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.