Texas · Local government · under $2M in federal spending
City of Wilmer
Wilmer, TX
The FY2024 single audit reports 2 findings: 2 material weaknesses.
No FY2025 single audit on file as of October 30, 2026. For the fiscal year ending September 30, 2025, it was due June 30, 2026, 122 days earlier. It is expected because the FY2024 audit reported $1,256,139 in federal spending; an organization whose federal spending fell below the threshold would not need one.
Score: 16 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 | 16 | 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 | | 16 | 100 |
Federal funding, FY2024
$1,256,139 in federal awards spent, across 1 program. Largest funding agencies:
| Agency | Spent |
|---|
| Department of Transportation | $1,256,139 |
FY2024 audit
- FAC record
- 2024-09-GSAFAC-0000374328
- Fiscal year end
- September 30, 2024
- Accepted by FAC
- June 30, 2025
- Federal spending
- $1,256,139 · 1 program
- Major programs
- 1
- Score
- 16 of 100
Finding 2024-001
material weakness
- Program
- HIGHWAY PLANNING AND CONSTRUCTION (20.205)
- Compliance requirement
- Other
- FAC record
- FY2024 audit on fac.gov
Finding text from the filing
Criteria: The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards 2 CFR 200 (Uniform Guidance), requires auditees to prepare a Schedule of Expenditures of Federal Awards, (SEFA) for the period covered by the auditee’s financial statements.
Condition and Context: For the year ended September 30, 2024, the City did not prepare a SEFA in a timely manner resulting in potential delays in completing the audit.
Cause: The City’s finance department personnel has experienced significant turnover during and subsequent to the fiscal year under audit.
Effect or Potential Effect: The delay in producing the SEFA may have a range of effects from the loss of “low-risk auditee status”, increased compliance costs to the loss of eligibility for future grant funding and potentially fines or the requirement to return federal funds.
Recommendation: The governing body and management of the City should ensure that finance personnel have suitable skills, knowledge and experience (SKE) to be able to draft a complete and accurate SEFA in the early stages of planning and preparing for the audit. Additional training should be provided to finance personnel to insure that these SKE’s are not negatively impacted in the event of future turnover.
Finding 2024-002
material weakness
- Program
- HIGHWAY PLANNING AND CONSTRUCTION (20.205)
- Compliance requirement
- Other
- FAC record
- FY2024 audit on fac.gov
Finding text from the filing
Criteria: The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards 2 CFR 200 (Uniform Guidance), requires auditees to prepare a Schedule of Expenditures of Federal Awards, (SEFA) for the period covered by the auditee’s financial statements.
Condition and Context: For the year ended September 30, 2024, the City did not prepare a SEFA in a timely manner resulting in potential delays in completing the audit.
Cause: The City’s finance department personnel has experienced significant turnover during and subsequent to the fiscal year under audit.
Effect or Potential Effect: The delay in producing the SEFA may have a range of effects from the loss of “low-risk auditee status”, increased compliance costs to the loss of eligibility for future grant funding and potentially fines or the requirement to return federal funds.
Recommendation: The governing body and management of the City should ensure that finance personnel have suitable skills, knowledge and experience (SKE) to be able to draft a complete and accurate SEFA in the early stages of planning and preparing for the audit. Additional training should be provided to finance personnel to insure that these SKE’s are not negatively impacted in the event of future turnover.