Texas · Local government · $10M-$50M in federal spending
City of Bruceville-Eddy
Eddy, TX
The FY2025 single audit reports 3 findings: 1 material weakness, 2 significant deficiencies.
Score: 14 of 100 (FY2025 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 | 6 | 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 | | 14 | 100 |
Federal funding, FY2025
$12,396,784 in federal awards spent, across 2 programs. Largest funding agencies:
| Agency | Spent |
|---|
| Department of Agriculture | $12,369,284 |
| Department of Housing and Urban Development | $27,500 |
FY2025 audit
- FAC record
- 2025-09-GSAFAC-0000415183
- Fiscal year end
- September 30, 2025
- Accepted by FAC
- April 8, 2026
- Federal spending
- $12,396,784 · 2 programs
- Major programs
- 1
- Score
- 14 of 100
Finding 2025-001
significant deficiency
- Program
- WATER AND WASTE DISPOSAL SYSTEMS FOR RURAL COMMUNITIES (10.760)
- Compliance requirement
- Other
- FAC record
- FY2025 audit on fac.gov
Finding text from the filing
Condition: At the end of the fiscal year under audit the funds held in the sewer fund
interest and sinking account did not meet the balance requirements under
section 7(d) of Ordinance No. O 6-17-2024-1, and the account was under
funded by approximately $442,736.
Criteria: Requirements under section 7(d) of Ordinance No. O 6-17-2024-1
authorizing the issuance of a Texas combination tax and revenue certificate
of obligation with the United States Department of Agriculture.
Cause of Condition: Funds were not deposited or transferred into the Revenue bond 2024
interest and sinking account to meet the balance requirements.
Effect of Condition: Effect is a state of material non-compliance with the established debt
covenants.
Recommendation: Deposit or transfer funds from system revenues or ad valorem taxes into
the designated interest and sinking account in order to bring the balance of
the account into compliance with the debt covenant.
Finding 2025-002
significant deficiency
- Program
- WATER AND WASTE DISPOSAL SYSTEMS FOR RURAL COMMUNITIES (10.760)
- Compliance requirement
- Other
- FAC record
- FY2025 audit on fac.gov
Finding text from the filing
Condition: The City has not adopted written policies or procedures regarding the
determination of allowable costs in accordance with Uniform Guidance.
Criteria: CFR 200.302(b)(7)
Cause of Condition: Unfamiliarity with requirements stated in 2 CFR 200 of Uniform
Guidance.
Effect of Condition: Effect is a state of non-compliance which may impact future grant awards
or failure to identify and reject un-allowed costs charged to grant programs.
Recommendation: Adopt policies and procedures to become compliant with Uniform
Guidance.
Finding 2025-003
material weakness
- Program
- WATER AND WASTE DISPOSAL SYSTEMS FOR RURAL COMMUNITIES (10.760)
- Compliance requirement
- Other
- FAC record
- FY2025 audit on fac.gov
Finding text from the filing
Condition: The City has not adopted procedures (controls) to ensure compliance with
2 CFR 200 regarding the preparation and completion of the schedule of
expenditures of federal awards and the accompanying notes and
disclosures required by Uniform Guidance.
Criteria: 2 CFR 200.510(b)
Cause of Condition: Unfamiliarity with requirements stated in 2 CFR 200 of Uniform
Guidance.
Effect of Condition: Effect is potential errors in reporting and preparation of the schedule of
expenditures of federal awards which could cause non-compliance with 2
CFR 200.
Recommendation: Adopt and implement procedures (controls) to become compliant with
Uniform Guidance.