EIN: 756001245
UEI: LGJ4MZCNPUU6
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 20, 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 May 20, 2025 (460 days ago).
What is a management decision? →During our audit we noted that all nine families selected for eligibility verification did not provide verification information to the District to confirm their household income which is what determines their eligibility for free or reduced price meals. We noted the District had updated the household income data within the NutriKids software pertaining to information received from the eligibility verification process; however, the students’ status was inadvertently not changed from free or reduced to paid in the NutriKids program due to the final step in the process not being completed by District personnel, which involved changing the status of the student’s information to the paid status in the software. This resulted in each student remaining listed as free or reduced within the NutriKids software for the 23-24 school year. There was one family that submitted a new application with verification of income subsequent to this process and that student’s status was properly updated at that time. Context: For the fiscal year ended June 30, 2024, the District did not have the policies and procedures in place to ensure the updated eligibility verification information was entered in a manner to implement the necessary update to each student’s status in the instances in which the District was unable to verify their eligibility for free or reduced price meals to the paid meal category. Effect or Potential Effect: The District could be reimbursed thru the NSLP program for free or reduced meals for students ineligible for these price reductions, rather than being reimbursed for these students at the paid rate, which is lower than that for students qualifying for free or reduced meal prices. Questioned Costs: $1,944. This amount was arrived at by determining the number of meals served to each student after their status should have changed due to the results of the verification process. Total reimbursements received by the District for these students during that time frame was $4,442. If these students would have been properly reclassified to the paid status, the correct reimbursement amount would be $2,498. The difference between these two amounts is the $1,944 identified as a questioned cost above. This amount was not considered to be material pertaining to the major program being audited. Cause: The District did not have sufficient internal controls in place to ensure the reclassification from free or reduced to paid for students unable to verify their eligibility for the free or reduced price meals. District staff had inadvertently believed the NutriKids system made this update automatically and did not review the status of each student to verify this update actually had occurred. Recommendation: We recommend the District implement additional policies and procedures to monitor the verification of eligibility for all students qualifying for free or reduced price meals. This includes updating the NutriKids settings to choose to automatically update the status of students after the verification process is complete and information entered into NutriKids and manually verifying the change has taken place. Views of Responsible Official: The Board of Trustees has designated the responsibility of overseeing the accounting and financial reporting to the District’s superintendent, Dr. Jeff Byrd. See the District’s responses to this finding in the letter provided by the District on page 103.
Show full finding ▾Hide full finding ▴U.S. Department of Agriculture Assistance Listing Numbers: 10.553 & 10.555 Federal Program: Child Nutrition Cluster (School Breakfast Program (SBP) & National School Lunch Program (NSLP)) Pass-Through Entity Identifying Numbers: 71402401 and 71302401 Pass-Through Entity: Texas Department of Agriculture/Texas Education Agency Federal Award Year: 2023-2024 School Year / Fiscal Year ending June 30, 2024 Criteria: The District is required to verify the eligibility of a sample of students who qualified for free or reduced price meal eligibility. In the event eligibility cannot be verified as part of this process, the student should be reclassified from the free or reduced category to the paid category. The District’s internal controls should be sufficient to ensure that any required changes to student meal category after the verification process is complete occurs. Condition: During our audit we noted that all nine families selected for eligibility verification did not provide verification information to the District to confirm their household income which is what determines their eligibility for free or reduced price meals. We noted the District had updated the household income data within the NutriKids software pertaining to information received from the eligibility verification process; however, the students’ status was inadvertently not changed from free or reduced to paid in the NutriKids program due to the final step in the process not being completed by District personnel, which involved changing the status of the student’s information to the paid status in the software. This resulted in each student remaining listed as free or reduced within the NutriKids software for the 23-24 school year. There was one family that submitted a new application with verification of income subsequent to this process and that student’s status was properly updated at that time. Context: For the fiscal year ended June 30, 2024, the District did not have the policies and procedures in place to ensure the updated eligibility verification information was entered in a manner to implement the necessary update to each student’s status in the instances in which the District was unable to verify their eligibility for free or reduced price meals to the paid meal category. Effect or Potential Effect: The District could be reimbursed thru the NSLP program for free or reduced meals for students ineligible for these price reductions, rather than being reimbursed for these students at the paid rate, which is lower than that for students qualifying for free or reduced meal prices. Questioned Costs: $1,944. This amount was arrived at by determining the number of meals served to each student after their status should have changed due to the results of the verification process. Total reimbursements received by the District for these students during that time frame was $4,442. If these students would have been properly reclassified to the paid status, the correct reimbursement amount would be $2,498. The difference between these two amounts is the $1,944 identified as a questioned cost above. This amount was not considered to be material pertaining to the major program being audited. Cause: The District did not have sufficient internal controls in place to ensure the reclassification from free or reduced to paid for students unable to verify their eligibility for the free or reduced price meals. District staff had inadvertently believed the NutriKids system made this update automatically and did not review the status of each student to verify this update actually had occurred. Recommendation: We recommend the District implement additional policies and procedures to monitor the verification of eligibility for all students qualifying for free or reduced price meals. This includes updating the NutriKids settings to choose to automatically update the status of students after the verification process is complete and information entered into NutriKids and manually verifying the change has taken place. Views of Responsible Official: The Board of Trustees has designated the responsibility of overseeing the accounting and financial reporting to the District’s superintendent, Dr. Jeff Byrd. See the District’s responses to this finding in the letter provided by the District on page 103.
The Board of Trustees has designated the responsibility of overseeing the accounting and financial reporting to the District’s superintendent, Jeff Byrd. See the District’s responses to this finding in the letter provided by the District on page 103. Finding 2024-002 - Significant Deficiency - Verification of Eligibility for Free or Reduced Price Meals The District has reviewed the findings and identified areas of improvement for Child Nutrition. The district will audit the Child Nutrition information after verification each year to ensure that the correct changes have been made in the software. Internal Controls will be reviewed and strengthened to ensure proper coding moving forward.
FAC accepted this audit on November 16, 2021 — management decision was due May 16, 2022.
During November 2020, the District implemented the Summer Seamless Option (SSO) for its school lunch program as allowed by the Federal Government. Changing over to this option meant that all meals for the remainder of the year for all students would be free under this option. As a result, the District needed to submit two different claims forms under this program for November 2020 ? one for the portion of the month covered by the normal NLSP program and one for the remainder of the month covered by the SSO option. During our audit, we noted that the internal controls in place at the District did not identify that 380 breakfasts and 1,367 lunches were submitted for reimbursement under both programs. These meals should have been submitted only under the SSO Claim Form for November. Context: During the audit, we noted that the District?s review processes involved in submitting the claims did not catch this error. As this changeover from one option to the other occurred while school was actually in session, the District did not modify its controls and review processes appropriately to be able to identify this error. Effect or Potential Effect: The effect of this error was that the District was reimbursed twice (once under NLSP and once under SSO) for the number of meals mentioned above. Questioned costs: $4,092. Our audit procedures determined that these meals should have been reimbursed under the SSO option and not under the NLSP options. We arrived at this amount by multiplying the meals included in this error by the proper respective reimbursement rate under NLSP for free, reduced, and paid meals. We also identified that the amount of breakfasts submitted for payment in November under the SSO option was 934 less than what the District?s tally sheets indicated had been served on the days the SSO option was in effect, which offsets the overpayment for the duplicate meals claimed. The amount that would have been received by the District if the correct number of breakfasts served during November 2020 had been submitted is $2,107. Cause: The District did not have sufficient internal controls in place to ensure that meals weren?t submitted twice in the month of transition between the NLSP and SSO options. Repeat Finding from Prior Year: No, this is the first year of this finding. Recommendation: The review process of each month?s claim forms should ensure that there are no double counting of meals claimed, including situations of transitioning between funding options. Views of Responsible Official: The Board of Trustees has designated the responsibility of overseeing the accounting and financial reporting to the District?s superintendent, Dr. Joe Alcorta. See the District?s responses to this finding in the letter provided by the District on page 104.
Show full finding ▾Hide full finding ▴Section II: Federal Awards Findings Finding 2021-002 ? Significant Deficiency ? Monthly Claims Forms U.S. Department of Agriculture Assistance Listing Numbers: 10.553 & 10.555 Federal Program: Child Nutrition Cluster (School Breakfast Program (SBP) & National School Lunch Program (NLSP) Pass-Through Entity Identifying Numbers: 7142001, 52402001, 52302001 Pass-Through Entity: Texas Department of Agriculture/Texas Education Agency Federal Award Year: 2020-2021 School Year ending June 30, 2021 Compliance Requirements: Activities Allowed Criteria: The District?s responsibility for internal controls over compliance with the requirements of this program extend to ensuring all eligible meals are included in monthly claims forms submitted to the TEA only once. Condition: During November 2020, the District implemented the Summer Seamless Option (SSO) for its school lunch program as allowed by the Federal Government. Changing over to this option meant that all meals for the remainder of the year for all students would be free under this option. As a result, the District needed to submit two different claims forms under this program for November 2020 ? one for the portion of the month covered by the normal NLSP program and one for the remainder of the month covered by the SSO option. During our audit, we noted that the internal controls in place at the District did not identify that 380 breakfasts and 1,367 lunches were submitted for reimbursement under both programs. These meals should have been submitted only under the SSO Claim Form for November. Context: During the audit, we noted that the District?s review processes involved in submitting the claims did not catch this error. As this changeover from one option to the other occurred while school was actually in session, the District did not modify its controls and review processes appropriately to be able to identify this error. Effect or Potential Effect: The effect of this error was that the District was reimbursed twice (once under NLSP and once under SSO) for the number of meals mentioned above. Questioned costs: $4,092. Our audit procedures determined that these meals should have been reimbursed under the SSO option and not under the NLSP options. We arrived at this amount by multiplying the meals included in this error by the proper respective reimbursement rate under NLSP for free, reduced, and paid meals. We also identified that the amount of breakfasts submitted for payment in November under the SSO option was 934 less than what the District?s tally sheets indicated had been served on the days the SSO option was in effect, which offsets the overpayment for the duplicate meals claimed. The amount that would have been received by the District if the correct number of breakfasts served during November 2020 had been submitted is $2,107. Cause: The District did not have sufficient internal controls in place to ensure that meals weren?t submitted twice in the month of transition between the NLSP and SSO options. Repeat Finding from Prior Year: No, this is the first year of this finding. Recommendation: The review process of each month?s claim forms should ensure that there are no double counting of meals claimed, including situations of transitioning between funding options. Views of Responsible Official: The Board of Trustees has designated the responsibility of overseeing the accounting and financial reporting to the District?s superintendent, Dr. Joe Alcorta. See the District?s responses to this finding in the letter provided by the District on page 104.
Finding 2021-002 Significant Deficiency- Monthly Claims Forms The District has adjusted the review process for monthly claims forms to verify that there are no duplicate counting of meals claimed, including in situations of transitioning between options occurring mid-month. The District is confident these procedures will correct the adverse findings listed above.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
The complete text for finding number 2019-002 can be found on the District's 2019 audit report on PDF pages 99 and 100.
Show full finding ▾Hide full finding ▴The complete text for finding number 2019-002 can be found on the District's 2019 audit report on PDF pages 99 and 100.
In regard to documentation of salary charged to federal programs (finding 2019-002), the District has developed a written procedure for salaries charged to Federal Programs to use the Substitute System to document time-and?effort of all salaries paid by Federal Funds on a semi-annual basis. Grant managers, campus principals, Human Resources, Business Manager and Superintendent will work collaboratively to insure that semi-annual time-and-effort documentation is completed for all salaries paid by Federal Funds.
The complete text for finding number 2019-003 can be found on the District's 2019 audit report on PDF pages 101 and 102.
Show full finding ▾Hide full finding ▴The complete text for finding number 2019-003 can be found on the District's 2019 audit report on PDF pages 101 and 102.
In regard excess costs requirements (finding 2019-003), the District will calculate and monitor on a semiannual basis, the excess cost requirement regarding IDEA ? Part B funds with the assistance of personnel from the Region 16 Education Service Center, and ensure that the District spends the minimum required amount of local funds before using IDEA-Part B funds.
FAC accepted this audit on November 28, 2018 — management decision was due May 28, 2019.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
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