EIN: 746001781
UEI: GBE9EGU2FHA3
Audited by: Whitley Penn, LLP
Oversight agency: 84 [Department of Education]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 5, 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 September 5, 2026 (4 days from today).
What is a management decision? →FAC accepted this audit on December 4, 2024 — management decision was due June 4, 2025.
FAC accepted this audit on May 1, 2024 — management decision was due November 1, 2024.
FAC accepted this audit on January 19, 2023 — management decision was due July 19, 2023.
Item 2022-002: Identification of the Federal Programs: Major Federal Programs: Assistance Listing Numbers: 84.027 and 84.173 ? Special Education Cluster (IDEA), Assistance Listing Number: 84.425 ? ESSER. Nonmajor Federal Programs: Assistance Listing Number: 84.010 ? Title I, Part A, Assistance Listing Number: 84.196 ? Title X, Part C, Assistance Listing Number: 84.365 ? Title III, Part A, Assistance Listing Number: 84.367 ? Title II, Part A, Assistance Listing Number: 84.424 ? Title IV, Part A, Federal Agency: US Department of Education, Pass-Through Entity: Texas Education Agency Compliance Requirements: Cash Management and Reporting. Type of Finding: Noncompliance and Material Weakness. Criteria: Cash Management ? Management must establish procedures to minimize the time elapsing between cash drawdowns from TEA and disbursements for program purposes in accordance with 2 CFR section 200.305(b) for reimbursement grants. Reporting ? Management is responsible for establishing procedures to report accurate program outlays when requesting drawdowns from TEA in accordance with TEA?s established federal program guidelines. Condition and Context: Management?s request for federal drawdowns were more than expended by the entity. Cause: Management inadvertently requested reimbursement for more federal funds than expended. This occurred because the incorrect general ledger expenditure reports were used to populate the expenditures for federal grant drawdowns. Effect or Potential Effect: As a result, an error in reporting occurred in the amounts mentioned below in the questioned costs section. Additionally, these amounts are reported as due to other governments in the financial statements. Questioned Costs: Major Federal Programs: Assistance Listing Numbers: 84.027 and 84.173 ? Special Education Cluster (IDEA) - $294,620 Assistance Listing Number: 84.425 ? ESSER - $12,594. Nonmajor Federal Programs: Assistance Listing Number: 84.010 ? Title I, Part A - $252,018, Assistance Listing Number: 84.196 ? Title X, Part C - $7,712, Assistance Listing Number: 84.365 ? Title III, Part A - $20,430, Assistance Listing Number: 84.367 ? Title II, Part A - $87,059, Assistance Listing Number: 84.424 ? Title IV, Part A - $17,803. Recommendation: Management should implement procedures to ensure accurate reporting of expenditures for cash drawdowns. Each cash drawdown should be reconciled to expenditures reported on the general ledger for the applicable program and reviewed by another individual not a part of the preparation of the cash drawdown. Responsible Official?s Response: The District agrees with this finding and has taken corrective action to ensure that established procedures are followed, and appropriate information is used for cash drawdowns.
Show full finding ▾Hide full finding ▴Item 2022-002: Identification of the Federal Programs: Major Federal Programs: Assistance Listing Numbers: 84.027 and 84.173 ? Special Education Cluster (IDEA), Assistance Listing Number: 84.425 ? ESSER. Nonmajor Federal Programs: Assistance Listing Number: 84.010 ? Title I, Part A, Assistance Listing Number: 84.196 ? Title X, Part C, Assistance Listing Number: 84.365 ? Title III, Part A, Assistance Listing Number: 84.367 ? Title II, Part A, Assistance Listing Number: 84.424 ? Title IV, Part A, Federal Agency: US Department of Education, Pass-Through Entity: Texas Education Agency Compliance Requirements: Cash Management and Reporting. Type of Finding: Noncompliance and Material Weakness. Criteria: Cash Management ? Management must establish procedures to minimize the time elapsing between cash drawdowns from TEA and disbursements for program purposes in accordance with 2 CFR section 200.305(b) for reimbursement grants. Reporting ? Management is responsible for establishing procedures to report accurate program outlays when requesting drawdowns from TEA in accordance with TEA?s established federal program guidelines. Condition and Context: Management?s request for federal drawdowns were more than expended by the entity. Cause: Management inadvertently requested reimbursement for more federal funds than expended. This occurred because the incorrect general ledger expenditure reports were used to populate the expenditures for federal grant drawdowns. Effect or Potential Effect: As a result, an error in reporting occurred in the amounts mentioned below in the questioned costs section. Additionally, these amounts are reported as due to other governments in the financial statements. Questioned Costs: Major Federal Programs: Assistance Listing Numbers: 84.027 and 84.173 ? Special Education Cluster (IDEA) - $294,620 Assistance Listing Number: 84.425 ? ESSER - $12,594. Nonmajor Federal Programs: Assistance Listing Number: 84.010 ? Title I, Part A - $252,018, Assistance Listing Number: 84.196 ? Title X, Part C - $7,712, Assistance Listing Number: 84.365 ? Title III, Part A - $20,430, Assistance Listing Number: 84.367 ? Title II, Part A - $87,059, Assistance Listing Number: 84.424 ? Title IV, Part A - $17,803. Recommendation: Management should implement procedures to ensure accurate reporting of expenditures for cash drawdowns. Each cash drawdown should be reconciled to expenditures reported on the general ledger for the applicable program and reviewed by another individual not a part of the preparation of the cash drawdown. Responsible Official?s Response: The District agrees with this finding and has taken corrective action to ensure that established procedures are followed, and appropriate information is used for cash drawdowns.
2022-002 ? Noncompliance and material weakness for federal awards. The District agrees with this finding and has taken corrective action to ensure that established procedures are followed timely and appropriately. 1) New Braunfels ISD will be contracting with an outside entity to provide an evaluation of business office practices and procedures in order to identify areas in which improvement is needed. 2) New Braunfels ISD has documented due dates for Federal drawdowns so that there is a level of responsibility for all involved in ensuring that these are completed in a timely manner. The due date is the last Friday of each month. 3) The drawdowns will be completed by the Director of Financial Services and backed up by the Assistant Director of Financial Services. They will then be reviewed by the Chief Financial Officer.
FAC accepted this audit on December 15, 2021 — management decision was due June 15, 2022.
FAC accepted this audit on January 25, 2021 — management decision was due July 25, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on November 15, 2018 — management decision was due May 15, 2019.
FAC accepted this audit on November 16, 2017 — management decision was due May 16, 2018.
FAC accepted this audit on November 22, 2016 — management decision was due May 22, 2017.
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