Texas · Nonprofit · under $2M in federal spending

Cat Spring Volunteer Fire Department

Cat Spring, TX

The FY2024 single audit reports 1 finding: 1 material weakness.

Score: 8 of 100 (FY2024 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, FY2024

$958,758 in federal awards spent, across 1 program. Largest funding agencies:

Agency	Spent
Department of Homeland Security	$958,758

FY2024 audit

FAC record: 2024-12-GSAFAC-0000382173
Fiscal year end: December 31, 2024
Accepted by FAC: September 30, 2025
Federal spending: $958,758 · 1 program
Major programs: 1
Score: 8 of 100

Finding 2024-001

material weakness

Program: ASSISTANCE TO FIREFIGHTERS GRANT (97.044)
Compliance requirement: Other
FAC record: FY2024 audit on fac.gov

Finding text from the filing

The Department does not have written policies, procedures, and standards of conduct for federal awards as required by Title 2 U.S. Code of Federal Regulations Part 20, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) Subparts D- Post Federal Award Requirements and E-Cost Principles. The Uniform Guidance requires the Department to have written policies, procedures and standards of conduct for federal awards.