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

Nolan County Texas

Sweetwater, TX

The FY2025 single audit reports 1 finding: 1 significant deficiency. Audits on file for FY2023–FY2025: FY2023, FY2025.

Score: 8 of 100 (FY2025 audit)

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

PartRulePointsMax
Material weaknesses8 points each024
Significant deficiencies3 points each39
Repeat findings5 points each015
Longest repeat chain2 years 3, 3 years 6, 4 years 9, 5+ years 12012
Modified major-program opinionsqualified 8 each; any adverse or disclaimer 15015
Questioned costsknown amount of $25,000 or more, by share and dollars015
Going concernauditor included a going-concern paragraph05
Prior-year latenessprior-year audit late or not filed, scored only with a finding55
Score8100

Federal funding, FY2025

$1,244,623 in federal awards spent, across 2 programs. Largest funding agencies:

AgencySpent
Department of the Treasury$1,195,673
Department of Justice$48,950

FY2025 audit

FAC record
2025-09-GSAFAC-0000394415
Fiscal year end
September 30, 2025
Accepted by FAC
January 6, 2026
Federal spending
$1,244,623 · 2 programs
Major programs
1
Score
8 of 100

Finding 2025-001

significant deficiency

Program
CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS (21.027)
Compliance requirement
Procurement and suspension and debarment
FAC record
FY2025 audit on fac.gov
Finding text from the filing

Condition: The County did not have a formally adopted written policy, or documented procedures governing its procurement processes. Criteria: Federal and state laws, regulations, and sound business practices require entities to maintain internal controls over procurement. Specifically, Government Accountability Office (GAO) guidance and the Green Book, Standards for Internal Control in the Federal Government, emphasize the need for documenting internal controls, including those related to acquisition processes, to ensure that transactions are executed in accordance with management's directives and applicable laws. Cause: Management did not prioritize the formal development and adoption of a procurement policy. This way primarily due to a lack of awareness regarding the internal control risks associated with undocumented procurement procedures and the assumption that existing informal practices were sufficient. Effect: Without a written procurement policy, the entity is exposed to significant risks of fraud, waste, and abuse. This condition could lead to (1) Noncompliance with regulations: Inconsistent or undocumented procurement actions may not meet the requirements of federal or state grants, potentially leading to questioned costs or the return of funds.; (2) Inefficient use of resources: The absence of a competitive process, such as soliciting multiple bids, can result in higher costs for goods and services; (3) Increased risk of fraud: Weak internal controls over purchasing increase the risk of fraudulent activities, such as collusion, kickbacks, or purchasing from unapproved vendors; (4) Reduced accountability: The lack of documentation prevents a clear audit trail, making it difficult to hold staff accountable for procurement decisions. Recommendation: We recommend that management immediately develop and formally adopt a comprehensive procurement policy and procedures manual. The manual, at a minimum, should include: (1) clear guidelines for soliciting bids and proposals, including requirements for full and open competition; (2) Documentation standards for all procurement actions, including vendor selection rationale and price comparisons; (3) Approval authority levels for different procurement thresholds, and (4) A process for monitoring compliance with the new policy. Management's Response and Corrective Action Plan: Management will draft a policy related to its procurement and will take it to the county commissioners for approval.

FY2023 audit

FAC record
2023-09-GSAFAC-0000015144
Fiscal year end
September 30, 2023
Accepted by FAC
December 27, 2023
Federal spending
$831,918 · 1 program
Major programs
1
Score
0 of 100

No findings reported.