Texas · Local government · under $2M in federal spending
Presidio County, Texas
Marfa, TX
The FY2023 single audit reports 1 finding.
No FY2024 single audit on file as of October 30, 2026. For the fiscal year ending September 30, 2024, it was due June 30, 2025, 487 days earlier. It is expected because the FY2023 audit reported $1,438,189 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 | 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, FY2023
$1,438,189 in federal awards spent, across 5 programs. Largest funding agencies:
| Agency | Spent |
|---|
| Department of the Treasury | $1,269,116 |
| Department of Homeland Security | $124,444 |
| Department of Transportation | $31,000 |
FY2023 audit
- FAC record
- 2023-09-GSAFAC-0000369977
- Fiscal year end
- September 30, 2023
- Accepted by FAC
- May 29, 2025; submitted 333 days after its due date (June 30, 2024)
- Federal spending
- $1,438,189 · 5 programs
- Major programs
- 1
- Score
- 0 of 100
Finding 2023-007
other matters
- Program
- AIRPORT IMPROVEMENT PROGRAM, INFRASTRUCTURE INVESTMENT AND JOBS ACT PROGRAMS, AND COVID-19 AIRPORTS PROGRAMS (20.106); CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS (21.027); EQUITABLE SHARING (21.016); HAVA ELECTION SECURITY GRANTS (90.404); HOMELAND SECURITY GRANT PROGRAM (97.067)
- Compliance requirement
- Other
- FAC record
- FY2023 audit on fac.gov
Finding text from the filing
2023-007 All Federal Programs - Compliance - Data Collection Form
Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a).
Condition Found: The County did not submit the data collection form to the Federal Clearinghouse Single Audit by the required due date, June 30, 2024, in accordance with the federal requirements.
Effect: The County is not in compliance with federal requirements.
Cause: The County Auditor retired and the position was vacant for several months.
Questioned Costs/Basis: N/A
Context: One out of one required submissions for FY 2023 due June 30, 2024.
Repeat Finding: No
Recommendation: We recommend the County submit the data collection form upon completion of the audit for the fiscal year ended September 30, 2023.
View of responsible officials: See Corrective Action Plan.