Texas · Local government · $250M+ in federal spending
Heather Hughes
Houston, TX
The FY2025 single audit reports 2 findings: 2 significant deficiencies, 1 with questioned costs. Audits on file for FY2023–FY2025: FY2023, FY2024, FY2025.
Score: 9 of 100 (FY2025 audit)
The sum of eight parts, each read from the audit. How the score works.
| Part | Rule | Points | Max |
|---|
| Material weaknesses | 8 points each | 0 | 24 |
| Significant deficiencies | 3 points each | 6 | 9 |
| Repeat findings | 5 points each | 0 | 15 |
| Longest repeat chain | 2 years 3, 3 years 6, 4 years 9, 5+ years 12 | 0 | 12 |
| Modified major-program opinions | qualified 8 each; any adverse or disclaimer 15 | 0 | 15 |
| Questioned costs | known amount of $25,000 or more, by share and dollars | 3 | 15 |
| Going concern | auditor included a going-concern paragraph | 0 | 5 |
| Prior-year lateness | prior-year audit late or not filed, scored only with a finding | 0 | 5 |
| Score | | 9 | 100 |
Federal funding, FY2025
$389,630,012 in federal awards spent, across 36 programs. Largest funding agencies:
| Agency | Spent |
|---|
| Department of Education | $254,378,186 |
| Department of Agriculture | $129,853,153 |
| Department of Health and Human Services | $2,450,612 |
FY2025 audit
- FAC record
- 2025-06-GSAFAC-0000402495
- Fiscal year end
- June 30, 2025
- Accepted by FAC
- February 10, 2026
- Federal spending
- $389,630,012 · 36 programs
- Major programs
- 6
- Questioned costs
- $54,626 known
- Score
- 9 of 100
Finding 2025-002
significant deficiencyother matters
- Program
- COVID-19-Education Stabilization Fund-American Rescue Plan -Elementary and Secondary School Emergency Relief (ARP ESSER) (84.425U)
- Compliance requirement
- Equipment and real property management
- FAC record
- FY2025 audit on fac.gov
Finding text from the filing
Information on Federal Program:
Federal Program: COVID-19 – Elementary and Secondary School Emergency Relief Fund (ARP ESSER III)
Federal Agency: U.S. Department of Education
Federal Award Identification Number and Year: 21528001101912 & 21533002101912 - 2021
Passthrough Agency: Texas Education Agency
Assistance Listing: 84.425U & 84.425W
Compliance Requirement: Equipment
Significant deficiency in Internal Control over Compliance and Noncompliance
Questioned Cost
None
Finding 2025-003
significant deficiencyquestioned costsother matters
- Program
- COVID-19-Education Stabilization Fund-American Rescue Plan -Elementary and Secondary School Emergency Relief (ARP ESSER) (84.425U); COVID-19-Education Stabilization Fund-American Rescue Plan – Elementary and Secondary School Emergency Relief –Homeless Children and Youth (84.425W)
- Compliance requirement
- Allowable costs/cost principles; Equipment and real property management
- Questioned costs
- $54,626 (known)
- FAC record
- FY2025 audit on fac.gov
Finding text from the filing
Information on Federal Program:
Federal Program: COVID-19 – Elementary and Secondary School Emergency Relief Fund (ARP ESSER III)
Federal Agency: U.S. Department of Education
Federal Award Identification Number and Year: 215280587110070 - 2021
Passthrough Agency: Texas Education Agency
Assistance Listing: 84.425U & 84.425W
Compliance Requirement: Allowable Cost/Cost Principals
Significant deficiency in Internal Control over Compliance and Questioned Costs
Questioned Cost
$54,626 of subscription services expenditures
FY2024 audit
- FAC record
- 2024-06-GSAFAC-0000068366
- Fiscal year end
- June 30, 2024
- Accepted by FAC
- December 6, 2024
- Federal spending
- $736,678,395 · 35 programs
- Major programs
- 5
- Score
- 0 of 100
No findings reported.
FY2023 audit
- FAC record
- 2023-06-GSAFAC-0000006774
- Fiscal year end
- June 30, 2023
- Accepted by FAC
- December 7, 2023
- Federal spending
- $836,623,445 · 34 programs
- Major programs
- 3
- Score
- 0 of 100
No findings reported.