A Performance Audit
State of Texas Federal Portion of the Statewide Single Audit Report for the Year Ended August 31, 2017
This report contains the results of the federal portion of the statewide Single Audit for fiscal year 2017. This report, along with the financial portion of the statewide single audit performed by the State Auditor’s Office, is submitted to the federal government to fulfill Single Audit reporting requirements.
In our opinion, the schedule of expenditures of federal awards is fairly stated in all material respects in relation to the consolidated financial statements as a whole.
We have audited the consolidated financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate discreetly presented component units and remaining fund information of the State of Texas, as of and for the year ended August 31, 2017, and have issued our report thereon dated February 21, 2018, which contained an unmodified opinion on those consolidated financial statements.
Independent Auditor’s Report on Compliance for Each Major Program and Report on Internal Control Over Compliance Required by Uniform Guidance.
We have audited the State of Texas’ (the State) compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on each of the State’s major federal programs for the year ended August 31, 2017.
Auditors concluded the State did not comply with certain requirements for three major federal programs and auditors issued a qualified opinion on those major federal programs for the year ended August 31, 2017.
For the other 24 major federal programs, auditors concluded the State did comply, in all material respects, with the types of compliance requirements that could have a direct and material effect on each of its other major federal programs for the year ended August 31, 2016. Auditors issued an unmodified opinion on those major federal programs.
Auditing procedures also disclosed other instances of noncompliance, which are required to be reported in accordance with the Uniform Guidance.
This section identifies material weaknesses, significant deficiencies, and instances of non-compliance, including questioned costs, as required to be reported by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Section 200.516 Audit Findings.
Federal regulations, Title 2, U.S. Code of Federal Regulations Section 200.511, state, "the auditee is responsible for follow-up and corrective action on all audit findings." As part of this responsibility, the auditee reports the corrective action it has taken for the following:
- Each finding in the 2016 Schedule of Findings and Question Costs.
- Each finding in the 2016 Summary Schedule of Prior Audit Findings that was not identified as implemented or reissued as a current year finding.
Federal Regulations, Title 2 U.S. Code of Federal Regulations Section 200.511, state, “At the completion of the audit, the auditee must prepare, in a document separate from the auditor’s findings a corrective action plan to address each audit finding included in the current year auditor’s reports.”
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