EIN: 751493438
UEI: K4EEGZCYFH29
Audited by: Montemayor Britton Bender Carey PC
Oversight agency: 45 [National Endowment for the Arts / National Endowment for the Humanities]
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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 July 30, 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 January 30, 2027 (150 days from today).
What is a management decision? →FAC accepted this audit on July 26, 2025 — management decision was due January 26, 2026.
FAC accepted this audit on July 17, 2024 — management decision was due January 17, 2025.
FAC accepted this audit on July 30, 2023 — management decision was due January 30, 2024.
FAC accepted this audit on July 31, 2022 — management decision was due January 31, 2023.
FAC accepted this audit on January 30, 2022 — management decision was due July 30, 2022.
Federal Agency: National Endowment for the Humanities Federal Program Title: Promotion of the Humanities ? Federal/State Partnership CFDA Number: 45.129 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Numbers and Periods: SO-268702-20; SO-253181-17 11/1/2019 ? 10/31/2020 Statistically Valid Sample: No, and not intended to be a Statistically Valid Sample Type of Finding: Significant Deficiency and Non-Compliance Criteria or specific requirement: Humanities Texas is required to monitor subrecipients to ensure compliance with Federal rules and regulations under 2 CFR Part 200.331 - Requirements for pass-through entities. All pass-through entities must: (d)(1) Issuing a management decision for audit findings pertaining to the Federal award provided to the subrecipient from the pass-through entity as required by ? 200.521 Management decision; (f) Verify that every subrecipient is audited as required by Subpart F - Audit Requirements when it is expected that the subrecipient's Federal awards expended during the respective fiscal year equaled or exceeded the threshold set forth in ? 200.501 - Audit requirements. Condition and context: The Organization did not verify that every subrecipient is audited as required by Subpart F - Audit Requirements when it is expected that the subrecipient's Federal awards expended during the respective fiscal year equaled or exceeded the threshold set forth in ? 200.501. Humanities Texas could not issue a management decision for audit findings pertaining to the Federal award provided to the subrecipient from the pass-through entity as required by ? 200.521 - Management decision. Humanities Texas provided 264 grants to subrecipients with ranging from $250 to $15,000 and averaging $4,095. Questioned costs: None Cause: The Organization did not design and implement controls or processes to verify that is audited as required by Subpart F - Audit Requirements when it is expected that the subrecipient's Federal awards expended during the respective fiscal year equaled or exceeded the threshold set forth in ? 200.501. Effect or Potential Effect: Subrecipients may have findings associated with their single audits that could affect the ability for the Organization to grant future funds to the subrecipients. Recommendation: We recommend Humanities Texas design and implement a process to ensure every subrecipient is audited as required by Subpart F - Audit Requirements when it is expected that the subrecipient's Federal awards expended during the respective fiscal year equaled or exceeded the threshold set forth in ? 200.501 Audit requirements. View of responsible officials: Agree Responsible Officials Response and Planned Corrective Actions: Currently, Humanities Texas requires subrecipients to confirm, by signing our standard grant agreement, they understand that their grant award is subject to audit requirements OMB Circular 2 CFR part 200: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Subrecipients confirm that they are in compliance with pertinent federal regulations when they submit grant final reports. Only a small subset of our grantees expend $750,000 or more in Federal funds per fiscal year. Beginning immediately, in the pre-award application process, we will ask if applicants expect to expend $750,000 or more in Federal funds in the current fiscal year. For applicants who respond in the affirmative, Humanities Texas will request their most recently completed audit to 1) confirm that they conduct single or program-specific audits, and 2) learn of findings, if any. Information gathered from the submitted audits will inform the council?s risk assessment and subrecipient monitoring process. Planned Implementation Date of Corrective Action: October 31, 2021 Person Responsible for Corrective Action: Yvonne Gonzalez, Deputy Director
Show full finding ▾Hide full finding ▴Federal Agency: National Endowment for the Humanities Federal Program Title: Promotion of the Humanities ? Federal/State Partnership CFDA Number: 45.129 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Numbers and Periods: SO-268702-20; SO-253181-17 11/1/2019 ? 10/31/2020 Statistically Valid Sample: No, and not intended to be a Statistically Valid Sample Type of Finding: Significant Deficiency and Non-Compliance Criteria or specific requirement: Humanities Texas is required to monitor subrecipients to ensure compliance with Federal rules and regulations under 2 CFR Part 200.331 - Requirements for pass-through entities. All pass-through entities must: (d)(1) Issuing a management decision for audit findings pertaining to the Federal award provided to the subrecipient from the pass-through entity as required by ? 200.521 Management decision; (f) Verify that every subrecipient is audited as required by Subpart F - Audit Requirements when it is expected that the subrecipient's Federal awards expended during the respective fiscal year equaled or exceeded the threshold set forth in ? 200.501 - Audit requirements. Condition and context: The Organization did not verify that every subrecipient is audited as required by Subpart F - Audit Requirements when it is expected that the subrecipient's Federal awards expended during the respective fiscal year equaled or exceeded the threshold set forth in ? 200.501. Humanities Texas could not issue a management decision for audit findings pertaining to the Federal award provided to the subrecipient from the pass-through entity as required by ? 200.521 - Management decision. Humanities Texas provided 264 grants to subrecipients with ranging from $250 to $15,000 and averaging $4,095. Questioned costs: None Cause: The Organization did not design and implement controls or processes to verify that is audited as required by Subpart F - Audit Requirements when it is expected that the subrecipient's Federal awards expended during the respective fiscal year equaled or exceeded the threshold set forth in ? 200.501. Effect or Potential Effect: Subrecipients may have findings associated with their single audits that could affect the ability for the Organization to grant future funds to the subrecipients. Recommendation: We recommend Humanities Texas design and implement a process to ensure every subrecipient is audited as required by Subpart F - Audit Requirements when it is expected that the subrecipient's Federal awards expended during the respective fiscal year equaled or exceeded the threshold set forth in ? 200.501 Audit requirements. View of responsible officials: Agree Responsible Officials Response and Planned Corrective Actions: Currently, Humanities Texas requires subrecipients to confirm, by signing our standard grant agreement, they understand that their grant award is subject to audit requirements OMB Circular 2 CFR part 200: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Subrecipients confirm that they are in compliance with pertinent federal regulations when they submit grant final reports. Only a small subset of our grantees expend $750,000 or more in Federal funds per fiscal year. Beginning immediately, in the pre-award application process, we will ask if applicants expect to expend $750,000 or more in Federal funds in the current fiscal year. For applicants who respond in the affirmative, Humanities Texas will request their most recently completed audit to 1) confirm that they conduct single or program-specific audits, and 2) learn of findings, if any. Information gathered from the submitted audits will inform the council?s risk assessment and subrecipient monitoring process. Planned Implementation Date of Corrective Action: October 31, 2021 Person Responsible for Corrective Action: Yvonne Gonzalez, Deputy Director
Currently, Humanities Texas requires subrecipients to confirm, by signing our standard grant agreement, they understand that their grant award is subject to audit requirements OMB Circular 2 CFR part 200: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Subrecipients confirm that they are in compliance with pertinent federal regulations when they submit grant final reports. Only a small subset of our grantees expend $750,000 or more in Federal funds per fiscal year. Beginning immediately, in the pre-award application process, we will ask if applicants expect to expend $750,000 or more in Federal funds in the current fiscal year. For applicants who respond in the affirmative, Humanities Texas will request their most recently completed audit to 1) confirm that they conduct single or program-specific audits, and 2) learn of findings, if any. Information gathered from the submitted audits will inform the council?s risk assessment and subrecipient monitoring process.
FAC accepted this audit on November 1, 2020 — management decision was due May 1, 2021.
FAC accepted this audit on July 30, 2019 — management decision was due January 30, 2020.
FAC accepted this audit on July 30, 2018 — management decision was due January 30, 2019.
FAC accepted this audit on June 21, 2017 — management decision was due December 21, 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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