Texas · Nonprofit · under $2M in federal spending
LAND MANOR, INC.
BEAUMONT, TX
The FY2023 single audit reports 3 findings: 2 significant deficiencies, 3 repeat.
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 $1,097,493 in federal spending; an organization whose federal spending fell below the threshold would not need one.
Score: 29 of 100 (FY2023 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 | 6 | 9 |
| Repeat findings | 5 points each | 15 | 15 |
| Longest repeat chain | 2 years 3, 3 years 6, 4 years 9, 5+ years 12 | 3 | 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 | 5 | 5 |
| Score | | 29 | 100 |
Federal funding, FY2023
$1,097,493 in federal awards spent, across 1 program. Largest funding agencies:
| Agency | Spent |
|---|
| Department of Health and Human Services | $1,097,493 |
FY2023 audit
- FAC record
- 2023-08-GSAFAC-0000424495
- Fiscal year end
- August 31, 2023
- Accepted by FAC
- July 20, 2026; submitted 780 days after its due date (May 31, 2024)
- Federal spending
- $1,097,493 · 1 program
- Major programs
- 1
- Score
- 29 of 100
Finding 2023-003
repeat findingother matters
- Program
- BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE (93.959)
- Compliance requirement
- Special tests and provisions
- Repeat
- Chain of at least 2 audit years; prior finding 2022-003
- FAC record
- FY2023 audit on fac.gov
Finding text from the filing
Block Grant for Prevention and Treatment of Substance Abuse (CFDA 93.959) U.S. Department of Health and Human Services, Passed through Texas Health and Human Services Commission, Contract No. HHS000663700139, Treatment Adult Services (TRA) Outpatient and Residential and Contract No. HHS000663700187, Treatment Female Services (TRF) Outpatient and Residential.
Compliance – Special Testing
Criteria: TRA and TRF– Intensive Residential Program requires client follow up 60-90 days after plan completion.
Condition and Context: Of 20 client files reviewed, (which represented 209 required components) 3 contained no discharge summary, 8 contained no discharge follow-up and 7 lacked a checklist that allows for monitoring.
Cause: See explanation of Findings 2023-001.
Effect: Lack of documentation of progress notes and discharge summary prevents accumulation of meaningful success rate statistics.
Recommendation: Management should emphasize the need to complete and document each program requirement.
View of Responsible Party: Management concurs with recommendation. See Corrective Action Plan.
Finding 2023-004
significant deficiencyrepeat finding
- Program
- BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE (93.959)
- Compliance requirement
- Other
- Repeat
- Chain of at least 2 audit years; prior finding 2022-004
- FAC record
- FY2023 audit on fac.gov
Finding text from the filing
Block Grant for Prevention and Treatment of Substance Abuse (CFDA 93.959) U.S. Department of Health and Human Services, Passed through Texas Health and Human Services Commission, Contract No. HHS000663700139 (TRA) and Contract No. HHS000663700187 (TRF)
Internal Control – Control Activities
Criteria: Control Activities should be such that program compliance requirements are met on a timely basis and required reporting occurs contemporaneously.
Condition, Cause and Effect: See Findings 2023-002.
Recommendation: See Findings 2023-003.
View of Responsible Party: Management concurs with recommendation. See Corrective Action Plan.
Finding 2023-005
significant deficiencyrepeat finding
- Program
- BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE (93.959)
- Compliance requirement
- Other
- Repeat
- Chain of at least 2 audit years; prior finding 2022-005
- FAC record
- FY2023 audit on fac.gov
Finding text from the filing
Block Grant for Prevention and Treatment of Substance Abuse (CFDA 93.959) U.S. Department of Health and Human Services, Passed through Texas Health and Human Services Commission, Contract No. HHS000663700139 (TRA) and Contract No. HHS000663700187 (TRF)
Internal Control – Monitoring
Criteria: Monitoring should be such that there is an assurance that control activities are being performed in a timely manner.
Condition: Monitoring activities were not performed on regular contemporaneous basis.
Cause: As was the case with Control Environment and Monitoring as referenced in Findings 2023-001 and 2023-002, Monitoring of Federal Program Compliance was negatively impacted by staff focus and failure to assign responsibility for the monitoring process.
Effect: As a result of these conditions, deficiencies in Program Compliance were not recognized on a timely basis.
Recommendation: Management should consider establishing a formal monthly compliance review checklist including but not limited to program, compliance step, preparer initials, and date.
View of Responsible Party: Management concurs with recommendation. See Corrective Action Plan.