EIN: 746001996
UEI: RPLKM5AG2UJ4
Audited by: Singleton, Clark & Company, PC
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 17, 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 August 17, 2026 (17 days ago).
What is a management decision? →Criteria: Per 34 CFR §300.203, a District must budget and expend at least the same amount of local, or State and local funds for the education of children with disabilities as it did in the most recent prior year for which information is available. The District must meet at least one of four compliance tests in order to be considered compliant. Condition Found: The District did not meet any of the four maintenance of effort compliance tests as per the preliminary calculation. Questioned Costs: $58,499 representing the repayment amount based on the preliminary maintenance of effort calculation for the year ended June 30, 2025. Effect: The effect is noncompliance with IDEA-B maintenance of effort requirements. Recommendation: We recommend the District implement procedures to monitor special education budgets and expenditures to ensure compliance throughout the year.
Show full finding ▾Hide full finding ▴Criteria: Per 34 CFR §300.203, a District must budget and expend at least the same amount of local, or State and local funds for the education of children with disabilities as it did in the most recent prior year for which information is available. The District must meet at least one of four compliance tests in order to be considered compliant. Condition Found: The District did not meet any of the four maintenance of effort compliance tests as per the preliminary calculation. Questioned Costs: $58,499 representing the repayment amount based on the preliminary maintenance of effort calculation for the year ended June 30, 2025. Effect: The effect is noncompliance with IDEA-B maintenance of effort requirements. Recommendation: We recommend the District implement procedures to monitor special education budgets and expenditures to ensure compliance throughout the year.
Corrective Action Planned: Cause: A staffing change occurred between the 2023-24 to 2024-25 school years when a teacher coded 100% to Special Education retires and was not replaced. Corrective Action: When a Special Education staff position is vacated, the Business Office will review MOE impact. The district will identify allowable expenditures to be coded to IDEA-B if staffing changes. The district plans to appeal in the Spring for an exception for the teacher that was not replaced. Anticipated Completion Date: Spring 2026 Contact Person(s): Rebecca King, Business Manager
FAC accepted this audit on December 9, 2024 — management decision was due June 9, 2025.
FAC accepted this audit on November 30, 2023 — management decision was due May 30, 2024.
FAC accepted this audit on October 30, 2022 — management decision was due April 30, 2023.
FAC accepted this audit on November 1, 2021 — management decision was due May 1, 2022.
FAC accepted this audit on October 28, 2020 — management decision was due April 28, 2021.
FAC accepted this audit on October 27, 2019 — management decision was due April 27, 2020.
FAC accepted this audit on October 24, 2018 — management decision was due April 24, 2019.
FAC accepted this audit on November 20, 2017 — management decision was due May 20, 2018.
FAC accepted this audit on November 16, 2016 — management decision was due May 16, 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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