FAC Explorer

Audit 360694

FY End
2024-12-31
Total Expended
$1.21M
Findings
10
Programs
16
Organization: Galveston Bay Foundation, Inc. (TX)
Year: 2024 Accepted: 2025-06-30
Auditor: Blazek & Vetterling

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
569035 2024-001 Significant Deficiency - I
569036 2024-002 Significant Deficiency - M
569037 2024-001 Significant Deficiency - I
569038 2024-001 Significant Deficiency - I
569039 2024-001 Significant Deficiency - I
1145477 2024-001 Significant Deficiency - I
1145478 2024-002 Significant Deficiency - M
1145479 2024-001 Significant Deficiency - I
1145480 2024-001 Significant Deficiency - I
1145481 2024-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
11.463 Habitat Conservation $125,192 - 0
66.130 Geographic Programs - Gulf Coast Ecosystem Restoration Council Comprehensive Plan Component $99,967 - 0
11.419 Coastal Zone Management Administration Awards $56,006 - 0
11.U01 Mmc Skin Lesions Workshop $31,589 - 0
66.475 Geographic Programs – Gulf of Mexico Program $16,378 - 0
15.630 Coastal $14,000 - 0
20.219 Recreational Trails Program $11,916 - 0
66.306 Environmental Justice Collaborative Problem-Solving Cooperative Agreement Program $7,335 - 0
11.451 Gulf Coast Ecosystem Restoration Science, Observation, Monitoring, and Technology $7,183 - 0
11.473 Office for Coastal Management $6,669 - 0
15.658 Natural Resource Damage Assessment and Restoration $6,595 - 0
15.623 North American Wetlands Conservation Fund $5,051 - 0
66.951 Environmental Education Grants Program $5,000 - 0
15.614 Coastal Wetlands Planning, Protection and Restoration $4,618 - 0
66.456 National Estuary Program $3,443 Yes 1
11.999 Marine Debris Program $935 - 0

Contacts

Name Title Type
WQMNK4LCT9N6 Dawn Wahl-Asbury Auditee
2813323381 Beth Thurman Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 – SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Basis of presentation – The schedules of expenditures of federal and state awards (the schedules) are prepared on the accrual basis of accounting. The information in these schedules is presented in accordance with the requirements of Title 2 U. S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the Texas Grant Management Standards. Federal and state expenses include allowable expenses funded by federal and state grants. Allowable costs are subject to the cost principles of the Uniform Guidance and the Texas Grant Management Standards, and include both costs that are capitalized and costs that are recognized as expenses in the Foundation’s financial statements in conformity with generally accepted accounting principles. The Foundation has elected not to use the 10% de minimis cost rate for indirect costs. Indirect costs are reported utilizing the Foundation’s approved indirect cost rate from the U. S. Department of the Interior. Because the schedules present only a selected portion of the operations of the Foundation, they are not intended to and do not present the financial position, changes in net assets, or cash flows of the Foundation. De Minimis Rate Used: N Rate Explanation: The Auditee has elected not to use the 10% de minimis cost rate for indirect costs. Basis of presentation – The schedules of expenditures of federal and state awards (the schedules) are prepared on the accrual basis of accounting. The information in these schedules is presented in accordance with the requirements of Title 2 U. S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the Texas Grant Management Standards. Federal and state expenses include allowable expenses funded by federal and state grants. Allowable costs are subject to the cost principles of the Uniform Guidance and the Texas Grant Management Standards, and include both costs that are capitalized and costs that are recognized as expenses in the Foundation’s financial statements in conformity with generally accepted accounting principles. The Foundation has elected not to use the 10% de minimis cost rate for indirect costs. Indirect costs are reported utilizing the Foundation’s approved indirect cost rate from the U. S. Department of the Interior. Because the schedules present only a selected portion of the operations of the Foundation, they are not intended to and do not present the financial position, changes in net assets, or cash flows of the Foundation.

Finding Details

Finding 2024-001
Finding #2024-001 – Significant Deficiency and Other Noncompliance. Applicable programs: Federal Awards, U. S. Environmental Protection Agency, Assistance Listing #66.456, National Estuary program, Passed through Texas Commission on Environmental Quality: Contract period: 09/01/23 – 08/31/25, Contract number: 582-24-50165, Contract period: 07/19/18 – 08/31/24, Contract number: 582-18-80344, Contract period: 09/01/23 – 05/31/26, Contract number: 582-24-50138, Contract period: 09/01/24 – 08/31/26, Contract number: 582-25-00053, Contract period: 09/01/24 – 08/31/26, Contract number: 582-25-00064, Passed through Houston Advanced Research Center: Contract period: 09/01/22 – 03/31/25, Contract number: GBFO322, Passed through Lee College: Contract period: 05/30/23 – 05/31/25, Contract number: 582-23-40258. State Awards, Texas General Land Office, Coastal Erosion Planning and Response Act, Contract period: 07/09/20 – 08/31/25, Grantor number: 20-132-008-C191, Contract period: 07/07/20 – 08/31/25, Grantor number: 20-132-007-C190, Contract period: 07/07/20 – 08/31/25, Grantor number: 20-132-011-C293, Contract period: 11/10/22 – 08/31/27, Grantor number: 22-133-008-D367, Contract period: 11/29/22 – 08/31/27, Grantor number: 22-113-006-D365. Criteria: Procurement – Nonprofit organizations are required to conduct procurement transactions consistent with standards prescribed in Uniform Guidance, Procurement Standards, Texas Grant Management Standards (TxGMS), and conform to federal and state laws and regulations and other contractual requirements. This includes specific procurement, suspension and debarment evaluation requirements. Condition and context: We reviewed the procurement documentation for 3 vendors with expenditures greater than $10,000 requiring procurement, and identified that suspension and debarment procedures were not documented and retained. Effect: Failure to follow the Foundation’s procurement policy, Uniform Guidance, and TxGMS could result in the selection of ineligible vendors. Recommendation: Management should provide additional training to staff with purchasing authority on the procurement policy. View of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding 2024-002
Finding #2024-002 – Significant Deficiency and Other Noncompliance. Applicable federal programs: U. S. Environmental Protection Agency, Assistance Listing #66.456, National Estuary program, Passed through Texas Commission on Environmental Quality: Contract period: 09/01/23 – 08/31/25, Contract number: 582-24-50165. Criteria: In accordance with Uniform Guidance OMB 2 CFR §200.331(a), pass through entities must provide subrecipients with specific information at the time of the subaward, including the assistance listing number, federal award identification number (FAIN), name of the federal awarding agency, pass through entity and contact information for awarding official, federal award date of award to the recipient by the Federal agency, access to subrecipient’s records and retention period, and a statement regarding the close-out terms and conditions. Condition and context: We reviewed one of the two subrecipient awards for the required information described in the criteria above and noted such provisions were not included in the subrecipient agreement. Effect: Failure to communicate required information may result in subrecipients not properly complying with federal requirements, increasing the risk of noncompliance. Recommendation: Policies and procedures should be implemented to ensure all required information is included in the subrecipient agreement before issuance. View of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding 2024-001
Finding #2024-001 – Significant Deficiency and Other Noncompliance. Applicable programs: Federal Awards, U. S. Environmental Protection Agency, Assistance Listing #66.456, National Estuary program, Passed through Texas Commission on Environmental Quality: Contract period: 09/01/23 – 08/31/25, Contract number: 582-24-50165, Contract period: 07/19/18 – 08/31/24, Contract number: 582-18-80344, Contract period: 09/01/23 – 05/31/26, Contract number: 582-24-50138, Contract period: 09/01/24 – 08/31/26, Contract number: 582-25-00053, Contract period: 09/01/24 – 08/31/26, Contract number: 582-25-00064, Passed through Houston Advanced Research Center: Contract period: 09/01/22 – 03/31/25, Contract number: GBFO322, Passed through Lee College: Contract period: 05/30/23 – 05/31/25, Contract number: 582-23-40258. State Awards, Texas General Land Office, Coastal Erosion Planning and Response Act, Contract period: 07/09/20 – 08/31/25, Grantor number: 20-132-008-C191, Contract period: 07/07/20 – 08/31/25, Grantor number: 20-132-007-C190, Contract period: 07/07/20 – 08/31/25, Grantor number: 20-132-011-C293, Contract period: 11/10/22 – 08/31/27, Grantor number: 22-133-008-D367, Contract period: 11/29/22 – 08/31/27, Grantor number: 22-113-006-D365. Criteria: Procurement – Nonprofit organizations are required to conduct procurement transactions consistent with standards prescribed in Uniform Guidance, Procurement Standards, Texas Grant Management Standards (TxGMS), and conform to federal and state laws and regulations and other contractual requirements. This includes specific procurement, suspension and debarment evaluation requirements. Condition and context: We reviewed the procurement documentation for 3 vendors with expenditures greater than $10,000 requiring procurement, and identified that suspension and debarment procedures were not documented and retained. Effect: Failure to follow the Foundation’s procurement policy, Uniform Guidance, and TxGMS could result in the selection of ineligible vendors. Recommendation: Management should provide additional training to staff with purchasing authority on the procurement policy. View of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding 2024-001
Finding #2024-001 – Significant Deficiency and Other Noncompliance. Applicable programs: Federal Awards, U. S. Environmental Protection Agency, Assistance Listing #66.456, National Estuary program, Passed through Texas Commission on Environmental Quality: Contract period: 09/01/23 – 08/31/25, Contract number: 582-24-50165, Contract period: 07/19/18 – 08/31/24, Contract number: 582-18-80344, Contract period: 09/01/23 – 05/31/26, Contract number: 582-24-50138, Contract period: 09/01/24 – 08/31/26, Contract number: 582-25-00053, Contract period: 09/01/24 – 08/31/26, Contract number: 582-25-00064, Passed through Houston Advanced Research Center: Contract period: 09/01/22 – 03/31/25, Contract number: GBFO322, Passed through Lee College: Contract period: 05/30/23 – 05/31/25, Contract number: 582-23-40258. State Awards, Texas General Land Office, Coastal Erosion Planning and Response Act, Contract period: 07/09/20 – 08/31/25, Grantor number: 20-132-008-C191, Contract period: 07/07/20 – 08/31/25, Grantor number: 20-132-007-C190, Contract period: 07/07/20 – 08/31/25, Grantor number: 20-132-011-C293, Contract period: 11/10/22 – 08/31/27, Grantor number: 22-133-008-D367, Contract period: 11/29/22 – 08/31/27, Grantor number: 22-113-006-D365. Criteria: Procurement – Nonprofit organizations are required to conduct procurement transactions consistent with standards prescribed in Uniform Guidance, Procurement Standards, Texas Grant Management Standards (TxGMS), and conform to federal and state laws and regulations and other contractual requirements. This includes specific procurement, suspension and debarment evaluation requirements. Condition and context: We reviewed the procurement documentation for 3 vendors with expenditures greater than $10,000 requiring procurement, and identified that suspension and debarment procedures were not documented and retained. Effect: Failure to follow the Foundation’s procurement policy, Uniform Guidance, and TxGMS could result in the selection of ineligible vendors. Recommendation: Management should provide additional training to staff with purchasing authority on the procurement policy. View of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding 2024-001
Finding #2024-001 – Significant Deficiency and Other Noncompliance. Applicable programs: Federal Awards, U. S. Environmental Protection Agency, Assistance Listing #66.456, National Estuary program, Passed through Texas Commission on Environmental Quality: Contract period: 09/01/23 – 08/31/25, Contract number: 582-24-50165, Contract period: 07/19/18 – 08/31/24, Contract number: 582-18-80344, Contract period: 09/01/23 – 05/31/26, Contract number: 582-24-50138, Contract period: 09/01/24 – 08/31/26, Contract number: 582-25-00053, Contract period: 09/01/24 – 08/31/26, Contract number: 582-25-00064, Passed through Houston Advanced Research Center: Contract period: 09/01/22 – 03/31/25, Contract number: GBFO322, Passed through Lee College: Contract period: 05/30/23 – 05/31/25, Contract number: 582-23-40258. State Awards, Texas General Land Office, Coastal Erosion Planning and Response Act, Contract period: 07/09/20 – 08/31/25, Grantor number: 20-132-008-C191, Contract period: 07/07/20 – 08/31/25, Grantor number: 20-132-007-C190, Contract period: 07/07/20 – 08/31/25, Grantor number: 20-132-011-C293, Contract period: 11/10/22 – 08/31/27, Grantor number: 22-133-008-D367, Contract period: 11/29/22 – 08/31/27, Grantor number: 22-113-006-D365. Criteria: Procurement – Nonprofit organizations are required to conduct procurement transactions consistent with standards prescribed in Uniform Guidance, Procurement Standards, Texas Grant Management Standards (TxGMS), and conform to federal and state laws and regulations and other contractual requirements. This includes specific procurement, suspension and debarment evaluation requirements. Condition and context: We reviewed the procurement documentation for 3 vendors with expenditures greater than $10,000 requiring procurement, and identified that suspension and debarment procedures were not documented and retained. Effect: Failure to follow the Foundation’s procurement policy, Uniform Guidance, and TxGMS could result in the selection of ineligible vendors. Recommendation: Management should provide additional training to staff with purchasing authority on the procurement policy. View of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding 2024-001
Finding #2024-001 – Significant Deficiency and Other Noncompliance. Applicable programs: Federal Awards, U. S. Environmental Protection Agency, Assistance Listing #66.456, National Estuary program, Passed through Texas Commission on Environmental Quality: Contract period: 09/01/23 – 08/31/25, Contract number: 582-24-50165, Contract period: 07/19/18 – 08/31/24, Contract number: 582-18-80344, Contract period: 09/01/23 – 05/31/26, Contract number: 582-24-50138, Contract period: 09/01/24 – 08/31/26, Contract number: 582-25-00053, Contract period: 09/01/24 – 08/31/26, Contract number: 582-25-00064, Passed through Houston Advanced Research Center: Contract period: 09/01/22 – 03/31/25, Contract number: GBFO322, Passed through Lee College: Contract period: 05/30/23 – 05/31/25, Contract number: 582-23-40258. State Awards, Texas General Land Office, Coastal Erosion Planning and Response Act, Contract period: 07/09/20 – 08/31/25, Grantor number: 20-132-008-C191, Contract period: 07/07/20 – 08/31/25, Grantor number: 20-132-007-C190, Contract period: 07/07/20 – 08/31/25, Grantor number: 20-132-011-C293, Contract period: 11/10/22 – 08/31/27, Grantor number: 22-133-008-D367, Contract period: 11/29/22 – 08/31/27, Grantor number: 22-113-006-D365. Criteria: Procurement – Nonprofit organizations are required to conduct procurement transactions consistent with standards prescribed in Uniform Guidance, Procurement Standards, Texas Grant Management Standards (TxGMS), and conform to federal and state laws and regulations and other contractual requirements. This includes specific procurement, suspension and debarment evaluation requirements. Condition and context: We reviewed the procurement documentation for 3 vendors with expenditures greater than $10,000 requiring procurement, and identified that suspension and debarment procedures were not documented and retained. Effect: Failure to follow the Foundation’s procurement policy, Uniform Guidance, and TxGMS could result in the selection of ineligible vendors. Recommendation: Management should provide additional training to staff with purchasing authority on the procurement policy. View of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding 2024-002
Finding #2024-002 – Significant Deficiency and Other Noncompliance. Applicable federal programs: U. S. Environmental Protection Agency, Assistance Listing #66.456, National Estuary program, Passed through Texas Commission on Environmental Quality: Contract period: 09/01/23 – 08/31/25, Contract number: 582-24-50165. Criteria: In accordance with Uniform Guidance OMB 2 CFR §200.331(a), pass through entities must provide subrecipients with specific information at the time of the subaward, including the assistance listing number, federal award identification number (FAIN), name of the federal awarding agency, pass through entity and contact information for awarding official, federal award date of award to the recipient by the Federal agency, access to subrecipient’s records and retention period, and a statement regarding the close-out terms and conditions. Condition and context: We reviewed one of the two subrecipient awards for the required information described in the criteria above and noted such provisions were not included in the subrecipient agreement. Effect: Failure to communicate required information may result in subrecipients not properly complying with federal requirements, increasing the risk of noncompliance. Recommendation: Policies and procedures should be implemented to ensure all required information is included in the subrecipient agreement before issuance. View of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding 2024-001
Finding #2024-001 – Significant Deficiency and Other Noncompliance. Applicable programs: Federal Awards, U. S. Environmental Protection Agency, Assistance Listing #66.456, National Estuary program, Passed through Texas Commission on Environmental Quality: Contract period: 09/01/23 – 08/31/25, Contract number: 582-24-50165, Contract period: 07/19/18 – 08/31/24, Contract number: 582-18-80344, Contract period: 09/01/23 – 05/31/26, Contract number: 582-24-50138, Contract period: 09/01/24 – 08/31/26, Contract number: 582-25-00053, Contract period: 09/01/24 – 08/31/26, Contract number: 582-25-00064, Passed through Houston Advanced Research Center: Contract period: 09/01/22 – 03/31/25, Contract number: GBFO322, Passed through Lee College: Contract period: 05/30/23 – 05/31/25, Contract number: 582-23-40258. State Awards, Texas General Land Office, Coastal Erosion Planning and Response Act, Contract period: 07/09/20 – 08/31/25, Grantor number: 20-132-008-C191, Contract period: 07/07/20 – 08/31/25, Grantor number: 20-132-007-C190, Contract period: 07/07/20 – 08/31/25, Grantor number: 20-132-011-C293, Contract period: 11/10/22 – 08/31/27, Grantor number: 22-133-008-D367, Contract period: 11/29/22 – 08/31/27, Grantor number: 22-113-006-D365. Criteria: Procurement – Nonprofit organizations are required to conduct procurement transactions consistent with standards prescribed in Uniform Guidance, Procurement Standards, Texas Grant Management Standards (TxGMS), and conform to federal and state laws and regulations and other contractual requirements. This includes specific procurement, suspension and debarment evaluation requirements. Condition and context: We reviewed the procurement documentation for 3 vendors with expenditures greater than $10,000 requiring procurement, and identified that suspension and debarment procedures were not documented and retained. Effect: Failure to follow the Foundation’s procurement policy, Uniform Guidance, and TxGMS could result in the selection of ineligible vendors. Recommendation: Management should provide additional training to staff with purchasing authority on the procurement policy. View of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding 2024-001
Finding #2024-001 – Significant Deficiency and Other Noncompliance. Applicable programs: Federal Awards, U. S. Environmental Protection Agency, Assistance Listing #66.456, National Estuary program, Passed through Texas Commission on Environmental Quality: Contract period: 09/01/23 – 08/31/25, Contract number: 582-24-50165, Contract period: 07/19/18 – 08/31/24, Contract number: 582-18-80344, Contract period: 09/01/23 – 05/31/26, Contract number: 582-24-50138, Contract period: 09/01/24 – 08/31/26, Contract number: 582-25-00053, Contract period: 09/01/24 – 08/31/26, Contract number: 582-25-00064, Passed through Houston Advanced Research Center: Contract period: 09/01/22 – 03/31/25, Contract number: GBFO322, Passed through Lee College: Contract period: 05/30/23 – 05/31/25, Contract number: 582-23-40258. State Awards, Texas General Land Office, Coastal Erosion Planning and Response Act, Contract period: 07/09/20 – 08/31/25, Grantor number: 20-132-008-C191, Contract period: 07/07/20 – 08/31/25, Grantor number: 20-132-007-C190, Contract period: 07/07/20 – 08/31/25, Grantor number: 20-132-011-C293, Contract period: 11/10/22 – 08/31/27, Grantor number: 22-133-008-D367, Contract period: 11/29/22 – 08/31/27, Grantor number: 22-113-006-D365. Criteria: Procurement – Nonprofit organizations are required to conduct procurement transactions consistent with standards prescribed in Uniform Guidance, Procurement Standards, Texas Grant Management Standards (TxGMS), and conform to federal and state laws and regulations and other contractual requirements. This includes specific procurement, suspension and debarment evaluation requirements. Condition and context: We reviewed the procurement documentation for 3 vendors with expenditures greater than $10,000 requiring procurement, and identified that suspension and debarment procedures were not documented and retained. Effect: Failure to follow the Foundation’s procurement policy, Uniform Guidance, and TxGMS could result in the selection of ineligible vendors. Recommendation: Management should provide additional training to staff with purchasing authority on the procurement policy. View of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding 2024-001
Finding #2024-001 – Significant Deficiency and Other Noncompliance. Applicable programs: Federal Awards, U. S. Environmental Protection Agency, Assistance Listing #66.456, National Estuary program, Passed through Texas Commission on Environmental Quality: Contract period: 09/01/23 – 08/31/25, Contract number: 582-24-50165, Contract period: 07/19/18 – 08/31/24, Contract number: 582-18-80344, Contract period: 09/01/23 – 05/31/26, Contract number: 582-24-50138, Contract period: 09/01/24 – 08/31/26, Contract number: 582-25-00053, Contract period: 09/01/24 – 08/31/26, Contract number: 582-25-00064, Passed through Houston Advanced Research Center: Contract period: 09/01/22 – 03/31/25, Contract number: GBFO322, Passed through Lee College: Contract period: 05/30/23 – 05/31/25, Contract number: 582-23-40258. State Awards, Texas General Land Office, Coastal Erosion Planning and Response Act, Contract period: 07/09/20 – 08/31/25, Grantor number: 20-132-008-C191, Contract period: 07/07/20 – 08/31/25, Grantor number: 20-132-007-C190, Contract period: 07/07/20 – 08/31/25, Grantor number: 20-132-011-C293, Contract period: 11/10/22 – 08/31/27, Grantor number: 22-133-008-D367, Contract period: 11/29/22 – 08/31/27, Grantor number: 22-113-006-D365. Criteria: Procurement – Nonprofit organizations are required to conduct procurement transactions consistent with standards prescribed in Uniform Guidance, Procurement Standards, Texas Grant Management Standards (TxGMS), and conform to federal and state laws and regulations and other contractual requirements. This includes specific procurement, suspension and debarment evaluation requirements. Condition and context: We reviewed the procurement documentation for 3 vendors with expenditures greater than $10,000 requiring procurement, and identified that suspension and debarment procedures were not documented and retained. Effect: Failure to follow the Foundation’s procurement policy, Uniform Guidance, and TxGMS could result in the selection of ineligible vendors. Recommendation: Management should provide additional training to staff with purchasing authority on the procurement policy. View of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.