Texas · Local government · under $2M in federal spending
COUNTY OF RUSK
HENDERSON, TX
The FY2025 single audit reports no findings. Audits on file for FY2023–FY2025: FY2023, FY2024, FY2025.
Score: 0 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 | 0 | 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 | | 0 | 100 |
Federal funding, FY2025
$1,615,153 in federal awards spent, across 6 programs. Largest funding agencies:
| Agency | Spent |
|---|
| Department of the Treasury | $1,118,525 |
| Department of Transportation | $362,609 |
| Department of Homeland Security | $61,175 |
FY2025 audit
- FAC record
- 2025-12-GSAFAC-0000422120
- Fiscal year end
- December 31, 2025
- Accepted by FAC
- June 24, 2026
- Federal spending
- $1,615,153 · 6 programs
- Major programs
- 1
- Score
- 0 of 100
No findings reported.
FY2024 audit
- FAC record
- 2024-12-GSAFAC-0000381529
- Fiscal year end
- December 31, 2024
- Accepted by FAC
- September 23, 2025
- Federal spending
- $2,719,748 · 5 programs
- Major programs
- 1
- Score
- 0 of 100
No findings reported.
FY2023 audit
- FAC record
- 2023-12-GSAFAC-0000377396
- Fiscal year end
- December 31, 2023
- Accepted by FAC
- August 11, 2025; submitted 315 days after its due date (September 30, 2024)
- Federal spending
- $7,594,739 · 5 programs
- Major programs
- 2
- Score
- 8 of 100
Finding 2023-002
significant deficiency
- 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
Information on the Federal Program: Coronavirus State and Local Fiscal Recovery Funds (SLFRF) – 21.027
Compliance Requirements: Reporting – Timely Submission
Type of Finding: Significant deficiency.
Criteria: In accordance with 2 CFR 200.328 and the U.S. Department of the Treasury’s SLFRF Compliance
and Reporting Guidance, recipients must submit accurate and timely Project and Expenditure Reports by the
due dates established by Treasury. Additionally, under 2 CFR 200.303, recipients must establish and maintain
effective internal controls over compliance with federal award requirements.
Condition: The County did not submit two quarterly Project & Expenditure Reports to the U.S. Department
of the Treasury within the required deadlines during 2023 for the SLFRF program.
Questioned Costs: $0
Effect: Noncompliance with federal reporting requirements. However, the reports were ultimately submitted
and accepted.
Cause: Internal control process failure.
Repeat Finding: No
Recommendation: Management should implement procedures to ensure timely submission of all required
SLFRF reports.
Management’s Response: We agree with this finding and recommendation. Please see attached action plan
related to this finding in this report.