FAC Explorer

Audit 406768

FY End
2025-09-30
Total Expended
$1.28M
Findings
1
Programs
3
Organization: Children's Advocacy Center of Hidalgo County, Inc. (TX)
Year: 2025 Accepted: 2026-07-09
Auditor: BURTON MCCUMBER & LONGORIA LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1223272 2025-002 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
16.575 CRIME VICTIM ASSISTANCE $1.09M Yes 1
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $78,295 Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $11,380 Yes 0

Contacts

Name Title Type
CTWFVZ5UCJ72 Nadia Ochoa Auditee
9562879754 Ricky Longoria Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (SEFA) presents the federal grant activity for Children's Advocacy Center of Hidalgo County, Inc. (the Center) for the year ended September 30, 2025. The reporting entity is defined in Note A of the Center’s 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). Because the SEFA presents only a selected portion of the operations of the Center, it is not intended and does not present the financial position, changes in net assets, or cash flows of the Center.
The accompanying SEFA is presented using the accrual basis of accounting, which is described in Note A of the Center’s financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowed or are limited as to reimbursement. Negative amounts, if any, shown on the SEFA represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The Center has elected not to use the 15 percent de minimis indirect cost rate allowed under the Uniform Guidance.
Amounts reported on the accompanying SEFA do not agree with the amount reported on the Statement of Activities because the amounts reported on the SEFA exclude grant revenues unrelated to federal. See table below.Grant revenue: Federal $ 1,280,276 Grant revenue: State 846,963 Grant revenue: Non-Governmental 567 Total grant revenue without donor restrictions $ 2,127,806
No amounts were passed through to sub-recipients for the year ended September 30, 2025.

Finding Details

Finding 2025-002
Criteria: Condition: Cause and Effect: Questioned Cost: Repeat Finding: Recommendation: Views of Responsible Officials: 2024-006 It is recommended the Center evaluate and update it internal controls and procedures to ensure costs are appropriately considered when preparing the Center's monthly RFRs. See management's corrective action plan Requests for reimbursement (RFRs) in connection with CACTX grants are submitted monthly in accordance with the terms and requirements stipulated by the Center's grantor, CACTX. Costs and associated activates must be incurred within the grant period and specific claim period (month) to be eligible for reimbursement. Claimed costs must also be allowable under the grant terms, Uniform Guidance. Allowable direct costs applicable to a specific contract or funding source may be claimed from that funding source at 100%. Other allowable costs benefiting multiple programs or funding sources are subject to the Center's Cost Allocation Plan (CAP) as prescribed by CACTX: calculated each month based upon the time and efforts of the organization's personnel for the respective month. CAP rates are dynamic in nature and change monthly. Consequently, for a recurring or fixed monthly costs/expenses, including amortization of prepaid contracts, the amount that may be claimed each month changes based on each respective month's CAP. For the fiscal year under audit, the Center had 1 federal VOCA grant contract in effect with CACTX (term October 1, 2024 - September 30, 2025). In review of VOCA expenses claimed in the Center's monthly RFR's, the following exceptions were noted for payments made in connection with contracts: - 3 instances in which amounts claimed in the respective RFRs were for a license, subscription or policy period extending beyond the contract term. The Center correctly calculated the portion of cost pertaining to the current contract; however, the full amount was claimed within the month of payment. The cost should have been amortized and claimed within the RFR for each applicable month the contract was in place. - 2 instances in which amounts claimed in the respective RFRs were less than the total invoiced and paid amount eligible to be claimed. The Center did not adhere to the accrual basis of accounting required to be applied to costs claimed on its monthly RFRs submitted to CACTX. Under the accrual method, prepaid contracts should be amortized over the contract term (benefit period). Consequently, costs were inappropriately included/excluded in the Center's monthly RFRs submitted to CACTX. None reported