EIN: 756002165
UEI: HR9MK8DEYTF3
Audited by: Cameron L Gulley CPA
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 May 29, 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 November 29, 2026 (86 days from today).
What is a management decision? →FAC accepted this audit on April 29, 2025 — management decision was due October 29, 2025.
FAC accepted this audit on February 8, 2024 — management decision was due August 8, 2024.
FAC accepted this audit on February 1, 2023 — management decision was due August 1, 2023.
FAC accepted this audit on January 20, 2022 — management decision was due July 20, 2022.
FAC accepted this audit on December 17, 2020 — management decision was due June 17, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
The District did not utilize sufficient state and local funds for the education of children with disabilities. Cause: The District failed to effectively monitor maintenance of effort compliance. Effect: The failure to monitor maintenance of effort requirements resulted in a deficiency in the amount of state and local funding utilized for the education of children with disabilities. Questioned Costs: $6,513 Context/Sampling: The District expended $5,920 of state and local funds per student with a disability during the last compliant school year. During the August 31, 2019 year, the District expended $5,844 of state and local funds per student. The District serves 86 children with disabilities. This resulted in a deficiency of expenditures made from state and local funds of approximately $6,513. Repeat Finding from Prior Year(s): No Recommendation: We recommend the District implement additional internal controls to more carefully monitor the maintenance of effort requirements in a timely manner. Views of Responsible Officials: Management agrees with the finding. Refer to Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2019-003: U.S. Department of Education Passed Through Texas Education Agency Special Education (IDEA) Cluster: IDEA-B Formula, CFDA 84.027 IDEA-B Preschool, CFDA 84.173 IDEA-B IEP Analysis Project Grant, CFDA 84.027 Matching, Level of Effort, Earmarking Noncompliance and Significant Deficiency in Internal Control over Compliance Grant Award Number: Affects all grant awards included under CFDA 84.027 and CFDA 84.173 Criteria: The District cannot use the funds to reduce the level of expenditures for the education of children with disabilities made from local or a combination of state and local funds. Condition: The District did not utilize sufficient state and local funds for the education of children with disabilities. Cause: The District failed to effectively monitor maintenance of effort compliance. Effect: The failure to monitor maintenance of effort requirements resulted in a deficiency in the amount of state and local funding utilized for the education of children with disabilities. Questioned Costs: $6,513 Context/Sampling: The District expended $5,920 of state and local funds per student with a disability during the last compliant school year. During the August 31, 2019 year, the District expended $5,844 of state and local funds per student. The District serves 86 children with disabilities. This resulted in a deficiency of expenditures made from state and local funds of approximately $6,513. Repeat Finding from Prior Year(s): No Recommendation: We recommend the District implement additional internal controls to more carefully monitor the maintenance of effort requirements in a timely manner. Views of Responsible Officials: Management agrees with the finding. Refer to Corrective Action Plan.
Matching, Level of Effort, Earmarking Finding 2019-003 Federal Agency Name: U.S. Department of Education Initial Fiscal Year Finding Occurred: 2019 Finding Summary: The District did not effectively monitor maintenance of effort compliance. Responsible Individuals: Tim Orsak- Business Manager Corrective Action Plan: The District will implement additional procedures to monitor compliance with maintenance of effort federal expenditure spending requirements. Anticipated Completion Date: Fiscal year 2020
The District has developed an internal control structure that requires the Special Education Director and Business Manager to document their review and approval of IDEA-B expenditures. Evidence of the approval was not documented for certain expenditures. Cause: The District did not have adequate internal controls over the review and approval process of federal expenditures. Effect: Federal funds could be expended on activities that are not allowed or outside the period of performance. Questioned Costs: None Context/Sampling: A non-statistical sample of 100 transactions out of approximately 376 were selected for testing. These transactions included payroll and non-payroll disbursements. The internal control policy for review and approval of federal expenditures was not followed on two transactions. Repeat Finding from Prior Year(s): No Recommendation: We recommend the District implement additional internal controls to more carefully monitor the existing control in the review and approval process of federal expenditures. Views of Responsible Officials: Management agrees with the finding. Refer to Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2019-004 U. S. Department of Education Passed Through Texas Education Agency Special Education (IDEA) Cluster: IDEA-B Formula, CFDA 84.027 IDEA-B Preschool, CFDA 84.173 IDEA-B IEP Analysis Project Grant, CFDA 84.027 Activities Allowed or Unallowed; Allowable Costs; Period of Performance Significant Deficiency in Internal Control over Compliance Grant Award Number: Affects all grant awards included under CFDA 84.027 and CFDA 84.173 Criteria: The District may only use funds under IDEA-B for the excess costs of providing special education and related services to children with disabilities and establish internal controls to ensure that costs are appropriate and within the period of performance. Condition: The District has developed an internal control structure that requires the Special Education Director and Business Manager to document their review and approval of IDEA-B expenditures. Evidence of the approval was not documented for certain expenditures. Cause: The District did not have adequate internal controls over the review and approval process of federal expenditures. Effect: Federal funds could be expended on activities that are not allowed or outside the period of performance. Questioned Costs: None Context/Sampling: A non-statistical sample of 100 transactions out of approximately 376 were selected for testing. These transactions included payroll and non-payroll disbursements. The internal control policy for review and approval of federal expenditures was not followed on two transactions. Repeat Finding from Prior Year(s): No Recommendation: We recommend the District implement additional internal controls to more carefully monitor the existing control in the review and approval process of federal expenditures. Views of Responsible Officials: Management agrees with the finding. Refer to Corrective Action Plan.
Activities Allowed or Unallowed; Allowable Costs; Period of Performance Finding 2019-004 Federal Agency Name: U.S. Department of Education Initial Fiscal Year Finding Occurred: 2019 Finding Summary: The District did not have adequate internal controls over the review and approval process of federal expenditures. Responsible Individuals: Tim Orsak- Business Manager Corrective Action Plan: The District will implement additional procedures to monitor compliance with existing controls in the review and approval process of federal expenditures. Anticipated Completion Date: Fiscal year 2020
FAC accepted this audit on January 17, 2019 — management decision was due July 17, 2019.
FAC accepted this audit on January 28, 2018 — management decision was due July 28, 2018.
FAC accepted this audit on December 13, 2016 — management decision was due June 13, 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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