EIN: 756000217
UEI: D4KQRDGAT5W5
Audited by: Brown, Graham & Company, P.C.
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 October 19, 2023. 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 April 19, 2024 (867 days ago).
What is a management decision? →FAC accepted this audit on November 17, 2022 — management decision was due May 17, 2023.
FAC accepted this audit on November 3, 2021 — management decision was due May 3, 2022.
Based on the current year activity, the District?s fund balance for the food service fund exceeded three months of the prior year average expenditures. The District had not filed a plan for reducing excessive operating food service fund balance with the Texas Department of Agriculture. Cause: The District?s current policies and procedures do not include a periodic assessment of the District?s fund balance for the Child Nutrition program and was therefore unaware of the non-compliance. Effect or Potential Effect: Because the District?s management had not performed the calculation and was therefore unaware of the non-compliance, the required corrective action plan had not been filed and the potential exists for noncompliance to occur, which could have a direct and material effect on both the financial statements and the Child Nutrition Program. Questioned Costs: No costs were being questioned. Context: For the fiscal year ended June 30, 2021, the District did not appear to have made the calculation to determine the amount of fund balance in excess of three months of the average monthly food service expenditures. Recommendation: We recommend that the District contact the Texas Department of Agriculture and submit the required Plan for Reducing Excessive Operating Food Service Fund Balance report. Additionally, we recommend that the District implement policies and procedures to monitor the fund balance in the food service fund, and if necessary in the future, file the required reports with the State if fund balance exceeds allowable amounts. Responsible Official?s Response and Corrective Action Planned: See the District?s response to this finding on the letter provided by the District on page 88. Planned Implementation Date of Corrective Action: Fall, 2021 Personnel Responsible for Corrective Action: Denise Anderson, Superintendent; Darlene Miller, Business Manager
Show full finding ▾Hide full finding ▴Finding 2021-001 Noncompliance ? Excess Fund Balance Federal Program: Child Nutrition Cluster (School Breakfast Program, National School Lunch Program, Summer Feeding Program) CFDA #?s: 10.553, 10.555 and 10.559 ? United States Department of Agriculture Pass-Through Entity Identifying Numbers: #71402101, #71302101, and #185901 Federal Award Year: 2020-2021 School Year ending June 30, 2021 Pass-Through Entity: Texas Education Agency Criteria: Program requirements for the Child Nutrition Cluster require that the District submit a plan for reducing excessive operating food service fund balance to the Texas Department of Agriculture for fund balance in excess of three months of the average monthly food service expenditures. Condition: Based on the current year activity, the District?s fund balance for the food service fund exceeded three months of the prior year average expenditures. The District had not filed a plan for reducing excessive operating food service fund balance with the Texas Department of Agriculture. Cause: The District?s current policies and procedures do not include a periodic assessment of the District?s fund balance for the Child Nutrition program and was therefore unaware of the non-compliance. Effect or Potential Effect: Because the District?s management had not performed the calculation and was therefore unaware of the non-compliance, the required corrective action plan had not been filed and the potential exists for noncompliance to occur, which could have a direct and material effect on both the financial statements and the Child Nutrition Program. Questioned Costs: No costs were being questioned. Context: For the fiscal year ended June 30, 2021, the District did not appear to have made the calculation to determine the amount of fund balance in excess of three months of the average monthly food service expenditures. Recommendation: We recommend that the District contact the Texas Department of Agriculture and submit the required Plan for Reducing Excessive Operating Food Service Fund Balance report. Additionally, we recommend that the District implement policies and procedures to monitor the fund balance in the food service fund, and if necessary in the future, file the required reports with the State if fund balance exceeds allowable amounts. Responsible Official?s Response and Corrective Action Planned: See the District?s response to this finding on the letter provided by the District on page 88. Planned Implementation Date of Corrective Action: Fall, 2021 Personnel Responsible for Corrective Action: Denise Anderson, Superintendent; Darlene Miller, Business Manager
Finding 2021-001 Noncompliance ? Excess Fund Balance The District will submit the required Plan for Reducing Excessive Operating Food Service Fund Balance report to the Texas Department of Agriculture. The District will implement procedures to monitor the fund balance in the food service fund, and in the future, file the required reports with the State, if fund balance exceeds allowable amounts.
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