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Texas · Nonprofit · under $2M in federal spending

Williamson County Children's Advocacy Center

Georgetown, TX

The FY2024 single audit reports 1 finding: 1 significant deficiency, 1 with questioned costs.

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 $1,212,311 in federal spending; an organization whose federal spending fell below the threshold would not need one.

Score: 6 of 100 (FY2024 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 dollars315
Going concernauditor included a going-concern paragraph05
Prior-year latenessprior-year audit late or not filed, scored only with a finding05
Score6100

Federal funding, FY2024

$1,212,311 in federal awards spent, across 3 programs. Largest funding agencies:

AgencySpent
Department of Justice$745,421
Department of Health and Human Services$466,890

FY2024 audit

FAC record
2024-09-GSAFAC-0000374363
Fiscal year end
September 30, 2024
Accepted by FAC
June 30, 2025
Federal spending
$1,212,311 · 3 programs
Major programs
1
Score
6 of 100

Finding 2024-001

significant deficiencyquestioned costs

Program
CRIME VICTIM ASSISTANCE (16.575)
Compliance requirement
Allowable costs/cost principles
Questioned costs
no amount stated
FAC record
FY2024 audit on fac.gov
Finding text from the filing

II. Audited Financial Statements Findings

None reported.

III. Findings and Questioned Costs From Major Federal Award Programs Audit

Finding 2024-001: Significant Deficiency in Internal Controls over Allowable Costs

Program: 16.575 – United States Department of Justice, Office of Justice Programs, Office for Victims of Crimes

Passed-through Children’s Advocacy Centers of Texas

Victims of Crime Act (VOCA) Formula

Criteria: WCCAC’s Federal program expenditures must meet the requirements of the Uniform Guidance and be adequately documented.

Condition: During our audit, we noted that there was a lack of internal controls over allowable costs.

Cause: There is a significant deficiency in internal controls over the compliance for the allowable costs/cost principles type of compliance. WCCAC has not properly considered, designed, implemented, maintained and monitored a system of internal controls that reasonably assures the program is in compliance with the allowable costs/cost principles requirements.

Effect or Potential Effect: WCCAC may charge costs to the Federal award that were unallowable in accordance with the allowable costs/cost principles requirements.

Questioned Costs: Amount is below the threshold of $25,000.

Context: Management did not have sufficient controls over allowable costs in place and instances of unallowable costs were discovered.

Recommendation: We recommend WCCAC design and implement internal control procedures that will ensure compliance with the Uniform Guidance and the compliance supplement.

Repeat Finding: No

Views of Responsible Officials: Management agrees with the audit finding and a response is included in the corrective action plan.

I. Prior Year Findings – Financial Statements Audit

None reported (Fiscal year ended September 30, 2023 audit was not subject to Government Auditing Standards and Uniform Guidance).

II. Prior Year Findings – Major Federal Award Programs Audit