Texas · Local government · under $2M in federal spending

Culberson County, Texas

Van Horn, TX

The FY2024 single audit reports 1 finding.

Score: 0 of 100 (FY2024 audit)

The sum of eight parts, each read from the audit. How the score works.

Part	Rule	Max
Material weaknesses	8 points each	24
Significant deficiencies	3 points each	9
Repeat findings	5 points each	15
Longest repeat chain	2 years 3, 3 years 6, 4 years 9, 5+ years 12	12
Modified major-program opinions	qualified 8 each; any adverse or disclaimer 15	15
Questioned costs	known amount of $25,000 or more, by share and dollars	15
Going concern	auditor included a going-concern paragraph	5
Prior-year lateness	prior-year audit late or not filed, scored only with a finding	5
Score		100

Federal funding, FY2024

$877,584 in federal awards spent, across 2 programs. Largest funding agencies:

Agency	Spent
Department of the Treasury	$676,878
Department of the Interior	$200,706

FY2024 audit

FAC record: 2024-09-GSAFAC-0000351791
Fiscal year end: September 30, 2024
Accepted by FAC: February 10, 2025
Federal spending: $877,584 · 2 programs
Major programs: 1
Score: 0 of 100

Finding 2024-001

other findings

Program: CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS (21.027)
Compliance requirement: Activities allowed or unallowed; Allowable costs/cost principles
FAC record: FY2024 audit on fac.gov

Finding text from the filing

Condition and Effect– The County’s current policy for purchase of equipment >= $50,000 be purchased through “Buy Board” contract to ensure compliance with Federal regulations for procurement and monitoring of vendors for suspension and debarment. However; Federal regulations establish a “micro purchases” threshold of $10,000 for simplified acquisition procedures. There is provision for grantees to establish a higher threshold up to $50,000 on an annual basis and grantee must maintain self-certification documentation to clearly describe justification including a risk assessment. The County was unable to provide such documentation. The performance of the County’s current policy resulted in $320,967 of $426,837 in purchases >= $10,000 not being subjected to procurement or vendor suspension and debarment monitoring.