Texas · Nonprofit · $2M-$10M in federal spending
Serenity Foundation of Texas
Abilene, TX
The FY2025 single audit reports no findings. Audits on file for FY2023–FY2025: FY2023, FY2024, FY2025.
Score: 0 of 100 (FY2025 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, FY2025
$2,610,087 in federal awards spent, across 1 program. Largest funding agencies:
| Agency | Spent |
|---|
| Department of Health and Human Services | $2,610,087 |
FY2025 audit
- FAC record
- 2025-08-GSAFAC-0000412881
- Fiscal year end
- August 31, 2025
- Accepted by FAC
- April 2, 2026
- Federal spending
- $2,610,087 · 1 program
- Major programs
- 1
- Score
- 0 of 100
No findings reported.
FY2024 audit
- FAC record
- 2024-08-GSAFAC-0000370541
- Fiscal year end
- August 31, 2024
- Accepted by FAC
- May 30, 2025
- Federal spending
- $2,718,235 · 1 program
- Major programs
- 1
- Going concern
- The auditor included a going-concern paragraph.
- Score
- 5 of 100
No findings reported.
FY2023 audit
- FAC record
- 2023-08-GSAFAC-0000037619
- Fiscal year end
- August 31, 2023
- Accepted by FAC
- April 18, 2024
- Federal spending
- $2,767,976 · 1 program
- Major programs
- 1
- Score
- 3 of 100
Finding 2023-001
significant deficiency
- Program
- BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE (93.959)
- Compliance requirement
- Other
- FAC record
- FY2023 audit on fac.gov
Finding text from the filing
Criteria: Pay rate approvel by supervisory personnel and documentation of that approval, was identified to be a key internal control over compliance. Condition: We reviewed a sample of 52 payroll expense transactions that were classified as program costs. Of the 52 transactions tested, 19 did not have appropriate documentation maintained for the approved pay rate. Effect: Inaccurate employee pay rates could result in an improper amount of payroll expense classified as program costs. Cause: Procedures were not in place to ensure that pay rate approval documentation was maintained in each employee file. Recommendation: We recommend the Foundation implement a process to ensure pay rates are approved by the supervisory personnel, and documentation of that approval is maintained in each employee file.