Texas · Local government · under $2M in federal spending
Village of Vinton, Texas
Vinton, TX
The FY2024 single audit reports 1 finding: 1 repeat. Audits on file for FY2023–FY2025: FY2023, FY2024.
No FY2025 single audit on file as of October 30, 2026. For the fiscal year ending September 30, 2025, it was due June 30, 2026, 122 days earlier. It is expected because the FY2024 audit reported $1,745,730 in federal spending; an organization whose federal spending fell below the threshold would not need one.
Score: 16 of 100 (FY2024 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 | 5 | 15 |
| Longest repeat chain | 2 years 3, 3 years 6, 4 years 9, 5+ years 12 | 6 | 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 | | 16 | 100 |
Federal funding, FY2024
$1,745,730 in federal awards spent, across 5 programs. Largest funding agencies:
| Agency | Spent |
|---|
| Environmental Protection Agency | $1,377,096 |
| Department of the Treasury | $229,005 |
| Department of Transportation | $139,629 |
FY2024 audit
- FAC record
- 2024-09-GSAFAC-0000409533
- Fiscal year end
- September 30, 2024
- Accepted by FAC
- March 24, 2026; submitted 267 days after its due date (June 30, 2025)
- Federal spending
- $1,745,730 · 5 programs
- Major programs
- 1
- Score
- 16 of 100
Finding 2024-002
repeat findingother matters
- Program
- BROWNFIELDS MULTIPURPOSE, ASSESSMENT, REVOLVING LOAN FUND, AND CLEANUP COOPERATIVE AGREEMENTS (66.818); CLEAN WATER STATE REVOLVING FUND (66.458); CONGRESSIONALLY MANDATED PROJECTS (66.202); CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS (21.027); HIGHWAY PLANNING AND CONSTRUCTION (20.205)
- Compliance requirement
- Other
- Repeat
- Chain of 3 audit years; prior finding 2023-003
- FAC record
- FY2024 audit on fac.gov
Finding text from the filing
2024-002 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: For the fiscal year ended September 30, 2023, the Village did not submit the data collection form to the Federal Clearinghouse by the required due date of June 30, 2024, in accordance with the federal requirements. In addition, due to the late issuance of the 2024 fiscal year audit, the submission deadline for fiscal year 2024 of June 30, 2025 has passed and as such, the Village did not meet the submission deadline.
Cause: The Village fell behind in completing its financial reporting duties due in large part to turnover in personnel. As such, financial reporting fell behind.
Effect: The Village is not in compliance with federal requirements.
Questioned Costs/Basis: N/A
Context: One out of one required submissions for FY 2023 and future submissions applicable to FY 2024.
Repeat Finding: Yes
Recommendation: We recommend the Village submit the data collection form within the time frame required by the Uniform Guidance.
View of Responsible Officials: See Corrective Action Plan.
FY2023 audit
- FAC record
- 2023-09-GSAFAC-0000367062
- Fiscal year end
- September 30, 2023
- Accepted by FAC
- April 23, 2025; submitted 297 days after its due date (June 30, 2024)
- Federal spending
- $2,946,611 · 5 programs
- Major programs
- 2
- Score
- 13 of 100
Finding 2023-003
repeat findingother matters
- Program
- CLEAN WATER STATE REVOLVING FUND CLUSTER (66.458); CONGRESSIONALLY MANDATED PROJECTS (66.202); CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS (21.027); HIGHWAY PLANNING AND CONSTRUCTION (20.205); WATER AND WASTE DISPOSAL SYSTEMS FOR RURAL COMMUNITIES (10.760)
- Compliance requirement
- Other
- Repeat
- Chain of 2 audit years; prior finding 2022-004
- FAC record
- FY2023 audit on fac.gov
Finding text from the filing
2023-003 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: For the fiscal year ended September 30, 2022, the Village did not submit the data collection form to the Federal Clearinghouse by the required due date of June 30, 2023, in accordance with the federal requirements. In addition, due to the late issuance of the 2023 fiscal year audit, the submission deadline for FY 2023 of June 30, 2024 has passed and as such, the Village did not meet the submission deadline.
Cause: The Village fell behind in completing its financial reporting duties due in large part to turnover in personnel. As such, financial reporting fell behind.
Effect: The Village is not in compliance with federal requirements.
Questioned Costs/Basis: N/A
Context: One out of one required submissions for FY 2022 and future submissions applicable to FY 2023.
Repeat Finding: Yes
Recommendation: We recommend the Village submit the data collection form within the time frame required by the Uniform Guidance.
View of Responsible Officials: See Corrective Action Plan.