FAC Explorer

Audit 16336

FY End
2022-06-30
Total Expended
$2.77M
Findings
8
Programs
10
Organization: School of Excellence in Education (TX)
Year: 2022 Accepted: 2022-12-14
Auditor: Sutton Frost Cary

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
12203 2022-001 - - N
12204 2022-001 - - N
12205 2022-001 - - N
12206 2022-001 - - N
588645 2022-001 - - N
588646 2022-001 - - N
588647 2022-001 - - N
588648 2022-001 - - N

Programs

ALN Program Spent Major Findings
84.010 Title I Grants to Local Educational Agencies $311,509 Yes 1
84.425 Education Stabilization Fund $142,251 Yes 0
10.555 National School Lunch Program $25,016 - 0
84.027 Special Education_grants to States $23,146 - 0
10.565 Commodity Supplemental Food Program $20,083 - 0
84.424 Student Support and Academic Enrichment Program $14,329 - 0
84.367 Improving Teacher Quality State Grants $11,896 - 0
10.553 School Breakfast Program $8,230 - 0
84.369 Grants for State Assessments and Related Activities $1,475 - 0
84.173 Special Education_preschool Grants $1,178 - 0

Contacts

Name Title Type
E96VGANM1FR3 Gene Zhu Auditee
9725676835 Drew Madsen Auditor
No contacts on file

Notes to SEFA

Title: Non-Cash Federal Awards Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal grant activity of School of Excellence in Education dba Legacy Traditional Schools Texas (School). The information in this Schedule is presented in accordance with the requirements of Title U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the School, it is not intended to and does not present the financial position, changes in net assets or cash flows of the School. De Minimis Rate Used: N Rate Explanation: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The School has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The School received noncash awards in the form of food commodities totaling $20,083 for the period ended June 30, 2022.

Finding Details

Finding 2022-001
2022-001 Special Tests ? Assessment System Security: Internal Controls over required documentation and approval for state testing ALN# 84.010A Title I Grants to Local Education Agencies. Criteria: Internal controls over the Assessment System Security required documentation and approval for state testing should be designed and implemented to ensure that the teacher oath, testing materials checklist and seating chart approval is properly documented to reflect school compliance with the TEA and the Texas Department of Education. Condition: During testing of Assessment System Security management was unable to provide support for required documentation for 2 of the 7 items selected for testing. Cause: The School does not have a procedure in place to timely identify if Assessment System Security required documentation has been completed. Effect: The School?s required documentation is not fully documented in accordance with TEA and the Texas Department of Education. Questioned costs: None. Recommendation: We recommend the School implement a procedure to timely review submitted documentation and a central location to store all required documentation. Management?s response: See corrective action plan.
Finding 2022-001
2022-001 Special Tests ? Assessment System Security: Internal Controls over required documentation and approval for state testing ALN# 84.010A Title I Grants to Local Education Agencies. Criteria: Internal controls over the Assessment System Security required documentation and approval for state testing should be designed and implemented to ensure that the teacher oath, testing materials checklist and seating chart approval is properly documented to reflect school compliance with the TEA and the Texas Department of Education. Condition: During testing of Assessment System Security management was unable to provide support for required documentation for 2 of the 7 items selected for testing. Cause: The School does not have a procedure in place to timely identify if Assessment System Security required documentation has been completed. Effect: The School?s required documentation is not fully documented in accordance with TEA and the Texas Department of Education. Questioned costs: None. Recommendation: We recommend the School implement a procedure to timely review submitted documentation and a central location to store all required documentation. Management?s response: See corrective action plan.
Finding 2022-001
2022-001 Special Tests ? Assessment System Security: Internal Controls over required documentation and approval for state testing ALN# 84.010A Title I Grants to Local Education Agencies. Criteria: Internal controls over the Assessment System Security required documentation and approval for state testing should be designed and implemented to ensure that the teacher oath, testing materials checklist and seating chart approval is properly documented to reflect school compliance with the TEA and the Texas Department of Education. Condition: During testing of Assessment System Security management was unable to provide support for required documentation for 2 of the 7 items selected for testing. Cause: The School does not have a procedure in place to timely identify if Assessment System Security required documentation has been completed. Effect: The School?s required documentation is not fully documented in accordance with TEA and the Texas Department of Education. Questioned costs: None. Recommendation: We recommend the School implement a procedure to timely review submitted documentation and a central location to store all required documentation. Management?s response: See corrective action plan.
Finding 2022-001
2022-001 Special Tests ? Assessment System Security: Internal Controls over required documentation and approval for state testing ALN# 84.010A Title I Grants to Local Education Agencies. Criteria: Internal controls over the Assessment System Security required documentation and approval for state testing should be designed and implemented to ensure that the teacher oath, testing materials checklist and seating chart approval is properly documented to reflect school compliance with the TEA and the Texas Department of Education. Condition: During testing of Assessment System Security management was unable to provide support for required documentation for 2 of the 7 items selected for testing. Cause: The School does not have a procedure in place to timely identify if Assessment System Security required documentation has been completed. Effect: The School?s required documentation is not fully documented in accordance with TEA and the Texas Department of Education. Questioned costs: None. Recommendation: We recommend the School implement a procedure to timely review submitted documentation and a central location to store all required documentation. Management?s response: See corrective action plan.
Finding 2022-001
2022-001 Special Tests ? Assessment System Security: Internal Controls over required documentation and approval for state testing ALN# 84.010A Title I Grants to Local Education Agencies. Criteria: Internal controls over the Assessment System Security required documentation and approval for state testing should be designed and implemented to ensure that the teacher oath, testing materials checklist and seating chart approval is properly documented to reflect school compliance with the TEA and the Texas Department of Education. Condition: During testing of Assessment System Security management was unable to provide support for required documentation for 2 of the 7 items selected for testing. Cause: The School does not have a procedure in place to timely identify if Assessment System Security required documentation has been completed. Effect: The School?s required documentation is not fully documented in accordance with TEA and the Texas Department of Education. Questioned costs: None. Recommendation: We recommend the School implement a procedure to timely review submitted documentation and a central location to store all required documentation. Management?s response: See corrective action plan.
Finding 2022-001
2022-001 Special Tests ? Assessment System Security: Internal Controls over required documentation and approval for state testing ALN# 84.010A Title I Grants to Local Education Agencies. Criteria: Internal controls over the Assessment System Security required documentation and approval for state testing should be designed and implemented to ensure that the teacher oath, testing materials checklist and seating chart approval is properly documented to reflect school compliance with the TEA and the Texas Department of Education. Condition: During testing of Assessment System Security management was unable to provide support for required documentation for 2 of the 7 items selected for testing. Cause: The School does not have a procedure in place to timely identify if Assessment System Security required documentation has been completed. Effect: The School?s required documentation is not fully documented in accordance with TEA and the Texas Department of Education. Questioned costs: None. Recommendation: We recommend the School implement a procedure to timely review submitted documentation and a central location to store all required documentation. Management?s response: See corrective action plan.
Finding 2022-001
2022-001 Special Tests ? Assessment System Security: Internal Controls over required documentation and approval for state testing ALN# 84.010A Title I Grants to Local Education Agencies. Criteria: Internal controls over the Assessment System Security required documentation and approval for state testing should be designed and implemented to ensure that the teacher oath, testing materials checklist and seating chart approval is properly documented to reflect school compliance with the TEA and the Texas Department of Education. Condition: During testing of Assessment System Security management was unable to provide support for required documentation for 2 of the 7 items selected for testing. Cause: The School does not have a procedure in place to timely identify if Assessment System Security required documentation has been completed. Effect: The School?s required documentation is not fully documented in accordance with TEA and the Texas Department of Education. Questioned costs: None. Recommendation: We recommend the School implement a procedure to timely review submitted documentation and a central location to store all required documentation. Management?s response: See corrective action plan.
Finding 2022-001
2022-001 Special Tests ? Assessment System Security: Internal Controls over required documentation and approval for state testing ALN# 84.010A Title I Grants to Local Education Agencies. Criteria: Internal controls over the Assessment System Security required documentation and approval for state testing should be designed and implemented to ensure that the teacher oath, testing materials checklist and seating chart approval is properly documented to reflect school compliance with the TEA and the Texas Department of Education. Condition: During testing of Assessment System Security management was unable to provide support for required documentation for 2 of the 7 items selected for testing. Cause: The School does not have a procedure in place to timely identify if Assessment System Security required documentation has been completed. Effect: The School?s required documentation is not fully documented in accordance with TEA and the Texas Department of Education. Questioned costs: None. Recommendation: We recommend the School implement a procedure to timely review submitted documentation and a central location to store all required documentation. Management?s response: See corrective action plan.