FAC Explorer

Audit 384497

FY End
2024-09-30
Total Expended
$818,652
Findings
3
Programs
2
Organization: CITY OF ROSE CITY, TEXAS (TX)
Year: 2024 Accepted: 2026-01-30
Auditor: CHARLES E REED & ASSOCIATES PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1171100 2024-002 Material Weakness Yes L
1171101 2024-002 Material Weakness Yes L
1171102 2024-002 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $118,742 Yes 1
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $62,525 Yes 1

Contacts

Name Title Type
K4YJJXJRATV5 Dora Tarbox Auditee
4097696809 Charles G Reed Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Financial Awards presents the activity of all Federal financial assistance programs of the City of Rose City, Texas. All federal awards received directly from Federal agencies and Federal awards passed through State agencies are included on the schedule.
The schedule of expenditures of federal awards includes the federal grant activities of the City of Rose City, Texas on the accrual basis of accounting. The information in this schedule is presented in accordance with requirements of Title 2 U. S. Code of Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the City of Rose City, Texas, it is not intended to and does not present the financial position, changes in net position or cash flows of the City of Rose City, Texas’ statements.
The City of Rose City, Texas does not have any subrecipients

Finding Details

Finding 2024-002
2024-002 Compliance – Control Activities - Reporting Criteria: OMB’s Uniform Guidance 2 CFR 200.512(a) requires a Data Collection form to be filed the earlier of 30 days after receipt of the Single Audit Report of nine months after year-end for those entities expending more than $750,000 of federal funds. Condition: The City of Rose City, Texas did not file the required Data Collection form within the required time period. Cause: Due to catastrophic damage to City services, including infrastructure, caused by back-to-back year Hurricanes, the City of Rose City, Texas was unable to submit the Data Collection form timely and was not in compliance with reporting requirements. Effect: The noncompliance with compliance attributes required under the Uniform Guidance 2 CFR 200 may affect the City of Rose City, Texas’s current grant contracts and the opportunity to qualify for future grants. Recommendation: The City of Rose City, Texas’s governance should adopt and management should implement internal controls over oversight, monitoring and reporting to ensure compliance requirements as per OMB Uniform Guidance 2 CFR 200.