Audit 18906

FY End
2022-08-31
Total Expended
$1.61M
Findings
8
Programs
9
Organization: El Paso Leadership Academy (TX)
Year: 2022 Accepted: 2023-03-14

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
15788 2022-001 Significant Deficiency - B
15789 2022-001 Significant Deficiency - B
15790 2022-001 Significant Deficiency - B
15791 2022-001 Significant Deficiency - B
592230 2022-001 Significant Deficiency - B
592231 2022-001 Significant Deficiency - B
592232 2022-001 Significant Deficiency - B
592233 2022-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $543,555 Yes 1
84.282 Charter Schools $147,227 - 0
84.010 Title I Grants to Local Educational Agencies $125,481 - 0
10.555 National School Lunch Program $119,476 - 0
84.027 Special Education_grants to States $33,175 - 0
10.553 School Breakfast Program $17,555 - 0
84.367 Improving Teacher Quality State Grants $13,706 - 0
84.365 English Language Acquisition State Grants $9,623 - 0
84.424 Student Support and Academic Enrichment Program $3,922 - 0

Contacts

Name Title Type
D1EHFML6TTM5 Dianne Jones Auditee
9152983900 Brian Razloznik Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (Schedule) includes the federal grant activity of El Paso Leadership Academy (Academy). 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 Academy, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Academy. 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 Academy has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding No. 2022-001: Lack of record keeping ? significant deficiency Criteria: Management of El Paso Leadership Academy (Academy) is responsible for maintaining proper documentation relating to substitute teachers and timesheets for part-time staff to ensure proper payment and authorization. Condition: One timesheet was not approved and pay rate support could not be provided. In addition, multiple substitutes were missing ?Absence for Duty Forms? on dates tested Cause: There was a lack of records kept to ensure proper authorization was obtained and proper amounts were charged to the grant. Effect: Proper documentation was not maintained to support time worked for a part-time employee and several substitute teachers. Recommendation: We recommend the Academy ensure all timesheets have proper authorization, all payrates are approved and documentation is maintained, and ?Absence for Duty Reports? are maintained for all substitute teachers.
Finding No. 2022-001: Lack of record keeping ? significant deficiency Criteria: Management of El Paso Leadership Academy (Academy) is responsible for maintaining proper documentation relating to substitute teachers and timesheets for part-time staff to ensure proper payment and authorization. Condition: One timesheet was not approved and pay rate support could not be provided. In addition, multiple substitutes were missing ?Absence for Duty Forms? on dates tested Cause: There was a lack of records kept to ensure proper authorization was obtained and proper amounts were charged to the grant. Effect: Proper documentation was not maintained to support time worked for a part-time employee and several substitute teachers. Recommendation: We recommend the Academy ensure all timesheets have proper authorization, all payrates are approved and documentation is maintained, and ?Absence for Duty Reports? are maintained for all substitute teachers.
Finding No. 2022-001: Lack of record keeping ? significant deficiency Criteria: Management of El Paso Leadership Academy (Academy) is responsible for maintaining proper documentation relating to substitute teachers and timesheets for part-time staff to ensure proper payment and authorization. Condition: One timesheet was not approved and pay rate support could not be provided. In addition, multiple substitutes were missing ?Absence for Duty Forms? on dates tested Cause: There was a lack of records kept to ensure proper authorization was obtained and proper amounts were charged to the grant. Effect: Proper documentation was not maintained to support time worked for a part-time employee and several substitute teachers. Recommendation: We recommend the Academy ensure all timesheets have proper authorization, all payrates are approved and documentation is maintained, and ?Absence for Duty Reports? are maintained for all substitute teachers.
Finding No. 2022-001: Lack of record keeping ? significant deficiency Criteria: Management of El Paso Leadership Academy (Academy) is responsible for maintaining proper documentation relating to substitute teachers and timesheets for part-time staff to ensure proper payment and authorization. Condition: One timesheet was not approved and pay rate support could not be provided. In addition, multiple substitutes were missing ?Absence for Duty Forms? on dates tested Cause: There was a lack of records kept to ensure proper authorization was obtained and proper amounts were charged to the grant. Effect: Proper documentation was not maintained to support time worked for a part-time employee and several substitute teachers. Recommendation: We recommend the Academy ensure all timesheets have proper authorization, all payrates are approved and documentation is maintained, and ?Absence for Duty Reports? are maintained for all substitute teachers.
Finding No. 2022-001: Lack of record keeping ? significant deficiency Criteria: Management of El Paso Leadership Academy (Academy) is responsible for maintaining proper documentation relating to substitute teachers and timesheets for part-time staff to ensure proper payment and authorization. Condition: One timesheet was not approved and pay rate support could not be provided. In addition, multiple substitutes were missing ?Absence for Duty Forms? on dates tested Cause: There was a lack of records kept to ensure proper authorization was obtained and proper amounts were charged to the grant. Effect: Proper documentation was not maintained to support time worked for a part-time employee and several substitute teachers. Recommendation: We recommend the Academy ensure all timesheets have proper authorization, all payrates are approved and documentation is maintained, and ?Absence for Duty Reports? are maintained for all substitute teachers.
Finding No. 2022-001: Lack of record keeping ? significant deficiency Criteria: Management of El Paso Leadership Academy (Academy) is responsible for maintaining proper documentation relating to substitute teachers and timesheets for part-time staff to ensure proper payment and authorization. Condition: One timesheet was not approved and pay rate support could not be provided. In addition, multiple substitutes were missing ?Absence for Duty Forms? on dates tested Cause: There was a lack of records kept to ensure proper authorization was obtained and proper amounts were charged to the grant. Effect: Proper documentation was not maintained to support time worked for a part-time employee and several substitute teachers. Recommendation: We recommend the Academy ensure all timesheets have proper authorization, all payrates are approved and documentation is maintained, and ?Absence for Duty Reports? are maintained for all substitute teachers.
Finding No. 2022-001: Lack of record keeping ? significant deficiency Criteria: Management of El Paso Leadership Academy (Academy) is responsible for maintaining proper documentation relating to substitute teachers and timesheets for part-time staff to ensure proper payment and authorization. Condition: One timesheet was not approved and pay rate support could not be provided. In addition, multiple substitutes were missing ?Absence for Duty Forms? on dates tested Cause: There was a lack of records kept to ensure proper authorization was obtained and proper amounts were charged to the grant. Effect: Proper documentation was not maintained to support time worked for a part-time employee and several substitute teachers. Recommendation: We recommend the Academy ensure all timesheets have proper authorization, all payrates are approved and documentation is maintained, and ?Absence for Duty Reports? are maintained for all substitute teachers.
Finding No. 2022-001: Lack of record keeping ? significant deficiency Criteria: Management of El Paso Leadership Academy (Academy) is responsible for maintaining proper documentation relating to substitute teachers and timesheets for part-time staff to ensure proper payment and authorization. Condition: One timesheet was not approved and pay rate support could not be provided. In addition, multiple substitutes were missing ?Absence for Duty Forms? on dates tested Cause: There was a lack of records kept to ensure proper authorization was obtained and proper amounts were charged to the grant. Effect: Proper documentation was not maintained to support time worked for a part-time employee and several substitute teachers. Recommendation: We recommend the Academy ensure all timesheets have proper authorization, all payrates are approved and documentation is maintained, and ?Absence for Duty Reports? are maintained for all substitute teachers.