EIN: 746001742
UEI: CF41ED1ALVQ4
Audited by: CARR, RIGGS & INGRAM, LLC
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 23, 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 23, 2026 (39 days ago).
What is a management decision? →FAC accepted this audit on November 22, 2024 — management decision was due May 22, 2025.
FAC accepted this audit on November 27, 2023 — management decision was due May 27, 2024.
FAC accepted this audit on November 17, 2022 — management decision was due May 17, 2023.
Preliminary calculation of the MOE compliance using 2021-2022 fiscal year data to be finalized subsequent to year end, shows that the LEA will not pass four compliance tests to comply with MOE. Cause: District continued to have a decrease in student enrollment and had a significant number of staff change of funding source. District also received alternative sources of revenues that made the district expend more with those other grants causing the noncompliance in MOE. Effect: Per section 8521(b)(1), ESEA, If the LEA fails to meet MOE compliance requirements and if the LEA failed to meet the MOE requirement in one or more of the five immediately preceding fiscal years, the District could receive notification form TEA indicating that a reduction of the amount of funds allocated under ESEA-covered programs in exact proportion to the LEA'S failure to meet the requirements would occur. No noncompliance in MOE has been noted in the five years preceding the fiscal year. Actual effect of noncompliance will be dependent on the District's MOE compliance in the subsequent years. Perspective: Previous five-year annual Moe reports and the report available as of the date of testing based on 2020-2021 fiscal year data shows the District has been and is in compliance with MOE requirements. However, preliminary calculations using 2021-2022 fiscal year data show the District will not comply with MOE requirements when final report become available. Questioned Costs: $0 Auditors' Recommendation: CRI recommends monitoring of enrollment projections and coordinating meetings with human resources and payroll departments to identify timely impact when staff funding changes occur. CRI also recommends quarterly reviews of actual expenditures compared to budget to ensure that MOE tests will be met by the year-end. Management Reponse: Management agrees with the finding. See corrective action plan on page 181.
Show full finding ▾Hide full finding ▴Level of Effort - Maintenance of effort- Significant Deficiency in Internal Control over Compliance Title I Grants to Local Educational Agencies AL#84.010A Passed through Texas Education Agency 21610101108908 22610101108908 Criteria: Per Texas Education Agency(TEA)guidance on ESEA Section 8521, when the district (LEA) is awarded ESSA Funds, LEA's are required to comply with Level of Effort - Maintenance of Effort(MOE) on which the District must maintain a minimum of 90%of its expenditures for public education from state and local funds from one year to the next. Per 2cfr 200.303, non-federal entities should establish and maintain effective internal control over compliance, such as monitoring expenditures on the state and local funds throughout the year. Condition: Preliminary calculation of the MOE compliance using 2021-2022 fiscal year data to be finalized subsequent to year end, shows that the LEA will not pass four compliance tests to comply with MOE. Cause: District continued to have a decrease in student enrollment and had a significant number of staff change of funding source. District also received alternative sources of revenues that made the district expend more with those other grants causing the noncompliance in MOE. Effect: Per section 8521(b)(1), ESEA, If the LEA fails to meet MOE compliance requirements and if the LEA failed to meet the MOE requirement in one or more of the five immediately preceding fiscal years, the District could receive notification form TEA indicating that a reduction of the amount of funds allocated under ESEA-covered programs in exact proportion to the LEA'S failure to meet the requirements would occur. No noncompliance in MOE has been noted in the five years preceding the fiscal year. Actual effect of noncompliance will be dependent on the District's MOE compliance in the subsequent years. Perspective: Previous five-year annual Moe reports and the report available as of the date of testing based on 2020-2021 fiscal year data shows the District has been and is in compliance with MOE requirements. However, preliminary calculations using 2021-2022 fiscal year data show the District will not comply with MOE requirements when final report become available. Questioned Costs: $0 Auditors' Recommendation: CRI recommends monitoring of enrollment projections and coordinating meetings with human resources and payroll departments to identify timely impact when staff funding changes occur. CRI also recommends quarterly reviews of actual expenditures compared to budget to ensure that MOE tests will be met by the year-end. Management Reponse: Management agrees with the finding. See corrective action plan on page 181.
The District is currently compliant with ESSA LEA MOE. The Texas Education Agency (TEA) will issue FY 2022 ESSA LEA MOE compliance determinations in Spring 2023. If it is determined that the District will not meet ESSA LEA MOE compliance, then the District understands that it has two potential avenues of relief: 1. 5-year flexibility: If a District is non-compliant with FY 2022 ESSA LEA MOE (determinations that FFCR will issue in Spring 2023) but was compliant in FYs 2017, 2018, 2019, 2020, and 2021 then the District would not have its FY 2024 (the school year 2023?2024) ESSA allocations reduced. However, the District would still be considered non-compliant, and FY 2023 expenditures would be compared to FY 2021. 2. USDE waiver: A non-compliant District can submit a waiver request to the U.S. Department of Education (USDE), as TEA does not have the authority to waive ESSA LEA MOE. USDE considers each request on a case-by-case basis and has not shared the criteria they use to evaluate requests. If a District is non-compliant, even if they are eligible for the 5-year flexibility, FFCR staff contact the impacted Districts to advise them on the steps to submit a waiver request to USDE. The District met ESSA LEA MOE in fiscal years 2017, 2018, 2019, 2020, and 2021. Therefore, the District will utilize the allowable 5-year flexibility and submit the USDE waiver. The District will continue to run the state aid template every six weeks to monitor student enrollment and attendance to project revenue. The District will facilitate meetings with the program directors, Human Resources, and Payroll department. In addition, the District will monitor actual expenditures compared to the budget every six weeks to ensure that MOE tests are met by year-end. Contact person: Joel Garcia, Assistant Superintendent for Finance Proposed Completion Date: November 15. 2022 "See full CAP in report"
FAC accepted this audit on November 14, 2021 — management decision was due May 14, 2022.
FAC accepted this audit on December 15, 2020 — management decision was due June 15, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on November 26, 2018 — management decision was due May 26, 2019.
FAC accepted this audit on December 12, 2017 — management decision was due June 12, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on December 13, 2016 — management decision was due June 13, 2017.
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