EIN: 746002000
UEI: D33QE53A2V54
Single Audit filed under EIN: 741652612
Audited by: Armstrong Vaughan and Associates, P.C.
Oversight agency: 21 [Department of the Treasury]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 24, 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 September 24, 2026 (25 days from today).
What is a management decision? →FAC accepted this audit on November 12, 2025 — management decision was due May 12, 2026.
FAC accepted this audit on November 27, 2024 — management decision was due May 27, 2025.
The federal reporting deadline for filing the Single Audit reporting package was June 30, 2024. The City did not meet this deadline.
Show full finding ▾Hide full finding ▴The federal reporting deadline for filing the Single Audit reporting package was June 30, 2024. The City did not meet this deadline.
The City of Rockport filled the vacant positions as quickly as possible. The Finance Department is now staffed and is working diligently to catch up in all delayed finance and accounting matters.
2022-001
FAC accepted this audit on April 9, 2024 — management decision was due October 9, 2024.
The federal reporting deadline for the City of Rockport’s Single Audit Reporting Package was June 30, 2023; however, the City of Rockport did not issue its Single Audit Reporting Package until March 2024. Cause: The single audit was not completed by June 30, 2023, because the Annual Financial Report was not ready until March 2024. Due to the unforeseen turnover of critical finance department staff, the City experienced delays in completing the audit and issuing the Annual Financial Report. Effect: The late submission affects the federal programs. This finding is a significant deficiency in internal control over compli-ance and noncompliance with the Uniform Guidance. Recommendation: The City should improve its financial reporting process so that it can submit its Single Audit Reporting Package to the federal clearinghouse no later than 9 months after the fiscal year-end.
Show full finding ▾Hide full finding ▴Finding 2022-001: Single Audit Submission to the Federal Audit Clearinghouse Program: 14.228 – Community Development Block Grants 97.067 – Homeland Security Grant Criteria: Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit Organi-zations, §.320, requires APCD to submit its Single Audit Reporting Package to the federal clearinghouse no later than 9 months after fiscal year-end, unless the federal oversight agency approves an extension of this deadline. Condition: The federal reporting deadline for the City of Rockport’s Single Audit Reporting Package was June 30, 2023; however, the City of Rockport did not issue its Single Audit Reporting Package until March 2024. Cause: The single audit was not completed by June 30, 2023, because the Annual Financial Report was not ready until March 2024. Due to the unforeseen turnover of critical finance department staff, the City experienced delays in completing the audit and issuing the Annual Financial Report. Effect: The late submission affects the federal programs. This finding is a significant deficiency in internal control over compli-ance and noncompliance with the Uniform Guidance. Recommendation: The City should improve its financial reporting process so that it can submit its Single Audit Reporting Package to the federal clearinghouse no later than 9 months after the fiscal year-end.
The City of Rockport filled the vacant positions as quickly as possible. The Finance Department is now staffed and is working diligently to catch up in all delayed finance and accounting matters.
FAC accepted this audit on May 16, 2021 — management decision was due November 16, 2021.
FAC accepted this audit on April 13, 2020 — management decision was due October 13, 2020.
FAC accepted this audit on April 3, 2019 — management decision was due October 3, 2019.
FAC accepted this audit on May 30, 2018 — management decision was due November 30, 2018.
FAC accepted this audit on February 26, 2017 — management decision was due August 26, 2017.
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.
Browse other Single Audit organizations in Texas →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
