EIN: 750891443
UEI: MSAVVVQ26441
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 17, 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 December 17, 2026 (114 days from today).
What is a management decision? →Federal Agency: U.S Department of Health and Human Services - Administration of Children and Families Federal Program Name: Temporary Assistance for Needy Families Foster Youth Project Assistance Listing Number: 93.558 Federal Award Identification Number: 2501TXTANF - 2024 Pass-Through Agency: Texas Workforce Commission Pass-Through Numbers: 0125TAN001, 1824TAN001, 1826TAN001 Award Period: 08/01/2024 – 09/30/2025 Type of Finding: Significant Deficiency in Internal Control Criteria: The Texas Workforce Commission has created a Contract Budget and Billing Workbook which is used to manage budget changes and monthly billing. The billing worksheet contains all approved transactions for Temporary Assistance for Needy Families Foster Youth Project grants for the month including payroll disbursements. Condition and Context: From January to May 2025, payroll expenses for one employee were billed to the grants based on the budgeted estimate, even though their actual hours worked were less than budgeted. Questioned Costs: Estimated maximum: $116. Cause: Lack of key control over one employee’ payroll expenses allocated to the grants. Effect: Potential expenditure coded to the grant in which the employee was not completing work for the grant. Repeat Finding: No Recommendation: The Organization should implement thorough payroll expenses reviews, ensuring employee hours billed to grants reflect actual time worked rather than budget estimates. Alternatively, if budgeted amounts are used, they should be regularly compared with actual hours, with billing adjusted at least annually at the end of each grant. View of Responsible Officials: Management is in agreement. Management Responses and Corrective Action Plan: See attached corrective action plan.
Show full finding ▾Hide full finding ▴Federal Agency: U.S Department of Health and Human Services - Administration of Children and Families Federal Program Name: Temporary Assistance for Needy Families Foster Youth Project Assistance Listing Number: 93.558 Federal Award Identification Number: 2501TXTANF - 2024 Pass-Through Agency: Texas Workforce Commission Pass-Through Numbers: 0125TAN001, 1824TAN001, 1826TAN001 Award Period: 08/01/2024 – 09/30/2025 Type of Finding: Significant Deficiency in Internal Control Criteria: The Texas Workforce Commission has created a Contract Budget and Billing Workbook which is used to manage budget changes and monthly billing. The billing worksheet contains all approved transactions for Temporary Assistance for Needy Families Foster Youth Project grants for the month including payroll disbursements. Condition and Context: From January to May 2025, payroll expenses for one employee were billed to the grants based on the budgeted estimate, even though their actual hours worked were less than budgeted. Questioned Costs: Estimated maximum: $116. Cause: Lack of key control over one employee’ payroll expenses allocated to the grants. Effect: Potential expenditure coded to the grant in which the employee was not completing work for the grant. Repeat Finding: No Recommendation: The Organization should implement thorough payroll expenses reviews, ensuring employee hours billed to grants reflect actual time worked rather than budget estimates. Alternatively, if budgeted amounts are used, they should be regularly compared with actual hours, with billing adjusted at least annually at the end of each grant. View of Responsible Officials: Management is in agreement. Management Responses and Corrective Action Plan: See attached corrective action plan.
Corrective Action Plan In June 2025, Buckner began billing based on actual time worked to better align with state requirements. In January 2026, the Finance Administrator implemented a revised timecard template that requires supervisor time-stamped approval and includes protected formulas to calculate allocations and reduce errors. Each month, the Finance Administrator calculates allocations based on time worked, provides them to the Program Director for billing, and reviews state billing submissions to confirm accuracy. Person(s) Responsible: Stefani Turner, Finance Administrator Bekah Coggins, Director of Transition Services Anticipated Completion Date Effective June 20, 2025, and onward
Federal Agency: U.S Department of Health and Human Services - Administration of Children and Families Federal Program Name: Temporary Assistance for Needy Families Foster Youth Project Assistance Listing Number: 93.558 Federal Award Identification Number: 2501TXTANF - 2024 Pass-Through Agency: Texas Workforce Commission Pass-Through Numbers: 0125TAN001 Award Period: 08/01/2024 – 09/30/2025 Type of Finding: Significant Deficiency in Internal Control Criteria: The Texas Workforce Commission has created a Contract Budget and Billing Workbook which is used to manage budget changes and monthly billing. The billing worksheet contains all approved transactions for Temporary Assistance for Needy Families Foster Youth Project grants for the month including general disbursements. Condition and Context: One expenditure that was billed to the grant in March 2025 exceeded amount that was supported by provided documentation. Questioned Costs: $50. Cause: Lack of effective key control over review of general expenses billed to the grant. Effect: Potential expenditures that do not exist are coded to the grant or expenditures for which the Organization doesn't have appropriate support are coded to the grant. Repeat Finding: No Recommendation: The Organization should implement thorough review over general expenditures billed to the grant to ensure that all expenditures exist and match supporting documentation. View of Responsible Officials: Management is in agreement. Management Responses and Corrective Action Plan: See attached corrective action plan.
Show full finding ▾Hide full finding ▴Federal Agency: U.S Department of Health and Human Services - Administration of Children and Families Federal Program Name: Temporary Assistance for Needy Families Foster Youth Project Assistance Listing Number: 93.558 Federal Award Identification Number: 2501TXTANF - 2024 Pass-Through Agency: Texas Workforce Commission Pass-Through Numbers: 0125TAN001 Award Period: 08/01/2024 – 09/30/2025 Type of Finding: Significant Deficiency in Internal Control Criteria: The Texas Workforce Commission has created a Contract Budget and Billing Workbook which is used to manage budget changes and monthly billing. The billing worksheet contains all approved transactions for Temporary Assistance for Needy Families Foster Youth Project grants for the month including general disbursements. Condition and Context: One expenditure that was billed to the grant in March 2025 exceeded amount that was supported by provided documentation. Questioned Costs: $50. Cause: Lack of effective key control over review of general expenses billed to the grant. Effect: Potential expenditures that do not exist are coded to the grant or expenditures for which the Organization doesn't have appropriate support are coded to the grant. Repeat Finding: No Recommendation: The Organization should implement thorough review over general expenditures billed to the grant to ensure that all expenditures exist and match supporting documentation. View of Responsible Officials: Management is in agreement. Management Responses and Corrective Action Plan: See attached corrective action plan.
Corrective Action Plan In August 2025, Buckner updated billing policies and procedures related to reporting requirements. Each month, the Finance Administrator generates invoice and General Ledger reports that capture all transitions charged to the contract during the billing period. Because these reports reflect actual amounts posted to internal accounts rather than estimated expenditures, they are used to cross-reference program expenses and support billing submissions. Buckner also implemented additional levels of review to ensure the Program Manager completes billing documentation accurately, the Program Director reviews followed by final review by the Finance Administrator. Person(s) Responsible: Stefani Turner, Finance Administrator Bekah Coggins, Director of Transition Services Anticipated Completion Date Effective August 20, 2025, and onward
Federal Agency: U.S Department of Health and Human Services - Administration of Children and Families Federal Program Name: Temporary Assistance for Needy Families Foster Youth Project Assistance Listing Number: 93.558 Federal Award Identification Number: 2501TXTANF - 2024 Pass-Through Agency: Texas Workforce Commission Pass-Through Numbers: 1824TAN001 Award Period: 08/01/2024 – 09/30/2025 Type of Finding: Significant Deficiency in Internal Control Criteria: The grant agreement requires final performance report to be submitted within 60 days after the grant end date. Condition and Context: Final performance report was submitted on December 2, 2025 which is outside of the allowed 60 days period. No extension was obtained from the grantor. Questioned Costs: Estimated maximum: N/A Cause: Lack of effective key control over final performance reporting to ensure timely submission. Effect: Failure to submit reports by the due date is considered contractual noncompliance. Repeat Finding: No. Recommendation: The Organization should immediately notify the grantor when it is determined that the Organization will not be able to meet the required reporting deadlines in order to obtain an extension or determine alternative resolution. In addition, the Organization should implement additional internal controls to ensure that reports are getting submitted timely. View of Responsible Officials: Management is in agreement. Management Responses and Corrective Action Plan: See attached corrective action plan.
Show full finding ▾Hide full finding ▴Federal Agency: U.S Department of Health and Human Services - Administration of Children and Families Federal Program Name: Temporary Assistance for Needy Families Foster Youth Project Assistance Listing Number: 93.558 Federal Award Identification Number: 2501TXTANF - 2024 Pass-Through Agency: Texas Workforce Commission Pass-Through Numbers: 1824TAN001 Award Period: 08/01/2024 – 09/30/2025 Type of Finding: Significant Deficiency in Internal Control Criteria: The grant agreement requires final performance report to be submitted within 60 days after the grant end date. Condition and Context: Final performance report was submitted on December 2, 2025 which is outside of the allowed 60 days period. No extension was obtained from the grantor. Questioned Costs: Estimated maximum: N/A Cause: Lack of effective key control over final performance reporting to ensure timely submission. Effect: Failure to submit reports by the due date is considered contractual noncompliance. Repeat Finding: No. Recommendation: The Organization should immediately notify the grantor when it is determined that the Organization will not be able to meet the required reporting deadlines in order to obtain an extension or determine alternative resolution. In addition, the Organization should implement additional internal controls to ensure that reports are getting submitted timely. View of Responsible Officials: Management is in agreement. Management Responses and Corrective Action Plan: See attached corrective action plan.
Corrective Action Plan Program Managers responsible for submitting Performance Reports must copy the appropriate Contract Administrator, Director of Contracts, Accountability & Risk Management and the Director of Transition Services on all correspondence related to report submissions. When an extension is needed, the Program Manager will request written approval from TWC. If an unexpected delay occurs, the Program Manager will notify TWC in writing and confirm the anticipated submission date to support compliance with reporting deadlines. Program Managers will also create tasks and calendar reminders for all applicable reporting and billing due dates. Person(s) Responsible: Bekah Coggins, Director of Transition Services Anticipated Completion Date: Effective May 4, 2026, and onward
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