EIN: 741835777
UEI: LSWZLWLFPYJ4
Audited by: Carr, Riggs & Ingram, LLC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 20, 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 October 20, 2026 (47 days from today).
What is a management decision? →FAC accepted this audit on January 8, 2025 — management decision was due July 8, 2025.
FAC accepted this audit on February 5, 2024 — management decision was due August 5, 2024.
FAC accepted this audit on January 24, 2023 — management decision was due July 24, 2023.
FAC accepted this audit on January 4, 2022 — management decision was due July 4, 2022.
Criteria: Non-federal entities are required to establish and maintain effective internal controls over compliance in accordance with 2 CFR 200.303. Specifically, internal controls should be established to ensure the nonfederal entity comply with appropriate procurement methods and review for suspension and debarment before entering into covered transactions. Condition Found: During our review of the procurement process, CRI identified several instances where no documentation was maintained to support the procurement method used or to support instances where situations in which a sole source vendor was used. In addition, no documentation was maintained to support evidence that the vendor was verified as not suspended or debarred. Cause: The fluctuation of materials costs or availability of certain vendors for subcontracted construction services made obtaining the appropriate number of quotes or sealed bids difficult. Additional documentation regarding suspension and debarment was not maintained with disbursement vouchers due to oversight by management. Effect: cdcb could potentially enter into transactions with parties that are suspended or debarred or could fail to obtain the best price estimate by not reviewing procurement documentation along with check disbursement vouchers. Questioned Cost: $0 Recommendation: CRI recommends that the supporting documentation for the procurement process as well as checks for suspension and debarment be maintained along with the cash disbursement voucher as transactions are processed. Views: Management agrees with the findings. See corrective action plan beginning on page 13.
Show full finding ▾Hide full finding ▴Criteria: Non-federal entities are required to establish and maintain effective internal controls over compliance in accordance with 2 CFR 200.303. Specifically, internal controls should be established to ensure the nonfederal entity comply with appropriate procurement methods and review for suspension and debarment before entering into covered transactions. Condition Found: During our review of the procurement process, CRI identified several instances where no documentation was maintained to support the procurement method used or to support instances where situations in which a sole source vendor was used. In addition, no documentation was maintained to support evidence that the vendor was verified as not suspended or debarred. Cause: The fluctuation of materials costs or availability of certain vendors for subcontracted construction services made obtaining the appropriate number of quotes or sealed bids difficult. Additional documentation regarding suspension and debarment was not maintained with disbursement vouchers due to oversight by management. Effect: cdcb could potentially enter into transactions with parties that are suspended or debarred or could fail to obtain the best price estimate by not reviewing procurement documentation along with check disbursement vouchers. Questioned Cost: $0 Recommendation: CRI recommends that the supporting documentation for the procurement process as well as checks for suspension and debarment be maintained along with the cash disbursement voucher as transactions are processed. Views: Management agrees with the findings. See corrective action plan beginning on page 13.
Corrective Action Plan: During the fiscal year COVID-19 Pandemic and the corresponding material and labor shortages made the process of obtaining adequate bid responses for material or service quotes difficult and in some cases impossible. Management will ensure current procurement procedures are followed whether bids can be obtained or not. Management will ensure inclusion of documentation supporting best efforts are carried out as they relate to the procurement process for certain expenditures related to federal awards prior to approving cash disbursement vouchers. In addition, management will increase the number of times annually that document searches for suspension and debarment for expenditures related to federal awards prior to approving cash disbursement vouchers. Contact Person: Nick Mitchell- Bennett, Executive Director Implementation Time Frame: Ongoing during current fiscal year
FAC accepted this audit on January 13, 2021 — management decision was due July 13, 2021.
FAC accepted this audit on January 22, 2020 — management decision was due July 22, 2020.
FAC accepted this audit on January 21, 2019 — management decision was due July 21, 2019.
FAC accepted this audit on July 9, 2018 — management decision was due January 9, 2019.
FAC accepted this audit on January 17, 2017 — management decision was due July 17, 2017.
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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