EIN: 746000415
UEI: MVDLNHE9GSQ9
Audited by: Pattillo, Brown & Hill, L.L.P
Oversight agency: 10 [Department of Agriculture]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 6, 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 September 6, 2026 (7 days from today).
What is a management decision? →FAC accepted this audit on February 10, 2025 — management decision was due August 10, 2025.
FAC accepted this audit on February 8, 2024 — management decision was due August 8, 2024.
FAC accepted this audit on January 24, 2023 — management decision was due July 24, 2023.
FAC accepted this audit on February 1, 2022 — management decision was due August 1, 2022.
FAC accepted this audit on January 26, 2021 — management decision was due July 26, 2021.
FAC accepted this audit on January 28, 2020 — management decision was due July 28, 2020.
It was noted during the testing of allowable payroll costs for the IDEA-B Formula federal grant program, included within the Special Education Cluster for fiscal year 2019, that a teacher's aide was incorrectly charged to the program in the amount of $7,883. Effect: If left uncorrected, the District would have been noncompliant with the provisions of the grant agreement, placing future funding for this program at risk. Cause: The District's grant administrator did not initially recognize that one individual was being charged to the program in error. Criteria: The federal Individuals with Disabilities Education Act (IDEA) defines eligible activities as well as allowable costs for the program. Context: A test of 23 payroll transactions from a population of 127 was performed. Our sample was a statistically valid sample. The dollar amount of the teachers' aide incorrectly charged was immaterial to the program as well as the District's financial statements. As of August 31, 2019, the District recorded a due to State for the amount initially charged in error and this will be returned in the fiscal year ended August 31, 2020. Recommendation: The District should consider a second review of all individuals charged to a federal grant program. View of the responsible officials and planned corrective action-see corrective action plan.
Show full finding ▾Hide full finding ▴Condition: It was noted during the testing of allowable payroll costs for the IDEA-B Formula federal grant program, included within the Special Education Cluster for fiscal year 2019, that a teacher's aide was incorrectly charged to the program in the amount of $7,883. Effect: If left uncorrected, the District would have been noncompliant with the provisions of the grant agreement, placing future funding for this program at risk. Cause: The District's grant administrator did not initially recognize that one individual was being charged to the program in error. Criteria: The federal Individuals with Disabilities Education Act (IDEA) defines eligible activities as well as allowable costs for the program. Context: A test of 23 payroll transactions from a population of 127 was performed. Our sample was a statistically valid sample. The dollar amount of the teachers' aide incorrectly charged was immaterial to the program as well as the District's financial statements. As of August 31, 2019, the District recorded a due to State for the amount initially charged in error and this will be returned in the fiscal year ended August 31, 2020. Recommendation: The District should consider a second review of all individuals charged to a federal grant program. View of the responsible officials and planned corrective action-see corrective action plan.
CORRECTIVE ACTION PLAN January 6, 2020 Finding: 2019.001 Allowable Costs-Special Education (IDEA) Cluster Response: As part of the 2018-19 financial review, it was discovered that an ESL instructional aide (English as a second language was miscoded in payroll to the IDEA-B federal fund, for SPED (special education). This error occurred during the re-assignments of campus employees within the 2018-19 school year. Due to an oversight, the account code was not changed within the perpetual payroll Excel spreadsheet when a SPED position was changed to ESL. As a result, the following processes were initiated for correction. 1. The District notified the Texas Education Agency of the error and issue a reimbursement in the amount of $7,883.26 on December 17, 2019. Check #112454, Refund #R.1. Correction of an Administrative Error, for NOGA $186600012379056600. 2. The human resources director has ensured with the payroll specialist that the account codes within the perpetual payroll Excel spreadsheet are updated at the same time account codes are updated and entered within the payroll software system. The data from the Excel spreadsheet must match the data within the payroll software system. 3. When time and effort sheets and/or 100% certification sheets are being collected by the federal fund directors, the directors will also begin requesting payroll reports from the payroll specialist, which will show who is being coded to all special programs. These reports will serve as a check-off list for the directors while confirming correct payroll account codings. In the event of a discrepancy, a director will immediately notify the payroll specialist and human resource director in writing for correction. Implementation Date: Immediate
FAC accepted this audit on January 29, 2019 — management decision was due July 29, 2019.
FAC accepted this audit on January 25, 2018 — management decision was due July 25, 2018.
FAC accepted this audit on February 1, 2017 — management decision was due August 1, 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.
Browse other Single Audit organizations in Texas →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
