EIN: 756002548
UEI: ELMXN8YNDL21
Audited by: JAMES E RODGERS AND COMPANY PC
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 6, 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 6, 2026 (35 days ago).
What is a management decision? →FAC accepted this audit on January 15, 2025 — management decision was due July 15, 2025.
FAC accepted this audit on January 23, 2024 — management decision was due July 23, 2024.
FAC accepted this audit on January 23, 2023 — management decision was due July 23, 2023.
Identified cash balances for the Child Nutrition Program as defined under federal regulations were in excess of the allowed 3 months average expenditures by $439,083. B. Criteria: Federal funding requires that the Child Nutrition cash balances should not exceed the average 3 months operating expenditures. C. Cause: The actual cash balances as of August 31, 2022, exceeded the allowed 3 month average spending amount by $439,083. D. Effect: Cash balances in the food service accounts exceeded allowed amounts per the provisions of the Child Nutrition Program. E. Recommendation: The District should review current needs for equipment, charges for student meals, etc. and develop a plan for the reduction of cash balances in the child nutrition fund. F. Auditee Response: The District will review their current needs for food service equipment and other direct costs for the Child Nutrition Program. A plan will be developed to reduce the cash balances in the lunchroom fund during the fiscal year ended August 31, 2023.
Show full finding ▾Hide full finding ▴A. Condition: Identified cash balances for the Child Nutrition Program as defined under federal regulations were in excess of the allowed 3 months average expenditures by $439,083. B. Criteria: Federal funding requires that the Child Nutrition cash balances should not exceed the average 3 months operating expenditures. C. Cause: The actual cash balances as of August 31, 2022, exceeded the allowed 3 month average spending amount by $439,083. D. Effect: Cash balances in the food service accounts exceeded allowed amounts per the provisions of the Child Nutrition Program. E. Recommendation: The District should review current needs for equipment, charges for student meals, etc. and develop a plan for the reduction of cash balances in the child nutrition fund. F. Auditee Response: The District will review their current needs for food service equipment and other direct costs for the Child Nutrition Program. A plan will be developed to reduce the cash balances in the lunchroom fund during the fiscal year ended August 31, 2023.
The corrective action for Findings 2022-001 and 2022-002: The District will review current needs for equipment and other direct food service costs. A Corrective Action Plan will be developed to reduce excess cash balances in the Child Nutrition Program.
FAC accepted this audit on January 10, 2022 — management decision was due July 10, 2022.
FAC accepted this audit on January 13, 2021 — management decision was due July 13, 2021.
FAC accepted this audit on January 25, 2020 — management decision was due July 25, 2020.
FAC accepted this audit on January 9, 2019 — management decision was due July 9, 2019.
FAC accepted this audit on November 26, 2017 — management decision was due May 26, 2018.
FAC accepted this audit on December 14, 2016 — management decision was due June 14, 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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