A Report on State of Texas Compliance with Federal Requirements for the Cooperative Extension Service Program at the Texas A&M AgriLife Extension Service for the Fiscal Year Ended August 31, 2013
February 2014
Report Number 14-026
Overall Conclusion
The State of Texas complied in all material respects with the federal requirements for the Cooperative Extension Service program in fiscal year 2013.
As a condition of receiving federal funding, U.S. Office of Management and Budget (OMB) Circular A-133 requires non-federal entities that expend at least $500,000 in federal awards in a fiscal year to obtain annual Single Audits. Those audits test compliance with federal requirements in up to 14 areas that may have a material effect on a federal program at those non-federal entities. Examples of the types of compliance areas include allowable costs, procurement, cash management, and reporting. The Single Audit for the State of Texas included (1) all high-risk federal programs for which the State expended more than $73,222,469 in federal funds during fiscal year 2013 and (2) other selected federal programs.
From September 1, 2012, through August 31, 2013, the State of Texas expended $48.6 billion in federal funds. The State Auditor’s Office audited compliance with requirements for the Cooperative Extension Service program at the Texas A&M AgriLife Extension Service (Extension Service), which spent $19.4 million in program funds during fiscal year 2013.