Texas · Local government · under $2M in federal spending
PARADISE INDEPENDENT SCHOOL DISTRICT
PARADISE, TX
The FY2024 single audit reports no findings. Audits on file for FY2023–FY2025: FY2023, FY2024.
No FY2025 single audit on file as of October 30, 2026. For the fiscal year ending August 31, 2025, it was due May 31, 2026, 152 days earlier. It is expected because the FY2024 audit reported $752,998 in federal spending; an organization whose federal spending fell below the threshold would not need one.
Score: 0 of 100 (FY2024 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 | 0 | 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 | 0 | 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 | | 0 | 100 |
Federal funding, FY2024
$752,998 in federal awards spent, across 5 programs. Largest funding agencies:
| Agency | Spent |
|---|
| Department of Education | $403,564 |
| Department of Agriculture | $349,434 |
FY2024 audit
- FAC record
- 2024-08-GSAFAC-0000351593
- Fiscal year end
- August 31, 2024
- Accepted by FAC
- January 22, 2025
- Federal spending
- $752,998 · 5 programs
- Major programs
- 1
- Score
- 0 of 100
No findings reported.
FY2023 audit
- FAC record
- 2023-08-GSAFAC-0000019377
- Fiscal year end
- August 31, 2023
- Accepted by FAC
- January 22, 2024
- Federal spending
- $1,204,917 · 5 programs
- Major programs
- 1
- Score
- 0 of 100
Finding 2023-002
other findings
- Program
- CHILD NUTRITION CLUSTER (10.555)
- Compliance requirement
- Cash management
- FAC record
- FY2023 audit on fac.gov
Finding text from the filing
a. Condition: Cash funds for the food service program were in excess of the allowed 3 months average expenditures by $66,067.
b. Criteria: Federal funding requires that the lunchroom cash balances should not exceed the average 3 months spending.
c, Cause: The actual cash balances as of August 31, 2023, exceeded the allowed 3 month average spending amount by $66,067.
d. Effect: Excess Cash Balances were held by the District of $66,067 as of August 31, 2023.
e. Recommendation: The District should review their current needs for equipment, charges for student meals, etc. and develop a plan for the reduction of cash balances in the lunchroom fund.
f. District Response: The District will review their current needs for equipment, charges for student meals, etc. and develop a plan for the reduction of cash balances in the lunchroom fund during the current year ended August 31, 2024.