FAC Explorer

Audit 47523

FY End
2022-09-30
Total Expended
$32.69M
Findings
2
Programs
16
Organization: Lubbock County, Texas (TX)
Year: 2022 Accepted: 2023-03-31
Auditor: Bolinger Segars Gilbert & Moss LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
48305 2022-001 - - M
624747 2022-001 - - M

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $30.69M Yes 1
21.023 Emergency Rental Assistance Program $807,028 - 0
20.205 Highway Planning and Construction $202,991 - 0
10.435 State Mediation Grants $186,544 - 0
97.039 Hazard Mitigation Grant $153,499 - 0
16.575 Crime Victim Assistance $107,005 - 0
10.555 National School Lunch Program $98,113 - 0
16.609 Project Safe Neighborhoods $72,962 - 0
10.553 School Breakfast Program $48,144 - 0
16.606 State Criminal Alien Assistance Program $43,596 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $35,122 - 0
97.067 Homeland Security Grant Program $25,000 - 0
93.658 Title IV-E Legal Services $23,041 - 0
10.555 Commodities- Noncash $9,212 - 0
10.555 Emergency Operating Costs $7,451 - 0
93.658 Foster Care_title IV-E $2,645 - 0

Contacts

Name Title Type
EMEVAQELZ7D7 Kathy Williams Auditee
8067751098 Tyler Canady Auditor
No contacts on file

Notes to SEFA

Accounting Policies: BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal and state awards (the Schedule) includes the federal grant activity and the state grant activity of Lubbock County, Texas. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the requirements of the State of Texas Uniform Grants Management Standards (UGMS). SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpenditures reported on the Schedule are reported on the accrual basis of accounting. These expenditures are recognized following the cost principles contained in the Uniform Guidance and UGMS, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.Lubbock County, Texas has elected not to use the 10 percent de minimus indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
2022-001 ALN 21.027 ARPA Coronavirus State and Local Fiscal Recovery Fund Subrecipient Monitoring: Non-Compliance with Grant Requirements Criteria - Per the grant requirements within the 2022 OMB Compliance Supplement, subrecipient's risk of noncompliance should be evaluated and policies and procedures should be in place for subrecipient monitoring and risk assessment. As part of these requirements, records should be maintained of all award agreements identifying or otherwise documenting subrecipients' compliance obligations. Condition- No monitoring policies or procedures have been implemented for the County's subrecipient awards. Questioned Costs- N/A Context- We tested subrecipient awards made by the County related to our audit period and determined that no monitoring procedures were performed. Cause- This grant program and the reporting requirements were new for the County in fiscal year 2022. Subrecipient awards were issued late in the fiscal year and the County did not get monitoring policies or procedures implemented. Effect- Failure to establish effective subrecipient monitoring procedures will allow possible irregularities to exist and continue without notice. Recommendation- We recommend that the County implement policies and procedures to ensure controls are in place to properly monitor subrecipient awards. Views of Responsible Officials- See Corrective Action Plan.
Finding 2022-001
2022-001 ALN 21.027 ARPA Coronavirus State and Local Fiscal Recovery Fund Subrecipient Monitoring: Non-Compliance with Grant Requirements Criteria - Per the grant requirements within the 2022 OMB Compliance Supplement, subrecipient's risk of noncompliance should be evaluated and policies and procedures should be in place for subrecipient monitoring and risk assessment. As part of these requirements, records should be maintained of all award agreements identifying or otherwise documenting subrecipients' compliance obligations. Condition- No monitoring policies or procedures have been implemented for the County's subrecipient awards. Questioned Costs- N/A Context- We tested subrecipient awards made by the County related to our audit period and determined that no monitoring procedures were performed. Cause- This grant program and the reporting requirements were new for the County in fiscal year 2022. Subrecipient awards were issued late in the fiscal year and the County did not get monitoring policies or procedures implemented. Effect- Failure to establish effective subrecipient monitoring procedures will allow possible irregularities to exist and continue without notice. Recommendation- We recommend that the County implement policies and procedures to ensure controls are in place to properly monitor subrecipient awards. Views of Responsible Officials- See Corrective Action Plan.