z ~ ~ ~~, ra ~~~ ~ __ ~ ~F ~. C ~ . IT'S 'f` C? t iil ~ G 1 C~ 7-1 (~ fS ~ ' ci Ei ~: L! i i L F~ { i_t ~ ]. f:. t C? 7"' F t. fiTi h-1 ~-' i_I ; 1 l') Si „ .... _. _ ~ rl 1 fd 1 ~ r? lii 6•i c't °.'~. rj 1 <~ (_ ~_k '~ '~; t i:f W 1 ', tl 1 't E' I__ i? :_t t' G =j'i"~ i:.) t: I' i e' !-i ! t CJ i. 't. Vd 1 ~: _. i=? f ~ u 1_ C+ t~7E' ~i~,clt E C?+_t j: d.t ct ~.c('~ L''t'' ~ci~ G. COMMISSIONERS' COURT AGENDA REQUEST °~ * PLEASE FURNISH ONE ORIGINAL AND FIVE COPIES OF THIS REQUEST AND DOCUMENTS TO BE REVIEWED BY THE COURT MADE BY: Franklin Johnston, P.E OFFICE: Road & Bridge Department Leonard Odom, Jr. MEETING DATE: December 7, 1993 TIME PREFERRED: SUBJECT: (PLEASE BE SPECIFIC): Information on past due audit for FEMA funds. EXECUTIVE SESSION REQUESTED: YES N O XX PLEASE STATE REASON : Information on past due audit for FEMA funds ESTIMATED LENGTH OF PRESENTATION: 10 Minutes PERSONNEL MATTER -NAME OF EMPLOYEE; NAME OF PERSON ADDRESSING THE COURT; Leonard Odom. Jr. Time for submitting this request for Court to assure that the matter is posted in accordance with Article 6252-17 is as follows: `Meetings held on second Tuesday: 12:00 P.M. previous Wednesday ` Meetings held on Thursdays : 5:00 P,M. previous Thursday THIS REQUEST RECEIVED BY: THIS REQUEST RECEIVED ON: All Agenda Requests will be screened by the County Judge's Office to determine if adequate .,.information has been prepared for the Court's formal consideration and action at time of ourt meetings. Your cooperation will be appreciated and contribute towards your request Being addressed at the earliest opportunity. See Agenda Request Guidelines.) MEMORANDUM TO: Commissioners Court FROM: Leonard Odom, Jr. DATE: December 7, 1993 RE: Notice of Past Due Audit for FEMA Funds We paid $1,255.00 in January 1993, and $720.00 in March of 1993 for an audit on the FEMA funds due September 30, 1993. We were assured by the auditor that Road & Bridge did not have to do anything else. As the attached letters show, the Road & Bridge department has done everything requested by FEMA. Now, we receive a certified letter dated November 10, 1993 and we are past due. Tommy Tomlinson has assured us that he mailed a copy of the audit for $112,897.95 on - November 18, 1993, and there was no need for an audit on the $11,980.05. When we talked with the FEMA representative, he was not sure if there would be penalities for the past due audit. Should there be, we feel that Road & Bridge is not responsibile for the fine. We requested a copy of this audit November 22, 1993, to put with all of the FEMA information in our office. FEMA requires this information be kept for five years, and suggest it should all be in one place. We have not received a copy of this audit to date. We did afollow-up call to Michael Jones, FEMA's representative, November 30, 1993, to be sure he had received the audit, he received a 10 page audit, but not the general purpose financial statement, the management letter or response requested in the letter {11/10/93). When we called Tommy, he told us he had it, but didn't know they wanted it. ;v ..._ ~-~ . - DIVISION OF EMERGENCY MANAGEMENT TEXAS DEPARTMENT OF PUBLIC SAFETY 5805 N. Lamar Blvd. ANN W. RICHARDS Box 4087 Governor Austin, Texas 78773.0001 Duty Hours 5121465.2138 Non-duty Hours 512!465.2000 ^_~_- '-n ~: ~~-,~ -err '^- - ... -. - ?'I CST l~T ~. r.7 .^'^.I -.. .. *.l . - . -mot '1. ! -. • ~ . ..n .. ter, .. ~ .. r _ i - ~/ JAMES R. WIL50N Director TOM MILLWEE Coordinator _ . .. _ ~ .. ~ ._ . _ . _ ~ ~ .. ~ ... , _ ... _ . _ _ ...., _ ... y _ -~ _ ~. ~ - f _ _ _ _ _ _ _ _ , . L ~ . _ _ .. _~. . ~ ~ ^ . y _ _.. _.. .. .. ~, .. r ~ .. .. .. _~.. __. ., .. .,. .., _. _. _. .. ... _.~._ .. _. - -- ^n err, .... _ .. _ ... _.. ... ~ r _. . v ..~ v ..~ _. ~ u .. ~ _.. i ~ __ .. _ _. N .. ~ ._ .... _ ~ .. . J ` .- _ .. ... .. . .. ~ y , J * v ~ L ~ ^ , = , ` - ~ . ..r.A _ ~~_ _ . ~. ~ J r.- .. - ~ J _ ~ ~ .. rte. _. .. ~ _ . - ~ -. .. _ _. L. _ .. .,.. _ - 1 _., i___ _ .. ... ~ _. _.. . .. .. ... .~ ~ . - - _~ - ~F . .. _ _ _. _ -- , Il-~~-93 -~ - ~ ~ .. . _ ~ ~ _ _ -- -•r-- -- t1 /'CE OF. _1~~ ~ ~.. ~ ~ F,.,~"X'. ~ i W / ~. \\ -- DIVISION OF EMERGENCY MANAGEMENT TEXAS DEPARTMENT OF PUBLIC SAFETY 5805 N. Lamar Blvd. JAMES R. WILSON ANN W. RICHARDS Box ao87 Director Governor Austin, Texas 78773.0001 TOM MILLWEE Duty Hours 512!465.2138 Coordinator Non•duty Hours 512!465.2000 November 10, '993 Mr. Leonard Odom Kerr County 101 Spur 100 KerrV',le, Ty: 78038 Re: Reminder of Federal Audit Compliance for Subgrantees Dear Mr. Gdom: Your organization received "ederal Emergency Management Agency funds passed-t'~.roug" t"e State cf Te~.as Emergency Management's Disaster Recovery, Hazard Mitigatio::, or EMA programs during ycur iast fiscal ;ear as listed below. ~UR~S~CTIOii "dAME F~SC,4L PEAR END AMOUNT RECEI'JEC AUDIT CUE DATE t:err C~cu.^t; 09/30; 93 11980.05 Ir accc~-~ar,ce •,~lith CMB Circulars A-11C, A-1S3, or A-133, if your organnizaticn received at least $58,000 but less than $100,000 in total federal funds from all sour;:es :.wring ycur f~sca; year, you are required to submit either a program audit cr single audit ~'eport. _Tf $100,000 cr more was received, the single audit report is mandatory. + T,esa and"~~~ gust be re:.~iYed by ycur state cognizant agency within one month of the audit's corn,: l et i cn date , ~r within twelve monti-~s of that fiscal year end , wh i cY:e~:~er comes first . "~e single audit package must include a copy of your ger•eral financial statements, t'r,e ir:gle ::edit, any management letter- and your response or plan of actior;. f ;'our organization doesn't ha~.~e a state cognizant agency assigned, but receives fe.~e;a. funds on aJcontinuing annual basis from more than one state agency, then, you should contact ts~e Governor's office and request one be assignee. The assignment Should be tc the agency that consistent?y forwards the :~?ost federal funds to your organizati~cn Sear after year. If ;;c ~~::•gnizant agency h~:s been assigned, you are required to submit ar:_~ •etiuir~ed audit tc our :office for revie+~, and possibly to ether stata agencias ( 'f they 'equest -t' who passed through federal funds to your organization that same Tiscal year. ?lease forward a copy of this letter to your accounting cr auditing office so tha, ~~r-11 be aware of the feder~ai complionce requirements and can make the proper arrangement=, fc;' ar~y required audits by an outside, independent auditor. Additiona': information ~u•,, ce obtained cy calling this office ar,d requesting tf,e "Indeperide:~t Auditor's Prcgru ,~•ucit ?acr:~ge' cr "Single Audit Package". If you have any questions or commenta, pl.~;use ~Ont,'..~t ~'~ic^ael ~~. ..~r,e5, OUr' D'SdSter Program AUditcr, .'.t i~•i~;~E~-~4~~. .--- j' n^ e r o l ~,~ i ~ E~ '_det,d i ;' F t.~ ~~~~ .-. KERR COUNTY ROAD AND BRIDGE DEPARTMENT KERRVILLE. TEXAS 78028 (512) 257-2993 November 24, 1993 Mr. Edward J. Laundy Division of Emergency Management P.O. Box 4087 Austin, Texas 78773-0001 RE: Request of Past Due Audit We received a certified letter requesting a past due audit on $112,807.95 FEMA funds received in 1992, and another letter for $11,980.05. _a When we received the first notice of these audits November 19, 1992, they were forwazded to the Derr County Auditor, Tommy Tomlinson. After the notice (11/11/93), we talked with Mr. Tomlinson and he explained the audit on $112,807.95 was done and he was under the impression it was sent directly from the accounting firm, and that it was not necessary to do an audit on the $11,980.05. He assured us he mailed another copy to your office on November 18, 199. We appreciate your department's willingness to help throughout the complete process and apologize for the delay with the audit. If there are any problems or questions with the audit, please let us know. Sincerely, 1 1 i11 ..l-, \Y ~ Leonard Odo Jr. Road Administrator i,. • ~~~f tl{~~~ KERB COUNTY ' - ROAD AND BRIDGE DEPARTMENT KERRVILLE, TEXAS 78028 (512) 257-2993 • November 30, 1992 ~ ,y - - _ °:~ w: Division of Emergency Management ~~;, , ~ ~~ Edward J. Laundy ~ '~~'"~' `~=~~_~~ i 5805 N. Lamar Blvd. ~~ ~ - Austin, Texas 78773-0001 "~'~~~ ~~2'z` - After speaking with Michael D. Jones, the Disaster Program Auditor, - we forwarded your letter to the Kerr County Auditor, Tommy -~ Tomlinson, 700 Main, Kerrville, Texas 78028 (210-896-1337). We appreciate your department's willingness to help thoughout this disaster recovery program. Should you need anything further, please contract either myself or Truby Hardin (210-257-2993). Sincerely, ~ , r, d . ~~ Leonard Od m, Jr. County o d Administrator .~~.;. cc: Tommy Tomlinson ~ ' ;:~~a' LOTH ~~ - - DIVISION OF EMERGENCY MANAGEMENT TEXAS DEPARTMENT OF PUBLIC SAFETY 5805 N. Lamar Blvd. ANN W. RICHARDS Box 4087 Governor Austin, Texas 78773.0001 Duty Hours 512!465-2138 Non-duly Hours 5121465.2000 November 19, 1992 Mr. Leonard Odom Kerr County 101 Spur 100 Kerrville, TX 78028 Dear Mr. Odom: JAMES R. WILSON Director TOM MILLWEE Coordinator According to our records you have received funds from DEM. Per OMB Circular A-128, you are required to submit either a program audit or an A-128 single Audit report within 12 months of your fiscal year end. An A-128 is required if you received over $100,000 in federal funds from all sources. A program audit or an A-128 report is required if you received between $25,000 and $100,000. This letter is a reminder of your requirement to send us the appropriate audit for the fiscal year indicated below: " FY ENDING DATE 09/30/92 AUDIT DUE TO DEM AMOUNT RECEIVED 09/30/93 $112,808 All DEM programs must be included in the Single Audit's Schedule of Federal Financial Assistance and identified by Catalog of Federal and Domestic Assistance Number (CFDA#). The CFDA number for Disaster Recovery and Hazard Mitigation programs is 83.516 and the CFDA number for Emergency Management Assistance (EMA) is 83.503. An additional package of free materials may be obtained by your auditor by calling this office and requesting the "Independent Auditor's A-128 Package". Your point of contact is Michael D. Jones, our Disaster Program Auditor, at (512) 465-2439. Sincerely, ~~~ Edward J. Laun Governor's Authorized Repres EJL:MDJ