EIN: 756001227
UEI: R4TKYEVBS769
Audited by: ECKERT & COMPANY, LLP
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 18, 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 18, 2026 (13 days ago).
What is a management decision? →FAC accepted this audit on January 28, 2025 — management decision was due July 28, 2025.
FAC accepted this audit on January 22, 2024 — management decision was due July 22, 2024.
Funds provided to a local education agency (LEA) under Part B of the Individuals with Disabilities Education Act (IDEA - B) as referenced in 34 Code of Federal Regulations (CFR) 300.231 were used to reduce the level of expenditures for the education of children with disabilities made by the LEA from local funds below the level of those expenditures for the preceding year. Questioned Costs: Funds provided to the District under Part B of the Act (per above) reduced the level of expenditures for the education of children with disabilities made by the District from local funds below the level of those expenditures for the preceding year in the amount of $36,980. These reductions in expenditures are questioned costs. Cause: The LEA reduced personnel and related expenditures. These reductions were necessary to accommodate the needs of the District. Effect: These reductions in expenditures from local funds indicate that the District used funds provided under Part B of the Act (per above) to reduce such expenditures. Auditor's Recommendation: The District should monitor operations to ensure that it is maintaining the required level of expenditures of local funds for the education of children with disabilities. Management's Response: The District agrees with the findings and questioned costs (as stated above), but believes it may qualify under exceptions provided under Part B of the Individuals with Disabilities Education Act (IDEA - B) as referenced in 34 Code of Federal Regulations (CFR) 300.232.
Show full finding ▾Hide full finding ▴Project Numbers 236600010529016600 and 236610010529016610 CFDA Numbers 84.027A and 84.173A Criteria: Funds provided to a local education agency (LEA) under Part B of the Individuals with Disabilities Education Act (IDEA - B) as referenced in 34 Code of Federal Regulations (CFR) 300.231 may not be used to reduce the level of expenditures for the education of children with disabilities made by the LEA from local funds below the level of those expenditures for the preceding year. Condition: Funds provided to a local education agency (LEA) under Part B of the Individuals with Disabilities Education Act (IDEA - B) as referenced in 34 Code of Federal Regulations (CFR) 300.231 were used to reduce the level of expenditures for the education of children with disabilities made by the LEA from local funds below the level of those expenditures for the preceding year. Questioned Costs: Funds provided to the District under Part B of the Act (per above) reduced the level of expenditures for the education of children with disabilities made by the District from local funds below the level of those expenditures for the preceding year in the amount of $36,980. These reductions in expenditures are questioned costs. Cause: The LEA reduced personnel and related expenditures. These reductions were necessary to accommodate the needs of the District. Effect: These reductions in expenditures from local funds indicate that the District used funds provided under Part B of the Act (per above) to reduce such expenditures. Auditor's Recommendation: The District should monitor operations to ensure that it is maintaining the required level of expenditures of local funds for the education of children with disabilities. Management's Response: The District agrees with the findings and questioned costs (as stated above), but believes it may qualify under exceptions provided under Part B of the Individuals with Disabilities Education Act (IDEA - B) as referenced in 34 Code of Federal Regulations (CFR) 300.232.
2023-001 Level of Effort (Maintenance of Effort) Recommendation: The District should monitor operations to ensure that it is maintaining the required level of expenditures of local funds for the education of children with disabilities. Action Taken: The District will monitor operations to ensure that it is maintaining the required level of expenditures of local funds for the education of children with disabilities. Anticipated Completion Date: Throughout Fiscal Year Ending August 31, 2024
FAC accepted this audit on February 21, 2023 — management decision was due August 21, 2023.
FAC accepted this audit on January 20, 2022 — management decision was due July 20, 2022.
FAC accepted this audit on January 25, 2021 — management decision was due July 25, 2021.
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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