EIN: 756000345
UEI: LCLKR6NCX2Z5
Audited by: Pattillo, Brown & Hill, L.L.P.
Oversight agency: 84 [Department of Education]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 11, 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 11, 2026 (22 days ago).
What is a management decision? →FAC accepted this audit on January 30, 2025 — management decision was due July 30, 2025.
FAC accepted this audit on February 15, 2024 — management decision was due August 15, 2024.
FAC accepted this audit on January 30, 2023 — management decision was due July 30, 2023.
FAC accepted this audit on January 31, 2022 — management decision was due July 31, 2022.
FAC accepted this audit on March 2, 2021 — management decision was due September 2, 2021.
Expenditures incurred during the previous grant period were paid from the current grant during the current grant period which is not allowable according to the period of performance requirements. Specifically, based on the shared service arrangement, CISD received instructional services from Slocum ISD from January 2019 through May 2019, which was prior to the August 29, 2019, the beginning of the current grant period. CISD made a partial payment in February 2019 for the services, however, CISD made the final payment in September 2019 using the current grant funds. Although CISD carried forward funds from the previous grant into the current grant, all expenditures must be incurred and charged to the grant as per the current grant period approved in the new Notice of Grant Award (NOGA). After this TEA finding CISD reclassified the expense from federal to local, so there are no questioned costs during the current audit period. Cause: The Fiscal Agent failed to monitor the period of performance grant dates for the expenditure. Questioned Costs: None Repeat Finding: No; isolated instance Sampling Statistically Valid: Yes Recommendation: We recommend CISD strengthen its internal control procedures to ensure expenditures are incurred during the grant period Views of Responsible Official: CISD administration agrees with the finding and has implemented the proper procedures to eliminate future findings related to period of performance.
Show full finding ▾Hide full finding ▴Program Information: Federal Program: IDEA ? Part B, Formula Federal CFDA Number: 84.027 Pass-through Entity ID Number: 20-660001001902 Federal Agency: U.S. Department of Education Criteria: Federal grant regulations require that allowable costs be incurred during the grant period. Established federal requirements on when to obligate funds must be followed. 2 CFR 200.309, 34 CFR 76.707-710 Condition: Expenditures incurred during the previous grant period were paid from the current grant during the current grant period which is not allowable according to the period of performance requirements. Specifically, based on the shared service arrangement, CISD received instructional services from Slocum ISD from January 2019 through May 2019, which was prior to the August 29, 2019, the beginning of the current grant period. CISD made a partial payment in February 2019 for the services, however, CISD made the final payment in September 2019 using the current grant funds. Although CISD carried forward funds from the previous grant into the current grant, all expenditures must be incurred and charged to the grant as per the current grant period approved in the new Notice of Grant Award (NOGA). After this TEA finding CISD reclassified the expense from federal to local, so there are no questioned costs during the current audit period. Cause: The Fiscal Agent failed to monitor the period of performance grant dates for the expenditure. Questioned Costs: None Repeat Finding: No; isolated instance Sampling Statistically Valid: Yes Recommendation: We recommend CISD strengthen its internal control procedures to ensure expenditures are incurred during the grant period Views of Responsible Official: CISD administration agrees with the finding and has implemented the proper procedures to eliminate future findings related to period of performance.
Prior to requesting funds, Cayuga ISD will confirm that the funds are for expenses incurred in the current grant cycle by: 1. Reviewing the grant dates. 2. In TEAL, Cayuga ISD will review the grant dates on the Expenditure Report. 3. If a district is requesting reimbursement, Cayuga ISD will review the District?s reports to determine which year the expenses were incurred. 4. Expenses incurred in the current year will be drawn down prior to the end date of the grant. 5. For expenses incurred in the prior school year, Cayuga ISD will draw down funds for allowable costs only if the grant has not ended. Cayuga ISD has implemented the above procedures and notified other districts of the change in policy in regards to providing adequate documentation prior to reimbursement.
FAC accepted this audit on February 10, 2020 — management decision was due August 10, 2020.
FAC accepted this audit on February 28, 2019 — management decision was due August 28, 2019.
FAC accepted this audit on January 24, 2018 — management decision was due July 24, 2018.
FAC accepted this audit on February 1, 2017 — management decision was due August 1, 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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