An Audit Report on Earned Federal Funds at Selected Agencies
January 2008
Report Number 08-020
Overall Conclusion
The Department of Aging and Disability Services (DADS), the Department of Assistive and Rehabilitative Services (DARS), and the Health and Human Services Commission (HHSC) deposited and classified earned federal funds in accordance with the General Appropriations Act and Comptroller of Public Account's Fiscal Policies and Procedures No. A.017. For fiscal year 2007, DADS, DARS, and HHSC deposited $8,744,368.38, $3,461,367.63, and $8,964,764.42, respectively, as earned federal funds.
The types of earned federal funds vary depending on the agency and its federal programs. Earned federal funds most often are generated when an agency receives federal funds for a General Revenue expenditure that was not originally made by the agency. Most agencies with federal programs collect and deposit earned federal funds related to recovering some of the costs associated with:
- The agency's portion of the Statewide Cost Allocation Plan.
- A statement of services benefiting the agency from the Office of the Attorney General.
- A statement of services benefiting the agency from the State Auditor's Office.
The Office of the Attorney General and the State Auditor's Office provide services to state agencies, but the cost of these services are not included in the Statewide Cost Allocation Plan.
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