EIN: 756000211
UEI: HNFFNM7K6M98
Audited by: HANKINS, EASTUP, DEATON, TONN, SEAY & SCARBOROUGH LLC
Oversight agency: 10 [Department of Agriculture]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 10, 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 10, 2026 (20 days ago).
What is a management decision? →FAC accepted this audit on November 22, 2024 — management decision was due May 22, 2025.
FAC accepted this audit on December 21, 2023 — management decision was due June 21, 2024.
During the course of our audit, we noted federal expenditures spent and not drawn down, resulting in untimely submissions, loss of federal funds at year end, as well as a prior period adjustment. Cause: The District failed to properly maintain the internal federal grant worksheet, and also failed to submit a draw request after preparation. Effect: As a result of this condition, the District lost federal funds due to ineffective internal controls resulting in untimely submissions. Recommendation: We recommend the District implement additional controls and procedures to ensure that federal draw downs are accurate and requested in a timely manner.
Show full finding ▾Hide full finding ▴Criteria: Internal controls over accurate federal draw downs affect the District's ability to draw down funds correctly and timely. Management must establish and maintain effective internal controls to provide reasonable assurance that accurate federal draw downs are submitted timely. Condition: During the course of our audit, we noted federal expenditures spent and not drawn down, resulting in untimely submissions, loss of federal funds at year end, as well as a prior period adjustment. Cause: The District failed to properly maintain the internal federal grant worksheet, and also failed to submit a draw request after preparation. Effect: As a result of this condition, the District lost federal funds due to ineffective internal controls resulting in untimely submissions. Recommendation: We recommend the District implement additional controls and procedures to ensure that federal draw downs are accurate and requested in a timely manner.
Response: The district will confirm the validity of grant expenditures, compliance with grant rules and regulations, and conduct management control reviews. The district will continue to prioritize quality internal controls relating to grant reimbursements. EDGAR manual procedures will be followed. The District has segregated the duties associated with managing and reimbursing grant programs to allow for more stringent oversight.
During the course of our audit, we noted instances where internal controls were not properly implemented to ensure accurate grant reconciliations. Incorrect amounts were used in the federal grant worksheet. Cause: The District failed to properly reconcile and review the internal federal grant worksheet to ensure accuracy. Effect: As a result of this condition, the internal federal grant worksheet is not accurate. Recommendation: We recommend the District implement additional controls and procedures to ensure that the internal federal grant worksheet is prepared and reviewed accurately.
Show full finding ▾Hide full finding ▴Criteria: The District's management should implement internal controls over reconciliations of grant activity to ensure accurate federal draw downs. Condition: During the course of our audit, we noted instances where internal controls were not properly implemented to ensure accurate grant reconciliations. Incorrect amounts were used in the federal grant worksheet. Cause: The District failed to properly reconcile and review the internal federal grant worksheet to ensure accuracy. Effect: As a result of this condition, the internal federal grant worksheet is not accurate. Recommendation: We recommend the District implement additional controls and procedures to ensure that the internal federal grant worksheet is prepared and reviewed accurately.
Response: The district will confirm set-aside amount based on TEA allocations and monitor expenditures to confirm that the required 10% is expended prior to the close of the fiscal year.
FAC accepted this audit on December 5, 2022 — management decision was due June 5, 2023.
FAC accepted this audit on November 29, 2021 — management decision was due May 29, 2022.
During the course of our audit, we noted that the District failed to timely submit two quarterly reports as required by the U.S. Department of Health and Human Services. Cause: The District failed to monitor submission dates to ensure compliance. Effect: As a result of this condition, the District failed to submit reports in a timely manner to ensure compliance. Recommendation: We recommend the District implement additional controls and procedures to ensure reports are submitted in a timely manner and compliance requirements are met.
Show full finding ▾Hide full finding ▴Significant Deficiency Finding 2021-001 ? Federal Reporting Compliance and Internal Control over Compliance - Reporting Criteria: Internal Control and reporting procedures affect the District?s ability to submit reports in a timely manner. Management must establish and maintain effective internal controls to provide reasonable assurance that accurate reports are submitted timely. Condition: During the course of our audit, we noted that the District failed to timely submit two quarterly reports as required by the U.S. Department of Health and Human Services. Cause: The District failed to monitor submission dates to ensure compliance. Effect: As a result of this condition, the District failed to submit reports in a timely manner to ensure compliance. Recommendation: We recommend the District implement additional controls and procedures to ensure reports are submitted in a timely manner and compliance requirements are met.
FINDING / RECOMMENDATION 2021-001 Federal Reporting Compliance and Internal Control over Compliance - Reporting Response: The district will set deadlines to ensure the reports are submitted and certified prior to the deadline. The district will then check prior to the deadline to ensure the report has been saved, certified, and submitted. Contact Person: Alicia Coonrod, Chief Financial Officer Estimated Completion Date: Corrective action complete.
FAC accepted this audit on November 8, 2020 — management decision was due May 8, 2021.
FAC accepted this audit on October 28, 2019 — management decision was due April 28, 2020.
FAC accepted this audit on November 26, 2018 — management decision was due May 26, 2019.
FAC accepted this audit on November 15, 2017 — management decision was due May 15, 2018.
FAC accepted this audit on January 3, 2017 — management decision was due July 3, 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.
Browse other Single Audit organizations in Texas →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
