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

CITY OF GROVES, TEXAS

GROVES, TX

The FY2023 single audit reports 2 findings: 2 significant deficiencies.

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 $3,335,103 in federal spending; an organization whose federal spending fell below the threshold would not need one.

Score: 14 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	0	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	8	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, FY2023

$3,335,103 in federal awards spent, across 2 programs. Largest funding agencies:

Agency	Spent
Department of the Treasury	$1,764,864
Department of Housing and Urban Development	$1,570,239

FY2023 audit

FAC record: 2023-09-GSAFAC-0000037929
Fiscal year end: September 30, 2023
Accepted by FAC: April 24, 2024
Federal spending: $3,335,103 · 2 programs
Major programs: 1; qualified opinion on 1
Score: 14 of 100

Finding 2023-001

significant deficiencymodified opinion

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

2023‐001 – Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) United States Department of Treasury, Passed through the Texas Division of Emergency Management. Compliance – Office of Management and Budget Guidance for Grants and Agreements Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards 2 Code Federal Regulations (CFR) Part 200 Procurement Standards (2 CFR 200). Criteria: The City of Groves, Texas is required to adhere to procurement guidelines reflected in the applicable state and federal regulations and conform to 2 CFR 200 procurement requirements. Condition and Context: The City did not comply with section 70914 of the Build America, Buy America (BABA) Act. Cause: The Build America, Buy America (BABA) Act was made effective on May 14, 2022 for the Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) grant. The City was already in the process of preparing bidding documents for an August 3, 2022 bid and did not realize the grant requirements had been changed. Effect: The City did not include the Build America, Buy America (BABA) Act requirements in their August 3, 2022 bid documents. Recommendation: The City should take steps to monitor grants for changes made to the grant requirements after the grant has been awarded. View of Responsible Party: Management concurs with the recommendation. See corrective action plan.

Finding 2023-002

significant deficiencymodified opinion

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

2023‐002 – Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) United States Department of Treasury, Passed through the Texas Division of Emergency Management. Internal Control – Monitoring Criteria: Monitoring should be such that there is an assurance that control activities are being performed in a timely manner. Condition and Context: The procedures in place did not include proper monitoring of changes made to the program requirements. Cause: The City was not effectively monitoring for grant changes. Effect: The City did not include the Build America, Buy America (BABA) Act requirements in their August 3, 2022 bid documents. Recommendation: The City should take steps to monitor grants for changes made to the grant requirements after the grant has been awarded. View of Responsible Party: Management concurs with the recommendation. See corrective action plan.