7mÊÓƵ

The 7mÊÓƵ (7mÊÓƵ) is updating the Audit application used to submit and upload annual audit financial information in the 7mÊÓƵ Login (7mÊÓƵL). The new audit application will be referred to as Audit 2.0. This correspondence supersedes the submission opening date in the official To the Administrator Addressed (TAA) notification dated October 16, 2025, FY2025 Annual Financial Report Submission and Audit Application Transition.

Due to the delayed release of the final 2025 Office of Management and Budget (OMB) Compliance Supplement on November 25, 2025, and the development of the new Audit 2.0 application in 7mÊÓƵL, the FY2025 annual financial report (AFR) due date for all FY2025 annual financial reports to be completed, approved by the board, and submitted to 7mÊÓƵ is February 27, 2026. This applies to charter schools, education service centers (ESCs), and independent school districts for the FY2025 AFR.

If a Single Audit is required, the Board must review and approve the final Annual Comprehensive Financial Report (ACFR). This report must be dated after the release of the final 2025 Compliance Supplement on November 25, 2025.

Alternatively, if a Generally Accepted Government Auditing Standards (GAGAS) Yellow Book audit of the financial statements was previously approved by the Board and a Certificate of Board (COB) was signed and dated, then:

• A separate COB, dated after November 25, 2025, may be completed for the Single Audit, and both COBs can be included in the ACFR.
• Board meeting minutes approving the Single Audit may be submitted in place of a second COB, provided the Board has already met and approved the Single Audit.

If the Board approved the Single Audit before November 25 and no additional Board meetings are scheduled, the district’s CPA firm may provide a certification confirming that additional procedures were performed to ensure the Single Audit aligns with the finalized Compliance Supplement released on November 25. This certification must include a reference to the original Board minutes where the Single Audit was approved.

Both the Board minutes and the CPA firm’s certification must be submitted through 7mÊÓƵL.

We anticipate the Audit 2.0 application to open for all users on January 29, 2026.

Training videos will be available on the Electronic Submissions webpage during the last week of January 2026. Dates for live training webinars, scheduled for early February 2026, will also be posted.

Please note:

• The TSDS PEIMS Mid-Year Submission due dates listed below will remain as published in the Texas Education Data Standards. Even if the audit is not yet complete, districts should still submit their Mid-year PEIMS data by the January 22 deadline using the best available financial information. You may request audit adjustments from your auditor, if available, and make any necessary corrections during the resubmission window on February 12.
  • PEIMS Mid-Year First Submission Due Date: January 22, 2026
  • PEIMS Mid-Year Resubmission Due Date: February 12, 2026

Transition to Audit 2.0

• All users can now apply for access to the new Audit 2.0 application via 7mÊÓƵL.
• Role assignments in Audit 2.0 will mirror those in the legacy Audit system.
• The legacy Audit application will remain open for FY2024-related submissions but will not accept FY2025 reports.
• For compliance and retention purposes, the legacy system will remain accessible in view-only mode for a minimum of ten years, with documents phased out annually thereafter.

Support

Questions about this correspondence can be submitted to schoolaudits@tea.texas.gov or financialaccountability@tea.texas.gov