A Report on State of Texas Compliance with Federal Requirements for the National Guard Military Operations and Maintenance Projects Program for the Fiscal Year Ended August 31, 2011
February 2012
Report Number 12-021
Overall Conclusion
The State of Texas complied in all material respects with the federal requirements for the National Guard Military Operations and Maintenance (O&M) Projects 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, cash management, and reporting. The requirements for 1 of those 14 areas vary by federal program and outline special tests that auditors are required to perform, such as requirements related to expenditures of American Reinvestment and Recovery Act (Recovery Act) funds. 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 the National Guard Military Operations and Maintenance (O&M) Projects Program at the Adjutant General's Department (Department), which spent $61,920,634 in federal funds during fiscal year 2011.