EIN: 746002268
UEI: TQ8GFMFNE5U3
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 12, 2021. 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 12, 2022 (1532 days ago).
What is a management decision? →Texas Education Agency required Santa Rosa Independent School District submit an annual report for ESSER expenditures from March 13, 2020 to September 30, 2020. This report includes reporting on data regarding the amounts of ESSER expenditures per use of funds category and activities, number of FTE positions as of different dates, student enrollment at September 30, 2020, and number of students with dedicated device provide by the District. The annual report was prepared and submitted timely as required and included all of the required elements. However, there was no evidence provided indicating that the information in the report was reviewed by someone other than the individual preparing it. Questioned Costs: N/A Cause: The District has a process to collect the information necessary for the report. However, there is no documentation of a review of the report and underlying information from an official other than the report preparer prior to final report submission. Effect: Inaccurate or incomplete data may be reported to the grantor. This could result in the grantor making decision regarding future matters that could have a detrimental effect on the grantee. Auditors' Recommendation: The District should designate an individual familiar with the grant and program requirements to review and sign off prior to the submission of reports. Review should consist of ensuring all data is accurate and complete. Views of responsible officials: Management concurs with auditors? finding and recommendation.
Show full finding ▾Hide full finding ▴Pass through Entity: Texas Education Agency Education Stabilization Fund-ESSER Federal Award Year: 2020: 20521001031914 Assistance Listing Number: 84.425 Reference No.: 2021-001 Significant Deficiency in Internal Control over Compliance with Special Reporting Requirements Criteria: 2 CFR 200.303 states that non-federal entities should establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: Texas Education Agency required Santa Rosa Independent School District submit an annual report for ESSER expenditures from March 13, 2020 to September 30, 2020. This report includes reporting on data regarding the amounts of ESSER expenditures per use of funds category and activities, number of FTE positions as of different dates, student enrollment at September 30, 2020, and number of students with dedicated device provide by the District. The annual report was prepared and submitted timely as required and included all of the required elements. However, there was no evidence provided indicating that the information in the report was reviewed by someone other than the individual preparing it. Questioned Costs: N/A Cause: The District has a process to collect the information necessary for the report. However, there is no documentation of a review of the report and underlying information from an official other than the report preparer prior to final report submission. Effect: Inaccurate or incomplete data may be reported to the grantor. This could result in the grantor making decision regarding future matters that could have a detrimental effect on the grantee. Auditors' Recommendation: The District should designate an individual familiar with the grant and program requirements to review and sign off prior to the submission of reports. Review should consist of ensuring all data is accurate and complete. Views of responsible officials: Management concurs with auditors? finding and recommendation.
Finding Reference No. 2021-001 - Internal Control over Compliance with Special Reporting Requirements Corrective Action Plan: The District is currently in the process of hiring a Federal Programs Director to assist in the oversight of this and various other federal programs, in order to aid in the oversight of grant compliance and internal control over compliance. Contact Person: Mrs. Marisa Cuevas, Chief Financial Officer Implementation Time Frame: Ongoing
FAC accepted this audit on February 19, 2019 — management decision was due August 19, 2019.
GSA_MIGRATION
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GSA_MIGRATION
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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