EIN: 756001157
UEI: TX7HU3NN4UJ7
Audited by: Condley & Company, LLP.
Oversight agency: 21 [Department of the Treasury]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 23, 2024. 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 July 23, 2024 (776 days ago).
What is a management decision? →During the 2022 audit of cash balances, instances of uncollateralized deposits were discovered as stated in Note 4 of the Notes to Financial Statements. Effect: Public funds are not collateralized due to County funds exceeding FDIC insurance coverage and pledged securities being not sufficient to cover the remaining balance. Cause: County Treasurer does not have access to review bank balances for all funds in the custody of the County. Recommendation: We recommend the County review bank balances and maintain pledged securities sufficient to cover all deposits of public funds. Views of responsible official and planned corrective actions: The County Treasurer will gain online access to all bank statements via the online banking platform. The County Judge will prepare a memo to present to all departments that deposit cash to notify the County Treasurer when there is a large, unexpected deposit that is to be made. In this case, the County Treasurer or her assistant, if she is not available, will notify the bank of the large deposit in order to ensure that all funds are covered by pledged securities. In addition to the controls being put in place, the Bank has agreed to start sending monthly pledge reports to the County Treasurer to ensure that pledges are maintained in order to cover bank balances. The County Treasurer will review these reports monthly to ensure compliance.
Show full finding ▾Hide full finding ▴Criteria: In accordance with Texas Government Code Title 10, Subtitle F, Chapter 2257, a deposit of public funds shall be secured by eligible securities to the extent and in the manner required by Government Code. Condition: During the 2022 audit of cash balances, instances of uncollateralized deposits were discovered as stated in Note 4 of the Notes to Financial Statements. Effect: Public funds are not collateralized due to County funds exceeding FDIC insurance coverage and pledged securities being not sufficient to cover the remaining balance. Cause: County Treasurer does not have access to review bank balances for all funds in the custody of the County. Recommendation: We recommend the County review bank balances and maintain pledged securities sufficient to cover all deposits of public funds. Views of responsible official and planned corrective actions: The County Treasurer will gain online access to all bank statements via the online banking platform. The County Judge will prepare a memo to present to all departments that deposit cash to notify the County Treasurer when there is a large, unexpected deposit that is to be made. In this case, the County Treasurer or her assistant, if she is not available, will notify the bank of the large deposit in order to ensure that all funds are covered by pledged securities. In addition to the controls being put in place, the Bank has agreed to start sending monthly pledge reports to the County Treasurer to ensure that pledges are maintained in order to cover bank balances. The County Treasurer will review these reports monthly to ensure compliance.
The County Treasurer will gain online access to all bank statements via the online banking platform. The County Judge will prepare a memo to present to all departments that deposit cash to notify the County Treasurer when there is a large, unexpected deposit that is to be made. In this case, the County Treasurer or her assistant, if she is not available, will notify the bank of the large deposit in order to ensure that all funds are covered by pledged securities. In addition to the controls put in place, the Bank has agreed to start sending monthly pledge reports to the County Treasurer to ensure that pledges are maintained in order to cover bank balances. The County Treasurer will review these reports monthly to ensure compliance.
2021-001
FAC accepted this audit on January 23, 2024 — management decision was due July 23, 2024.
During the 2021 audit of cash balances, instances of uncollateralized deposits were discovered as stated in Note 4 of the Notes to Financial Statements. Effect: Public funds are not collateralized due to County funds exceeding FDIC insurance coverage and pledged securities were not sufficient to cover the remaining balance. Cause: County Treasurer does not have access to review bank balances for all funds in custody of the County. Recommendation: We recommend the County review bank balances and maintain pledged securities sufficient to cover all deposits of public funds. Views of responsible official and planned corrective ations:The County Treasurer will gain online access to all bank statements via the online banking platform. The County Judge will prepare a memo to present to all departments that deposit cash to notify the County Treasurer when there is a large, unexpected deposit that is to be made. In this case, the County Treasurer or her assistant, if she is not available, will notify the bank of the large deposit in order to ensure that all funds are covered by pledged securities. In addition to the controls being put in place, the Bank has agreed to start sending monthly pledge reports to the County Treasurer to ensure that pledges are maintained in order to cover bank balances. The County Treasurer will review these reports monthly to ensure compliance.
Show full finding ▾Hide full finding ▴Criteria: In accordance with Texas Government Code Title 10, Subtitle F, Chapter 2257, a deposit of public funds shall be secured by eligible securities to the extent and in the manner required by Government Code. Condition: During the 2021 audit of cash balances, instances of uncollateralized deposits were discovered as stated in Note 4 of the Notes to Financial Statements. Effect: Public funds are not collateralized due to County funds exceeding FDIC insurance coverage and pledged securities were not sufficient to cover the remaining balance. Cause: County Treasurer does not have access to review bank balances for all funds in custody of the County. Recommendation: We recommend the County review bank balances and maintain pledged securities sufficient to cover all deposits of public funds. Views of responsible official and planned corrective ations:The County Treasurer will gain online access to all bank statements via the online banking platform. The County Judge will prepare a memo to present to all departments that deposit cash to notify the County Treasurer when there is a large, unexpected deposit that is to be made. In this case, the County Treasurer or her assistant, if she is not available, will notify the bank of the large deposit in order to ensure that all funds are covered by pledged securities. In addition to the controls being put in place, the Bank has agreed to start sending monthly pledge reports to the County Treasurer to ensure that pledges are maintained in order to cover bank balances. The County Treasurer will review these reports monthly to ensure compliance.
The County Treasurer will gain online access to all bank statements via the online banking platform. The County Judge will prepare a memo to present to all departments that deposit cash to notify the County Treasurer when there is a large, unexpected deposit that is to be made. In this case, the County Treasurer or her assistant, if she is not available, will notify the bank of the large deposit in order to ensure that all funds are covered by pledged securities. In addition to the controls being put in place, the Bank has agreed to start sending monthly pledge reports to the County Treasurer to ensure that pleges are maintained in order to cover bank balances. The County Treasurer will review these reports monthly to ensure compliance.
During the 2021 audit, it was identified that the organization failed to submit its single audit report for the fiscal year ending December 31, 2021 within the required timeframe, which is a violation of the Uniform Guidance requirements. Effect: The late submission of the single audit report has resulted in a breach of compliance with federal regulations. This non-compliance has the potential to disallow funding from federal agencies. Cause: The delay in submitting the single audit report was primarily attributed to a change in auditor with little notice and the search for a replacement auditor took longer than expected. Recommendation: We recommend the County develop a system of monitoring grant requirements and establish a timeline for meeting deadlines related to reporting in compliance with the Uniform Guidance. Views of responsible official and planned corrective actions: The County will begin tracking grant receipts and expenditures through the County Judge’s office and put checks and balances in place with duplicate tracking by the County Treasurer. Grants will be tracked in an excel spreadsheet by State and Federal grant expenditures to ensure that the County is overseeing grants in a way that it will be prepared in the event that a single audit is triggered in any given year.
Show full finding ▾Hide full finding ▴Criteria: In accordance with federal regulations (Uniform Guidance 2 CFR 200), recipients of federal awards are required to submit their single audit within the stipulated timeframe, usually nine months after the end of the fiscal year. Condition: During the 2021 audit, it was identified that the organization failed to submit its single audit report for the fiscal year ending December 31, 2021 within the required timeframe, which is a violation of the Uniform Guidance requirements. Effect: The late submission of the single audit report has resulted in a breach of compliance with federal regulations. This non-compliance has the potential to disallow funding from federal agencies. Cause: The delay in submitting the single audit report was primarily attributed to a change in auditor with little notice and the search for a replacement auditor took longer than expected. Recommendation: We recommend the County develop a system of monitoring grant requirements and establish a timeline for meeting deadlines related to reporting in compliance with the Uniform Guidance. Views of responsible official and planned corrective actions: The County will begin tracking grant receipts and expenditures through the County Judge’s office and put checks and balances in place with duplicate tracking by the County Treasurer. Grants will be tracked in an excel spreadsheet by State and Federal grant expenditures to ensure that the County is overseeing grants in a way that it will be prepared in the event that a single audit is triggered in any given year.
The County will begin to track grant receipts and expenditures through the County Judge's office and put checks and balances in place with duplicate tracking by the County Treasurer. Grants will be tracked in an excel spreadsheet by State and Federal grant expenditures to ensure that the County is overseeing grants in a way that it will be prepared in the event that a siingle audit is triggered in any given year.
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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