Texas · Local government · $2M-$10M in federal spending

Blanco County

Johnson City, TX

The FY2023 single audit reports 2 findings: 2 material weaknesses.

No FY2024 single audit on file as of October 30, 2026. For the fiscal year ending September 30, 2024, it was due June 30, 2025, 487 days earlier. It is expected because the FY2023 audit reported $2,289,559 in federal spending; an organization whose federal spending fell below the threshold would not need one.

Score: 16 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	16	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		16	100

Federal funding, FY2023

$2,289,559 in federal awards spent, across 5 programs. Largest funding agencies:

Agency	Spent
Department of the Treasury	$2,170,253
Department of Justice	$83,310
Department of Housing and Urban Development	$19,380

FY2023 audit

FAC record: 2023-09-GSAFAC-0000044311
Fiscal year end: September 30, 2023
Accepted by FAC: June 27, 2024
Federal spending: $2,289,559 · 5 programs
Major programs: 1
Score: 16 of 100

Finding 2023-002

material weakness

Program: CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS (21.027)
Compliance requirement: Procurement and suspension and debarment
FAC record: FY2023 audit on fac.gov

Finding text from the filing

Type of Finding: Material Weakness - Internal Control

Criteria: Uniform Guidance states recipients of Coronavirus State and Local Fiscal Recovery Funds (CLFRF) are responsible for ensuring any procurement using CLFRF funds are consistent with the procurement standards set forth in the Uniform Guidance (2 CFR 200.214).

Condition: The County failed to implement and monitor suspension and debarment procedures to comply with the Uniform Guidance (2 CFR 200.214).

Cause: Procedures were not put in place to monitor the procurement procedures conducted by the independent contractor to assure compliance with the Uniform Guidance standards.

Effect: Contracts may have been awarded to ineligible vendors.

Questioned Costs: None

Recommendation: Procedures should be put in place to monitor and comply with the Uniform Guidance procurement standards.

Views of responsible officials and planned corrective action:

Finding 2023-003

material weakness

Program: CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS (21.027)
Compliance requirement: Procurement and suspension and debarment
FAC record: FY2023 audit on fac.gov

Finding text from the filing

Type of Finding: Material Non-compliance

Criteria: Uniform Guidance procurement standards (2 CFR 200.214) state recipients of Coronavirus State and Local Fiscal Recovery Funds are prohibited from entering into subawards and contracts with parties that are debarred, suspended or otherwise excluded from or ineligible for participation in Federal Assistance programs.

Condition: The County failed to comply with the Uniform Guidance procurement standards (2 CFR 200.214) regarding suspension and debarment.

Cause: The County's procurement procedures did not include procedures for vetting vendors with regard to suspension and debarment from participating in federal assistance programs.

Effect: Contracts may have been awarded to vendors ineligible to participate in the federal assistance program.

Questioned Cost: None

Recommendation: Procedures should be put in place to comply with the Uniform Guidance procurement standards regarding suspension and debarment.

Views of responsible officials and planned corrective action: