Tomorrow’s session will be an in depth discussion of how grant amendments impact a project’s beneficiaries.

The CDBG Over Coffee sessions are brief trainings on a specific topic – watch the TDA Training and Events website for topics to be announced.

 This current funding round is only for local governments and not states.

The entities eligible to apply for the Solid Waste Infrastructure for Recycling Grants for Communities are political subdivisions of states and territories. EPA considers counties, cities, towns, parishes, and similar units of governments that have executive and legislative functions to be political subdivisions of states and territories.

 The total estimated funding for this competitive grant is approximately $58,000,000. The EPA anticipates awarding approximately 20 to 30 assistance agreements, with at least one award per EPA Region, depending on the quantity and quality of applications received. The minimum individual award amount is $500,000 and the maximum individual award is $5,000,000 for the grant period, which is up to three years.

Projects must achieve one or more of the following:

• Establish, increase, expand, or optimize collection and improve materials management infrastructure.
• Fund the creation and construction of tangible infrastructure, technology, or other improvements to reduce contamination in the recycled materials stream.
• Establish, increase, expand, or optimize capacity for materials management.
• Establish, improve, expand, or optimize end-markets for the use of recycled commodities.
• Demonstrate a significant and measurable increase in the diversion, recycling rate, and quality of materials collected for municipal solid waste.

See EPA’s website for eligible project examples and webinar recordings about the grant opportunity.

Texoma Council of Governments Annual Audit Report including financial statements and supplementary information for fiscal year ended April 30, 2024 was prepared in accordance with TCOG’s bylaws. We believe the data presented is accurate in all material aspects; that it is presented in a manner designed to fairly set forth the financial position and results of TCOG operations as measured by the financial activity of its various grants and contracts; and, that all disclosures necessary to enable the reader to gain maximum understanding of TCOG’s financial affairs and to satisfy Federal and State requirements of applicable grants are included. Standards issued by the Office of Management and Budget Uniform Guidance and GASB Statement No. 34, Basic Financial Statements – and Management’s Discussion and Analysis – for State and Local Governments, as amended and interpreted, as of April 30, 2024, were followed in the operation and audit of TCOG.

Accounting System and Budgetary Control

TCOG’s accounting records are maintained on a modified accrual basis, with revenues recorded when susceptible to accrual and expenditures recorded when liabilities are incurred, if measurable. This policy is implemented by generally accepted accounting principles and the Common Rule.

Budgetary amounts reported on the schedule of revenues and expenditures in memorandum form are monitored monthly for variances by TCOG staff. Variances are dealt with on an individual basis, according to contractual requirements of the specific grant or contract.

Internal Controls

In developing and improving TCOG’s accounting system, consideration is given to the adequacy of internal controls. Internal controls are designed to protect TCOG assets, prevent fraud and to insure economy and efficiency of operations within limitations. Internal controls are developed to assure management, and funding sources, of the integrity of the accounting and reporting systems.

Reporting Entity and Services

TCOG operations are controlled by grant, or contract arrangements, with the United States of America and the State of Texas. For the fiscal year ended April 30, 2024, the largest sub-grantee of TCOG is Tri-County Senior Nutrition Project (Tri-County). Tri-County contracts with an independent public accounting firm for an annual audit of its operations.

Functional Activities

During the fiscal year ended April 30, 2024, TCOG, through grants and contracts, operated the Area Agency on Aging of Texoma, Community and Economic Development and Planning Activities, Criminal Justice Planning, Homeland Security Planning, Emergency 911, Weatherization Assistance Program, Comprehensive Energy Assistance Program, Section 8 Housing, Public Housing Authorities of eighteen cities, and other programs for the Texoma Region.

Cash Management

Cash maintained in the general account is not invested in interest bearing instruments because of the restrictions placed on federal funds by the United States Treasury. Funds received from local units of government for matching grants are deposited into an interest bearing account, including a deposit in TexPool, a division of the Texas State Treasury. The interest earned on local funds is used to match grant requirements, reduce future local government contributions, and satisfy any costs not allowed by grant conditions.

Fixed Assets

Fixed assets are recorded at cost from grant funds or local funds. Fixed assets purchased from local funds are depreciated and grants are charged accordingly in conformity with Office of Management and Budget Uniform Guidance.

Annual Audit

TCOG’s bylaws require than an annual audit be made of its financial accounts and transactions for the preceding fiscal year. In 1997, the Office of Management and Budget (OMB) revised Circular A-133 to include units of local government. This circular requires that grantors of the United States of America perform audits which meet the requirements of the Single Audit Act Amendments of 1996. In December 2014 the OMB implemented the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, commonly referred to as the Uniform Guidance, which synthesizes and supersedes guidance from previous OMB circulars. In accordance with Uniform Guidance requirements, the Annual Audit Report is contained herein for your review and consideration.

Certification of Indirect Cost Percentage

The Executive Director and Finance Director certify that based upon the audited financial data, TCOG’s indirect cost for fiscal year ended April 30, 2024, was 4.09% of total expenditures and did not exceed 15% of total expenditures, as defined by The Local Government Code, Chapter 391, 586.(f)(1).

Overview

The Annual Audit Report contains an unmodified opinion.  There are no significant control deficiencies, questioned or disallowed costs, or material weaknesses.  The audit firm has not issued a separate management letter that would need to be provided to the public or funding agencies.

We would like to express our appreciation to everyone associated with the preparation of this Annual Audit Report. We would also like to thank the Members of the Governing Body for their direction and support in the financial operations of Texoma Council of Governments.

First Webinar Details:

• Date: October 29, 2024
• Time: 1:00pm – 2:30pm
• Registration Link: October 29th Webinar Registration Link

 Second Webinar Details:

• Date: November 12, 2024
• Time: 12:30pm – 2:00pm
• Registration Link: November 12th Webinar Registration Link

 Third Webinar Details:

• Date: December 3, 2024
• Time: 12:30pm – 2:00pm
• Registration Link: December 3rd Webinar Registration Link

Key Topics to be Covered:

• Overview of the new reporting requirements: Annual Reporting Requirement: Scrap Tire Generators and Land Reclamation Projects Using Tires
• Step-by-step guidance on completing the annual reports in STEERS

*Important Note: Prior to attending the training webinar, please ensure you watch the attached video and set up your STEERS account. This will help you follow along more effectively during the session. How to Setup an Account in STEERS (youtube.com)

Your participation is highly encouraged to ensure a smooth transition to the new reporting requirements. Remember you must report by December 31, 2024.

In addition to the Plans, TDA staff will provide a summary of the TxCDBG program updates and upcoming funding opportunities.   Interested attendees are asked to RSVP to Alexis Taylor-Baker (ataylorbaker@tcog.com).

PUBLIC NOTICE

Texoma Council of Governments has recently received a Contract award from the Texas Department of Housing and Community Affairs for the Weatherization Assistance Program.  Accordingly, Texoma Council of Governments seeks to contract with a qualified contractor, registered to work in the State of Texas.

A bid packet is available for download here or by contacting the individual listed below.

Texoma Council of Governments must receive proposals no later than 3:00p CST, October 17, 2024 to be considered.  Bids received late or incomplete will not be considered.  Texoma Council of Governments reserves the right to negotiate with any and all individuals or contractors that submit proposals, as per the Texas Professional Services Procurement Act and the Uniform Grant and Contract Management Standards.

Attendees will gain insight about “Age-Friendly” Healthcare, clinical dementia screenings, how mood correlates with cognition, and best practices for utilizing medications as we age.  Participants will leave feeling informed and empowered to manage their own care or that of their loved ones, now, or in the future.

This symposium is free and open to the public.  Lunch will be provided.  RSVP is requested by September 6th, 2024.

Click here to register.