EIN: 756000396
UEI: LFNNC5S1PBG1
Audited by: Moore, Truelove, Pharis, Meyers & Marsh, PLLC
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 5, 2024. 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 5, 2024 (756 days ago).
What is a management decision? →FIndiog 2023-02 - Material Weakness io internal Control over ESSER Fund Ill of the American Rescue Pian Criteria The District should maintain adequate internal control over financial reporting and federal compliance to to ensure accurate reporting in the District's financial statements and compliance with program requirements. Conditiion The District's lack of documented control procedures resulted in the District reporting $44,594 of payroll cost in excess of the ESSER Ill Fund's budgeted payroll cost of $293,629 on the expenditure report to the TEA dated August 12, 2023. Cause The District did not maintain written internal control procedures over all relevant financial reporting and compliance areas. Effect Because the District lacked written policies and procedures the District is more susceptible to deficiencies in financial reporting and compliance with laws and regulations. Recommendation We recommend that the District prepares a set of written policies and procedures of internal controls that they follow to assure a high level of assurance that financial amounts are accurate and the District is in compliance with applicable laws, regulations and policies.
Show full finding ▾Hide full finding ▴FIndiog 2023-02 - Material Weakness io internal Control over ESSER Fund Ill of the American Rescue Pian Criteria The District should maintain adequate internal control over financial reporting and federal compliance to to ensure accurate reporting in the District's financial statements and compliance with program requirements. Conditiion The District's lack of documented control procedures resulted in the District reporting $44,594 of payroll cost in excess of the ESSER Ill Fund's budgeted payroll cost of $293,629 on the expenditure report to the TEA dated August 12, 2023. Cause The District did not maintain written internal control procedures over all relevant financial reporting and compliance areas. Effect Because the District lacked written policies and procedures the District is more susceptible to deficiencies in financial reporting and compliance with laws and regulations. Recommendation We recommend that the District prepares a set of written policies and procedures of internal controls that they follow to assure a high level of assurance that financial amounts are accurate and the District is in compliance with applicable laws, regulations and policies.
Finding 2023-02 - Material Weakness in lhternal Control over ESSER Fund III The District concurs with the finding and the recommendation. The District will document its internal control policies and procedures for compliance monitoring to ensure federal expenditures did not exceed budgeted amounts. Tony Martinez, the District's Superintendent, is responsible for implementing the plan.
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