FAC Explorer

Audit 5378

FY End
2022-09-30
Total Expended
$3.88M
Findings
6
Programs
22
Organization: West Central Texas Council of Governments (TX)
Year: 2022 Accepted: 2023-12-05
Auditor: Condley and Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
3431 2022-002 Significant Deficiency - P
3432 2022-002 Significant Deficiency - P
3433 2022-002 Significant Deficiency - P
579873 2022-002 Significant Deficiency - P
579874 2022-002 Significant Deficiency - P
579875 2022-002 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $1.22M Yes 1
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $877,257 Yes 1
93.052 National Family Caregiver Support, Title Iii, Part E $283,253 - 0
97.067 Homeland Security Grant Program $231,923 - 0
11.307 Economic Adjustment Assistance $196,663 - 0
93.053 Nutrition Services Incentive Program $110,978 Yes 1
10.351 Rural Business Development Grant $91,180 - 0
93.324 State Health Insurance Assistance Program $89,150 - 0
20.710 Technical Assistance Grants $84,094 - 0
93.630 Developmental Disabilities Basic Support and Advocacy Grants $73,435 - 0
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $60,625 - 0
11.302 Economic Development_support for Planning Organizations $46,498 - 0
93.791 Money Follows the Person Rebalancing Demonstration $29,650 - 0
16.034 Coronavirus Emergency Supplemental Funding Program $28,660 - 0
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $28,096 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $24,800 - 0
94.006 Americorps $18,427 - 0
93.071 Medicare Enrollment Assistance Program $17,628 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $12,192 - 0
93.107 Area Health Education Centers Point of Service Maintenance and Enhancement Awards $5,671 - 0
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $3,594 - 0
93.072 Lifespan Respite Care Program $640 - 0

Contacts

Name Title Type
C52UJJLEKA24 Diane Terrell Auditee
3257938414 Jeff Graham Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where in certain types of expenditures are not allowed or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Since the Council had an approved Indirect Recovery Rate, it has elected not to use the 10% de minimis cost rate as permitted in the UG, Section 200.414. The accompanying schedule of expenditures of federal/state awards includes the federal/state award activity of West Central Texas Council of Governments under programs of the federal/state government for the year ended September 30, 2022. 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, Costs Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Audits of States, Local Governments, and Non-Profit Organizations; and the State of Texas Single Audit Circular. Because the Schedule presents only a selected portion of the operations of West Central Texas Council of Governments, it is not intended to and does not present the financial position, changes in net assets, or cash flows of West Central Texas Council of Governments.
Title: Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where in certain types of expenditures are not allowed or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Since the Council had an approved Indirect Recovery Rate, it has elected not to use the 10% de minimis cost rate as permitted in the UG, Section 200.414. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where in certain types of expenditures are not allowed or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
Title: Indirect Cost Rate Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where in certain types of expenditures are not allowed or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: Since the Council had an approved Indirect Recovery Rate, it has elected not to use the 10% de minimis cost rate as permitted in the UG, Section 200.414. Since the Council had an approved Indirect Recovery Rate, it has elected not to use the 10% de minimis cost rate as permitted in the UG, Section 200.414.

Finding Details

Finding 2022-002
Criteria: In accordance with federal regulations (Uniform Guidance 2 CFR 200), recipients of federal awards are required to submit their single audit within the stipulated timeframe, usually nine months after the end of the fiscal year. Condition: During the 2022 audit, it was identified that the Council failed to submit its single audit report for the fiscal year ended September 30, 2022 within the required timeframe, which is a violation of the Uniform Guidance requirements. Effect: The late submission of the single audit report has resulted in a breach of compliance with federal regulations. This non-compliance has the potential to disallow funding from federal agencies. Cause: The delay in submitting the single audit report was primarily attributed to a change in key personnel. Recommendation: We recommend the Council develop a system of monitoring grant requirements and establish a timeline for meeting deadlines related to reporting in compliance with the Uniform Guidance. Views of responsible official and planned corrective actions: The Council has employed a CPA with extensive knowledge of grant management and accounting to reconcile and monitor grant awards and ensure proper financial reporting. The Council will reconcile grant receivables and ensure accurate grant accounting on an ongoing basis, particularly at fiscal yearend. As a result, the Council will be prepared to complete their single audit in a timely manner and in accordance with federal guidelines.
Finding 2022-002
Criteria: In accordance with federal regulations (Uniform Guidance 2 CFR 200), recipients of federal awards are required to submit their single audit within the stipulated timeframe, usually nine months after the end of the fiscal year. Condition: During the 2022 audit, it was identified that the Council failed to submit its single audit report for the fiscal year ended September 30, 2022 within the required timeframe, which is a violation of the Uniform Guidance requirements. Effect: The late submission of the single audit report has resulted in a breach of compliance with federal regulations. This non-compliance has the potential to disallow funding from federal agencies. Cause: The delay in submitting the single audit report was primarily attributed to a change in key personnel. Recommendation: We recommend the Council develop a system of monitoring grant requirements and establish a timeline for meeting deadlines related to reporting in compliance with the Uniform Guidance. Views of responsible official and planned corrective actions: The Council has employed a CPA with extensive knowledge of grant management and accounting to reconcile and monitor grant awards and ensure proper financial reporting. The Council will reconcile grant receivables and ensure accurate grant accounting on an ongoing basis, particularly at fiscal yearend. As a result, the Council will be prepared to complete their single audit in a timely manner and in accordance with federal guidelines.
Finding 2022-002
Criteria: In accordance with federal regulations (Uniform Guidance 2 CFR 200), recipients of federal awards are required to submit their single audit within the stipulated timeframe, usually nine months after the end of the fiscal year. Condition: During the 2022 audit, it was identified that the Council failed to submit its single audit report for the fiscal year ended September 30, 2022 within the required timeframe, which is a violation of the Uniform Guidance requirements. Effect: The late submission of the single audit report has resulted in a breach of compliance with federal regulations. This non-compliance has the potential to disallow funding from federal agencies. Cause: The delay in submitting the single audit report was primarily attributed to a change in key personnel. Recommendation: We recommend the Council develop a system of monitoring grant requirements and establish a timeline for meeting deadlines related to reporting in compliance with the Uniform Guidance. Views of responsible official and planned corrective actions: The Council has employed a CPA with extensive knowledge of grant management and accounting to reconcile and monitor grant awards and ensure proper financial reporting. The Council will reconcile grant receivables and ensure accurate grant accounting on an ongoing basis, particularly at fiscal yearend. As a result, the Council will be prepared to complete their single audit in a timely manner and in accordance with federal guidelines.
Finding 2022-002
Criteria: In accordance with federal regulations (Uniform Guidance 2 CFR 200), recipients of federal awards are required to submit their single audit within the stipulated timeframe, usually nine months after the end of the fiscal year. Condition: During the 2022 audit, it was identified that the Council failed to submit its single audit report for the fiscal year ended September 30, 2022 within the required timeframe, which is a violation of the Uniform Guidance requirements. Effect: The late submission of the single audit report has resulted in a breach of compliance with federal regulations. This non-compliance has the potential to disallow funding from federal agencies. Cause: The delay in submitting the single audit report was primarily attributed to a change in key personnel. Recommendation: We recommend the Council develop a system of monitoring grant requirements and establish a timeline for meeting deadlines related to reporting in compliance with the Uniform Guidance. Views of responsible official and planned corrective actions: The Council has employed a CPA with extensive knowledge of grant management and accounting to reconcile and monitor grant awards and ensure proper financial reporting. The Council will reconcile grant receivables and ensure accurate grant accounting on an ongoing basis, particularly at fiscal yearend. As a result, the Council will be prepared to complete their single audit in a timely manner and in accordance with federal guidelines.
Finding 2022-002
Criteria: In accordance with federal regulations (Uniform Guidance 2 CFR 200), recipients of federal awards are required to submit their single audit within the stipulated timeframe, usually nine months after the end of the fiscal year. Condition: During the 2022 audit, it was identified that the Council failed to submit its single audit report for the fiscal year ended September 30, 2022 within the required timeframe, which is a violation of the Uniform Guidance requirements. Effect: The late submission of the single audit report has resulted in a breach of compliance with federal regulations. This non-compliance has the potential to disallow funding from federal agencies. Cause: The delay in submitting the single audit report was primarily attributed to a change in key personnel. Recommendation: We recommend the Council develop a system of monitoring grant requirements and establish a timeline for meeting deadlines related to reporting in compliance with the Uniform Guidance. Views of responsible official and planned corrective actions: The Council has employed a CPA with extensive knowledge of grant management and accounting to reconcile and monitor grant awards and ensure proper financial reporting. The Council will reconcile grant receivables and ensure accurate grant accounting on an ongoing basis, particularly at fiscal yearend. As a result, the Council will be prepared to complete their single audit in a timely manner and in accordance with federal guidelines.
Finding 2022-002
Criteria: In accordance with federal regulations (Uniform Guidance 2 CFR 200), recipients of federal awards are required to submit their single audit within the stipulated timeframe, usually nine months after the end of the fiscal year. Condition: During the 2022 audit, it was identified that the Council failed to submit its single audit report for the fiscal year ended September 30, 2022 within the required timeframe, which is a violation of the Uniform Guidance requirements. Effect: The late submission of the single audit report has resulted in a breach of compliance with federal regulations. This non-compliance has the potential to disallow funding from federal agencies. Cause: The delay in submitting the single audit report was primarily attributed to a change in key personnel. Recommendation: We recommend the Council develop a system of monitoring grant requirements and establish a timeline for meeting deadlines related to reporting in compliance with the Uniform Guidance. Views of responsible official and planned corrective actions: The Council has employed a CPA with extensive knowledge of grant management and accounting to reconcile and monitor grant awards and ensure proper financial reporting. The Council will reconcile grant receivables and ensure accurate grant accounting on an ongoing basis, particularly at fiscal yearend. As a result, the Council will be prepared to complete their single audit in a timely manner and in accordance with federal guidelines.