A Report on State of Texas Compliance with Federal Requirements for the National Guard Military Construction Projects Program for the Fiscal Year Ended August 31, 2012
Report Number 13-024
The State of Texas complied in all material respects with the federal requirements for the National Guard Military Construction Projects Program in fiscal year 2012.
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 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, 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 $75,562,558 in federal funds during fiscal year 2012 and (2) other selected federal programs.
From September 1, 2011, through August 31, 2012, the State of Texas expended $50.2 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 Construction Projects Program at the Adjutant General's Department (Department), which spent $31,855,987 in federal funds during fiscal year 2012.
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