FAC Explorer

Audit 384188

FY End
2025-08-31
Total Expended
$3.81M
Findings
5
Programs
14
Organization: Levelland Independent School District (TX)
Year: 2025 Accepted: 2026-01-29
Auditor: BOLINGER SEGARS GILBERT & MOSS LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1170898 2025-001 Material Weakness Yes E
1170899 2025-001 Material Weakness Yes E
1170900 2025-001 Material Weakness Yes E
1170901 2025-001 Material Weakness Yes E
1170902 2025-001 Material Weakness Yes E

Programs

ALN Program Spent Major Findings
10.553 SCHOOL BREAKFAST PROGRAM $704,925 Yes 1
93.600 HEAD START $369,310 Yes 0
84.011 MIGRANT EDUCATION STATE GRANT PROGRAM $135,175 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $122,254 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $117,142 Yes 1
84.027 SPECIAL EDUCATION GRANTS TO STATES $103,223 Yes 0
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $88,662 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $50,937 Yes 0
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $36,526 Yes 0
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $23,482 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $14,365 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $10,692 Yes 0
10.560 STATE ADMINISTRATIVE EXPENSES FOR CHILD NUTRITION $2,239 Yes 0
84.369 GRANTS FOR STATE ASSESSMENTS AND RELATED ACTIVITIES $1,363 Yes 0

Contacts

Name Title Type
FYR5MEV94FR1 Teresa Montemayor Auditee
8068949628 Kacey Gast Auditor
No contacts on file

Notes to SEFA

THE ACCOMPANYING SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (THE SCHEDULE) INCLUDES THE FEDERAL AWARD ACTIVITY OF LEVELLAND INDEPENDENT SCHOOL DISTRICT UNDER PROGRAMS OF THE FEDERAL GOVERNMENT FOR THE YEAR ENDED AUGUST 31, 2025. THE INFORMATION IN THE SCHEDULE IS PRESENTED IN ACCORDANCE WITH THE REQUIREMENTS OF TITLE 2 U.S. CODE OF FEDERAL REGULATIONS PART 200, UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS (UNIFORM GUIDANCE).
EXPENDITURES REPORTED ON THE SCHEDULE ARE REPORTED ON THE ACCRUAL BASIS OF ACCOUNTING. SUCH EXPENDITURES ARE RECOGNIZED FOLLOWING THE COST PRINCIPLES CONTAINED IN THE UNIFORM GUIDANCE, WHEREIN CERTAIN TYPES OF EXPENDITURES ARE NOT ALLOWED OR ARE LIMITED AS TO REIMBURSEMENT.
LEVELLAND INDEPENDENT SCHOOL DISTRICT HAS NOT ELECTED TO USE THE 10 PERCENT DE MINIMUS INDIRECT COST RATE AS ALLOWED UNDER THE UNIFORM GUIDANCE.

Finding Details

Finding 2025-001
View of Responsible Officials: Management agrees with the finding and will implement procedures to ensure the documentation of sufficient supervision/review of all applications received/entered and of all eligibility determinations.