Finding 396277 (2023-002)

Significant Deficiency
Requirement
H
Questioned Costs
-
Year
2023
Accepted
2024-05-09

AI Summary

  • Core Issue: The Park Board did not maintain a complete schedule of expenditures for federal awards, impacting compliance with federal regulations.
  • Impacted Requirements: This finding relates to 2 CFR 200.303, which mandates internal controls for managing federal awards.
  • Recommended Follow-Up: Ensure the Park Board implements procedures to maintain the complete schedule of expenditures starting in fiscal year 2024.

Finding Text

Information on Federal Program: Texas Department of Emergency Management Disaster Grants – Public Assistance (Presidentially Declared Disasters) Criteria or Specific Requirement: 2 CFR 200.303 of the Uniform Guidance requires that non-Federal entities receiving Federal awards establish and maintain internal control over the Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Condition: For the $6,525,090 expenditures recorded in the year ended September 30, 2023, of which $174,257 related to the year ended September 30, 2022. Questioned Cost: There are no questioned costs related to this finding. Context: In the testing of total incurred expenditures of $6,525,090 for the year ended September 30, 2023, expenditure of $174,257 should be included in the schedule of expenditures of federal awards for the year ended September 30, 2022. Effect: The failure to maintain the complete schedule of expenditures of federal awards may result in an inaccurate submission to the grantor which can lead to noncompliance with laws and regulations. Cause: The Park Board failed to maintain the complete schedule of expenditures of federal awards. Recommendation: We recommend that the Park Board maintain the complete schedule of expenditures of federal awards. Management Response: We agree with the finding. The procedure of maintaining the complete schedule of expenditures of federal awards will be implemented in fiscal year 2024.

Corrective Action Plan

Management Response: We agree with the finding. The procedure of maintaining the complete schedule of expenditures of federal awards will be implemented in fiscal year 2024.

Categories

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 972719 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $30,158
21.015 Resources and Ecosystems Sustainability, Tourist Opportunities, and Revived Economies of the Gulf Coast States $23,295
45.129 Promotion of the Humanities_federal/state Partnership $8,890