EIN: 746001480
UEI: MJKCV3GDC1P1
Audited by: Armstrong Vaughan & Associates PC
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 January 29, 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 July 29, 2026 (38 days ago).
What is a management decision? →Finding Number: 2025-001 Federal Program: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) ALN 21.027 Finding Type: Material Noncompliance with Reporting Requirements Criteria: Treasury requires accurate annual reporting of obligations and expenditures for the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) to perform effective oversight. Condition and Context: The County incorrectly reported all CSLFRF expenditures as completed as of the March 31, 2025 expenditure report. However, $587,245 had not yet been spent, a material balance to the grant. The reporting was also finalized. Cause: Misunderstanding of reporting status requirements and lack of coordination with other County departments to review data submitted in the report. Effect or Potential Effect: Treasury did not receive accurate information regarding project completion status. Because of the key obligation and expenditure dates in the grant, the Treasury received information that could cause a significant difference in their oversight activities. Questioned Cost: N/A. Recommendation: We recommend that the entity implement procedures to ensure accurate expenditure reporting on grants. This may include formal reconciliation of reported amounts to accounting records and other department review before report submission. Views of Responsible Official: The Treasurer concurs with the audit finding. The Treasurer confused the concepts of obligations (which was complete as of the report date) and expenditures (which were not complete as of the report date). Future grant reports will be supplemented with information from the accounting system to support actual expenditures reported.
Show full finding ▾Hide full finding ▴Finding Number: 2025-001 Federal Program: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) ALN 21.027 Finding Type: Material Noncompliance with Reporting Requirements Criteria: Treasury requires accurate annual reporting of obligations and expenditures for the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) to perform effective oversight. Condition and Context: The County incorrectly reported all CSLFRF expenditures as completed as of the March 31, 2025 expenditure report. However, $587,245 had not yet been spent, a material balance to the grant. The reporting was also finalized. Cause: Misunderstanding of reporting status requirements and lack of coordination with other County departments to review data submitted in the report. Effect or Potential Effect: Treasury did not receive accurate information regarding project completion status. Because of the key obligation and expenditure dates in the grant, the Treasury received information that could cause a significant difference in their oversight activities. Questioned Cost: N/A. Recommendation: We recommend that the entity implement procedures to ensure accurate expenditure reporting on grants. This may include formal reconciliation of reported amounts to accounting records and other department review before report submission. Views of Responsible Official: The Treasurer concurs with the audit finding. The Treasurer confused the concepts of obligations (which was complete as of the report date) and expenditures (which were not complete as of the report date). Future grant reports will be supplemented with information from the accounting system to support actual expenditures reported.
Finding Number: 2025-001 Federal Program: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) ALN 21.027 Finding Type: Material Noncompliance with Reporting Requirements The entity acknowledges that the CSLFRF report for the period ended March 31, 2025 inaccurately reported that all expenditures had been completed when a portion of the award remained unspent. Management has evaluated the circumstances and determined that the error resulted from a misunderstanding of report finalization requirements. To address this issue, management will implement enhanced review and approval procedures over grant expenditure reporting to ensure that cumulative expenditures and expenditure status are accurately reported prior to submission and finalization. These procedures will include reconciliation of reported amounts to the general ledger and interagency review to confirm that all funds have been expended before designating any report as final. Responsible Official: Treasurer Anticipated Completion Date: Implemented immediately and applicable to all future expenditure reporting.
FAC accepted this audit on February 25, 2025 — management decision was due August 25, 2025.
FAC accepted this audit on February 15, 2024 — management decision was due August 15, 2024.
FAC accepted this audit on June 20, 2023 — management decision was due December 20, 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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