EIN: 746000528
UEI: DD6KSSDS1QA4
Audited by: WEAVER AND TIDWELL, L.L.P.
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 December 19, 2025. 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 June 19, 2026 (72 days ago).
What is a management decision? →FAC accepted this audit on January 8, 2025 — management decision was due July 8, 2025.
FAC accepted this audit on January 11, 2024 — management decision was due July 11, 2024.
FAC accepted this audit on January 30, 2023 — management decision was due July 30, 2023.
FAC accepted this audit on January 4, 2022 — management decision was due July 4, 2022.
FAC accepted this audit on January 12, 2021 — management decision was due July 12, 2021.
Criteria As a condition of receiving Federal awards, non-Federal entities agree to comply with laws, regulations, and the provisions of grant agreements and contracts, and to maintain internal control to provide reasonable assurance of compliance with these requirements. Uniform Guidance requires time and effort documentation to be maintained for employees who work in whole or in part on a federal program throughout the fiscal year. Condition The District?s policy is to review semi-annual time and effort reports certified by each employee who performed Title I, Part A duties during the year. During the fiscal year ending August 31, 2020, the District failed to maintain proper time and effort documentation for sixteen out of the nineteen Title I, Part A employees tested. Because the errors were not prevented, or detected and corrected timely, there is an indication that internal controls over compliance were not effective during fiscal year 2020. Cause The District utilized a list of Title I employees as of the beginning of the fiscal year to determine individuals that would need semi-annual time and effort certifications. This list was not updated to reflect changes throughout the year. One employee was incorrectly excluded from the list as the employee was originally coded to the general fund and later re-coded to Title I after discovery of the error by the District. Additionally, two employees were hired subsequent to the preparation of the original list, and therefore were excluded from the time and effort certification process. Lastly, thirteen employees? semiannual time and effort certifications for the fall 2019 semester were misplaced and could not be tested. Effect or Potential Effect The District could potentially fail to accurately report Title I, Part A payroll expenditures, resulting in noncompliance or disallowed costs. No questioned costs were identified as all employees tested were deemed to be correctly paid with Title I funds. Recommendation We recommend that the District review its internal control over compliance procedures to ensure controls are suitably designed and are in place to prevent, or detect and correct, noncompliance with applicable compliance requirements. This includes reviewing and updating the list of Title I employees before each semi-annual certification process. Views of Responsible Officials and Planned Corrective Actions See corrective action plan
Show full finding ▾Hide full finding ▴Criteria As a condition of receiving Federal awards, non-Federal entities agree to comply with laws, regulations, and the provisions of grant agreements and contracts, and to maintain internal control to provide reasonable assurance of compliance with these requirements. Uniform Guidance requires time and effort documentation to be maintained for employees who work in whole or in part on a federal program throughout the fiscal year. Condition The District?s policy is to review semi-annual time and effort reports certified by each employee who performed Title I, Part A duties during the year. During the fiscal year ending August 31, 2020, the District failed to maintain proper time and effort documentation for sixteen out of the nineteen Title I, Part A employees tested. Because the errors were not prevented, or detected and corrected timely, there is an indication that internal controls over compliance were not effective during fiscal year 2020. Cause The District utilized a list of Title I employees as of the beginning of the fiscal year to determine individuals that would need semi-annual time and effort certifications. This list was not updated to reflect changes throughout the year. One employee was incorrectly excluded from the list as the employee was originally coded to the general fund and later re-coded to Title I after discovery of the error by the District. Additionally, two employees were hired subsequent to the preparation of the original list, and therefore were excluded from the time and effort certification process. Lastly, thirteen employees? semiannual time and effort certifications for the fall 2019 semester were misplaced and could not be tested. Effect or Potential Effect The District could potentially fail to accurately report Title I, Part A payroll expenditures, resulting in noncompliance or disallowed costs. No questioned costs were identified as all employees tested were deemed to be correctly paid with Title I funds. Recommendation We recommend that the District review its internal control over compliance procedures to ensure controls are suitably designed and are in place to prevent, or detect and correct, noncompliance with applicable compliance requirements. This includes reviewing and updating the list of Title I employees before each semi-annual certification process. Views of Responsible Officials and Planned Corrective Actions See corrective action plan
Planned Corrective Action Plan The District has reviewed its Time and Effort procedures to ensure that controls are in place to prevent, or detect and correct, noncompliance with applicable compliance requirements. The District has, or will immediately implement, the following procedures: * Review the list of Title I employees at three separate occasions throughout the year to ensure accurate data is being used to produce Time and Effort certifications. The Title I employee list will be reviewed and corrected if needed at the beginning of the fiscal year, immediately prior to the first semi-annual certification, and again immediately prior to the second semi-annual certification. This process will help to ensure that the list is accurate, and the District is providing appropriate Time and Effort reporting of Title I employees. * Engage in continuing Time and Effort reporting training for Business Office and Federal Programs staff. * Incorporate online Time and Effort certification through the TalentEd platform to ensure that all Time and Effort documentation is timely received and securely controlled in electronic format for ease and accuracy of review. Person(s) Responsible Dr. Marla Ramirez, Director of Special Programs Thad Lasater, Director of Business Services Anticipated Completion Date The online certification component of the corrective action plan was completed for the Spring 2020 time and effort certification. Review of time and effort processes and procedures were completed on December 10, 2020, while the review and correction of Title I employees listing as well as continuing training will be an ongoing process.
FAC accepted this audit on January 15, 2020 — management decision was due July 15, 2020.
FAC accepted this audit on January 6, 2019 — management decision was due July 6, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on January 10, 2018 — management decision was due July 10, 2018.
FAC accepted this audit on January 10, 2017 — management decision was due July 10, 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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