FAC Explorer

Audit 363625

FY End
2024-12-31
Total Expended
$10.06M
Findings
2
Programs
28
Organization: County of Victoria, Texas (TX)
Year: 2024 Accepted: 2025-08-04
Auditor: Harrison Waldrop & Uherek LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
572500 2024-001 Significant Deficiency - M
1148942 2024-001 Significant Deficiency - M

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.13M Yes 0
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $1.94M - 0
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $792,375 Yes 1
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $786,220 - 0
97.067 Homeland Security Grant Program $217,225 - 0
93.268 Immunization Cooperative Agreements $202,573 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $186,242 - 0
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $185,590 - 0
14.241 Housing Opportunities for Persons with Aids $147,862 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $126,094 - 0
16.922 Equitable Sharing Program $107,903 - 0
15.435 Gomesa $80,895 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $51,714 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $49,749 - 0
10.553 School Breakfast Program $45,850 - 0
93.069 Public Health Emergency Preparedness $41,533 - 0
93.778 Medical Assistance Program $25,135 - 0
95.001 High Intensity Drug Trafficking Areas Program $24,306 - 0
93.991 Preventive Health and Health Services Block Grant $23,562 - 0
16.575 Crime Victim Assistance $20,743 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $20,709 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $19,780 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $14,251 - 0
97.090 Law Enforcement Officer Reimbursement Agreement Program $9,394 - 0
10.555 National School Lunch Program $6,597 - 0
10.565 Commodity Supplemental Food Program $4,129 - 0
93.917 Hiv Care Formula Grants $3,526 - 0
97.039 Hazard Mitigation Grant $280 - 0

Contacts

Name Title Type
DM9KDUSSSNA3 Michelle Samford Auditee
3615758451 Melissa Terry Auditor
No contacts on file

Notes to SEFA

Title: PROGRAM COSTS Accounting Policies: Expenditures reported on the schedule are reported on the statutory basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and the Texas Grant Management Standards (TxGMS), wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The County has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal and state awards includes only the federal and state grant portion of the program costs. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of the financial statements. 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 Awards (Uniform Guidance) and the TxGMS.
Title: INDIRECT COST RATE Accounting Policies: Expenditures reported on the schedule are reported on the statutory basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and the Texas Grant Management Standards (TxGMS), wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The County has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The amount expended for these grants includes a total of $128,976 claimed as indirect cost recoveries using an approved indirect cost rate of 16.91 percent of total expenses.
Title: NONCASH AWARDS Accounting Policies: Expenditures reported on the schedule are reported on the statutory basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and the Texas Grant Management Standards (TxGMS), wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The County has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The amount of commodities reported on the schedule is the value of the commodities received by the County during the fiscal year and priced as prescribed by the Department of Agriculture, Food and Nutrition Service.
Title: SUBRECIPIENTS Accounting Policies: Expenditures reported on the schedule are reported on the statutory basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and the Texas Grant Management Standards (TxGMS), wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The County has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The County passes certain federal awards received from both the Department of the Treasury and the Department of Health and Human Services to other governments or not-for-profit organizations (subrecipients). The County reports expenditures of federal awards to subrecipients when paid in cash. As a pass-through entity, the County has certain compliance responsibilities, such as monitoring its subrecipients to help assure they use these subawards as authorized by laws, regulations, and the provisions of contracts or grant agreements, and that subrecipients achieve the award’s performance goals.

Finding Details

Finding 2024-001
Criteria or specific requirement: Per 2 CFR 200.303(a), the County must establish and maintain effective internal control over the Federal award that provides reasonable assurance that it is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in the ”Standards for Internal Control in the Federal Government” issued by the Comptroller General of the Untied States or the “Internal Control Integrated Framework” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).Under Uniform Grant Guidance, the County must: • Ensure that every subaward is clearly identified to the subrecipient as a subaward and includes certain required information including but not limited to: Federal and subaward information, indirect cost rate, and the subrecipient’s unique entity identifier (UEI). (2 CFR 200.332 (b)) • Evaluate each subrecipient’s fraud risk and risk of noncompliance with a subaward to determine the appropriate subrecipient monitoring. (2 CFR 200.332 (c)) • Monitor the activities of a subrecipient as necessary to ensure that the subrecipient complies with Federal statutes, regulations, and the terms and conditions of the subaward. (2 CFR 200.332 (e)) • Verify that a subrecipient is audited as required by 2 CFR 200.501. (2 CFR 200.332 (g))Condition: Subaward agreement was expired and did not include all required information, nor did the subrecipient have the required UEI. Subaward requirements were not communicated to the subrecipient; therefore, monitoring activities were not effective. Documentation of subrecipient risk assessment or audit verification not available for audit.Questioned Costs: None noted.Context: Audit procedures included testing of the one subrecipient who received a subaward during the year. There were no other subrecipients.Cause: The County’s procedures were not sufficient to ensure the subawards were issued or monitored in compliance with Federal requirements. Internal controls did not prevent or detect the errors.Effect: Failure to properly document required contract information, perform the necessary risk assessments, and document the review of the subrecipient’s single audit may result in noncompliance with grant terms and conditions. Subrecipients may have incomplete Schedules of Expenditures of Federal Awards, and federal funds may not be properly audited at the subrecipient level in accordance with the Uniform Guidance.
Finding 2024-001
Criteria or specific requirement: Per 2 CFR 200.303(a), the County must establish and maintain effective internal control over the Federal award that provides reasonable assurance that it is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in the ”Standards for Internal Control in the Federal Government” issued by the Comptroller General of the Untied States or the “Internal Control Integrated Framework” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).Under Uniform Grant Guidance, the County must: • Ensure that every subaward is clearly identified to the subrecipient as a subaward and includes certain required information including but not limited to: Federal and subaward information, indirect cost rate, and the subrecipient’s unique entity identifier (UEI). (2 CFR 200.332 (b)) • Evaluate each subrecipient’s fraud risk and risk of noncompliance with a subaward to determine the appropriate subrecipient monitoring. (2 CFR 200.332 (c)) • Monitor the activities of a subrecipient as necessary to ensure that the subrecipient complies with Federal statutes, regulations, and the terms and conditions of the subaward. (2 CFR 200.332 (e)) • Verify that a subrecipient is audited as required by 2 CFR 200.501. (2 CFR 200.332 (g))Condition: Subaward agreement was expired and did not include all required information, nor did the subrecipient have the required UEI. Subaward requirements were not communicated to the subrecipient; therefore, monitoring activities were not effective. Documentation of subrecipient risk assessment or audit verification not available for audit.Questioned Costs: None noted.Context: Audit procedures included testing of the one subrecipient who received a subaward during the year. There were no other subrecipients.Cause: The County’s procedures were not sufficient to ensure the subawards were issued or monitored in compliance with Federal requirements. Internal controls did not prevent or detect the errors.Effect: Failure to properly document required contract information, perform the necessary risk assessments, and document the review of the subrecipient’s single audit may result in noncompliance with grant terms and conditions. Subrecipients may have incomplete Schedules of Expenditures of Federal Awards, and federal funds may not be properly audited at the subrecipient level in accordance with the Uniform Guidance.