EIN: 760038315
UEI: MLKKJ9MNDN63
Audited by: BLAZEK & VETTERLING
Oversight agency: 10 [Department of Agriculture]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 14, 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 14, 2027 (168 days from today).
What is a management decision? →FAC accepted this audit on September 26, 2025 — management decision was due March 26, 2026.
Finding #2024-001 – Other Noncompliance. Applicable federal program: U. S. Environmental Protection Agency, Passed through Texas Commission on Environmental Quality, Nonpoint Source Implementation Grants, Low Impact Development 2020, Assistance Listing #66.460, Contract period: 11/06/20 – 04/30/26, Contract number: 582-21-10148. Criteria: Allowable costs – Uniform Guidance, Subpart E Cost Principles, §200.434 states that the value of services and property donated to the recipient or subrecipient may not be charged to the federal award either as a direct or indirect cost. Condition and context: Under the terms of its agreement with the Texas Commission in Environmental Quality, HARC receives reimbursement for a percentage of the expenditures incurred in performance of the funded program. Donated services utilized in performance of the program were included in reimbursement submitted to the grantor. Cause: A lack of understanding that in-kind donations may not be charged to the federal award as reimbursable costs. Effect: As a result of not following federal grant requirements for the allowability of in-kind donations, unallowed costs were charged to the program. Questioned costs: $140,545. Recommendation: Re-emphasize to program and accounting personnel federal grant requirements for the allowability of in-kind donations. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding #2024-001 – Other Noncompliance. Applicable federal program: U. S. Environmental Protection Agency, Passed through Texas Commission on Environmental Quality, Nonpoint Source Implementation Grants, Low Impact Development 2020, Assistance Listing #66.460, Contract period: 11/06/20 – 04/30/26, Contract number: 582-21-10148. Criteria: Allowable costs – Uniform Guidance, Subpart E Cost Principles, §200.434 states that the value of services and property donated to the recipient or subrecipient may not be charged to the federal award either as a direct or indirect cost. Condition and context: Under the terms of its agreement with the Texas Commission in Environmental Quality, HARC receives reimbursement for a percentage of the expenditures incurred in performance of the funded program. Donated services utilized in performance of the program were included in reimbursement submitted to the grantor. Cause: A lack of understanding that in-kind donations may not be charged to the federal award as reimbursable costs. Effect: As a result of not following federal grant requirements for the allowability of in-kind donations, unallowed costs were charged to the program. Questioned costs: $140,545. Recommendation: Re-emphasize to program and accounting personnel federal grant requirements for the allowability of in-kind donations. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-001 – Other Noncompliance. Applicable federal program: U. S. Environmental Protection Agency, Passed through Texas Commission on Environmental Quality, Nonpoint Source Implementation Grants, Low Impact Development 2020, Assistance Listing #66.460, Contract period: 11/06/20 – 04/30/26, Contract number: 582-21-10148. Condition and context: Under the terms of its agreement with the Texas Commission in Environmental Quality, HARC receives reimbursement for a percentage of the expenditures incurred in performance of the funded program. Donated services utilized in performance of the program were included in reimbursement submitted to the grantor. Recommendation: Re-emphasize to program and accounting personnel federal grant requirements for the allowability of in-kind donations. Management’s response: Management concurs with the finding. This issue arose because the non-federal flow-through sponsor required certain in-kind cost share amounts to be invoiced as direct expenses, which conflicted with federal cost principles. It is important to note that while the questioned costs increased reported revenue for 2024, the program had unreimbursed expenditures. Corrective actions were implemented in the first half of 2025, including the hiring of new Grants and Contracts Management staff and strengthening of internal controls, to ensure compliance with federal requirements and prevent recurrence in future reporting. Responsible officer: Carmen Osier, Director of Business Operations. Estimated completion date: June 30, 2025.
FAC accepted this audit on September 23, 2024 — management decision was due March 23, 2025.
FAC accepted this audit on September 18, 2023 — management decision was due March 18, 2024.
FAC accepted this audit on July 20, 2022 — management decision was due January 20, 2023.
FAC accepted this audit on July 15, 2021 — management decision was due January 15, 2022.
FAC accepted this audit on October 14, 2020 — management decision was due April 14, 2021.
FAC accepted this audit on September 8, 2019 — management decision was due March 8, 2020.
FAC accepted this audit on August 23, 2018 — management decision was due February 23, 2019.
FAC accepted this audit on September 21, 2017 — management decision was due March 21, 2018.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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