FAC Explorer

Audit 409465

FY End
2025-12-31
Total Expended
$156.52M
Findings
2
Programs
42
Organization: County of Hidalgo, Texas (TX)
Year: 2025 Accepted: 2026-08-19
Auditor: BURTON MCCUMBER & LONGORIA LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1227375 2025-003 Material Weakness Yes L
1227376 2025-003 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
10.558 CHILD AND ADULT CARE FOOD PROGRAM $860,048 Yes 0
16.575 CRIME VICTIM ASSISTANCE $761,197 Yes 0
93.967 CENTERS FOR DISEASE CONTROL AND PREVENTION COLLABORATION WITH ACADEMIA TO STRENGTHEN PUBLIC HEALTH $627,654 Yes 0
93.569 COMMUNITY SERVICES BLOCK GRANT $500,000 Yes 0
95.001 HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM $447,828 Yes 0
93.778 GRANTS TO STATES FOR MEDICAID $421,573 Yes 0
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $403,810 Yes 0
15.916 OUTDOOR RECREATION ACQUISITION, DEVELOPMENT AND PLANNING $336,683 Yes 0
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $333,387 Yes 0
93.600 HEAD START $200,165 Yes 0
93.069 PUBLIC HEALTH EMERGENCY PREPAREDNESS $173,810 Yes 0
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $136,811 Yes 0
10.557 WIC SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR WOMEN, INFANTS, AND CHILDREN $125,523 Yes 0
93.116 PROJECT GRANTS AND COOPERATIVE AGREEMENTS FOR TUBERCULOSIS CONTROL PROGRAMS $105,193 Yes 0
16.812 SECOND CHANCE ACT REENTRY INITIATIVE $87,326 Yes 0
16.593 RESIDENTIAL SUBSTANCE ABUSE TREATMENT FOR STATE PRISONERS $57,625 Yes 0
97.067 HOMELAND SECURITY GRANT PROGRAM $54,048 Yes 0
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $50,027 Yes 0
97.137 STATE AND LOCAL CYBERSECURITY GRANT PROGRAM TRIBAL CYBERSECURITY GRANT PROGRAM $44,857 Yes 0
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $35,887 Yes 0
16.588 VIOLENCE AGAINST WOMEN FORMULA GRANTS $32,132 Yes 0
93.563 CHILD SUPPORT SERVICES $32,076 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $28,429 Yes 0
90.404 HAVA ELECTION SECURITY GRANTS $26,230 Yes 0
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $25,960 Yes 0
93.323 EPIDEMIOLOGY AND LABORATORY CAPACITY FOR INFECTIOUS DISEASES (ELC) $24,336 Yes 0
93.008 MEDICAL RESERVE CORPS SMALL GRANT PROGRAM $23,444 Yes 0
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $17,792 Yes 0
93.991 PREVENTIVE HEALTH AND HEALTH SERVICES BLOCK GRANT $17,497 Yes 0
20.616 NATIONAL PRIORITY SAFETY PROGRAMS $17,490 Yes 0
93.658 FOSTER CARE TITLE IV-E $15,810 Yes 0
16.922 EQUITABLE SHARING PROGRAM $10,244 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $9,057 Yes 0
94.016 AMERICORPS SENIORS SENIOR COMPANION PROGRAM (SCP) 94.016 $6,791 Yes 0
94.011 AMERICORPS SENIORS FOSTER GRANDPARENT PROGRAM (FGP) 94.011 $5,792 Yes 0
21.016 EQUITABLE SHARING $4,805 Yes 0
16.606 STATE CRIMINAL ALIEN ASSISTANCE PROGRAM $3,483 Yes 0
93.297 TEENAGE PREGNANCY PREVENTION PROGRAM $3,000 Yes 0
93.391 ACTIVITIES TO SUPPORT STATE, TRIBAL, LOCAL AND TERRITORIAL (STLT) HEALTH DEPARTMENT RESPONSE TO PUBLIC HEALTH OR HEALTHCARE CRISES $451 Yes 0
94.002 AMERICORPS SENIORS RETIRED AND SENIOR VOLUNTEER PROGRAM (RSVP) 94.002 $131 Yes 0
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $0 Yes 0
20.205 HIGHWAY PLANNING AND CONSTRUCTION $0 Yes 0

Contacts

Name Title Type
LHACK1UL6NR3 Letty Chavez Auditee
9563182511 Luis Lopez Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal and State Awards (SEFSA) present the federal and state grant activity for the County of Hidalgo, Texas (the County) for the year ended December 31, 2025. The reporting entity is defined in Note 1 to the County’s basic 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 Texas Grant Management Standards. Because the SEFSA presents only a selected portion of the operations of the County, it is not intended and does not present the financial position, changes in net assets, or cash flows of the County.
The accompanying SEFSA is presented using the modified accrual basis of accounting, which is described in Note 1 of the County’s notes to the financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and Texas Grant Management Standards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the SEFSA represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. The County has elected not to use the 15 percent de minimis indirect cost rate allowed under the Uniform Guidance
Amounts reported in the accompanying schedule may not agree with the amounts reported in the related Federal and State financial reports filed with the grantor agencies because of accruals made in the schedule which will be included in future reports filed with agencies.
The following is a reconciliation of the SEFSA to the Statement of Revenues, Expenditures, and Changes in Fund Balance within the County of Hidalgo, Texas Annual Comprehensive Financial Report (ACFR):

Finding Details

Finding 2025-003
Criteria and Condition: As outlined in the grant agreements, 24 CFR 75.25 requires quarterly reports to be submitted documenting the actions taken to comply with the employment, training and contracting requirements of Section 3 of the Housing and Urban Development Act of 1968. Section 3 quarterly reports are due on the 10th day of the month following the quarter close. We noted the following Section 3 quarterly reports were not submitted timely: Contract No. Quarter Due Date Date Submitted 22-082-005-D200 Sep – Nov 12/10/2024 10/23/2025 22-082-005-D200 Dec – Feb 03/10/2025 10/23/2025 22-082-005-D200 Mar – May 06/10/2025 10/23/2025 22-082-005-D200 Jun – Aug 09/10/2025 10/23/2025 22-083-004-D209 Sep – Nov 12/10/2024 09/24/2025 22-083-004-D209 Dec – Feb 03/10/2025 09/24/2025 22-083-004-D209 Mar – May 06/10/2025 09/24/2025 22-083-004-D209 Jun – Aug 09/10/2025 09/24/2025 Cause and Effect: Personnel turnover contributed to the delay in the submission of Section 3 quarterly reports. As the reports were not submitted by their required due dates, Hidalgo County Urban County was not in compliance with the conditions of its grant agreements. Questioned Costs: None noted. Repeat Finding from Prior Year(s): N/A Recommendation: We recommend controls be strengthened to ensure all reports are submitted by the required due dates. These controls should include a reporting calendar with all applicable due dates, assigning responsibility for report preparation, review and submission. In addition, we recommend cross training personnel to mitigate the impact of personnel turnover and ensure continuity in compliance activities. Views of Responsible Officials: See management’s corrective action plan.