Texas · Nonprofit · $2M-$10M in federal spending
SOUTHERN GATEWAY PUBLIC GREEN FOUNDATION
DALLAS, TX
The FY2025 single audit reports 1 finding: 1 significant deficiency. Audits on file for FY2023–FY2025: FY2024, FY2025.
Score: 8 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 | 3 | 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 | 5 | 5 |
| Score | | 8 | 100 |
Federal funding, FY2025
$3,647,144 in federal awards spent, across 1 program. Largest funding agencies:
| Agency | Spent |
|---|
| Department of Housing and Urban Development | $3,647,144 |
FY2025 audit
- FAC record
- 2025-09-GSAFAC-0000424412
- Fiscal year end
- September 30, 2025
- Accepted by FAC
- July 17, 2026
- Federal spending
- $3,647,144 · 1 program
- Major programs
- 1
- Score
- 8 of 100
Finding 2025-001
significant deficiency
- Program
- ECONOMIC DEVELOPMENT INITIATIVE, COMMUNITY PROJECT FUNDING, AND MISCELLANEOUS GRANTS (14.251)
- Compliance requirement
- Reporting
- FAC record
- FY2025 audit on fac.gov
Finding text from the filing
Finding 2025‐001: Reporting – Significant deficiency in internal controls over compliance and
compliance finding.
Criteria: Under this grant program, the Foundation is required to complete semi‐annual
performance reports in the Disaster Recovery Grant Reporting (DRGR) system.
Condition: During reporting testing, it was noted that the Foundation had not completed or
submitted the required performance reports during the year.
Cause: The Foundation didn’t implement an effective control for ensuring the required
reporting under the grant was completed and submitted timely.
Effect: Internal control was not properly designed to identify the required reporting and
prevent noncompliance, and the Foundation was not in compliance with the reporting
requirement.
Recommendation: The Foundation should implement internal controls over the reporting
process that ensures the required reporting is submitted in a timely manner. In addition, the
Foundation should ensure grant agreements are reviewed in detail so no required reporting is
overlooked.
Management’s Response: See corrective action plan
FY2024 audit
- FAC record
- 2024-09-GSAFAC-0000423274
- Fiscal year end
- September 30, 2024
- Accepted by FAC
- June 30, 2026; submitted 365 days after its due date (June 30, 2025)
- Federal spending
- $4,102,856 · 1 program
- Major programs
- 1
- Score
- 0 of 100
No findings reported.