EIN: 752362794
UEI: H3EAKRBGG3J6
Audited by: Prothro, Wilhelmi & Company, PLLC
Oversight agency: 16 [Department of Justice]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 16, 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 August 16, 2026 (16 days ago).
What is a management decision? →FAC accepted this audit on April 16, 2025 — management decision was due October 16, 2025.
FAC accepted this audit on February 13, 2024 — management decision was due August 13, 2024.
FAC accepted this audit on May 21, 2023 — management decision was due November 21, 2023.
Significant Deficiency CFDA No.: 16.575 Program Title: Crime Victim Assistance Federal Award No.: 2020-V2-GX-004 and 2019-V2-GX-0011 Federal Award Year: September 30, 2021 Name of Pass-through Entity: Texas Office of the Governor ? Criminal Justice Division (CJD) and Children?s Advocacy Centers of Texas, Inc. (CACTX) Name of Federal Agency: U.S. Department of Justice 2022-001 Allowable Costs Criteria 2 CFR 200.430(i)(1)(i) states, ?Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.? In addition, state and federal grant standards require that the method used to allocate a cost should be reasonable and measurable means of distributing the cost to those funding sources, and consistently applied for the type of cost. Condition During the audit, we noted two instances in which salaries and wages charged to the grant did not agree to time allocated on timesheets. In addition, we noted multiple variances in indirect costs charged to the grant because of misapplication of the Organization?s cost allocation plan. The total extrapolated difference amounted to less than 1% of total expenditures for this grant. Questioned Cost $0 Context This does not appear to be an isolated instance. Cause Coding of timesheets in accounting software was not reviewed prior to preparation of requests for reimbursement. In addition, the Organization did not update and apply its cost allocation plan correctly on a monthly basis. Effect The Organization had multiple variances in salaries and indirect costs. Recurrence This is a repeat finding. Recommendation The Organization should review timesheets before coding salaries and wages in QuickBooks and preparing requests for reimbursement. In addition, the Organization should be updating its FTE calculation for its cost allocation plan and certifying it monthly to determine monthly grant expenditures. Views of Responsible Officials The Henderson County HELP Center, Inc. (the Organization) will ensure each employee timesheet is reviewed and approved monthly prior to payroll being paid. The Organization will also ensure the cost allocation plan based on full-time equivalents (FTE) is reviewed and certified monthly prior to preparation of requests for reimbursement.
Show full finding ▾Hide full finding ▴Significant Deficiency CFDA No.: 16.575 Program Title: Crime Victim Assistance Federal Award No.: 2020-V2-GX-004 and 2019-V2-GX-0011 Federal Award Year: September 30, 2021 Name of Pass-through Entity: Texas Office of the Governor ? Criminal Justice Division (CJD) and Children?s Advocacy Centers of Texas, Inc. (CACTX) Name of Federal Agency: U.S. Department of Justice 2022-001 Allowable Costs Criteria 2 CFR 200.430(i)(1)(i) states, ?Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.? In addition, state and federal grant standards require that the method used to allocate a cost should be reasonable and measurable means of distributing the cost to those funding sources, and consistently applied for the type of cost. Condition During the audit, we noted two instances in which salaries and wages charged to the grant did not agree to time allocated on timesheets. In addition, we noted multiple variances in indirect costs charged to the grant because of misapplication of the Organization?s cost allocation plan. The total extrapolated difference amounted to less than 1% of total expenditures for this grant. Questioned Cost $0 Context This does not appear to be an isolated instance. Cause Coding of timesheets in accounting software was not reviewed prior to preparation of requests for reimbursement. In addition, the Organization did not update and apply its cost allocation plan correctly on a monthly basis. Effect The Organization had multiple variances in salaries and indirect costs. Recurrence This is a repeat finding. Recommendation The Organization should review timesheets before coding salaries and wages in QuickBooks and preparing requests for reimbursement. In addition, the Organization should be updating its FTE calculation for its cost allocation plan and certifying it monthly to determine monthly grant expenditures. Views of Responsible Officials The Henderson County HELP Center, Inc. (the Organization) will ensure each employee timesheet is reviewed and approved monthly prior to payroll being paid. The Organization will also ensure the cost allocation plan based on full-time equivalents (FTE) is reviewed and certified monthly prior to preparation of requests for reimbursement.
Texas Office of the Governor ? Criminal Justice Division and Children?s Advocacy Centers of Texas, Inc. Henderson County HELP Center, Inc. respectfully submits the following corrective action plan for the year ended August 31, 2022. Frank Campos & Associates, PLLC P.O. Box 2918 Palestine, Texas 75802 Audit Period: August 31, 2022 The finding from the August 31, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Federal Awards Program Audit Significant Deficiency 2022-001 Allowable Costs Recommendation: The Organization should review timesheets before coding salaries and wages in QuickBooks and preparing requests for reimbursement. In addition, the Organization should be updating its FTE calculation for its cost allocation plan and certifying it monthly to determine monthly grant expenditures. Action Taken: The Henderson County HELP Center, Inc. (the Organization) will ensure each employee timesheet is reviewed and approved monthly prior to payroll being paid. The Organization will also ensure the cost allocation plan based on full-time equivalents (FTE) is reviewed and certified monthly prior to preparation of requests for reimbursement. If the Texas Office of the Governor ? Criminal Justice Division or Children?s Advocacy Centers of Texas, Inc. have any questions regarding this plan, please call Leslie Saunders at (903) 675-4357.
2021-001
FAC accepted this audit on May 22, 2022 — management decision was due November 22, 2022.
Significant Deficiency CFDA No.: 16.575 Program Title: Crime Victim Assistance Federal Award No.: VOCA-FY19-20-40, VOCA-FY21-40, 2018-V2-GX-0040, and 2019-V2-GX-0011 Federal Award Year: September 30, 2020 & 2021 Name of Pass-through Entity: Texas Office of the Governor ? Criminal Justice Division and Children?s Advocacy Centers of Texas, Inc. Name of Federal Agency: U.S. Department of Justice 2021-001 Allowable Costs Criteria 2 CFR 200.430(i)(1)(i) states, ?Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.? In addition, state and federal grant standards require that the method used to allocate a cost should be reasonable and measurable means of distributing the cost to those funding sources, and consistently applied for the type of cost. Condition During the audit, we noted multiple instances in which salaries and wages charged to the grant did not agree to time allocated on timesheets. In addition, we noted multiple variances in indirect costs charged to the grant because of misapplication of the Organization?s cost allocation plan. Questioned Cost $0 Context This does not appear to be an isolated instance. Cause Coding of timesheets in accounting software was not reviewed prior to preparation of requests for reimbursement. In addition, the Organization did not update and apply its cost allocation plan correctly on a monthly basis. Effect The Organization had multiple variances in salaries and indirect costs. Recurrence This is not a repeat finding. Recommendation The Organization should review timesheets before coding salaries and wages in QuickBooks and preparing requests for reimbursement. In addition, the Organization should be updating its FTE calculation for its cost allocation plan and certifying it monthly to determine monthly grant expenditures. Views of Responsible Officials The Henderson County HELP Center (the Center) has ensured that the cost allocation for the FTE are being reviewed and overseen monthly for all staff. The Center is ensuring that all staff FTE?s are reviewed prior to approval and then during the approval process to ensure that all FTE?s are correct for the reporting period. The Center is also ensuring each timesheet is certified monthly.
Show full finding ▾Hide full finding ▴Significant Deficiency CFDA No.: 16.575 Program Title: Crime Victim Assistance Federal Award No.: VOCA-FY19-20-40, VOCA-FY21-40, 2018-V2-GX-0040, and 2019-V2-GX-0011 Federal Award Year: September 30, 2020 & 2021 Name of Pass-through Entity: Texas Office of the Governor ? Criminal Justice Division and Children?s Advocacy Centers of Texas, Inc. Name of Federal Agency: U.S. Department of Justice 2021-001 Allowable Costs Criteria 2 CFR 200.430(i)(1)(i) states, ?Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated.? In addition, state and federal grant standards require that the method used to allocate a cost should be reasonable and measurable means of distributing the cost to those funding sources, and consistently applied for the type of cost. Condition During the audit, we noted multiple instances in which salaries and wages charged to the grant did not agree to time allocated on timesheets. In addition, we noted multiple variances in indirect costs charged to the grant because of misapplication of the Organization?s cost allocation plan. Questioned Cost $0 Context This does not appear to be an isolated instance. Cause Coding of timesheets in accounting software was not reviewed prior to preparation of requests for reimbursement. In addition, the Organization did not update and apply its cost allocation plan correctly on a monthly basis. Effect The Organization had multiple variances in salaries and indirect costs. Recurrence This is not a repeat finding. Recommendation The Organization should review timesheets before coding salaries and wages in QuickBooks and preparing requests for reimbursement. In addition, the Organization should be updating its FTE calculation for its cost allocation plan and certifying it monthly to determine monthly grant expenditures. Views of Responsible Officials The Henderson County HELP Center (the Center) has ensured that the cost allocation for the FTE are being reviewed and overseen monthly for all staff. The Center is ensuring that all staff FTE?s are reviewed prior to approval and then during the approval process to ensure that all FTE?s are correct for the reporting period. The Center is also ensuring each timesheet is certified monthly.
CORRECTIVE ACTION PLAN May 9, 2022 Texas Office of the Governor ? Criminal Justice Division and Children?s Advocacy Centers of Texas, Inc. Henderson County HELP Center respectfully submits the following corrective action plan for the year ended August 31, 2021. Frank Campos & Associates, PLLC P.O. Box 2918 Palestine, Texas 75802 Audit Period: August 31, 2021 The finding from the August 31, 2021 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Federal Awards Program Audit Significant Deficiency 2021-001 Allowable Costs Recommendation: The Organization should review timesheets before coding salaries and wages in QuickBooks and preparing requests for reimbursement. In addition, the Organization should be updating its FTE calculation for its cost allocation plan and certifying it monthly to determine monthly grant expenditures. Action Taken: The Henderson County HELP Center (the Center) has ensured that the cost allocation for the FTE are being reviewed and overseen monthly for all staff. The Center is ensuring that all staff FTE?s are reviewed prior to approval and then during the approval process to ensure that all FTE?s are correct for the reporting period. The Center is also ensuring each timesheet is certified monthly. If the Texas Office of the Governor ? Criminal Justice Division or Children?s Advocacy Centers of Texas, Inc. have any questions regarding this plan, please call Leslie Saunders at (903) 675-4357. Respectfully, Leslie Saunders Executive Director
FAC accepted this audit on May 17, 2021 — management decision was due November 17, 2021.
FAC accepted this audit on March 10, 2019 — management decision was due September 10, 2019.
FAC accepted this audit on April 30, 2018 — management decision was due October 30, 2018.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
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