First Step of Wichita Falls, Inc: single-audit findings

First Step of Wichita Falls, Inc

Wichita Falls, TX

The FY2023 single audit reports 1 finding.

No FY2024 single audit on file as of October 30, 2026. For the fiscal year ending August 31, 2024, it was due May 31, 2025, 517 days earlier. It is expected because the FY2023 audit reported $823,158 in federal spending; an organization whose federal spending fell below the threshold would not need one.

Score: 0 of 100 (FY2023 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, FY2023

$823,158 in federal awards spent, across 6 programs. Largest funding agencies:

Agency	Spent
Department of Health and Human Services	$586,141
Department of Justice	$186,191
Department of Housing and Urban Development	$50,826

FY2023 audit

FAC record: 2023-08-GSAFAC-0000403013
Fiscal year end: August 31, 2023
Accepted by FAC: February 20, 2026; submitted 630 days after its due date (May 31, 2024)
Federal spending: $823,158 · 6 programs
Major programs: 1
Score: 0 of 100

Finding 2023-001

other findings

Program: CDBG - ENTITLEMENT GRANTS CLUSTER (14.218); CRIME VICTIM ASSISTANCE (16.575); FAMILY VIOLENCE PREVENTION AND SERVICES/DOMESTIC VIOLENCE SHELTER AND SUPPORTIVE SERVICES (93.671); SOCIAL SERVICES BLOCK GRANT (93.667); TEMPORARY ASSISTANCE FOR NEEDY FAMILIES (93.558); VIOLENCE AGAINST WOMEN FORMULA GRANTS (16.588)
Compliance requirement: Other
FAC record: FY2023 audit on fac.gov

Finding text from the filing

Criteria: In accordance with federal regulations (Uniform Guidance 2 CFR 200), recipients of federal awards are required to submit their single audit within the stipulated timeframe, nine months after the end of the fiscal year. Condition: During the 2023 audit, it was identified that the Organization failed to submit its single audit report for the fiscal year ending August 31, 2023 within the required timeframe, which is a violation of the Uniform Guidance requirements. Effect: The late submission of the single audit report has resulted in a breach of compliance with federal regulations. This non-compliance has the potential to disallow funding for federal agencies. Cause: The delay in submitting the single audit was primarily attributed to a change in financial personnel. Recommendation: We recommend the Organization develop a system of monitoring grant requirements and establish a timeline for meeting deadlines related to reporting in compliance with the Uniform Guidance. Views of responsible official and planned corrective actions: The Organization will prepare for financial statement audits to ensure audits are completed timely.