Audit 403954

FY End
2025-12-31
Total Expended
$1.77M
Findings
5
Programs
7
Year: 2025 Accepted: 2026-06-17

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
1217828 2025-001 Material Weakness Yes B
1217829 2025-001 Material Weakness Yes B
1217830 2025-001 Material Weakness Yes B
1217831 2025-002 Material Weakness Yes B
1217832 2025-003 Material Weakness Yes L

Contacts

Name Title Type
MSAVVVQ26441 Nicole Ansiaux Auditee
2147588089 Raquel Castro Auditor
No contacts on file

Notes to SEFA

U.S Department of Health and Human Services Chafee Foster Care Independence Program The Organization provides PAL Transition and Financial Support Services (TFSS) and PAL Life Skills Training in Region 5 (Beaumont and Lufkin) to young adults, ages 14 to 21, who are transitioning from Child Protective Services care to independent living. PAL TFSS provides support for youth as they work toward self-sufficiency by gaining education, job skills, life management skills and social skills. PAL Life Skills Training provides help for youth to develop skills needed to function as adults as they transition to independent living. Core training topics include health and safety, housing and transportation, job readiness, financial management, life decisions and responsibilities, and personal and social relationships. The Organization receives funding for these services on a reimbursement basis through the Texas Human and Health Services Commission (THHSC). In 2025, Region 5 funding for PAL Life Skills Training was transferred by THHSC to the Region 5 SSCC, St. Francis Ministries. Effective September 2025, St. Francis Ministries is the recipient of these funds and Buckner is the subrecipient under St. Francis Ministries. THHSC still provides funding for TFSS. U.S Department of Health and Human Services Administration for Children and Families Community-Based Child Abuse Prevention under the authority of American Rescue Plan Act Fatherhood E.F.F.E.C.T. (Educating Fathers for Empowering Children Tomorrow) The Organization provides preventative services and has organized a community collaboration focused on developing resources for fathers and their families in Jefferson and Gregg counties (Beaumont and Longview). The Fatherhood program provides evidence based curricula (24/7 Dad) to fathers and father figures in individualized sessions and groups. Fathers are also provided with service coordination as needed, which connects them to other resources. The goals of the program are to empower and educate fathers,work together with community partners, and develop a community collaboration to build an infrastructure that supports fathers and strengthens families. The Organization receives funding for these services on a reimbursement basis through the Texas Human and Health Services Commission (THHSC). U.S Department of Health and Human Services Temporary Assistance for Needy Families The Organization has developed the Fostering Youth Independence (FYI) Centers (the Center) in Amarillo, Beaumont, and Lubbock. The Center provides a one-stop shop for teenagers and young adults aging out of the foster care system. The Center provides access to services including educational tutoring, GED preparation, and aid with technical schools or colleges. Assistance in finding employment, financial assistance, case management, counseling and mentor connections is also available. The Organization receives funding for these services on a reimbursement basis through the Texas Human and Health Services Commission (THHSC). U.S. Agency for International Development Ocean Freight Reimbursement Program The Organization ships clothing, medical items, Non P.L. 480 food, educational and developmental materials, and building materials to several countries including Guatemala, Honduras, Kenya, Mexico, Peru, and Dominican Republic. Annually, these humanitarian items directly benefit thousands of vulnerable children and families living in dire circumstances in these countries. Funding from the Ocean Freight Reimbursement Program allows the Organization to distribute more aid than would be possible if the funding was not available. U.S. Department of Agriculture Rural Development Single Family Housing Program This program provides funding to qualified organizations to help them carry out local self-help housing construction projects. Grant recipients supervise groups of very low and low-income individuals and families as they construct their own homes in rural areas. The group members provide most of the construction labor on each other’s homes, with technical assistance from the organization overseeing the project. Funds may be used to give technical and supervisory assistance to participating families, help other organizations provide self-help technical and supervisory assistance, and recruit and help families to enable them to participate. U.S Department of Health and Human Services Health Resources and Services Administration Maternal Infant and Early Childhood Home Visiting The Organization has developed a Texas Home Visiting (THV) program in Southeast Texas (Beaumont) and Lubbock. The goals of the program are to improve maternal and child health, security, and wellbeing, support healthy and safe homes for children, boost positive parenting, and strengthen families of young children through caregiver support. The THV program promotes child development and school readiness and helps prevent child abuse and neglect as well as other negative outcomes. Services are provided through the delivery of targeted, intensive, evidence-based home visiting and community-level approaches. Program services include intake and screening, service planning, and targeted home visits to eligible children (prenatal to 5 years) and their families through the SafeCare Augmented Program Model. U.S Department of Health and Human Services Commission Family Preservation The Organization has developed a Family and Youth Success (FAYS) program which provides services in Southeast Texas (Beaumont) and the Rio Grande Valley (Harlingen and McAllen). The goal of this program is the provision of timely and appropriate services for at-risk youth and their families to reduce risk and stabilize families in need. Program contractors provide outreach services, intake and screening, case management through caregivers, youth and family sessions, service planning and service coordination, parent skills training, youth skills training, community events and presentations, and counseling to eligible youth and their families. The Organization received funding for these services on a reimbursement basis through the Texas Human and Health Services Commission (THHSC).
Federal awards are subject to periodic review and assessment by the related federal and state agencies. The Organization believes the resolution of matters related to these reviews will not have a significant impact on the Organization’s financial position.

Finding Details

Federal Agency: U.S Department of Health and Human Services - Administration of Children and Families Federal Program Name: Temporary Assistance for Needy Families Foster Youth Project Assistance Listing Number: 93.558 Federal Award Identification Number: 2501TXTANF - 2024 Pass-Through Agency: Texas Workforce Commission Pass-Through Numbers: 0125TAN001, 1824TAN001, 1826TAN001 Award Period: 08/01/2024 – 09/30/2025 Type of Finding:  Significant Deficiency in Internal Control Criteria: The Texas Workforce Commission has created a Contract Budget and Billing Workbook which is used to manage budget changes and monthly billing. The billing worksheet contains all approved transactions for Temporary Assistance for Needy Families Foster Youth Project grants for the month including payroll disbursements. Condition and Context: From January to May 2025, payroll expenses for one employee were billed to the grants based on the budgeted estimate, even though their actual hours worked were less than budgeted. Questioned Costs: Estimated maximum: $116. Cause: Lack of key control over one employee’ payroll expenses allocated to the grants. Effect: Potential expenditure coded to the grant in which the employee was not completing work for the grant. Repeat Finding: No Recommendation: The Organization should implement thorough payroll expenses reviews, ensuring employee hours billed to grants reflect actual time worked rather than budget estimates. Alternatively, if budgeted amounts are used, they should be regularly compared with actual hours, with billing adjusted at least annually at the end of each grant. View of Responsible Officials: Management is in agreement. Management Responses and Corrective Action Plan: See attached corrective action plan.
Federal Agency: U.S Department of Health and Human Services - Administration of Children and Families Federal Program Name: Temporary Assistance for Needy Families Foster Youth Project Assistance Listing Number: 93.558 Federal Award Identification Number: 2501TXTANF - 2024 Pass-Through Agency: Texas Workforce Commission Pass-Through Numbers: 0125TAN001 Award Period: 08/01/2024 – 09/30/2025 Type of Finding:  Significant Deficiency in Internal Control Criteria: The Texas Workforce Commission has created a Contract Budget and Billing Workbook which is used to manage budget changes and monthly billing. The billing worksheet contains all approved transactions for Temporary Assistance for Needy Families Foster Youth Project grants for the month including general disbursements. Condition and Context: One expenditure that was billed to the grant in March 2025 exceeded amount that was supported by provided documentation. Questioned Costs: $50. Cause: Lack of effective key control over review of general expenses billed to the grant. Effect: Potential expenditures that do not exist are coded to the grant or expenditures for which the Organization doesn't have appropriate support are coded to the grant. Repeat Finding: No Recommendation: The Organization should implement thorough review over general expenditures billed to the grant to ensure that all expenditures exist and match supporting documentation. View of Responsible Officials: Management is in agreement. Management Responses and Corrective Action Plan: See attached corrective action plan.
Federal Agency: U.S Department of Health and Human Services - Administration of Children and Families Federal Program Name: Temporary Assistance for Needy Families Foster Youth Project Assistance Listing Number: 93.558 Federal Award Identification Number: 2501TXTANF - 2024 Pass-Through Agency: Texas Workforce Commission Pass-Through Numbers: 1824TAN001 Award Period: 08/01/2024 – 09/30/2025 Type of Finding:  Significant Deficiency in Internal Control Criteria: The grant agreement requires final performance report to be submitted within 60 days after the grant end date. Condition and Context: Final performance report was submitted on December 2, 2025 which is outside of the allowed 60 days period. No extension was obtained from the grantor. Questioned Costs: Estimated maximum: N/A Cause: Lack of effective key control over final performance reporting to ensure timely submission. Effect: Failure to submit reports by the due date is considered contractual noncompliance. Repeat Finding: No. Recommendation: The Organization should immediately notify the grantor when it is determined that the Organization will not be able to meet the required reporting deadlines in order to obtain an extension or determine alternative resolution. In addition, the Organization should implement additional internal controls to ensure that reports are getting submitted timely. View of Responsible Officials: Management is in agreement. Management Responses and Corrective Action Plan: See attached corrective action plan.