EIN: 741855952
UEI: LVGBPZM1FHD3
Audited by: Mauldin & Jenkins
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 24, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by February 24, 2027 (174 days from today).
What is a management decision? →FAC accepted this audit on December 4, 2024 — management decision was due June 4, 2025.
FAC accepted this audit on June 29, 2023 — management decision was due December 29, 2023.
FAC accepted this audit on June 29, 2022 — management decision was due December 29, 2022.
FAC accepted this audit on December 22, 2021 — management decision was due June 22, 2022.
Finding #2020-001 ? Material Weakness and Material Noncompliance Applicable federal program: U. S. Department of Health and Human Services ACL Independent Living State Grants Passed through: Texas Health and Human Services Commission CFDA #93.369 Contract: #HHS00020200014 Contract year: 09/01/19 ? 08/31/20 Criteria: Cash Management ? Per CBFL/HCIL?s grant contract with Texas Health and Human Services, requests for payment for advance funds are not to exceed 90 days of operating funds. Per 2 CFR ?200.305 (b) of the Uniform Guidance, grantees must minimize the time elapsing between the transfer of funds from the U. S. Treasury and disbursement by the grantee entity for direct program or project costs, whether the payment is made by electronic funds transfer or issuance or redemption of checks, warrants, or payments by other means. Condition and context: In the first three quarters of the grant agreement, draws were made in excess of allowable cost. Management reported the overage to the grantor and returned the excess funds of approximately $143,000 subsequent to year-end. Cause: Controls have not been adequately established to ensure that draws are limited to the amounts needed for funding 90 days of program expenditures. Effect: Failure to establish controls for adherence with Texas Health and Human Services and the Uniform Guidance may result in non-compliance with cash management requirements. Questioned costs: None Recommendation: Emphasize training to ensure an understanding of contract requirements for cash management and implement controls to monitor compliance. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding #2020-001 ? Material Weakness and Material Noncompliance Applicable federal program: U. S. Department of Health and Human Services ACL Independent Living State Grants Passed through: Texas Health and Human Services Commission CFDA #93.369 Contract: #HHS00020200014 Contract year: 09/01/19 ? 08/31/20 Criteria: Cash Management ? Per CBFL/HCIL?s grant contract with Texas Health and Human Services, requests for payment for advance funds are not to exceed 90 days of operating funds. Per 2 CFR ?200.305 (b) of the Uniform Guidance, grantees must minimize the time elapsing between the transfer of funds from the U. S. Treasury and disbursement by the grantee entity for direct program or project costs, whether the payment is made by electronic funds transfer or issuance or redemption of checks, warrants, or payments by other means. Condition and context: In the first three quarters of the grant agreement, draws were made in excess of allowable cost. Management reported the overage to the grantor and returned the excess funds of approximately $143,000 subsequent to year-end. Cause: Controls have not been adequately established to ensure that draws are limited to the amounts needed for funding 90 days of program expenditures. Effect: Failure to establish controls for adherence with Texas Health and Human Services and the Uniform Guidance may result in non-compliance with cash management requirements. Questioned costs: None Recommendation: Emphasize training to ensure an understanding of contract requirements for cash management and implement controls to monitor compliance. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2020-001 ? Material Weakness and Material Noncompliance Applicable federal program: U. S. Department of Health and Human Services ACL Independent Living State Grants Passed through: Texas Health and Human Services Commission CFDA #93.369 Contract: #HHS00020200014 Contract year: 09/01/19 ? 08/31/20 Condition and context: In the first three quarters of the grant agreement, draws were made in excess of allowable cost. Management reported the overage to the grantor and returned the excess funds of approximately $143,000 subsequent to year-end. Recommendation: Emphasize training to ensure an understanding of contract requirements for cash management and implement controls to monitor compliance. Planned corrective action: CBFL/HCIL will continue with all of its established IL Services Program Policies and Procedures. In addition, continued training over these policies, as well as on 2 CFR ?200.305 for the Executive Director, the Accountant, and the IL Services Program Director will be conducted to ensure understanding of contract requirements. Responsible officer: Frankie Watson, Interim Executive Director as of October 25, 2021 Estimated completion date: December 31, 2021
Finding #2020-002 ? Significant Deficiency Applicable federal program: U. S. Department of Health and Human Services ACL Independent Living State Grants Passed through: Texas Health and Human Services Commission CFDA #93.369 Contract: #HHS00020200014 Contract year: 09/01/19 ? 08/31/20 Criteria: Reporting ? Per the grant agreement with the Texas Health and Human Services Commission, CBFL/HCIL is required to maintain and report their performance measures as having served a minimum number of consumers each fiscal year. Condition and context: For the grant ended 08/31/20, CBFL/HCIL was required to serve at least 90% or 331 of the goal of serving 368 consumers. CBFL/HCIL reported serving 446. However, in a sample derived from CBFL/HCIL?s database of consumers served, 1 of 41 files tested had been closed in 2017 and had not been removed from the database of open cases. Cause: Controls have not been adequately established to ensure that the proper status of consumers is maintained in CBFL/HCIL?s database of open cases. Effect: Failure to establish controls over closing of cases may result in incorrect reporting of performance measures. Questioned costs: None Recommendation: Develop procedures and controls to ensure that closed cases are removed from the database in a timely manner. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding #2020-002 ? Significant Deficiency Applicable federal program: U. S. Department of Health and Human Services ACL Independent Living State Grants Passed through: Texas Health and Human Services Commission CFDA #93.369 Contract: #HHS00020200014 Contract year: 09/01/19 ? 08/31/20 Criteria: Reporting ? Per the grant agreement with the Texas Health and Human Services Commission, CBFL/HCIL is required to maintain and report their performance measures as having served a minimum number of consumers each fiscal year. Condition and context: For the grant ended 08/31/20, CBFL/HCIL was required to serve at least 90% or 331 of the goal of serving 368 consumers. CBFL/HCIL reported serving 446. However, in a sample derived from CBFL/HCIL?s database of consumers served, 1 of 41 files tested had been closed in 2017 and had not been removed from the database of open cases. Cause: Controls have not been adequately established to ensure that the proper status of consumers is maintained in CBFL/HCIL?s database of open cases. Effect: Failure to establish controls over closing of cases may result in incorrect reporting of performance measures. Questioned costs: None Recommendation: Develop procedures and controls to ensure that closed cases are removed from the database in a timely manner. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2020-002 ? Significant Deficiency Applicable federal program: U. S. Department of Health and Human Services ACL Independent Living State Grants Passed through: Texas Health and Human Services Commission CFDA #93.369 Contract: #HHS00020200014 Contract year: 09/01/19 ? 08/31/20 Condition and context: For the grant ended August 31, 2020, CBFL/HCIL was required to serve at least 90% or 331 of the goal of serving 368 consumers. CBFL/HCIL reported serving 446. However, in a sample derived from CBFL/HCIL?s database of consumers served, 1 of 41 files tested had been closed in 2017 and had not been removed from the database of open cases. Recommendation: Develop procedures and controls to ensure that closed cases are removed from the database in a timely manner. Planned corrective action: CBFL/HCIL will continue all of its established IL Services Program Policies and Procedures, including our policy addressing closing of inactive consumers in our database. In addition, a staff training will be provided to ensure understanding and compliance with CBFL/HCIL?s policy regarding active and inactive consumers within our database. Responsible officer: Frankie Watson, Interim Executive Director as of October 25, 2021 Estimated completion date: January 30, 2022
FAC accepted this audit on August 18, 2020 — management decision was due February 18, 2021.
Finding #2019-002 ? Significant Deficiency Applicable federal programs: U. S. Department of Health and Human Services ACL Independent Living State Grants Passed through: Texas Health and Human Services Commission CFDA #93.369 Contract #HHS00020290014 Contract years: 09/01/18 ? 08/31/19 and 09/01/19 ? 08/31/20 U. S. Social Security Administration Social Security ? Work Incentives Planning and Assistance Program CFDA #96.008 Contract #WIP15050455-04-00 and WIP15050455-05-00 Contract years: 07/01/18 ? 06/30/19 and 07/01/19 ? 06/30/20 The finding reported as #2019-001 applies to all programs.
Show full finding ▾Hide full finding ▴Finding #2019-002 ? Significant Deficiency Applicable federal programs: U. S. Department of Health and Human Services ACL Independent Living State Grants Passed through: Texas Health and Human Services Commission CFDA #93.369 Contract #HHS00020290014 Contract years: 09/01/18 ? 08/31/19 and 09/01/19 ? 08/31/20 U. S. Social Security Administration Social Security ? Work Incentives Planning and Assistance Program CFDA #96.008 Contract #WIP15050455-04-00 and WIP15050455-05-00 Contract years: 07/01/18 ? 06/30/19 and 07/01/19 ? 06/30/20 The finding reported as #2019-001 applies to all programs.
Finding #2019-002 ? Significant Deficiency Applicable federal programs: U. S. Department of Health and Human Services ACL Independent Living State Grants Passed through: Texas Health and Human Services Commission CFDA #93.369 Contract #HHS00020290014 Contract years: 09/01/18 ? 08/31/19 and 09/01/19 ? 08/31/20 U. S. Social Security Administration Social Security ? Work Incentives Planning and Assistance Program CFDA #96.008 Contract #WIP15050455-04-00 and WIP15050455-05-00 Contract years: 07/01/18 ? 06/30/19 and 07/01/19 ? 06/30/20 The finding reported as #2019-001 applies to all programs. Planned corrective action: CBFL/HCIL will continue its established policies and procedures that were put in place immediately after identified during the fiscal year 2018 audit to ensure that segregation of duties or mitigating detection controls over vendor payments, payroll transactions, and journal entries continue to be achieved. Responsible officer: Executive Director, Accountant Estimated completion date: The plan was completed on May 31, 2019.
2018-003
Finding #2019-003 ? Material Weakness, Other Non-Compliance Applicable federal programs: U. S. Department of Health and Human Services ACL Independent Living State Grants Passed through: Texas Health and Human Services Commission CFDA #93.369 Contract #HHS00020290014 Contract years: 09/01/18 ? 08/31/19 and 09/01/19 ? 08/31/20 Criteria: ?6.4 Services Requiring HHSC Program Approval of HHS ILS Standards for Providers requires prior approval for certain goods or services. Condition and context: In a sample of 14 vendor payments totaling approximately $155,000, we found: ? 4 instances of lack of evidence of prior approval from the HHSC Independent Living Program Manager for purchases exceeding dollar thresholds established in the contract. Cause: Controls have not been established to identify goods or services for which prior approval is required and ensure approval is obtained before purchase. Effect: Failure to establish controls for adherence with HHS ILS Standards for Providers may result in unallowed costs charged to the program. Questioned costs: $25,235 Recommendation: Emphasize training to ensure an understanding of contract requirements and implement controls to monitor compliance. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Correction Action Plan.
Show full finding ▾Hide full finding ▴Finding #2019-003 ? Material Weakness, Other Non-Compliance Applicable federal programs: U. S. Department of Health and Human Services ACL Independent Living State Grants Passed through: Texas Health and Human Services Commission CFDA #93.369 Contract #HHS00020290014 Contract years: 09/01/18 ? 08/31/19 and 09/01/19 ? 08/31/20 Criteria: ?6.4 Services Requiring HHSC Program Approval of HHS ILS Standards for Providers requires prior approval for certain goods or services. Condition and context: In a sample of 14 vendor payments totaling approximately $155,000, we found: ? 4 instances of lack of evidence of prior approval from the HHSC Independent Living Program Manager for purchases exceeding dollar thresholds established in the contract. Cause: Controls have not been established to identify goods or services for which prior approval is required and ensure approval is obtained before purchase. Effect: Failure to establish controls for adherence with HHS ILS Standards for Providers may result in unallowed costs charged to the program. Questioned costs: $25,235 Recommendation: Emphasize training to ensure an understanding of contract requirements and implement controls to monitor compliance. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Correction Action Plan.
Finding #2019-003 ? Material Weakness, Other Non-Compliance Applicable federal programs: U. S. Department of Health and Human Services ACL Independent Living State Grants Passed through: Texas Health and Human Services Commission CFDA #93.369 Contract #HHS00020290014 Contract years: 09/01/18 ? 08/31/19 and 09/01/19 ? 08/31/20 Recommendation: Emphasize training to ensure an understanding of contract requirements and implement controls to monitor compliance. Planned corrective action: CBFL/HCIL will continue all of its established IL Services Program Policy and Procedures, including our policy addressing Services Requiring HHSC Program Approval. In addition, training over these policies as well as on 6.4 Services Requiring HHSC Program Approval of HHSC ILS Standards for Providers for all IL Service Program staff will be conducted to ensure understanding of contract requirements. A checklist will be revised to include the IL Services Program Director?s signature of approval to monitor compliance. Responsible officer: Executive Director, IL Services Program Director
FAC accepted this audit on June 16, 2019 — management decision was due December 16, 2019.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on May 3, 2018 — management decision was due November 3, 2018.
FAC accepted this audit on May 10, 2017 — management decision was due November 10, 2017.
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