EIN: 746000635
UEI: VCGCKXXTNEK5
Audited by: WHITLEY PENN, LLP
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 January 14, 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 July 14, 2026 (47 days ago).
What is a management decision? →FAC accepted this audit on December 17, 2024 — management decision was due June 17, 2025.
FAC accepted this audit on December 4, 2023 — management decision was due June 4, 2024.
FAC accepted this audit on December 12, 2022 — management decision was due June 12, 2023.
FAC accepted this audit on December 12, 2021 — management decision was due June 12, 2022.
FAC accepted this audit on November 4, 2020 — management decision was due May 4, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
Item 2019-002: Suspension & Debarment - Material Weakness U.S. Department of Education passed through the Texas Education Agency Program Name: Special Education Cluster (IDEA) CFDA #s: 84.027A and 84.173A 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. The Department of Education established a ?suspension & debarment? compliance requirement applicable to the Special Education Cluster (IDEA) which stipulates that a local education agency (LEA) is prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. ?Covered transactions? include those procurement contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria specified in 2 CFR section 180.220. When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition During the fiscal year ending June 30, 2019, the District could not determine whether its suspension and debarment policy over covered transactions was being implemented. Cause The District?s Federal Programs Specialist was part of the reduction in force, and therefore, was terminated in December 2018. Management has been unable to locate the confirmation of verification to verify that a vendor was not debarred or suspended at the time of contract. Effect or Potential Effect Noncompliance with the suspension & debarment requirement could occur and not be prevented, or detected and corrected, by the District?s management, leading to potential loss of Federal award funding. Procedures were performed on selected transactions to verify that an entity the District entered into a covered transaction with was not suspended and debarred, and no suspended and debarred vendors were identified. Recommendation: We recommend that the District review its internal control procedures over compliance to ensure controls are suitably designed and are in place to prevent, or detect and correct, noncompliance with applicable compliance requirements. Management?s Response: See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Item 2019-002: Suspension & Debarment - Material Weakness U.S. Department of Education passed through the Texas Education Agency Program Name: Special Education Cluster (IDEA) CFDA #s: 84.027A and 84.173A 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. The Department of Education established a ?suspension & debarment? compliance requirement applicable to the Special Education Cluster (IDEA) which stipulates that a local education agency (LEA) is prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. ?Covered transactions? include those procurement contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria specified in 2 CFR section 180.220. When a non-Federal entity enters into a covered transaction with an entity at a lower tier, the non-Federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Condition During the fiscal year ending June 30, 2019, the District could not determine whether its suspension and debarment policy over covered transactions was being implemented. Cause The District?s Federal Programs Specialist was part of the reduction in force, and therefore, was terminated in December 2018. Management has been unable to locate the confirmation of verification to verify that a vendor was not debarred or suspended at the time of contract. Effect or Potential Effect Noncompliance with the suspension & debarment requirement could occur and not be prevented, or detected and corrected, by the District?s management, leading to potential loss of Federal award funding. Procedures were performed on selected transactions to verify that an entity the District entered into a covered transaction with was not suspended and debarred, and no suspended and debarred vendors were identified. Recommendation: We recommend that the District review its internal control procedures over compliance to ensure controls are suitably designed and are in place to prevent, or detect and correct, noncompliance with applicable compliance requirements. Management?s Response: See Corrective Action Plan.
Item 2019-002: Suspension & Debarment - Material Weakness The District has implemented procedures to ensure compliance with the suspension and debarment compliance requirement. Internal control procedures have been reviewed and new controls are already in place to ensure compliance. Responsible Parties: Lesa Jones, Chief Financial Officer, and Indra Hebert, Staff Accountant-Special Revenue and Accounting Services Anticipated Completion Date: November 2019
Item 2019-003: Allowable Costs - Material Weakness U.S. Department of Education passed through the Texas Education Agency Program Name: Title I, Part A CFDA #: 84.010A 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. The Department of Education established an ?allowable costs? compliance requirement applicable to Elementary and Secondary Education Act (ESEA) programs which stipulates that if an employee who works, in whole or in part, on a Federal program or cost objective must document time and effort dedicated to the Federal program or cost objective. Condition During the fiscal year ending June 30, 2019, the District did not have effective internal controls over compliance with the allowable cost requirement described above. Instances of missing time and effort forms were identified during the audit. Cause District?s management overlooked sending time and effort forms for private school tutors funded by Title I and Title III funds for eligible activities. Further, the District did not have adequately designed controls in place to ensure compliance with the allowable cost requirement. Effect or Potential Effect Noncompliance with the allowable cost requirement could occur and not be prevented, or detected and corrected, by the District?s management, leading to potential loss of Federal award funding. Procedures were performed on selected transactions to verify cost allocated to Title I, Part A are allowable, and no unallowable cost were identified. Recommendation We recommend that the District review its internal control procedures over compliance to ensure controls are suitably designed and are in place to prevent, or detect and correct, noncompliance with applicable compliance requirements. Management?s Response See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Item 2019-003: Allowable Costs - Material Weakness U.S. Department of Education passed through the Texas Education Agency Program Name: Title I, Part A CFDA #: 84.010A 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. The Department of Education established an ?allowable costs? compliance requirement applicable to Elementary and Secondary Education Act (ESEA) programs which stipulates that if an employee who works, in whole or in part, on a Federal program or cost objective must document time and effort dedicated to the Federal program or cost objective. Condition During the fiscal year ending June 30, 2019, the District did not have effective internal controls over compliance with the allowable cost requirement described above. Instances of missing time and effort forms were identified during the audit. Cause District?s management overlooked sending time and effort forms for private school tutors funded by Title I and Title III funds for eligible activities. Further, the District did not have adequately designed controls in place to ensure compliance with the allowable cost requirement. Effect or Potential Effect Noncompliance with the allowable cost requirement could occur and not be prevented, or detected and corrected, by the District?s management, leading to potential loss of Federal award funding. Procedures were performed on selected transactions to verify cost allocated to Title I, Part A are allowable, and no unallowable cost were identified. Recommendation We recommend that the District review its internal control procedures over compliance to ensure controls are suitably designed and are in place to prevent, or detect and correct, noncompliance with applicable compliance requirements. Management?s Response See Corrective Action Plan.
Item 2019-003: Allowable Costs - Material Weakness The District has implemented procedures to ensure compliance with time and effort documentation relating to the ?allowable costs? compliance requirement. Internal control procedures have been reviewed and new controls are already in place to ensure compliance. Responsible Parties: Lesa Jones, Chief Financial Officer, and Indra Hebert, Staff Accountant-Special Revenue and Accounting Services Anticipated Completion Date: September 2019
FAC accepted this audit on February 26, 2019 — management decision was due August 26, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on December 5, 2017 — management decision was due June 5, 2018.
FAC accepted this audit on January 9, 2017 — management decision was due July 9, 2017.
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