A Report on State of Texas Compliance with Federal Requirements for the Provider Relief Fund (COVID-19 Relief) for the Year Ended August 31, 2021
The State of Texas complied in all material respects with the federal requirements for the Provider Relief Fund in fiscal year 2021.
As a condition of receiving federal funding, Title 2, Code of Federal Regulations, Section 200, requires non-federal entities that expend $750,000
or more in federal awards in a fiscal year to obtain annual Single Audits. Those audits test compliance with federal requirements in up to 12 areas
that may have a material effect on a federal program at those non-federal entities.
The Single Audit for the State of Texas included (1) all high-risk federal programs for which the State expended more than $172,578,350 in
federal funds during fiscal year 2021 and (2) other selected federal programs.
From September 1, 2020, through August 31, 2021, the State of Texas expended $115.1 billion in federal funds. The State Auditor’s Office audited
compliance with requirements for the Provider Relief Fund at three higher education institutions and one state agency. Those four entities reported
a total of $168.4 million in expenditures and lost revenues on the fiscal year 2021 Schedule of Expenditures of Federal Awards.
Auditors did not identify any findings for the Provider Relief Fund.
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We have audited the State of Texas’s (State) compliance with the types of compliance requirements described in the OMB Compliance
Supplement that could have a direct and material effect on the Provider Relief Fund for the year ended August 31, 2021.
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In planning and performing our audit of compliance, we considered the State’s internal control over compliance with the types of requirements
that could have a direct and material effect on the Provider Relief Fund to determine the auditing procedures that are appropriate in the
circumstances for the purpose of expressing an opinion on compliance for the Provider Relief Fund and to test and report on internal control
over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance.
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