FAC Explorer

Audit 409058

FY End
2025-09-30
Total Expended
$6.41M
Findings
1
Programs
3
Organization: City of Clarksville (TX)
Year: 2025 Accepted: 2026-08-13
Auditor: CHRISTOPHER A TURNER PLLC CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1226441 2025-003 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
10.760 WATER AND WASTE DISPOSAL SYSTEMS FOR RURAL COMMUNITIES $4.47M Yes 0
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $1.90M Yes 1
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $38,539 Yes 0

Contacts

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

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the 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, 2025. The information in the Schedule 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 Schedule 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.
2. Expenditures reported on the Schedule 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 Schedule. Based on the City’s review of subsequent events, the City has determined that there are no items which need to be recorded in the Schedule as of September 30, 2025. This Schedule was made available as of July 31, 2026.

Finding Details

Finding 2025-003
Under the Uniform Guidance (2 CFR 200.512), a non-federal entity that expends $750,000 or more in federal awards during its fiscal year must submit its Single Audit reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. For the City’s fiscal year ended September 30, 2024, the statutory submission deadline was June 30, 2025. Furthermore, 2 CFR 200.303 requires the City to establish and maintain effective internal control over federal awards to provide reasonable assurance that federal awards are managed in compliance with applicable federal statutes, regulations, and award terms and conditions. The City’s Single Audit reporting package for the fiscal year ended September 30, 2024, was not submitted to the FAC by the June 30, 2025, statutory deadline. The audit could not be initiated in a timely manner due to severe deficiencies in internal control, accounting records, and organizational governance: 1. Unstable General Ledger: The City continued to post transactions to the 2024 fiscal year as late as May 2025, preventing the timely preparation of an auditable trial balance; Breakdown in Organizational Governance: Before audit fieldwork could begin, both the City Manager and City Secretary resigned, leaving the City without administrative management to oversee and coordinate preparation for the financial statement and Single Audit engagements. The City did not maintain an effective and enforceable period-end closing process, and the prior-year general ledger remained open well into the following fiscal cycle. Turnover in the City Manager and City Secretary positions further disrupted administrative continuity and delayed the coordination and record readiness necessary to begin and complete the audit and FAC submission process.