EIN: 746000921
UEI: HLPJMW7AWLG4
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 20, 2020. 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 August 20, 2020 (2197 days ago).
What is a management decision? →In reviewing cash management procedures, we noted the District requested funds 111 excess of expenditures made. Effect: Liabilities were understated. Cause: Expenditure coding by grant year was inaccurate and a reconciliation was not initially made comparing all previous requests prior to the requests for reimbursement. Criteria: For grant awards funded on a reimbursement basis, program costs must be paid for by entity funds before reimbursement is requested from the grantor. Recommendation: The District should ensure that grant expenditure coding by year on the general ledger is posted correctly. Additional steps should be in place to reconcile the activity on the general ledger against grant expenditure reports to identify any errors in posting and review available funds for reimbursement. Views of responsible officials and planned corrective action-see corrective action plan.
Show full finding ▾Hide full finding ▴Condition: In reviewing cash management procedures, we noted the District requested funds 111 excess of expenditures made. Effect: Liabilities were understated. Cause: Expenditure coding by grant year was inaccurate and a reconciliation was not initially made comparing all previous requests prior to the requests for reimbursement. Criteria: For grant awards funded on a reimbursement basis, program costs must be paid for by entity funds before reimbursement is requested from the grantor. Recommendation: The District should ensure that grant expenditure coding by year on the general ledger is posted correctly. Additional steps should be in place to reconcile the activity on the general ledger against grant expenditure reports to identify any errors in posting and review available funds for reimbursement. Views of responsible officials and planned corrective action-see corrective action plan.
February 14, 2020 Galveston Independent School District (the "District") has developed the following corrective action in response to the Independent Auditors Management letter dated February 14, 2020. Significant Deficiency in Internal Control Over Compliance: 2019-003. CASH MANAGEMENT-TITLE I Federal Agency: U.S. Department of Education Federal Program: Title I Pass-Through: State Department of Education CFDA: 84.010 Condition In reviewing cash management procedures, we noted the District requested funds in excess of expenditures made. Recommendation The District should ensure that grant expenditure coding by year on the general ledger is posted correctly. Additional steps should be in place to reconcile the activity on the general ledger against grant expenditure reports to identify any errors in posting and review available funds for reimbursement. Management's corrective action plan District staff developed a periodic monitoring process that provides for the reconciliation of expenditure reports to cumulative cash drawdowns, by grant, after each payroll. This should ensure that future cash draws are not over or under actual expenditure levels. The District's Director of Finance will be responsible for cash draw downs.
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