FAC Explorer

Finding 403910 (2023-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-06-28
Audit: 310796
Organization: Maverick County, Texas (TX)
Auditor: Cascos & Associates PC

AI Summary

  • Core Issue: The County submitted its Quarter 4 (2022) report late due to a lack of internal controls over reporting deadlines.
  • Impacted Requirements: Compliance with the American Rescue Plan Act mandates timely submission of quarterly Project and Expenditure Reports for eligible cities.
  • Recommended Follow-Up: Establish internal controls to ensure timely report submissions and adhere to the Compliance and Reporting Guidance for the SLFRF program.

Finding Text

Finding 2023-001 Performance Reporting Federal Program: CLFR American Resuce Plan ALN 21.027 Federal Agency: U.S. Department of Treasury Federal Award Year: 2021 Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: The American Rescue Plan Act (ARPA) was signed into law and established the Coronavirus State Fiscal Recovery Fund and Coronavirus Local Fiscal Recovery Fund, which together make up the Coronavirus State and Local Fiscal Recovery Funds (“SLFRF”) program. Per review of the Compliance and Reporting Guidance for the SLFRF program, metropolitan cities with a population below 250,000 residents that are allocated less than $10 million in SLRFR funding are required to submit a quarterly Project and Expenditure Report. Condition: During our review of the federal program, we noted that the County submitted the Quarter 4 (2022) report. Late. Cause: The County lacks internal controls over the reporting deadlines for the program. Effect: Without proper internal controls, the County cannot prevent or detect reporting deadlines. Failure to submit the Project and Expenditure Report timely may lead to noncompliance with federal requirements. Questioned Costs: $0 Recommendation: We recommend the County adhere to the Compliance and Reporting Guidance for the SLFRF program and establish internal controls to ensure the County submits required reports when they are due Management's View: Management agrees with finding. See corrective action plan on page 137. MAVERICK COUNTY, TEXAS SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED SEPTEMBER 30, 2023 129

Corrective Action Plan

Date: June 21, 2024 Finding 2023-001: Performance Reporting Federal Program: CLFR American Rescue Plan ALN 21.027 Federal Agency: U.S. Department of Treasury Federal Award Year: 2021 Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Raul Trevino: The County has experienced a rotation of County Auditor position for the past 6 years, within 2-year term each. Unfortunately, the American Rescue Plan Act (ARPA) was 100% handled by former County Auditor Sonia Junfin. The reporting submission was affected due to her resignation, but only for the quarter ending 12/31/2022. Corrective Actions: • Designate Access: During the 2nd Quarter of Fiscal Year 2023, the County ensured that not only the Auditor has access, at least one Assistant County auditor has access to the required information and system for report submission. • Cross-Training Program: During the 2nd Quarter of Fiscal Year 2023, the County implemented a comprehensive cross-training program to ensure all designated employees had a thorough understanding of reporting guidelines and procedures. • Designated Responsibility: During the 2nd Quarter of Fiscal Year 2023, the County designated specific individuals to be responsible of overseeing report submission deadlines to ensure compliance. Additionally, the County established clear communication channels for reporting deadlines and responsibilities to designated staff members. By following this plan, the County has addressed the issue of delayed report submissions and ensured smoother operations despite turnover in staff. Date corrective action plan was implemented: February 02, 2023.

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 980352 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.60M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $524,014
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $202,640
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $133,926
93.667 Social Services Block Grant $116,969
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $89,610
97.067 Homeland Security Grant Program $48,319
95.001 High Intensity Drug Trafficking Areas Program $32,616
16.588 Violence Against Women Formula Grants $27,094
16.606 State Criminal Alien Assistance Program $16,841
16.738 Edward Byrne Memorial Justice Assistance Grant Program $15,592
93.435 Innovative State and Local Public Health Strategies to Prevent and Manage Diabetes and Heart Disease and Stroke- $4,650