Regional councils report spending and operations every quarter, and CSEC checks it against the approved plan.
Quarterly performance and financial report
CSEC-QTR-2026-00081. Deep East Texas COG, Region 14. FY2026 Q3, March 1 to May 31, 2026. Reporting is at least quarterly, on a schedule established by Commission staff.
Every submission is validated on arrival
Verification has historically relied on random sampling and desk top review. The Commission lacks adequate procedures to verify that councils' expenditures are accurately reported and allowable.
State Auditor's Office, Report 12-037, June 2012
Expenditures against the approved plan
| Category | Approved plan | Expenditures | Variance |
|---|---|---|---|
| Administration | $50,389 | -4.5 percent | |
| Network Operations | $820,368 | -9.4 percent | |
| Equipment Replacement | $16,235 | +63.1 percent | |
| Total | $886,992 | $817,510 |
An explanation is required because expenditures in this category vary from the approved plan by more than 10 percent.
Advance reconciliation
Health and Safety Code 771.078 - quarterly distributions are made in advance
| Opening advance for the quarter | $886,992 |
| Carryforward from the prior quarter | $41,220 |
| Expenditures reported this quarter | ($817,510) |
| Closing position carried forward | $110,702 |
A positive closing position reduces the next quarterly advance. A negative position is trued up against the next distribution.
Required documents
2 of 3 required documents attachedBulk upload
Add every file at once, then assign each one to a requirement.
Invoices over $10,000
Supporting documentation for reported expenditures
Accepted formats: PDF, ZIP - max 50 MB
detcog-q3-invoices.zip
8.2 MB - uploaded by Ray Ojeda on Jun 5, 3:02 PM
Accepted by reviewer
Procurement records
Records are maintained per UGMS and made available to the Commission on request
Accepted formats: PDF, ZIP - max 50 MB
detcog-q3-procurement.zip
3.0 MB - uploaded by Ray Ojeda on Jun 6, 2:40 PM
Pending reviewer validation
Vendor contracts referenced this quarter
UGMS contract administration
Accepted formats: PDF - max 25 MB
Procurement records are maintained per the Texas Uniform Grant Management Standards (UGMS) and made available to the Commission on request.