City of Keene, Texas: single-audit findings

City of Keene, Texas

Cleburne, 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 September 30, 2024, it was due June 30, 2025, 487 days earlier. It is expected because the FY2023 audit reported $839,180 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	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	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		16	100

Federal funding, FY2023

$839,180 in federal awards spent, across 2 programs. Largest funding agencies:

Agency	Spent
Department of the Treasury	$514,680
Department of Housing and Urban Development	$324,500

FY2023 audit

FAC record: 2023-09-GSAFAC-0000049762
Fiscal year end: September 30, 2023
Accepted by FAC: August 14, 2024
Federal spending: $839,180 · 2 programs
Major programs: 1; qualified opinion on 1
Score: 16 of 100

Finding 2023-005

material weaknessmodified opinion

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

Finding text from the filing

Federal Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Assistance Listing Number: 21.027 Compliance Requirement: Reporting Federal Agency: Department of Treasury Criteria or Specific Requirement: In accordance with the Authoritative Requirement 2 CFR 200.328, 31 CFR section 35.4(c) Reporting and request for other information, and the Consolidated Appropriations Act, (CAA), grantees using SLFRF funds for the eligible uses provided in the 2023 CAA will be required to report on their uses of funds in their Project and Expenditure reports. Condition: Required submission of the Project and Expenditure report during fiscal year 2023 was not submitted prior to the reporting deadline. Questioned Costs: None Context: The City’s Project and Expenditure report was selected for testing and it was noted the City did not submit the required report prior to the reporting deadline. Effect: The City did not submit the required Project and Expenditure report by the reporting deadline as required by the Uniform Guidance. Cause: The City did not have adequate internal controls over reporting requirements to ensure that the required report was submitted prior to the reporting deadline. Identification as a Repeat Finding: N/A Recommendation: Management should implement policies and procedures to ensure required reports are completed and filed by their respective due date in accordance with the grant agreement and the Uniform Guidance. Views of Responsible Officials: We agree with the finding. See separate report for planned corrective actions.