FAC Explorer

Audit 364017

FY End
2023-12-31
Total Expended
$7.59M
Findings
2
Programs
5
Organization: Rusk County (TX)
Year: 2023 Accepted: 2025-08-11
Auditor: Gollob Morgan Peddy PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
573194 2023-002 Significant Deficiency - L
1149636 2023-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $5.48M Yes 1
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $96,099 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $18,377 - 0
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $9,184 Yes 0
45.310 Grants to States $2,620 - 0

Contacts

Name Title Type
UJNWJ9XKUZG3 Reagan McCauley Auditee
9036570304 Kevin Cashion Auditor
No contacts on file

Notes to SEFA

Title: NOTE A – SIGNIFICANT ACCOUNTING POLICIES USED IN PREPARING THE SCHEDULE Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Rusk County, Texas, under programs of the federal government for the year ended December 31, 2023 and is presented on the modified accrual basis of accounting. 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). Because the schedule presents only a selected portion of operations of Rusk County, Texas, it is not intended to and does not present the financial position, changes in net assets or cash flows of Rusk County, Texas. De Minimis Rate Used: N Rate Explanation: Not considered necessary The accompanying schedule of expenditures of federal awards includes the federal grant activity of Rusk County, Texas, under programs of the federal government for the year ended December 31, 2023 and is presented on the modified accrual basis of accounting. 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). Because the schedule presents only a selected portion of operations of Rusk County, Texas, it is not intended to and does not present the financial position, changes in net assets or cash flows of Rusk County, Texas.
Title: NOTE 2 – INDIRECT COST RATES Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of Rusk County, Texas, under programs of the federal government for the year ended December 31, 2023 and is presented on the modified accrual basis of accounting. 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). Because the schedule presents only a selected portion of operations of Rusk County, Texas, it is not intended to and does not present the financial position, changes in net assets or cash flows of Rusk County, Texas. De Minimis Rate Used: N Rate Explanation: Not considered necessary The County did not elect to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2023-002
Information on the Federal Program: Coronavirus State and Local Fiscal Recovery Funds (SLFRF) – 21.027 Compliance Requirements: Reporting – Timely Submission Type of Finding: Significant deficiency. Criteria: In accordance with 2 CFR 200.328 and the U.S. Department of the Treasury’s SLFRF Compliance and Reporting Guidance, recipients must submit accurate and timely Project and Expenditure Reports by the due dates established by Treasury. Additionally, under 2 CFR 200.303, recipients must establish and maintain effective internal controls over compliance with federal award requirements. Condition: The County did not submit two quarterly Project & Expenditure Reports to the U.S. Department of the Treasury within the required deadlines during 2023 for the SLFRF program. Questioned Costs: $0 Effect: Noncompliance with federal reporting requirements. However, the reports were ultimately submitted and accepted. Cause: Internal control process failure. Repeat Finding: No Recommendation: Management should implement procedures to ensure timely submission of all required SLFRF reports. Management’s Response: We agree with this finding and recommendation. Please see attached action plan related to this finding in this report.
Finding 2023-002
Information on the Federal Program: Coronavirus State and Local Fiscal Recovery Funds (SLFRF) – 21.027 Compliance Requirements: Reporting – Timely Submission Type of Finding: Significant deficiency. Criteria: In accordance with 2 CFR 200.328 and the U.S. Department of the Treasury’s SLFRF Compliance and Reporting Guidance, recipients must submit accurate and timely Project and Expenditure Reports by the due dates established by Treasury. Additionally, under 2 CFR 200.303, recipients must establish and maintain effective internal controls over compliance with federal award requirements. Condition: The County did not submit two quarterly Project & Expenditure Reports to the U.S. Department of the Treasury within the required deadlines during 2023 for the SLFRF program. Questioned Costs: $0 Effect: Noncompliance with federal reporting requirements. However, the reports were ultimately submitted and accepted. Cause: Internal control process failure. Repeat Finding: No Recommendation: Management should implement procedures to ensure timely submission of all required SLFRF reports. Management’s Response: We agree with this finding and recommendation. Please see attached action plan related to this finding in this report.