EIN: 746014430
UEI: J1PGMS763ZH8
Audited by: Peña Briones McDaniel & Co.
Oversight agency: 16 [Department of Justice]
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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 April 23, 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 October 23, 2026 (55 days from today).
What is a management decision? →FAC accepted this audit on March 7, 2025 — management decision was due September 7, 2025.
The Town did not submit its 2022 annual audit financial report within the allocated time frame. Cause: Due to turnover in personnel at the Town, the audit was not completed before the deadline. Effect: The Town is not in compliance with the grant agreement with TWDB. Recommendation: We recommend that the Town plan and coordinate an audit prior to deadline to ensure to ensure compliance with reporting deadlines. Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2022-002 (2021-005, 2020-006, 2019-004, 2018-005, 2017-006) Grant Compliance Criteria: For municipalities receiving funding from the Texas Water Development Board (TWDB), annual audited financial reports are required to be submitted within 180 days after year end. Condition: The Town did not submit its 2022 annual audit financial report within the allocated time frame. Cause: Due to turnover in personnel at the Town, the audit was not completed before the deadline. Effect: The Town is not in compliance with the grant agreement with TWDB. Recommendation: We recommend that the Town plan and coordinate an audit prior to deadline to ensure to ensure compliance with reporting deadlines. Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plan.
2022-002 (2021-005, 2020-006, 2019-004, 2018-005, 2017-006) Grant Compliance Criteria: For municipalities receiving funding from the Texas Water Development Board (TWDB), annual audited financial reports are required to be submitted within 180 days after year end. Condition: The Town did not submit its 2021 annual audit financial report within the allocated time frame. Cause: Due to turnover in personnel at the Town, the audit was not completed before the deadline. Effect: The Town is not in compliance with the grant agreement with TWDB. Recommendation: We recommend the Town hire the necessary personnel to oversee the finances of the Town to ensure compliance with reporting deadlines. Views of Responsible Officials and Planned Corrective Actions: The Town has hired an Accounting Manager and Accounting Clerk to help ensure compliance with such deadlines.
2021-005
The Town has not submitted the data collection form within the specified deadline of June 30, 2022. Cause: The Town has had significant difficulties in retaining both a Town Clerk and Accountant who have the capacity to prepare and analyze financial reports. This caused the audit to be delayed and therefore a late data collection form submission. Effect: The Town is not in compliance with the 0MB Circular A-133 and Uniform Guidance and therefore, the Town has the possibility of not being able to renew contracts in the future. Recommendation: We recommend that the Town plan and coordinate a single audit prior to deadline to ensure timely submission of the data collection form. Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2022-003 (2021-006, 2020-007) Data Collection Form: Timely Submission - Material Weakness Criteria: The 0MB Circular A-133 and Uniform Guidance require entities who spend $750,000 or more in federal awards to obtain a single audit and submit a data collection form either 30 days after receipt of the auditor's report or nine months after the end of the fiscal year, whichever comes first. Condition: The Town has not submitted the data collection form within the specified deadline of June 30, 2022. Cause: The Town has had significant difficulties in retaining both a Town Clerk and Accountant who have the capacity to prepare and analyze financial reports. This caused the audit to be delayed and therefore a late data collection form submission. Effect: The Town is not in compliance with the 0MB Circular A-133 and Uniform Guidance and therefore, the Town has the possibility of not being able to renew contracts in the future. Recommendation: We recommend that the Town plan and coordinate a single audit prior to deadline to ensure timely submission of the data collection form. Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plan.
2022-003 (2021-006, 2020-007) Data Collection Form: Timely Submission - Significant Deficiency Criteria: The 0MB Circular A-133 and Uniform Guidance require entities who spend $750,000 or more in federal awards to obtain a single audit and submit a data collection form either 30 days after receipt of the auditor's report or nine months after the end of the fiscal year, whichever comes first. Condition: The Town has not submitted the data collection form within the specified deadline of June 30, 2022. Cause: The Town has had significant difficulties in retaining both a Town Clerk and Accountant who have the capacity to prepare and analyze financial reports. This caused the audit to be delayed and therefore a late data collection form submission. Effect: The Town is not in compliance with the 0MB Circular A-133 and Uniform Guidance and therefore, the Town has the possibility of not being able to renew contracts in the future. Recommendation: We recommend that the Town plan and coordinate a single audit prior to deadline to ensure timely submission of the data collection form. Views of Responsible Officials and Planned Corrective Actions: The Town has hired an Accounting Manager and Accounting Clerk to help ensure compliance with such deadlines and understands the importance of meeting the requirements.
2021-006
The Town did not obtained 3 bids for over $10,000 purchases. The Town did use the State's liability to identify eligible vendors but failed to get bids. Cause: The Town has had significant difficulties in retaining both a Town Clerk and Accountant who have the capacity to follow procurement policies. This caused purchases to be made without following required procurement procedures. Effect: The Town is not in compliance with the Uniform Guidance and therefore, the Town bas the possibility of not being able to renew contracts in the future. Recommendation: We recommend that the Town follow the procurement policy to comply with federal guidance. Views of Responsible Officias and Planned Corrective Actions: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2022-004 Procurement - Material Weakness Criteria: The Town must follow the procurement standards et out at 2CFR section 200.318 through 200.326. This requires bids be placed for purchases ranging from $10,000-$250,000. The Town currently has policies in place utilizing the state library listing of approved vendors for potential purchases over $50,000. The CFR does allow an entity to increase the lower limit from $10,000 to $50,000 in certain circumstances. One of the conditions is that the entity qualifies as a low risk entity. The Town currently does not qualify as a low risk entity therefore the Town does not qualify for the increase of the lower limit. Sole source vendors are the exception to this rule. Condition: The Town did not obtained 3 bids for over $10,000 purchases. The Town did use the State's liability to identify eligible vendors but failed to get bids. Cause: The Town has had significant difficulties in retaining both a Town Clerk and Accountant who have the capacity to follow procurement policies. This caused purchases to be made without following required procurement procedures. Effect: The Town is not in compliance with the Uniform Guidance and therefore, the Town bas the possibility of not being able to renew contracts in the future. Recommendation: We recommend that the Town follow the procurement policy to comply with federal guidance. Views of Responsible Officias and Planned Corrective Actions: See Corrective Action Plan.
2022-004 Procurement Criteria: The Town must follow the procurement standards set out at 2CFR Section 200.318 through 200.326. This requires bids to be obtained for purchases ranging from $10,000 - $250,000. The Town currently has policies in place to utilize the state library which is a listing of approved vendors for potential purchases of over $50,000. The CFR does allow an entity to increase the lower limit from $10,000 to $50,000 in certain circumstances. One of the conditions is that the entity qualifies as a lowrisk entity. The Town currently does not qualify as low risk; therefore, the Town does not qualify for the increase of the lower limit from $10,000 to $50,000. Sole source vendors are the exception to this rule. Condition: The Town did not obtain three bids for over $10,000 purchases. Did use the state library to identify eligible vendors but failed to obtain the required three bids. Cause: The Town relied on the state library which is not an approved listing according to the CFR. Effect: The Town is not in compliance with 2CFR Section 200.318 through 200.326 and therefore, the Town has the possibility of not being able to renew contracts in the future. Recommendation: We recommend that the Town obtain the required three bids for purchases over $10,000. Views of Responsible Officials and Planned Corrective Actions: The Town has hired an Asset Support Specialist to help ensure compliance with such requirements and understands the importance of meeting the requirements.
FAC accepted this audit on May 30, 2023 — management decision was due November 30, 2023.
The Town did not submit its 2021 annual audit financial report within the allocated time frame. Cause: Due to turnover in personnel at the Town, the audit was not completed before the deadline. Effect: The Town is not in compliance with the grant agreement with TWDB. Recommendation: We recommend the Town hire the necessary personnel to oversee the finances of the Town to ensure compliance with reporting deadlines. Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2021-005 (2020-006, 2019-004, 2018-005, 2017-006) Grant Compliance Criteria: For municipalities receiving funding from the Texas Water Development Board (TWDB), annual audited financial reports are required to be submitted within 180 days after year end. Condition: The Town did not submit its 2021 annual audit financial report within the allocated time frame. Cause: Due to turnover in personnel at the Town, the audit was not completed before the deadline. Effect: The Town is not in compliance with the grant agreement with TWDB. Recommendation: We recommend the Town hire the necessary personnel to oversee the finances of the Town to ensure compliance with reporting deadlines. Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plan.
2021-005 (2020-006, 2019-004, 2018-005, 2017-006) Grant Compliance Criteria: For municipalities receiving funding from the Texas Water Development Board (TWDB), annual audited financial reports are required to be submitted within 180 days after year end. Condition: The Town did not submit its 2021 annual audit financial report within the allocated time frame. Cause: Due to turnover in personnel at the Town, the audit was not completed before the deadline. Effect: The Town is not in compliance with the grant agreement with TWDB. Recommendation: We recommend the Town hire the necessary personnel to oversee the finances of the Town to ensure compliance with reporting deadlines. Views of Responsible Officials and Planned Corrective Actions: The Town has hired an Accounting Manager and Accounting Clerk to help ensure compliance with such deadlines.
2020-006
The Town has not submitted the data collection form within the specified deadline of June 30, 2022. Cause: The Town has had significant difficulties in retaining both a Town Clerk and Accountant who have the capacity to prepare and analyze financial reports. This caused the audit to be delayed and therefore a late data collection form submission. Effect: The Town is not in compliance with the OMB Circular A-133 and Uniform Guidance and therefore, the Town has the possibility of not being able to renew contracts in the future. Recommendation: We recommend that the Town plan and coordinate a single audit prior to deadline to ensure timely submission of the data collection form. Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2021-006 (2020-007) Data Collection Form: Timely Submission - Significant Deficiency Criteria: The OMB Circular A-133 and Uniform Guidance require entities who spend $750,000 or more in federal awards to obtain a single audit and submit a data collection form either 30 days after receipt of the auditor?s report or nine months after the end of the fiscal year, whichever comes first. Condition: The Town has not submitted the data collection form within the specified deadline of June 30, 2022. Cause: The Town has had significant difficulties in retaining both a Town Clerk and Accountant who have the capacity to prepare and analyze financial reports. This caused the audit to be delayed and therefore a late data collection form submission. Effect: The Town is not in compliance with the OMB Circular A-133 and Uniform Guidance and therefore, the Town has the possibility of not being able to renew contracts in the future. Recommendation: We recommend that the Town plan and coordinate a single audit prior to deadline to ensure timely submission of the data collection form. Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plan.
2021-006 (2020-007) Data Collection Form: Timely Submission - Significant Deficiency Criteria: The OMB Circular A-133 and Uniform Guidance require entities who spend $750,000 or more in federal awards to obtain a single audit and submit a data collection form either 30 days after receipt of the auditor?s report or nine months after the end of the fiscal year, whichever comes first. Condition: The Town has not submitted the data collection form within the specified deadline of June 30, 2022. Cause: The Town has had significant difficulties in retaining both a Town Clerk and Accountant who have the capacity to prepare and analyze financial reports. This caused the audit to be delayed and therefore a late data collection form submission. Effect: The Town is not in compliance with the OMB Circular A-133 and Uniform Guidance and therefore, the Town has the possibility of not being able to renew contracts in the future. Recommendation: We recommend that the Town plan and coordinate a single audit prior to deadline to ensure timely submission of the data collection form. Views of Responsible Officials and Planned Corrective Actions: The Town has hired an Accounting Manager and Accounting Clerk to help ensure compliance with such deadlines and understands the importance of meeting the requirements.
2020-007
FAC accepted this audit on April 3, 2022 — management decision was due October 3, 2022.
The Town did not submit its 2020 annual audit financial report within the allocated time frame. Cause: Due to turnover in personnel at the Town, the audit was not completed before the deadline. Effect: The Town is not in compliance with the grant agreement with TWDB. Recommendation: We recommend the Town hire the necessary personnel to oversee the finances of the Town to ensure compliance with reporting deadlines. Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2020-006 (2019-004, 2018-005, 2017-006) Grant Compliance Criteria: For municipalities receiving funding from the Texas Water Development Board (TWDB), annual audited financial reports are required to be submitted within 180 days after year end. Condition: The Town did not submit its 2020 annual audit financial report within the allocated time frame. Cause: Due to turnover in personnel at the Town, the audit was not completed before the deadline. Effect: The Town is not in compliance with the grant agreement with TWDB. Recommendation: We recommend the Town hire the necessary personnel to oversee the finances of the Town to ensure compliance with reporting deadlines. Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plan.
2020-006 (2019-004, 2018-005, 2017-006) Grant Compliance Criteria: For municipalities receiving funding from the Texas Water Development Board (TWDB), annual audited financial reports are required to be submitted within 180 days after year end. Condition: The Town did not submit its 2020 annual audit financial report within the allocated time frame. Cause: Due to turnover in personnel at the Town, the audit was not completed before the deadline. Effect: The Town is not in compliance with the grant agreement with TWDB. Recommendation: We recommend the Town hire the necessary personnel to oversee the finances of the Town to ensure compliance with reporting deadlines. Views of Responsible Officials and Planned Corrective Actions: The town should be completed the 2020 audit before March 31, 2022 and will begin FY 2021 audit shortly after.
2019-004
The Town has not submitted the data collection form within the specified deadline of June 30, 2021. Cause: The Town has had significant difficulties in retaining both a Town Clerk and Accountant who have the capacity to prepare and analyze financial reports. This caused the audit to be delayed and therefore a late data collection form submission. Effect: The Town is not in compliance with the OMB Circular A-133 and Uniform Guidance and therefore, the Town has the possibility of not being able to renew contracts in the future. Recommendation: We recommend that the Town plan and coordinate a single audit prior to deadline to ensure timely submission of the data collection form. Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴2020-007 Data Collection Form: Timely Submission - Significant Deficiency Criteria: The OMB Circular A-133 and Uniform Guidance require entities who spend $750,000 or more in federal awards to obtain a single audit and submit a data collection form either 30 days after receipt of the auditor?s report or nine months after the end of the fiscal year, whichever comes first. Condition: The Town has not submitted the data collection form within the specified deadline of June 30, 2021. Cause: The Town has had significant difficulties in retaining both a Town Clerk and Accountant who have the capacity to prepare and analyze financial reports. This caused the audit to be delayed and therefore a late data collection form submission. Effect: The Town is not in compliance with the OMB Circular A-133 and Uniform Guidance and therefore, the Town has the possibility of not being able to renew contracts in the future. Recommendation: We recommend that the Town plan and coordinate a single audit prior to deadline to ensure timely submission of the data collection form. Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plan.
2020-007 Data Collection Form: Timely Submission - Significant Deficiency Criteria: The OMB Circular A-133 and Uniform Guidance require entities who spend $750,000 or more in federal awards to obtain a single audit and submit a data collection form either 30 days after receipt of the auditor?s report or nine months after the end of the fiscal year, whichever comes first. Condition: The Town has not submitted the data collection form within the specified deadline of June 30, 2021. Cause: The Town has had significant difficulties in retaining both a Town Clerk and Accountant who have the capacity to prepare and analyze financial reports. This caused the audit to be delayed and therefore a late data collection form submission. Effect: The Town is not in compliance with the OMB Circular A-133 and Uniform Guidance and therefore, the Town has the possibility of not being able to renew contracts in the future. Recommendation: We recommend that the Town plan and coordinate a single audit prior to deadline to ensure timely submission of the data collection form. Views of Responsible Officials and Planned Corrective Actions: Town Clerk will plan and coordinate to ensure submission of the data collection for a single audit before deadline for 2022 audit. Since the town is completing audit 2020, the town has yet to complete audit 2021. If the town has another single audit for 2021, then the submission will not be submitted on a timely manner for June 2022. The town is working hard to get caught up on audits and to be in compliance with the state and federal grants.
FAC accepted this audit on June 28, 2017 — management decision was due December 28, 2017.
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