FAC Explorer

Audit 388784

FY End
2024-09-30
Total Expended
$1.67M
Findings
1
Programs
3
Organization: City of Clarksville (TX)
Year: 2024 Accepted: 2026-02-24
Auditor: CHRISTOPHER A TURNER PLLC CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1175180 2024-003 Material Weakness Yes A

Programs

ALN Program Spent Major Findings
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $1.01M Yes 1
10.760 WATER AND WASTE DISPOSAL SYSTEMS FOR RURAL COMMUNITIES $550,511 Yes 0
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $106,968 Yes 0

Contacts

Name Title Type
ULE3NLEY9QF7 Ann Rushing Auditee
9033669026 Christopher Alan Turner Auditor
No contacts on file

Notes to SEFA

The accompanying schedules of expenditures of federal awards (Schedule) includes the federal award activity of The City of Clarksville, TX (the City) under programs of the federal government for the year ended September 30, 2023. The information in these Schedules is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedules presents only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in net position or cash flows of the City.
Expenditures reported on the Schedules are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The City has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
The City has reviewed its records to determine if there should be any disclosure of events that have occurred as of the date of release of the Schedules. Based on the Organizations review for subsequent events, the City has determined that there are no items which need to be recorded in the Schedules as of September 30, 2023. These Schedules were made available as of November 15, 2024.

Finding Details

Finding 2024-003
Repeated finding of Internal Control over Reporting related to Allowable Costs and Cost Principles. In accordance with 10 TAC Section 1.403(e), if Subrecipient expends $750,000 or more in federal and/or state awards or has an outstanding loan balance associated with federal or state sources of $750,000 or more with continuing compliance requirements, or a combination thereof must have a Single Audit or Program-Specific Audit conducted. If the Subrecipient’s Single Audit is required by 2 CFR Part 200, Subpart F, the report must be submitted to the Federal Audit Clearinghouse (FAC) the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of its fiscal year. The Subrecipient is required to submit a notification to the Federal Agency within 5 business days of submission to the FAC. Along with the notice, indicate if the auditor issued a management letter and submitted a copy of the letter to the Federal Agency. During my testing of internal controls, it was identified that the City did not comply with the timely submission of the report to the Federal Audit Clearinghouse (FAC) the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the fiscal year end 2024. Not submitting the FAC in a timely manner could impact the timeliness of the agency’s review and monitoring of related grant activity, and/or could negatively impact future funding or create increased monitoring. Due to the timing of when the 2023 audit was completed and other finding matters related to financial statements, the corrective action plans were not implemented in time to resolve those findings prior to commencement of the current year audit.