FAMILY SERVICE CENTER OF GALVESTON COUNTY, TEXAS

Type of Finding:Significant Internal Control over Compliance;Compliance Requirement:Reporting;Criteria- The Organization is required to accurately report all federal expenditures; Condition- The SEFA failed to report the correct Assistance Listing Numbers (ALN) for certain programs; Cause- The Organization failed to update the Assistance Listing numbers for two long term programs that received federal grants via a state pass-through entity. The ALN numbers for these programs changed during the fiscal year, but this change was not reflected on the SEFA. Effect- The failure to update ALN numbers signifies non-compliance with federal reporting standards which require accurate and current ALN reporting. Incorrect ALNs may lead to the misidentification of the federal programs and agencies involved complicating accountability and oversight.

Type of Finding:Significant Internal Control over Compliance;Compliance Requirement:Allowable Costs;Criteria- The Organization is required to bill the contracted rate for each service performed during the period; Condition- The January 2023 FAYS Purchased Expenditure Report overstated the cost of Billing for Parent Skills Training Sessions. An error in the billing spreadsheet allowed the $70 Unit rate per session to be billed even though no sessions were performed during the period. This resulted in an overpayment of $70. Cause- Procedures are in place for supervisory approval of documentation of session visits and other expenditures before submitting the purchase voucher, though the certifying representative reviewed the supporting documentation and signed the voucher, the discrepancy was not discovered. Effect- The fees for the additional sessions are not allowed. Context - All 12 months of Purchase Expenditure Reports were reconciled to the underlying sessions as reported by the client management system. All other reports match without exception.

Type of finding- Significant Internal Control over Compliance;Compliance Requirement- Allowable Costs; Criteria- The organization requires timesheets to be signed by both the employee and the supervisor. Condition- There have been instances where timesheets used to allocate employee time to specific federal programs were not signed by either the employee or the supervisor. This omission compromises the integrity of time allocation and compliance with federal requirements. Cause- Procedures are in place for supervisory approval of documentation of session visits and other expenditures before submitting the purchase voucher through the certifying representative reviewed the supporting documentation and signed the voucher, the discrepance was not discovered. Effect - Unsigned timesheets can lead to inaccurate allocation of labor costs to federal programs. Context - 105 timesheets were tested. 11 were found having missing signatures.