EIN: 746002551
UEI: NNQMJ7AMMT11
Audited by: Anderson, Marx & Bohl, P.C.
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 22, 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 22, 2026 (82 days ago).
What is a management decision? →FAC accepted this audit on December 20, 2024 — management decision was due June 20, 2025.
FAC accepted this audit on January 31, 2024 — management decision was due July 31, 2024.
FAC accepted this audit on January 30, 2023 — management decision was due July 30, 2023.
The District failed to maintain budgeting controls over expenditures by exceeding its budget in in the National School Breakfast and Lunch Program. Criteria: The District is required to maintain proper budgeting procedures in order to ensure adequate oversight of its expenditure approvals and must approve budget amendments before approving expenditures. Effect: The District did not amend its budget properly causing overexpenditures. Cause: The District failed to properly amend its budget.
Show full finding ▾Hide full finding ▴Federal Award Findings and Questioned Costs 2022-001 Budget Overages Condition: The District failed to maintain budgeting controls over expenditures by exceeding its budget in in the National School Breakfast and Lunch Program. Criteria: The District is required to maintain proper budgeting procedures in order to ensure adequate oversight of its expenditure approvals and must approve budget amendments before approving expenditures. Effect: The District did not amend its budget properly causing overexpenditures. Cause: The District failed to properly amend its budget.
Recommendation: The District should ensure procedures are in place to provide for proper budget amendments. District's Response: The District will review existing procedures and adjust its budget before expenditure.
FAC accepted this audit on January 26, 2022 — management decision was due July 26, 2022.
FAC accepted this audit on January 11, 2021 — management decision was due July 11, 2021.
FAC accepted this audit on February 19, 2020 — management decision was due August 19, 2020.
Criteria: If an employee works solely on a single federal award or cost objective, charges for the employee's salary and wages must be supported by periodic (semi-annual, at least) certifications that the employee worked solely on that program or cost objective for the period covered by the certification. Additionally, if an employee's salary and wages are allocated to various federal awards, time and effort documentation is required. Condition and Context: During the course of our audit, the District was unable to provide adequate documentation that it had obtained the required certifications, nor time and effort documentation, for employees charged to the Special Education Cluster. Cause and Effect: As a result of the finding, we performed alternative procedures to determine if the lack of certifications resulted in questioned costs. We examined personnel files for the employees whose salaries and wages were charged to the Special Education Cluster, noting job descriptions were maintained for each individual and the job descriptions were acknowledged via signature by the employee and supervisors. Additionally, we corroborated with the District's Director of Special Education that all employees funded through the Special Education Cluster performed activities that agreed with the job description and related allowable costs for the program. As a result of alternative procedures, no questioned costs were identified related to this finding. Questioned Costs: None. Repeat Finding: No.
Show full finding ▾Hide full finding ▴Criteria: If an employee works solely on a single federal award or cost objective, charges for the employee's salary and wages must be supported by periodic (semi-annual, at least) certifications that the employee worked solely on that program or cost objective for the period covered by the certification. Additionally, if an employee's salary and wages are allocated to various federal awards, time and effort documentation is required. Condition and Context: During the course of our audit, the District was unable to provide adequate documentation that it had obtained the required certifications, nor time and effort documentation, for employees charged to the Special Education Cluster. Cause and Effect: As a result of the finding, we performed alternative procedures to determine if the lack of certifications resulted in questioned costs. We examined personnel files for the employees whose salaries and wages were charged to the Special Education Cluster, noting job descriptions were maintained for each individual and the job descriptions were acknowledged via signature by the employee and supervisors. Additionally, we corroborated with the District's Director of Special Education that all employees funded through the Special Education Cluster performed activities that agreed with the job description and related allowable costs for the program. As a result of alternative procedures, no questioned costs were identified related to this finding. Questioned Costs: None. Repeat Finding: No.
Recommendation: We recommend that the District maintain appropriate documentation for certifications (at least semi-annually) of employees whose salaries and wages are charged solely to this federal program, and time and effort documentation for those employees that are partially funded by federal programs. Views of Responsible Officials and Planned Corrective Actions: Management occurs with the finding as presented. In response, effective November 2019, management has implemented a policy and procedure for obtaining semi-annual certifications for all employees charged to the Special Education Cluster. Additionally, effective January 2020, the District implemented a policy and procedure requiring employees that are partially funded to maintain contemporaneous time and effort documentation each month. Fall 2019 semi-annual certifications will be completed no later than January 2020. Individual responsible: Director of Special Education
FAC accepted this audit on January 8, 2019 — management decision was due July 8, 2019.
FAC accepted this audit on December 17, 2017 — management decision was due June 17, 2018.
FAC accepted this audit on January 13, 2017 — management decision was due July 13, 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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