EIN: 746003078
UEI: HFG7GJ76HUN7
Audited by: CANALES, GARZA & BAUM, 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 September 11, 2025 — management decision was due March 11, 2026.
FAC accepted this audit on January 22, 2025 — management decision was due July 22, 2025.
FAC accepted this audit on April 24, 2023 — management decision was due October 24, 2023.
There were six instances where timesheets were not provided for the support of overtime charged to the grant. Cause: No proper safeguarding of documentation supporting grant costs. Effect: Internal controls inadequate for the safeguarding of documents supporting costs. Repeat Finding from Prior Year: No. Recommendation: We recommend internal controls be strengthened to ensure that all supporting documents of costs be properly safeguarded.
Show full finding ▾Hide full finding ▴Finding No. 2021-1: Inadequate safekeeping of timesheets Type of Finding: Significant Deficiency ALN Title: Operation Stonegarden ALN Number: 97.067 Federal Award Year: 2021 Federal Agency: U.S. Department of Homeland Security Category of Finding: Allowable Costs/Cost Principles Questioned Costs: None noted Criteria: The cost principles in 2 CFR Part 200, Subpart E prescribe the cost accounting requirements of which it includes that costs should be adequately documented. Condition: There were six instances where timesheets were not provided for the support of overtime charged to the grant. Cause: No proper safeguarding of documentation supporting grant costs. Effect: Internal controls inadequate for the safeguarding of documents supporting costs. Repeat Finding from Prior Year: No. Recommendation: We recommend internal controls be strengthened to ensure that all supporting documents of costs be properly safeguarded.
Managements Views and Corrective Action Plan: Management?s views: Agree with finding. In March 2023, we have communicated to the departments the need to properly document the support of all hours that each employee works, including all grant overtime hours. The Sheriff?s department uses call logs to determine the number of hours worked and these hours are then transferred to timesheets. These timesheets must match the call logs and the Department will review and verify that they do match.
We identified seven instances where overtime was charged to the grant incorrectly by overlapping overtime over regular time. Cause: Incorrect amount charged to the grant. Effect: Internal controls inadequate to track time charged to the grant. Repeat Finding from Prior Year: No. Recommendation: We recommend internal controls be strengthened to ensure that time tracking (including overtime) is done correctly in order to prevent incorrect charges to the grant.
Show full finding ▾Hide full finding ▴Finding No. 2021-2: Overlapping of overtime over regular time Type of Finding: Significant Deficiency ALN Title: Operation Stonegarden ALN Number: 97.067 Federal Award Year: 2021 Federal Agency: U.S. Department of Homeland Security Category of Finding: Allowable Costs/Cost Principles Questioned Costs: $2,324.28Criteria: The cost principles in 2 CFR Part 200, Subpart E prescribe the cost accounting requirements of which it includes that costs should be necessary and reasonable for the performance of the federal award. Condition: We identified seven instances where overtime was charged to the grant incorrectly by overlapping overtime over regular time. Cause: Incorrect amount charged to the grant. Effect: Internal controls inadequate to track time charged to the grant. Repeat Finding from Prior Year: No. Recommendation: We recommend internal controls be strengthened to ensure that time tracking (including overtime) is done correctly in order to prevent incorrect charges to the grant.
Managements Views and Corrective Action Plan: Management?s views: Agree with finding. In March 2023, we have communicated to the departments the need to properly document the support of all hours that each employee works, including all grant overtime hours. The Sheriff?s department uses call logs to determine the number of hours worked and these hours are then transferred to timesheets. These timesheets must match the call logs and the Department will review and verify that they do match. The Sheriff?s Office has purchased new timesheet software that will not allow for overlapping of time.
Upon further inquiry, management informed us that there are times that no timesheets are prepared and call logs are used in order to track hours worked. Cause: Inadequate documentation supporting grant costs. Effect: Internal controls inadequate for proper control of hours worked. Repeat Finding from Prior Year: No. Recommendation: We recommend internal controls be strengthened to ensure that all supporting documents of costs be properly documented including the use of adequate timesheets.
Show full finding ▾Hide full finding ▴Finding No. 2021-3: Inadequate documentation for supporting grants costs Type of Finding: Significant Deficiency ALN Title: Operation Stonegarden ALN Number: 97.067 Federal Award Year: 2021 Federal Agency: U.S. Department of Homeland Security Category of Finding: Allowable Costs/Cost Principles Questioned Costs: None noted Criteria: The cost principles in 2 CFR Part 200, Subpart E prescribe the cost accounting requirements of which it includes that costs should be adequately documented. Condition: Upon further inquiry, management informed us that there are times that no timesheets are prepared and call logs are used in order to track hours worked. Cause: Inadequate documentation supporting grant costs. Effect: Internal controls inadequate for proper control of hours worked. Repeat Finding from Prior Year: No. Recommendation: We recommend internal controls be strengthened to ensure that all supporting documents of costs be properly documented including the use of adequate timesheets.
Managements Views and Corrective Action Plan: Management?s views: Agree with finding. In March 2023, we have communicated to the departments the need to properly document the support of all hours that each employee works, including all grant overtime hours. The Sheriff?s department uses call logs to determine the number of hours worked and these hours are then transferred to timesheets. These timesheets must match the call logs and the Department will review and verify that they do match.
FAC accepted this audit on October 10, 2021 — management decision was due April 10, 2022.
FAC accepted this audit on August 10, 2021 — management decision was due February 10, 2022.
FAC accepted this audit on August 22, 2019 — management decision was due February 22, 2020.
FAC accepted this audit on July 2, 2018 — management decision was due January 2, 2019.
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.
