EIN: 746001976
UEI: X8MKJYNX8KB3
Audited by: RAUL HERNANDEZ & COMPANY, P.C.
Oversight agency: 21 [Department of the Treasury]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 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 December 29, 2026 (121 days from today).
What is a management decision? →FAC accepted this audit on June 24, 2025 — management decision was due December 24, 2025.
FAC accepted this audit on June 28, 2024 — management decision was due December 28, 2024.
FAC accepted this audit on July 25, 2023 — management decision was due January 25, 2024.
FAC accepted this audit on February 27, 2023 — management decision was due August 27, 2023.
The audited annual financial and compliance reports for fiscal year ended September 30, 2021 were not prepared and submitted within the timeline specified by federal and state guidelines. Finding is a repeat from prior fiscal year. Effect: The County did not adhere to these federal and state requirements applicable to reporting. Cause: The County did not have the appropriate resources and adequate number of trained personnel to manage the financial reporting operations to provide timely reporting. Recommendation: A comprehensive timeline should be established by the County in order to ensure that federal and state reporting requirements are adhered to. Further, the County should secure an adequate number of trained personnel. Management Response: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2021-003 Controls Over Compliance with Federal and State Reporting Requirements Criteria: The management of Starr County, Texas is responsible for establishing and maintaining effective internal controls for year-end closing of the financial statements and controls over compliance of financial reporting with requirements of laws, regulation and contracts. Federal and state guidelines require annual financial and compliance reports to be remitted within 180 days after fiscal year-end. These are established by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and The State of Texas Uniform Grants Management Standards (UGMS), for submitting Single Audit Reports. Condition: The audited annual financial and compliance reports for fiscal year ended September 30, 2021 were not prepared and submitted within the timeline specified by federal and state guidelines. Finding is a repeat from prior fiscal year. Effect: The County did not adhere to these federal and state requirements applicable to reporting. Cause: The County did not have the appropriate resources and adequate number of trained personnel to manage the financial reporting operations to provide timely reporting. Recommendation: A comprehensive timeline should be established by the County in order to ensure that federal and state reporting requirements are adhered to. Further, the County should secure an adequate number of trained personnel. Management Response: See Corrective Action Plan.
Finding 2021-003: Control Over Compliance with Federal and State Reporting Requirements The Starr County Auditor's Office will strive to submit the annual audit report within the prescribed period. Additional personnel have been contracted to assist in annual audit operations and provide a stronger focus on the different audit functions for the County. Person Responsible for Implementation: Estimated Date of Completion: Leticia P. Alaniz Starr County Auditor July 31 , 2023
2020-002
FAC accepted this audit on June 28, 2022 — management decision was due December 28, 2022.
The audited annual financial and compliance reports for fiscal year ended September 30, 2020 were not prepared and submitted within the timeline specified by federal and state guidelines. Finding is a repeat from prior fiscal year. Effect: The County did not adhere to these federal and state requirements applicable to reporting. Cause: The County did not have the appropriate resources and adequate number of trained personnel to manage the financial reporting operations to provide timely reporting. Recommendation: A comprehensive timeline should be established by the County in order to ensure that federal and state reporting requirements are adhered to. Further, the County should secure an adequate number of trained personnel.
Show full finding ▾Hide full finding ▴Finding 2020-002 Controls Over Compliance with Federal and State Reporting Requirements Criteria: The management of Starr County, Texas is responsible for establishing and maintaining effective internal controls for year-end closing of the financial statements and controls over compliance of financial reporting with requirements of laws, regulation and contracts. Federal and state guidelines require annual financial and compliance reports to be remitted within 180 days after fiscal year-end. These are established by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and The State of Texas Uniform Grants Management Standards (UGMS), for submitting Single Audit Reports. Condition: The audited annual financial and compliance reports for fiscal year ended September 30, 2020 were not prepared and submitted within the timeline specified by federal and state guidelines. Finding is a repeat from prior fiscal year. Effect: The County did not adhere to these federal and state requirements applicable to reporting. Cause: The County did not have the appropriate resources and adequate number of trained personnel to manage the financial reporting operations to provide timely reporting. Recommendation: A comprehensive timeline should be established by the County in order to ensure that federal and state reporting requirements are adhered to. Further, the County should secure an adequate number of trained personnel.
Finding 2020-002: Federal and State Reporting Requirements The Starr County Auditor's Office has a plan in motion to adhere to federal and state reporting audit requirements and assure all should be met in a timely manner. All departments will be advised on following the proper reporting procedures. Persons Responsible for Implementation: Leticia P. Alaniz Starr County Auditor Estimated date of Completion: October 31, 2022
2019-001
FAC accepted this audit on October 13, 2021 — management decision was due April 13, 2022.
The audited annual financial and compliance reports for fiscal year ended September 30, 2019 were not prepared and submitted within the timeline specified by federal and state guidelines. Effect: The County did not adhere to these federal and state requirements applicable to reporting. Cause: The County did not have the appropriate resources and adequate number of trained personnel to manage the financial reporting operations to provide timely reporting. Recommendation: A comprehensive timeline should be established by the County in order to ensure that federal and state reporting requirements are adhered to. Further, the County should secure an adequate number of trained personnel. Questioned Cost: -$0-
Show full finding ▾Hide full finding ▴Schedule Reference (2019-001) Controls for Year-End Closing of Financial Statements and Controls Over Compliance with Federal and State Reporting Requirements SIGNIFICANT DEFICIENCY Criteria: The management of Starr County, Texas is responsible for establishing and maintaining effective internal controls for year-end closing of the financial statements and controls over compliance of financial reporting with requirements of laws, regulation and contracts. Federal and state guidelines require annual financial and compliance reports to be remitted within 180 days after fiscal year-end. These are established by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and The State of Texas Uniform Grants Management Standards (UGMS), for submitting Single Audit Reports Condition: The audited annual financial and compliance reports for fiscal year ended September 30, 2019 were not prepared and submitted within the timeline specified by federal and state guidelines. Effect: The County did not adhere to these federal and state requirements applicable to reporting. Cause: The County did not have the appropriate resources and adequate number of trained personnel to manage the financial reporting operations to provide timely reporting. Recommendation: A comprehensive timeline should be established by the County in order to ensure that federal and state reporting requirements are adhered to. Further, the County should secure an adequate number of trained personnel. Questioned Cost: -$0-
Schedule of Reference (2019-001): Closing of Financial Statements The Starr County Auditor has a plan in place to ensure the financial annual report be presented in a timely matter. Due to the unforeseen pandemic of Covide-19, the plan to outsource services to an accouting firm was delayed. Currently, the County has contracted an outside team to work with the Starr County Audditor's staff. The goal is to help draw near the current financial annual report deadline. We have also completed an office renovation to accommodate for larger workspace as additional staff members are so greatly needed. Persons Responsible for Implementation: County Auditor Estimated date of Completion: December 31, 2021
2018-001
FAC accepted this audit on January 13, 2020 — management decision was due July 13, 2020.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
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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