A Report on State of Texas Compliance with Federal Requirements for Selected Major Programs at the Department of Public Safety and the University of Texas Medical Branch at Galveston for the Fiscal Year Ended August 31, 2011
Report Number 12-019
With the exception of certain non-compliance disclosed in this report, the State of Texas complied in all material respects with the federal requirements for the Hazard Mitigation Grant Program and the Disaster Grants - Public Assistance (Presidentially Declared Disasters) Program in fiscal year 2011.
In addition, the State of Texas complied in all material respects with federal requirements for the Homeland Security Cluster of federal programs and the Public Safety Interoperable Communications Grant Program in fiscal year 2011.
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 Single Audits. Those audits test compliance with federal requirements in 14 areas, such as allowable costs, procurement, and monitoring of non-state entities (subrecipients) to which the State passes federal funds. The requirements for 1 of those 14 areas vary by federal program and outline special tests that auditors are required to perform. The Single Audit for the State of Texas included (1) all high-risk federal programs for which the State expended more than $86,555,601 in federal funds during fiscal year 2011 and (2) other selected federal programs.
From September 1, 2010, through August 31, 2011, the State of Texas expended $57.5 billion in federal funds for federal programs and clusters of programs. The State Auditor's Office audited compliance with requirements for selected major programs at the Department of Public Safety (Department) and the University of Texas Medical Branch at Galveston (Medical Branch). During fiscal year 2011, the Department spent $131,223,963 in Disaster Grants - Public Assistance (Presidentially Declared Disasters) Program funds and the Medical Branch spent $48,462,099 in Disaster Grants - Public Assistance (Presidentially Declared Disasters) Program funds. The Department also spent $161,673,522 in Homeland Security Cluster funds, $81,108,943 in Hazard Mitigation Grant Program funds, and $23,154,073 in Public Safety Interoperable Communications Grant Program funds.
Auditors identified 17 findings, including 2 material weaknesses with material non-compliance, 2 material weaknesses with non-compliance, and 13 significant deficiencies with non-compliance.
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