CITY OF ROSE CITY, TEXAS: single-audit findings

Score: 3 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	0	24
Significant deficiencies	3 points each	3	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		3	100

Federal funding, FY2024

$818,652 in federal awards spent, across 2 programs. Largest funding agencies:

Agency	Spent
Department of Housing and Urban Development	$699,910
Department of the Treasury	$118,742

FY2024 audit

FAC record: 2024-09-GSAFAC-0000400293
Fiscal year end: September 30, 2024
Accepted by FAC: January 30, 2026; submitted 214 days after its due date (June 30, 2025)
Federal spending: $818,652 · 2 programs
Major programs: 1
Score: 3 of 100

Finding 2024-002

significant deficiencyother matters

Program: COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII (14.228); CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS (21.027)
Compliance requirement: Reporting
FAC record: FY2024 audit on fac.gov

Finding text from the filing

2024-002 Compliance – Control Activities - Reporting Criteria: OMB’s Uniform Guidance 2 CFR 200.512(a) requires a Data Collection form to be filed the earlier of 30 days after receipt of the Single Audit Report of nine months after year-end for those entities expending more than $750,000 of federal funds. Condition: The City of Rose City, Texas did not file the required Data Collection form within the required time period. Cause: Due to catastrophic damage to City services, including infrastructure, caused by back-to-back year Hurricanes, the City of Rose City, Texas was unable to submit the Data Collection form timely and was not in compliance with reporting requirements. Effect: The noncompliance with compliance attributes required under the Uniform Guidance 2 CFR 200 may affect the City of Rose City, Texas’s current grant contracts and the opportunity to qualify for future grants. Recommendation: The City of Rose City, Texas’s governance should adopt and management should implement internal controls over oversight, monitoring and reporting to ensure compliance requirements as per OMB Uniform Guidance 2 CFR 200.