EIN: 746002321
UEI: Y42KF6BHDWJ5
Audited by: BrooksWatson & Co., PLLC
Oversight agency: 14 [Department of Housing and Urban Development]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 30, 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 30, 2026 (116 days from today).
What is a management decision? →FAC accepted this audit on June 6, 2025 — management decision was due December 6, 2025.
FAC accepted this audit on September 9, 2024 — management decision was due March 9, 2025.
For the year ended September 30, 2023, we reviewed the current period grant expenditures and found the HUD monthly monitoring reports to be incomplete. In addition, several material grant expenditures were not submitted for reimbursement within 120 days following the date of expenditure. Cause: Several expenditures relating to the grant were not properly captured by the grant administrators and therefore not submitted for reimbursement or included in monthly reporting. Effect or Potential Effect: As a result, the City risks being denied reimbursement by the GLO and may rely on inaccurate budget to actual data regarding grant expenditures to date. Questioned Costs: $290,692. Recommendation: The City should address this matter by implementing additional control activities over the review of draw requests and monthly reports by reconciling them to the detail grant expenditures contained in the City’s financial accounting system. Views of Responsible Official: Management of the City of Orange, Texas, concurs with the audit finding.
Show full finding ▾Hide full finding ▴Information on the Federal Program: Assistance Listing Number 14.228 - Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii. Pass-Through Entity: Texas General Land Office. Award Number: 20-065-140-C594. Compliance Requirements: Reporting. Type of Finding: Significant Deficiency in Internal Control Over Compliance. Criteria: Program requirements state that the City is to submit monthly monitoring reports that contain the total grant funds expended to date. In addition, the City’s contract with the Texas General Land Office (“GLO”) requires grant expenditures to be submitted for reimbursement within 120 days of incurring the expenditure. Condition: For the year ended September 30, 2023, we reviewed the current period grant expenditures and found the HUD monthly monitoring reports to be incomplete. In addition, several material grant expenditures were not submitted for reimbursement within 120 days following the date of expenditure. Cause: Several expenditures relating to the grant were not properly captured by the grant administrators and therefore not submitted for reimbursement or included in monthly reporting. Effect or Potential Effect: As a result, the City risks being denied reimbursement by the GLO and may rely on inaccurate budget to actual data regarding grant expenditures to date. Questioned Costs: $290,692. Recommendation: The City should address this matter by implementing additional control activities over the review of draw requests and monthly reports by reconciling them to the detail grant expenditures contained in the City’s financial accounting system. Views of Responsible Official: Management of the City of Orange, Texas, concurs with the audit finding.
Finding 2023-001: Condition and Context: For the year ended September 30, 2023, we reviewed the current period grant expenditures and found the HUD monthly monitoring reports to be incomplete. In addition, several material grant expenditures were not submitted for reimbursement within 120 days following the date of expenditure. Corrective action planned: Management of the City will implement additional control activities over the review of draw requests and monthly reports by reconciling them to the detail grant expenditures contained in the City’s financial accounting system. Contact person: Cheryl Zeto, Finance Director (409) 883-1041 Anticipated completion date: August 2024
FAC accepted this audit on June 4, 2023 — management decision was due December 4, 2023.
FAC accepted this audit on May 26, 2022 — management decision was due November 26, 2022.
FAC accepted this audit on April 29, 2021 — management decision was due October 29, 2021.
FAC accepted this audit on April 27, 2020 — management decision was due October 27, 2020.
FAC accepted this audit on June 5, 2019 — management decision was due December 5, 2019.
FAC accepted this audit on May 13, 2018 — management decision was due November 13, 2018.
FAC accepted this audit on April 17, 2017 — management decision was due October 17, 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 →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
