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Texas · Local government · under $2M in federal spending

CRANE INDEPENDENT SCHOOL DISTRICT

CRANE, TX

The FY2025 single audit reports no findings. Audits on file for FY2023–FY2025: FY2023, FY2024, FY2025.

Score: 0 of 100 (FY2025 audit)

The sum of eight parts, each read from the audit. How the score works.

PartRulePointsMax
Material weaknesses8 points each024
Significant deficiencies3 points each09
Repeat findings5 points each015
Longest repeat chain2 years 3, 3 years 6, 4 years 9, 5+ years 12012
Modified major-program opinionsqualified 8 each; any adverse or disclaimer 15015
Questioned costsknown amount of $25,000 or more, by share and dollars015
Going concernauditor included a going-concern paragraph05
Prior-year latenessprior-year audit late or not filed, scored only with a finding05
Score0100

Federal funding, FY2025

$1,450,622 in federal awards spent, across 11 programs. Largest funding agencies:

AgencySpent
Department of Education$830,589
Department of Agriculture$551,849
Department of Health and Human Services$68,184

FY2025 audit

FAC record
2025-08-GSAFAC-0000384971
Fiscal year end
August 31, 2025
Accepted by FAC
February 18, 2026
Federal spending
$1,450,622 · 11 programs
Major programs
1
Score
0 of 100

No findings reported.

FY2024 audit

FAC record
2024-08-GSAFAC-0000065065
Fiscal year end
August 31, 2024
Accepted by FAC
January 28, 2025
Federal spending
$1,238,192 · 9 programs
Major programs
2
Score
0 of 100

No findings reported.

FY2023 audit

FAC record
2023-08-GSAFAC-0000017935
Fiscal year end
August 31, 2023
Accepted by FAC
January 22, 2024
Federal spending
$1,723,254 · 10 programs
Major programs
2
Questioned costs
$36,980 known
Score
11 of 100

Finding 2023-001

questioned costsother matters

Program
SPECIAL EDUCATION CLUSTER (IDEA) (84.027, 84.173)
Compliance requirement
Matching, level of effort, earmarking
Questioned costs
$36,980 (known)
FAC record
FY2023 audit on fac.gov
Finding text from the filing

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.