City of Pauls Valley

EIN: 736005370

UEI: GNE7A5KDBML6

Data as of August 20, 2026

4
Audit Years
2
Total Findings
1
Repeat Findings

FY 2024-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on February 18, 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 18, 2026, which was (2 days ago).

What is a management decision? →
2024-003
Reporting
REPEAT
Condition

Finding 2024-003 Reporting All Assistance Listing Numbers Finding: The Single Audit reporting package was not submitted to the Federal Clearinghouse within the required time frame. Criteria: Uniform Guidance 2 CFR 200.512 requires the organization’s audit to be completed and the data collection form and reporting package submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the City’s year ended June 30, 2024 should have been submitted by March 31, 2025. The audit was not completed until October 2025. Cause: The City experienced resource constraints during the year preventing the timely completion of its annual audit and related compliance testing. Effect: Potential suspension of funding provided by federal agencies. Recommendation: We recommend the City file the reporting package timely to the Federal Audit Clearinghouse.

Corrective Action Plan

Views of Responsible Officials of Auditee: Management doesn’t agree or disagree with the finding but realizes a delay in completing and submitting the Single Audit reporting package was primarily the result of limited staffing resources and competing operational demands during the fiscal year, which impacted the timely completion of financial reporting and related compliance activities. The City recognizes the importance of meeting the submission deadlines established under Uniform Guidance 2 CFR 200.512 and is taking corrective action to prevent recurrence. Specifically, management is implementing a more structured audit preparation schedule, enhancing coordination with external auditors, and designating additional resources to support the Finance Department during the audit process. These actions are intended to ensure that future audit engagements are completed and submitted to the Federal Audit Clearinghouse within the prescribed timeframes.

Prior Finding References

2023-004

About Reporting →

FY 2023-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on November 6, 2024. 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 May 6, 2025, which was (471 days ago).

What is a management decision? →
2023-004
Reporting
Condition

The Single Audit package for the City's year ended June 30, 2023 should have been submitted by March 31, 2024. The reporting package was not submitted until October 23, 2024 due to resource constraints.

Corrective Action Plan

Management will take necessary steps in future periods to ensure this from happening again.

About Reporting →

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.

Are you this organization?

Track your findings and corrective action plans across audit cycles.

Start tracking findings →

Do you fund this organization?

Monitor subrecipient audit findings and compliance status.

Start monitoring →

Single Audit Intelligence is an independent tool powered by Federal Audit Clearinghouse data. Not affiliated with GSA, OMB, or any federal agency.