EIN: 741238418
UEI: M8FQPCF7RTA8
Audited by: Harper & Pearson Company, P.C.
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 31, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by January 31, 2027 (154 days from today).
What is a management decision? →Certain expenses are allocated amongst grants and programs based on headcount. The calculations for the allocations were not applied consistently or accurately based on identified personnel. Cause: The accounting clerk responsible for the calculations used incorrect information. Amounts allocated were reviewed for reasonableness but the detailed calculations were not reviewed. Effect: Amounts computed as eligible for reimbursement were understated by a projected immaterial amount. Recommendation: The calculations supporting amounts on requests for reimbursements should be reviewed as part of the review of all expenses included on the request.
Show full finding ▾Hide full finding ▴Criteria: Allocations for expenses charged to federal and non-federal awards should be representative of the prorata share of the expense over all programs and activities benefited by the expense. Condition: Certain expenses are allocated amongst grants and programs based on headcount. The calculations for the allocations were not applied consistently or accurately based on identified personnel. Cause: The accounting clerk responsible for the calculations used incorrect information. Amounts allocated were reviewed for reasonableness but the detailed calculations were not reviewed. Effect: Amounts computed as eligible for reimbursement were understated by a projected immaterial amount. Recommendation: The calculations supporting amounts on requests for reimbursements should be reviewed as part of the review of all expenses included on the request.
Management has provided a template, which was reviewed and approved by the CFO in April 2026, to the AP Clerk without any roundings of the allocation percentages. Management will review the calculations between January 1 and April 2026 that were used for allocations and will correct any allocations as necessary. Management will ensure the review of expenses include all calculations supporting the expense amounts. All these actions are effective January 1, 2026, and will be managed by the Chief Financial Officer.
FAC accepted this audit on June 4, 2025 — management decision was due December 4, 2025.
FAC accepted this audit on June 30, 2025 — management decision was due December 30, 2025.
FAC accepted this audit on June 25, 2024 — management decision was due December 25, 2024.
FAC accepted this audit on August 15, 2023 — management decision was due February 15, 2024.
FAC accepted this audit on July 6, 2022 — management decision was due January 6, 2023.
FAC accepted this audit on August 18, 2021 — management decision was due February 18, 2022.
FAC accepted this audit on September 28, 2020 — management decision was due March 28, 2021.
The procurement policy for Easter Seals of Greater Houston states a micro purchase threshold of $15,000 which is greater than the threshold allowed. Cause: Easter Seals of Greater Houston management believed it had been granted a higher threshold by the State pass-thru agency of its major program based on conflicting language in the State statutes. Effect: The higher threshold could have created a situation whereby Easter Seals would not have been in compliance with the procurement provisions of the Uniform Guidance. However the nature of the expenditures charged to the federal and non-federal grants are such that there are few purchases greater than $10,000. Thus, no compliance findings or questioned costs were noted. Recommendation: Easter Seals of Greater Houston, Inc. should revise its procurement policy with respect to the micro purchase threshold to align with the Uniform Guidance amount of $10,000 and develop procedures to ensure that procurement policies are routinely verified for compliance with federal and non-federal grantor requirements. Views of Responsible Officials: Easter Seals Procurement Policy was not updated correctly for changes to thresholds of micro purchases.
Show full finding ▾Hide full finding ▴2019-02 Procurement policy Criteria: Part 200 of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (Uniform Guidance) section 200.67 establishes a threshold for micro purchases, whereby purchases below the threshold can be awarded without soliciting competitive price quotations if the price is reasonable. For 2019 that threshold was $10,000. Condition: The procurement policy for Easter Seals of Greater Houston states a micro purchase threshold of $15,000 which is greater than the threshold allowed. Cause: Easter Seals of Greater Houston management believed it had been granted a higher threshold by the State pass-thru agency of its major program based on conflicting language in the State statutes. Effect: The higher threshold could have created a situation whereby Easter Seals would not have been in compliance with the procurement provisions of the Uniform Guidance. However the nature of the expenditures charged to the federal and non-federal grants are such that there are few purchases greater than $10,000. Thus, no compliance findings or questioned costs were noted. Recommendation: Easter Seals of Greater Houston, Inc. should revise its procurement policy with respect to the micro purchase threshold to align with the Uniform Guidance amount of $10,000 and develop procedures to ensure that procurement policies are routinely verified for compliance with federal and non-federal grantor requirements. Views of Responsible Officials: Easter Seals Procurement Policy was not updated correctly for changes to thresholds of micro purchases.
The Procurement Policy has been updated to include the January 2020 changes to the micro purchase threshold of $10,000 and small purchase threshold of $250,000 (the simplified acquiistion threshold). Management will perform a retroactive review of expenditures subject to Uniform Guidance for fiscal year 2020 to ensure compliance is properly documented for any purchases exceeding the updated thresholds.
FAC accepted this audit on June 13, 2019 — management decision was due December 13, 2019.
FAC accepted this audit on September 5, 2018 — management decision was due March 5, 2019.
FAC accepted this audit on June 22, 2017 — management decision was due December 22, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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