EIN: 746000216
UEI: SDM3ZTEF7MK5
Audited by: Neffendorf & Blocker, P.C.
Oversight agency: 21 [Department of the Treasury]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 9, 2025. 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 November 9, 2025 (304 days ago).
What is a management decision? →FAC accepted this audit on April 25, 2024 — management decision was due October 25, 2024.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
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
FAC accepted this audit on April 22, 2021 — management decision was due October 22, 2021.
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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