FAC Explorer

Audit 396548

FY End
2025-09-30
Total Expended
$4.98M
Findings
1
Programs
12
Organization: City of Socorro, Texas (TX)
Year: 2025 Accepted: 2026-03-30
Auditor: SBNG PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1204943 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $2.03M Yes 0
16.710 PUBLIC SAFETY PARTNERSHIP AND COMMUNITY POLICING GRANTS $55,819 Yes 0
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $41,192 Yes 0
97.067 HOMELAND SECURITY GRANT PROGRAM $28,562 Yes 0
16.575 CRIME VICTIM ASSISTANCE $18,570 Yes 0
15.904 HISTORIC PRESERVATION FUND GRANTS-IN-AID $3,077 Yes 0
20.205 HIGHWAY PLANNING AND CONSTRUCTION $0 Yes 0
20.513 ENHANCED MOBILITY OF SENIORS AND INDIVIDUALS WITH DISABILITIES $0 Yes 0
95.001 HIGH INTENSITY DRUG TRAFFICKING AREAS PROGRAM $0 Yes 0
10.664 COOPERATIVE FORESTRY ASSISTANCE $0 Yes 0
14.251 ECONOMIC DEVELOPMENT INITIATIVE, COMMUNITY PROJECT FUNDING, AND MISCELLANEOUS GRANTS $0 Yes 0
15.929 SAVE AMERICA'S TREASURES $0 Yes 0

Contacts

Name Title Type
S3FLN4MTM1B5 Lourdes Gomez Auditee
9158582915 Tello Cabrera Auditor
No contacts on file

Notes to SEFA

This summary of significant accounting policies of City of Socorro, Texas is presented to assist in understanding City of Socorro, Texas’ Schedule of Expenditures of Federal Awards. The Schedule and notes are representations of City of Socorro, Texas’ management, who is responsible for their integrity and objectivity. Basis of Accounting and Presentation – The Schedule of Expenditures of Federal Awards is prepared using the accrual basis of accounting. The information in this schedule is presented in accordance with the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Indirect Costs – City of Socorro, Texas does not currently have a negotiated indirect cost reimbursement rate approved by a Federal Cognizant Agency; therefore, the City has elected to use the de minimis rate of 10% of modified total direct cost for federal and state awards issued prior to October 1, 2024, and the de minimis rate of 15% of modified total direct cost for federal and state awards issued on or after October 1, 2024, as an indirect cost allocation factor, as allowed under 2 CFR §200.414 when allowable by federal and state grantors. Subrecipients – The City passes through certain funds to subgrantee organizations. Expenditures incurred by the subgrantees and reimbursed by the City are presented in the Schedule of Expenditures of Federal Awards. Funds passed through to subgrantees totaled $100,000 for the year ended September 30, 2025.

Finding Details

Finding 2025-001
Criteria: Per the Texas Administrative Code (TAC) §3.2527, grantees must periodically submit reports regarding grant information, performance, and progress towards the grant goals and objectives. Also, per the Texas Administrative Code (TAC) §3.2507, a financial status report may be submitted as often as monthly but must be submitted at least quarterly. Required quarterly financial status reports (FSRs) are due 22 days after the end of each calendar quarter. Condition: During a programmatic desk review for the Homeland Security Grant Operation Stonegarden, award number 3007209, the federal awarding agency notified the City of late submission of required reports and recommended implementation of a policy detailing submission procedures for progress reports. The City failed to submit timely four out of four required performance reports, as well as the general assessment and quarterly FSRs. Cause: The City has a written policy in place (“Policy 67”) that meets the requirements recommended by the awarding agency; however, the City did not properly follow the established policy. The breakdown in compliance was to be due to a lack of effective internal monitoring to ensure adherence to established reporting procedures. Effect: The City failed to submit four out of four required performance reports, a general assessment report, and a quarterly FSR in a timely manner. Recommendation: We recommend that management strengthen monitoring controls over reporting deadlines by implementing formal procedures, including: • Maintaining a centralized reporting calendar for all grant requirements; • Assigning clear responsibility for report preparation, review, and submission; and • Implementing documented supervisory review prior to submission to ensure timely compliance with grant reporting requirements. Strengthening these controls will help ensure timely submission of required reports and reduce the risk of sanctions or funding interruptions. Management’s response: Management agrees with auditor’s recommendation. Refer to Corrective Action Plan.