Texas · Local government · under $2M in federal spending
Prairie Lea Independent School District
Prairie Lea, TX
The FY2024 single audit reports 1 finding: 1 with questioned costs. 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 $887,448 in federal spending; an organization whose federal spending fell below the threshold would not need one.
Score: 3 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 | 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 | | 3 | 100 |
Federal funding, FY2024
$887,448 in federal awards spent, across 7 programs. Largest funding agencies:
| Agency | Spent |
|---|
| Department of Education | $607,065 |
| Department of Agriculture | $280,383 |
FY2024 audit
- FAC record
- 2024-08-GSAFAC-0000349812
- Fiscal year end
- August 31, 2024
- Accepted by FAC
- January 17, 2025
- Federal spending
- $887,448 · 7 programs
- Major programs
- 1
- Score
- 3 of 100
Finding 2024-006
questioned costsother matters
- Program
- COVID-19-Education Stabilization Fund-American Rescue Plan -Elementary and Secondary School Emergency Relief (ARP ESSER) (84.425U)
- Compliance requirement
- Allowable costs/cost principles
- Questioned costs
- no amount stated
- FAC record
- FY2024 audit on fac.gov
Finding text from the filing
2024-006 Questioned Cost – Employee Stipends (Federal Single Audit)
Criteria: Expenditures made with both state and federal grant funds for employee
compensation should be reasonable in consideration of job responsibilities.
Condition Found: During our review of employee compensation paid with state and federal grants, we
noted several instances of stipends paid to employees, including administrators, that
appeared excessive in consideration of job titles and traditional assigned duties.
Cause: The cause is believed to be from an overly broad interpretation of how budgeted
stipends could be allocated across staff.
Effect: The effect is a potential misuse of grant funds ultimately to be determined by the
grantor.
Recommendation: We recommend more transparency in the process of awarding employee stipends in
the future.
FY2023 audit
- FAC record
- 2023-08-GSAFAC-0000019031
- Fiscal year end
- August 31, 2023
- Accepted by FAC
- January 26, 2024
- Federal spending
- $954,765 · 7 programs
- Major programs
- 1
- Score
- 0 of 100
No findings reported.