EIN: 746001165
UEI: NMX2UL3PMP54
Audited by: Crowe LLP
Oversight agency: 21 [Department of the Treasury]
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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 14, 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 14, 2026 (41 days from today).
What is a management decision? →FAC accepted this audit on December 4, 2025 — management decision was due June 4, 2026.
During single audit testing for reporting, it was noted that management could not provide documentation for review of performance and Section 3 reports for the Community Development Block Grant – State’s Program grant. The grant administrator performs and submits all required reports. Cause: The City has not established procedures requiring City management to review and document approval of the Section 3 reports prepared and submitted to the Texas General Land Office. Effect or Potential Effect: The absence of documented reviews increases the risk that errors or irregularities in financial reporting or compliance with federal program requirements may not be detected and corrected in a timely manner. Recommendations: The City should strengthen internal controls over federal reporting by establishing and documenting procedures to ensure City management reviews and approves all Section 3 reports prepared and submitted by the grant administrator. Evidence of this review, such as sign-offs or approval correspondence, should be retained in the grant files to demonstrate compliance with Uniform Guidance and HUD Section 3 reporting requirements. Repeat Finding: No Views of Responsible Officials: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Federal Program: Community Development Block Grants – Non Entitlement (Assistance Listing 14.228) Criteria: In accordance with Title 2 of the Code of Federal Regulations (2 CFR) § 200.303, the City must establish and maintain effective internal controls over federal awards that provide reasonable assurance of compliance with federal statutes, regulations, and the terms and conditions of the award. Additionally, 2 CFR § 200.328 requires the City to ensure that reports submitted to the pass-through entity are accurate, complete, and supported by adequate review and oversight. The U.S. Department of Housing and Urban Development’s (HUD) Section 3 regulations at 24 CFR Part 75 require recipients to prepare and submit quarterly and cumulative annual Section 3 reports documenting efforts to provide employment, training, and contracting opportunities to low- and moderate-income persons and businesses within the project area. Condition: During single audit testing for reporting, it was noted that management could not provide documentation for review of performance and Section 3 reports for the Community Development Block Grant – State’s Program grant. The grant administrator performs and submits all required reports. Cause: The City has not established procedures requiring City management to review and document approval of the Section 3 reports prepared and submitted to the Texas General Land Office. Effect or Potential Effect: The absence of documented reviews increases the risk that errors or irregularities in financial reporting or compliance with federal program requirements may not be detected and corrected in a timely manner. Recommendations: The City should strengthen internal controls over federal reporting by establishing and documenting procedures to ensure City management reviews and approves all Section 3 reports prepared and submitted by the grant administrator. Evidence of this review, such as sign-offs or approval correspondence, should be retained in the grant files to demonstrate compliance with Uniform Guidance and HUD Section 3 reporting requirements. Repeat Finding: No Views of Responsible Officials: See Corrective Action Plan.
City will establish a clear policy with grant management firm to provide an opportunity for review and approval of monthly and quarterly reports to GLO.
FAC accepted this audit on June 18, 2024 — management decision was due December 18, 2024.
FAC accepted this audit on June 11, 2023 — management decision was due December 11, 2023.
FAC accepted this audit on July 13, 2021 — management decision was due January 13, 2022.
FAC accepted this audit on June 4, 2020 — management decision was due December 4, 2020.
FAC accepted this audit on May 7, 2018 — management decision was due November 7, 2018.
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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