Texas · Nonprofit · under $2M in federal spending

Alliance of Border Collaboratives, Inc.

El Paso, TX

The FY2023 single audit reports 1 finding: 1 material weakness.

No FY2024 single audit on file as of October 30, 2026. For the fiscal year ending December 31, 2024, it was due September 30, 2025, 395 days earlier. It is expected because the FY2023 audit reported $1,161,089 in federal spending; an organization whose federal spending fell below the threshold would not need one.

Score: 8 of 100 (FY2023 audit)

The sum of eight parts, each read from the audit. How the score works.

Part	Rule	Points	Max
Material weaknesses	8 points each	8	24
Significant deficiencies	3 points each	0	9
Repeat findings	5 points each	0	15
Longest repeat chain	2 years 3, 3 years 6, 4 years 9, 5+ years 12	0	12
Modified major-program opinions	qualified 8 each; any adverse or disclaimer 15	0	15
Questioned costs	known amount of $25,000 or more, by share and dollars	0	15
Going concern	auditor included a going-concern paragraph	0	5
Prior-year lateness	prior-year audit late or not filed, scored only with a finding	0	5
Score		8	100

Federal funding, FY2023

$1,161,089 in federal awards spent, across 5 programs. Largest funding agencies:

Agency	Spent
Department of Health and Human Services	$990,041
Department of Housing and Urban Development	$171,048

FY2023 audit

FAC record: 2023-12-GSAFAC-0000065388
Fiscal year end: December 31, 2023
Accepted by FAC: November 19, 2024
Federal spending: $1,161,089 · 5 programs
Major programs: 1
Score: 8 of 100

Finding 2023-002

material weakness

Program: LOW-INCOME HOME ENERGY ASSISTANCE (93.568)
Compliance requirement: Reporting
FAC record: FY2023 audit on fac.gov

Finding text from the filing

Criteria: In accordance with 2 U.S. Code of Federal Regulation (CFR) 200.512, the Organization must submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) no later than 30 days after the date of its audited financial statements or 9 months after the fiscal year end, whichever occurs earlier.

Condition and Context: The federal reporting deadline for the Organization's December 31, 2023 reporting package was September 30, 2024; however, the organization did not issue its single audit reporting package until November 2024.

Effect: Late filing has resulted in noncompliance with timely submission of financial information to grantor agencies.

Cause: The Organization did not have adequate procedures to ensure a timely filing process so that it can submit its single audit reporting package to the FAC no later than nine months after fiscal-year end.

Recommendation: The organization should improve its financial reporting process so that it can submit its single audit reporting package to the F AC no later than nine months after the fiscal year end.

Management Response: Refer to corrective action plan.