EIN: 746000216
UEI: SDM3ZTEF7MK5
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 30, 2023. 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 September 30, 2023 (1059 days ago).
What is a management decision? →The County approved a subrecipient?s use of Coronavirus State and Local Fiscal Recovery Funds for a debt service payment. Criteria: Department of Treasury 31 CFR Part 35 Coronavirus State and Local Fiscal Recovery Funds. The final rule provided that debt service is not an eligible use of funds. Cause of Condition: Management failed to monitor subrecipient compliance with Federal Regulations. Potential Effect of Condition: The County could be liable to return the funds. Questioned Costs: $14,039 Recommendation: The County should review the allowable costs for federal programs for compliance and monitor subrecipient use of funds for federal compliance.
Show full finding ▾Hide full finding ▴Condition: The County approved a subrecipient?s use of Coronavirus State and Local Fiscal Recovery Funds for a debt service payment. Criteria: Department of Treasury 31 CFR Part 35 Coronavirus State and Local Fiscal Recovery Funds. The final rule provided that debt service is not an eligible use of funds. Cause of Condition: Management failed to monitor subrecipient compliance with Federal Regulations. Potential Effect of Condition: The County could be liable to return the funds. Questioned Costs: $14,039 Recommendation: The County should review the allowable costs for federal programs for compliance and monitor subrecipient use of funds for federal compliance.
Finding Summary: County approved COVID State and Local Fiscal Recovery Funds for a debt service payment. Federal regulations do not allow funds to be used for debt service and the county could be liable to return the funds. Responsible Individuals: Darryl Sadler, Bandera County Auditor Corrective Action Plan: Subrecipient has been contacted and a request for qualified expenses is being made. If subrecipient does not have enough qualified expenses, per signed county agreement with subrecipient, any non-qualified funds will be returned to county. Anticipated Completion Date: 04/13/2023
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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