non-federal entities agree to comply with laws, regulations and the provisions of grant agreements and contracts, and to maintain internal control to provide reasonable assurance of compliance with these requirements. The U.S. Department of Health and Human Services has established reporting compliance requirements applicable to the Head Start Cluster which stipulate that recipients submit financial reporting forms of programs revenues and expenditures (SF-425) and real property (SF-429) subject to the terms and conditions of the contract. Condition The Agency was delinquent in submitting its semi-annual, annual, and its Real Property Status Report (SF-429) to the granting Agency for Head Start during fiscal year 2024. Cause The Agency’s internal control over compliance with the reporting requirement for the Head Start 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 Agency is not in compliance with the financial reporting due dates of the Housing Voucher Cluster program. Recommendation We recommend that Agency’s management evaluate and improve its controls over the reporting requirements of the Head Start program to help ensure compliance with the requirements. Views of Responsible Officials and Planned Corrective Action Plan See corrective action plan.
Finding 2024-003
Criteria As a condition of receiving Federal awards, non-federal entities agree to comply with laws, regulations and the provisions of grant agreements and contracts, and to maintain internal control to provide reasonable assurance of compliance with these requirements. The U.S. Department of Health and Human Services has established reporting compliance requirements applicable to the Head Start Cluster which stipulate that recipients submit financial reporting forms of programs revenues and expenditures (SF-425) and real property (SF-429) subject to the terms and conditions of the contract. Condition The Agency was delinquent in submitting its semi-annual, annual, and its Real Property Status Report (SF-429) to the granting Agency for Head Start during fiscal year 2024. Cause The Agency’s internal control over compliance with the reporting requirement for the Head Start 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 Agency is not in compliance with the financial reporting due dates of the Housing Voucher Cluster program. Recommendation We recommend that Agency’s management evaluate and improve its controls over the reporting requirements of the Head Start program to help ensure compliance with the requirements. Views of Responsible Officials and Planned Corrective Action Plan See corrective action plan.
Finding 2024-003
Criteria As a condition of receiving Federal awards, non-federal entities agree to comply with laws, regulations and the provisions of grant agreements and contracts, and to maintain internal control to provide reasonable assurance of compliance with these requirements. The U.S. Department of Health and Human Services has established reporting compliance requirements applicable to the Head Start Cluster which stipulate that recipients submit financial reporting forms of programs revenues and expenditures (SF-425) and real property (SF-429) subject to the terms and conditions of the contract. Condition The Agency was delinquent in submitting its semi-annual, annual, and its Real Property Status Report (SF-429) to the granting Agency for Head Start during fiscal year 2024. Cause The Agency’s internal control over compliance with the reporting requirement for the Head Start 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 Agency is not in compliance with the financial reporting due dates of the Housing Voucher Cluster program. Recommendation We recommend that Agency’s management evaluate and improve its controls over the reporting requirements of the Head Start program to help ensure compliance with the requirements. Views of Responsible Officials and Planned Corrective Action Plan See corrective action plan.
Finding 2024-003
Criteria As a condition of receiving Federal awards, non-federal entities agree to comply with laws, regulations and the provisions of grant agreements and contracts, and to maintain internal control to provide reasonable assurance of compliance with these requirements. The U.S. Department of Health and Human Services has established reporting compliance requirements applicable to the Head Start Cluster which stipulate that recipients submit financial reporting forms of programs revenues and expenditures (SF-425) and real property (SF-429) subject to the terms and conditions of the contract. Condition The Agency was delinquent in submitting its semi-annual, annual, and its Real Property Status Report (SF-429) to the granting Agency for Head Start during fiscal year 2024. Cause The Agency’s internal control over compliance with the reporting requirement for the Head Start 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 Agency is not in compliance with the financial reporting due dates of the Housing Voucher Cluster program. Recommendation We recommend that Agency’s management evaluate and improve its controls over the reporting requirements of the Head Start program to help ensure compliance with the requirements. Views of Responsible Officials and Planned Corrective Action Plan See corrective action plan.
Finding 2024-003
Criteria As a condition of receiving Federal awards, non-federal entities agree to comply with laws, regulations and the provisions of grant agreements and contracts, and to maintain internal control to provide reasonable assurance of compliance with these requirements. The U.S. Department of Health and Human Services has established reporting compliance requirements applicable to the Head Start Cluster which stipulate that recipients submit financial reporting forms of programs revenues and expenditures (SF-425) and real property (SF-429) subject to the terms and conditions of the contract. Condition The Agency was delinquent in submitting its semi-annual, annual, and its Real Property Status Report (SF-429) to the granting Agency for Head Start during fiscal year 2024. Cause The Agency’s internal control over compliance with the reporting requirement for the Head Start 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 Agency is not in compliance with the financial reporting due dates of the Housing Voucher Cluster program. Recommendation We recommend that Agency’s management evaluate and improve its controls over the reporting requirements of the Head Start program to help ensure compliance with the requirements. Views of Responsible Officials and Planned Corrective Action Plan See corrective action plan.