EIN: 746001456
UEI: JMJJR9TFEJP6
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 17, 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 17, 2026 (75 days ago).
What is a management decision? →FAC accepted this audit on December 9, 2024 — management decision was due June 9, 2025.
FAC accepted this audit on January 8, 2024 — management decision was due July 8, 2024.
FAC accepted this audit on January 4, 2023 — management decision was due July 4, 2023.
FAC accepted this audit on December 28, 2021 — management decision was due June 28, 2022.
FAC accepted this audit on December 21, 2020 — management decision was due June 21, 2021.
FAC accepted this audit on January 5, 2020 — management decision was due July 5, 2020.
Finding 2019-001: Significant Deficiency Related to Internal Control over Cash Management Program: Child Nutrition Cluster 10.553 - School Breakfast Program 10.555 - National School Lunch Program U.S. Department of Agriculture Passed through Texas Education Agency 71401901 & 71301901 and Texas Department of Agriculture 00642 Criteria or Specific Requirement Management of the District is responsible for establishing and maintaining effective internal control over compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on the Child Nutrition Cluster. Condition During our testing of internal controls over the cash management compliance requirement for the Child Nutrition Program, we identified an instance where the monthly meal claim report submitted to the Texas Department of Agriculture was understated by 1,188 meals when compared to the count in the District?s software. Cause The Child Nutrition Director, who submits the monthly claim information to the Texas Department of Agriculture, is also the individual that summarizes the daily records of meals each month in the District software. During this process, a second individual does not review the claim submission for accuracy. Effect or Potential Effect The District?s internal control system over compliance with cash management did not prevent, or detect and correct, the error noted above. Failure to establish effective monitoring procedures may allow irregularities to exist and continue without notice. Questioned Costs No questioned costs were identified. Context or Perspective Information Future errors could result in revocation of current funds or denial of future funds due to noncompliance with the program?s cash management requirements. Recommendation We recommend that the District review its internal control procedures over compliance to ensure that controls are in place to identify and correct all errors in a timely manner including a secondary review of the claim reports submitted to the Texas Department of Agriculture. The District should review all submitted applications in closer detail for accuracy and completeness to ensure that they adhere to the cash management requirements as required by the Texas Department of Agriculture. Views of Responsible Officials and Planned Corrective Actions See corrective action plan
Show full finding ▾Hide full finding ▴Finding 2019-001: Significant Deficiency Related to Internal Control over Cash Management Program: Child Nutrition Cluster 10.553 - School Breakfast Program 10.555 - National School Lunch Program U.S. Department of Agriculture Passed through Texas Education Agency 71401901 & 71301901 and Texas Department of Agriculture 00642 Criteria or Specific Requirement Management of the District is responsible for establishing and maintaining effective internal control over compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on the Child Nutrition Cluster. Condition During our testing of internal controls over the cash management compliance requirement for the Child Nutrition Program, we identified an instance where the monthly meal claim report submitted to the Texas Department of Agriculture was understated by 1,188 meals when compared to the count in the District?s software. Cause The Child Nutrition Director, who submits the monthly claim information to the Texas Department of Agriculture, is also the individual that summarizes the daily records of meals each month in the District software. During this process, a second individual does not review the claim submission for accuracy. Effect or Potential Effect The District?s internal control system over compliance with cash management did not prevent, or detect and correct, the error noted above. Failure to establish effective monitoring procedures may allow irregularities to exist and continue without notice. Questioned Costs No questioned costs were identified. Context or Perspective Information Future errors could result in revocation of current funds or denial of future funds due to noncompliance with the program?s cash management requirements. Recommendation We recommend that the District review its internal control procedures over compliance to ensure that controls are in place to identify and correct all errors in a timely manner including a secondary review of the claim reports submitted to the Texas Department of Agriculture. The District should review all submitted applications in closer detail for accuracy and completeness to ensure that they adhere to the cash management requirements as required by the Texas Department of Agriculture. Views of Responsible Officials and Planned Corrective Actions See corrective action plan
Finding 2019-001 : Significant Deficiency Related to Cash Management Program: Child Nutrition Cluster 10.553 - School Breakfast Program 10.555 - National School Lunch Program U.S. Department of Agriculture Passed through Texas Education Agency 71401901 & 71301901 and Texas Department of Agriculture 00642 Corrective Action Plan The District has implemented a new process for child nutrition meal claims, which includes a review of report accuracy by an individual other than the Child Nutrition Director. This process will allow for data entry errors to be found and corrected within the allowable time frame. The claim reimbursement reports will be verified against the monthly meal count campus reports with in 10 days of report submission to TDA. The process will be completed by the child nutrition financial specialist or someone other than the child nutrition director from the central kitchen staff, who will verify and initial on the claim reimbursement report for documentation of process. Periodically, the finance director will request and review the documents for process verification.
FAC accepted this audit on January 6, 2019 — management decision was due July 6, 2019.
FAC accepted this audit on January 7, 2018 — management decision was due July 7, 2018.
FAC accepted this audit on December 12, 2016 — management decision was due June 12, 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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