FAC Explorer

Audit 289861

FY End
2023-06-30
Total Expended
$11.27M
Findings
12
Programs
11
Organization: Austin Achieve Public Schools, Inc. (TX)
Year: 2023 Accepted: 2024-02-12
Auditor: Blazek & Vetterling

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
366812 2023-002 Significant Deficiency - I
366813 2023-002 Significant Deficiency - I
366814 2023-002 Significant Deficiency - I
366815 2023-002 Significant Deficiency - I
366816 2023-002 Significant Deficiency - I
366817 2023-002 Significant Deficiency - I
943254 2023-002 Significant Deficiency - I
943255 2023-002 Significant Deficiency - I
943256 2023-002 Significant Deficiency - I
943257 2023-002 Significant Deficiency - I
943258 2023-002 Significant Deficiency - I
943259 2023-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
10.558 Child and Adult Care Food Program $1.17M - 0
10.553 School Breakfast Program $1.00M Yes 1
84.010 Title I Grants to Local Educational Agencies $847,102 - 0
94.006 Americorps $476,406 - 0
84.367 Improving Teacher Quality State Grants $113,888 - 0
84.365 English Language Acquisition State Grants $97,502 - 0
84.424 Student Support and Academic Enrichment Program $65,509 - 0
84.027 Special Education_grants to States $54,905 Yes 1
10.555 National School Lunch Program $31,152 Yes 0
84.173 Special Education_preschool Grants $8,497 - 1
84.425 Education Stabilization Fund $7,627 Yes 0

Contacts

Name Title Type
RNNKP9FTH2J8 Clare Mundy Auditee
5125224190 Erica Stafford Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 – SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Basis of presentation – The schedule of expenditures of federal awards is prepared on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U. S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Federal expenses include allowable expenses funded by federal grants. Allowable costs are subject to the cost principles of the Uniform Guidance and include costs that are recognized as expenses in Austin Achieve’s financial statements in conformity with generally accepted accounting principles. Austin Achieve has elected not to use the 10% de minimus rate for indirect costs and does not have any subrecipients. Because the schedule presents only a selected portion of the operations of Austin Achieve, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Austin Achieve. De Minimis Rate Used: N Rate Explanation: The Auditee has elected not to use an indirect cost rate. Basis of presentation – The schedule of expenditures of federal awards is prepared on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U. S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Federal expenses include allowable expenses funded by federal grants. Allowable costs are subject to the cost principles of the Uniform Guidance and include costs that are recognized as expenses in Austin Achieve’s financial statements in conformity with generally accepted accounting principles. Austin Achieve has elected not to use the 10% de minimus rate for indirect costs and does not have any subrecipients. Because the schedule presents only a selected portion of the operations of Austin Achieve, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Austin Achieve.

Finding Details

Finding 2023-002
Finding #2023-002 – Significant Deficiency. Applicable federal programs: U. S. Department of Agriculture, Passed through Texas Education Agency, Child Nutrition Cluster, Assistance Listing #: 10.553, 10.555, Contract Number: 71402101, 71402201, 71302101, 71302201, Contract Years: 10/01/21 – 9/30/22 and 10/01/22 – 9/30/23. U. S. Department of Education, Passed through Texas Education Agency, Special Education Cluster, Assistance Listing #: 84.027A, 84.173A, 84.173X, Contract Number: H027A210008 H173A210004, H173X210004, Contract Years: 07/08/21 – 9/30/22 and 07/01/22 – 9/30/23. Criteria: Procurement – Nonprofit organizations are required to conduct procurement transactions in a manner providing full and open competition consistent with standards prescribed in Uniform Guidance, Procurement Standards, and the Texas Education Code, Section 12.1053, and conform to federal and state laws and regulations and other contractual requirements. Uniform Guidance and the Texas Education Code require obtaining competitive quotes for purchases over the Micro-purchase Threshold, as defined by the nonprofit organization’s written policy, which is $10,000 for Austin Achieve. Condition and context: During our testing of procurement documents for 25 purchases, we noted that 9 transactions tested in excess of $10,000 were not procured in accordance with Austin Achieve’s local written procurement policies. These purchases were charged to the Texas Education Agency – Foundation School Program. Cause: The formal written procurement policies had not been updated to conform with internal procurement practices. Effect: Failure to follow procurement policies may result in Austin Achieve purchasing goods or services for more than would be necessary if required competitive procurement procedures had been followed. Questioned costs: None. Recommendation: Same as finding #2023-001. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding 2023-002
Finding #2023-002 – Significant Deficiency. Applicable federal programs: U. S. Department of Agriculture, Passed through Texas Education Agency, Child Nutrition Cluster, Assistance Listing #: 10.553, 10.555, Contract Number: 71402101, 71402201, 71302101, 71302201, Contract Years: 10/01/21 – 9/30/22 and 10/01/22 – 9/30/23. U. S. Department of Education, Passed through Texas Education Agency, Special Education Cluster, Assistance Listing #: 84.027A, 84.173A, 84.173X, Contract Number: H027A210008 H173A210004, H173X210004, Contract Years: 07/08/21 – 9/30/22 and 07/01/22 – 9/30/23. Criteria: Procurement – Nonprofit organizations are required to conduct procurement transactions in a manner providing full and open competition consistent with standards prescribed in Uniform Guidance, Procurement Standards, and the Texas Education Code, Section 12.1053, and conform to federal and state laws and regulations and other contractual requirements. Uniform Guidance and the Texas Education Code require obtaining competitive quotes for purchases over the Micro-purchase Threshold, as defined by the nonprofit organization’s written policy, which is $10,000 for Austin Achieve. Condition and context: During our testing of procurement documents for 25 purchases, we noted that 9 transactions tested in excess of $10,000 were not procured in accordance with Austin Achieve’s local written procurement policies. These purchases were charged to the Texas Education Agency – Foundation School Program. Cause: The formal written procurement policies had not been updated to conform with internal procurement practices. Effect: Failure to follow procurement policies may result in Austin Achieve purchasing goods or services for more than would be necessary if required competitive procurement procedures had been followed. Questioned costs: None. Recommendation: Same as finding #2023-001. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding 2023-002
Finding #2023-002 – Significant Deficiency. Applicable federal programs: U. S. Department of Agriculture, Passed through Texas Education Agency, Child Nutrition Cluster, Assistance Listing #: 10.553, 10.555, Contract Number: 71402101, 71402201, 71302101, 71302201, Contract Years: 10/01/21 – 9/30/22 and 10/01/22 – 9/30/23. U. S. Department of Education, Passed through Texas Education Agency, Special Education Cluster, Assistance Listing #: 84.027A, 84.173A, 84.173X, Contract Number: H027A210008 H173A210004, H173X210004, Contract Years: 07/08/21 – 9/30/22 and 07/01/22 – 9/30/23. Criteria: Procurement – Nonprofit organizations are required to conduct procurement transactions in a manner providing full and open competition consistent with standards prescribed in Uniform Guidance, Procurement Standards, and the Texas Education Code, Section 12.1053, and conform to federal and state laws and regulations and other contractual requirements. Uniform Guidance and the Texas Education Code require obtaining competitive quotes for purchases over the Micro-purchase Threshold, as defined by the nonprofit organization’s written policy, which is $10,000 for Austin Achieve. Condition and context: During our testing of procurement documents for 25 purchases, we noted that 9 transactions tested in excess of $10,000 were not procured in accordance with Austin Achieve’s local written procurement policies. These purchases were charged to the Texas Education Agency – Foundation School Program. Cause: The formal written procurement policies had not been updated to conform with internal procurement practices. Effect: Failure to follow procurement policies may result in Austin Achieve purchasing goods or services for more than would be necessary if required competitive procurement procedures had been followed. Questioned costs: None. Recommendation: Same as finding #2023-001. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding 2023-002
Finding #2023-002 – Significant Deficiency. Applicable federal programs: U. S. Department of Agriculture, Passed through Texas Education Agency, Child Nutrition Cluster, Assistance Listing #: 10.553, 10.555, Contract Number: 71402101, 71402201, 71302101, 71302201, Contract Years: 10/01/21 – 9/30/22 and 10/01/22 – 9/30/23. U. S. Department of Education, Passed through Texas Education Agency, Special Education Cluster, Assistance Listing #: 84.027A, 84.173A, 84.173X, Contract Number: H027A210008 H173A210004, H173X210004, Contract Years: 07/08/21 – 9/30/22 and 07/01/22 – 9/30/23. Criteria: Procurement – Nonprofit organizations are required to conduct procurement transactions in a manner providing full and open competition consistent with standards prescribed in Uniform Guidance, Procurement Standards, and the Texas Education Code, Section 12.1053, and conform to federal and state laws and regulations and other contractual requirements. Uniform Guidance and the Texas Education Code require obtaining competitive quotes for purchases over the Micro-purchase Threshold, as defined by the nonprofit organization’s written policy, which is $10,000 for Austin Achieve. Condition and context: During our testing of procurement documents for 25 purchases, we noted that 9 transactions tested in excess of $10,000 were not procured in accordance with Austin Achieve’s local written procurement policies. These purchases were charged to the Texas Education Agency – Foundation School Program. Cause: The formal written procurement policies had not been updated to conform with internal procurement practices. Effect: Failure to follow procurement policies may result in Austin Achieve purchasing goods or services for more than would be necessary if required competitive procurement procedures had been followed. Questioned costs: None. Recommendation: Same as finding #2023-001. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding 2023-002
Finding #2023-002 – Significant Deficiency. Applicable federal programs: U. S. Department of Agriculture, Passed through Texas Education Agency, Child Nutrition Cluster, Assistance Listing #: 10.553, 10.555, Contract Number: 71402101, 71402201, 71302101, 71302201, Contract Years: 10/01/21 – 9/30/22 and 10/01/22 – 9/30/23. U. S. Department of Education, Passed through Texas Education Agency, Special Education Cluster, Assistance Listing #: 84.027A, 84.173A, 84.173X, Contract Number: H027A210008 H173A210004, H173X210004, Contract Years: 07/08/21 – 9/30/22 and 07/01/22 – 9/30/23. Criteria: Procurement – Nonprofit organizations are required to conduct procurement transactions in a manner providing full and open competition consistent with standards prescribed in Uniform Guidance, Procurement Standards, and the Texas Education Code, Section 12.1053, and conform to federal and state laws and regulations and other contractual requirements. Uniform Guidance and the Texas Education Code require obtaining competitive quotes for purchases over the Micro-purchase Threshold, as defined by the nonprofit organization’s written policy, which is $10,000 for Austin Achieve. Condition and context: During our testing of procurement documents for 25 purchases, we noted that 9 transactions tested in excess of $10,000 were not procured in accordance with Austin Achieve’s local written procurement policies. These purchases were charged to the Texas Education Agency – Foundation School Program. Cause: The formal written procurement policies had not been updated to conform with internal procurement practices. Effect: Failure to follow procurement policies may result in Austin Achieve purchasing goods or services for more than would be necessary if required competitive procurement procedures had been followed. Questioned costs: None. Recommendation: Same as finding #2023-001. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding 2023-002
Finding #2023-002 – Significant Deficiency. Applicable federal programs: U. S. Department of Agriculture, Passed through Texas Education Agency, Child Nutrition Cluster, Assistance Listing #: 10.553, 10.555, Contract Number: 71402101, 71402201, 71302101, 71302201, Contract Years: 10/01/21 – 9/30/22 and 10/01/22 – 9/30/23. U. S. Department of Education, Passed through Texas Education Agency, Special Education Cluster, Assistance Listing #: 84.027A, 84.173A, 84.173X, Contract Number: H027A210008 H173A210004, H173X210004, Contract Years: 07/08/21 – 9/30/22 and 07/01/22 – 9/30/23. Criteria: Procurement – Nonprofit organizations are required to conduct procurement transactions in a manner providing full and open competition consistent with standards prescribed in Uniform Guidance, Procurement Standards, and the Texas Education Code, Section 12.1053, and conform to federal and state laws and regulations and other contractual requirements. Uniform Guidance and the Texas Education Code require obtaining competitive quotes for purchases over the Micro-purchase Threshold, as defined by the nonprofit organization’s written policy, which is $10,000 for Austin Achieve. Condition and context: During our testing of procurement documents for 25 purchases, we noted that 9 transactions tested in excess of $10,000 were not procured in accordance with Austin Achieve’s local written procurement policies. These purchases were charged to the Texas Education Agency – Foundation School Program. Cause: The formal written procurement policies had not been updated to conform with internal procurement practices. Effect: Failure to follow procurement policies may result in Austin Achieve purchasing goods or services for more than would be necessary if required competitive procurement procedures had been followed. Questioned costs: None. Recommendation: Same as finding #2023-001. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding 2023-002
Finding #2023-002 – Significant Deficiency. Applicable federal programs: U. S. Department of Agriculture, Passed through Texas Education Agency, Child Nutrition Cluster, Assistance Listing #: 10.553, 10.555, Contract Number: 71402101, 71402201, 71302101, 71302201, Contract Years: 10/01/21 – 9/30/22 and 10/01/22 – 9/30/23. U. S. Department of Education, Passed through Texas Education Agency, Special Education Cluster, Assistance Listing #: 84.027A, 84.173A, 84.173X, Contract Number: H027A210008 H173A210004, H173X210004, Contract Years: 07/08/21 – 9/30/22 and 07/01/22 – 9/30/23. Criteria: Procurement – Nonprofit organizations are required to conduct procurement transactions in a manner providing full and open competition consistent with standards prescribed in Uniform Guidance, Procurement Standards, and the Texas Education Code, Section 12.1053, and conform to federal and state laws and regulations and other contractual requirements. Uniform Guidance and the Texas Education Code require obtaining competitive quotes for purchases over the Micro-purchase Threshold, as defined by the nonprofit organization’s written policy, which is $10,000 for Austin Achieve. Condition and context: During our testing of procurement documents for 25 purchases, we noted that 9 transactions tested in excess of $10,000 were not procured in accordance with Austin Achieve’s local written procurement policies. These purchases were charged to the Texas Education Agency – Foundation School Program. Cause: The formal written procurement policies had not been updated to conform with internal procurement practices. Effect: Failure to follow procurement policies may result in Austin Achieve purchasing goods or services for more than would be necessary if required competitive procurement procedures had been followed. Questioned costs: None. Recommendation: Same as finding #2023-001. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding 2023-002
Finding #2023-002 – Significant Deficiency. Applicable federal programs: U. S. Department of Agriculture, Passed through Texas Education Agency, Child Nutrition Cluster, Assistance Listing #: 10.553, 10.555, Contract Number: 71402101, 71402201, 71302101, 71302201, Contract Years: 10/01/21 – 9/30/22 and 10/01/22 – 9/30/23. U. S. Department of Education, Passed through Texas Education Agency, Special Education Cluster, Assistance Listing #: 84.027A, 84.173A, 84.173X, Contract Number: H027A210008 H173A210004, H173X210004, Contract Years: 07/08/21 – 9/30/22 and 07/01/22 – 9/30/23. Criteria: Procurement – Nonprofit organizations are required to conduct procurement transactions in a manner providing full and open competition consistent with standards prescribed in Uniform Guidance, Procurement Standards, and the Texas Education Code, Section 12.1053, and conform to federal and state laws and regulations and other contractual requirements. Uniform Guidance and the Texas Education Code require obtaining competitive quotes for purchases over the Micro-purchase Threshold, as defined by the nonprofit organization’s written policy, which is $10,000 for Austin Achieve. Condition and context: During our testing of procurement documents for 25 purchases, we noted that 9 transactions tested in excess of $10,000 were not procured in accordance with Austin Achieve’s local written procurement policies. These purchases were charged to the Texas Education Agency – Foundation School Program. Cause: The formal written procurement policies had not been updated to conform with internal procurement practices. Effect: Failure to follow procurement policies may result in Austin Achieve purchasing goods or services for more than would be necessary if required competitive procurement procedures had been followed. Questioned costs: None. Recommendation: Same as finding #2023-001. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding 2023-002
Finding #2023-002 – Significant Deficiency. Applicable federal programs: U. S. Department of Agriculture, Passed through Texas Education Agency, Child Nutrition Cluster, Assistance Listing #: 10.553, 10.555, Contract Number: 71402101, 71402201, 71302101, 71302201, Contract Years: 10/01/21 – 9/30/22 and 10/01/22 – 9/30/23. U. S. Department of Education, Passed through Texas Education Agency, Special Education Cluster, Assistance Listing #: 84.027A, 84.173A, 84.173X, Contract Number: H027A210008 H173A210004, H173X210004, Contract Years: 07/08/21 – 9/30/22 and 07/01/22 – 9/30/23. Criteria: Procurement – Nonprofit organizations are required to conduct procurement transactions in a manner providing full and open competition consistent with standards prescribed in Uniform Guidance, Procurement Standards, and the Texas Education Code, Section 12.1053, and conform to federal and state laws and regulations and other contractual requirements. Uniform Guidance and the Texas Education Code require obtaining competitive quotes for purchases over the Micro-purchase Threshold, as defined by the nonprofit organization’s written policy, which is $10,000 for Austin Achieve. Condition and context: During our testing of procurement documents for 25 purchases, we noted that 9 transactions tested in excess of $10,000 were not procured in accordance with Austin Achieve’s local written procurement policies. These purchases were charged to the Texas Education Agency – Foundation School Program. Cause: The formal written procurement policies had not been updated to conform with internal procurement practices. Effect: Failure to follow procurement policies may result in Austin Achieve purchasing goods or services for more than would be necessary if required competitive procurement procedures had been followed. Questioned costs: None. Recommendation: Same as finding #2023-001. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding 2023-002
Finding #2023-002 – Significant Deficiency. Applicable federal programs: U. S. Department of Agriculture, Passed through Texas Education Agency, Child Nutrition Cluster, Assistance Listing #: 10.553, 10.555, Contract Number: 71402101, 71402201, 71302101, 71302201, Contract Years: 10/01/21 – 9/30/22 and 10/01/22 – 9/30/23. U. S. Department of Education, Passed through Texas Education Agency, Special Education Cluster, Assistance Listing #: 84.027A, 84.173A, 84.173X, Contract Number: H027A210008 H173A210004, H173X210004, Contract Years: 07/08/21 – 9/30/22 and 07/01/22 – 9/30/23. Criteria: Procurement – Nonprofit organizations are required to conduct procurement transactions in a manner providing full and open competition consistent with standards prescribed in Uniform Guidance, Procurement Standards, and the Texas Education Code, Section 12.1053, and conform to federal and state laws and regulations and other contractual requirements. Uniform Guidance and the Texas Education Code require obtaining competitive quotes for purchases over the Micro-purchase Threshold, as defined by the nonprofit organization’s written policy, which is $10,000 for Austin Achieve. Condition and context: During our testing of procurement documents for 25 purchases, we noted that 9 transactions tested in excess of $10,000 were not procured in accordance with Austin Achieve’s local written procurement policies. These purchases were charged to the Texas Education Agency – Foundation School Program. Cause: The formal written procurement policies had not been updated to conform with internal procurement practices. Effect: Failure to follow procurement policies may result in Austin Achieve purchasing goods or services for more than would be necessary if required competitive procurement procedures had been followed. Questioned costs: None. Recommendation: Same as finding #2023-001. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding 2023-002
Finding #2023-002 – Significant Deficiency. Applicable federal programs: U. S. Department of Agriculture, Passed through Texas Education Agency, Child Nutrition Cluster, Assistance Listing #: 10.553, 10.555, Contract Number: 71402101, 71402201, 71302101, 71302201, Contract Years: 10/01/21 – 9/30/22 and 10/01/22 – 9/30/23. U. S. Department of Education, Passed through Texas Education Agency, Special Education Cluster, Assistance Listing #: 84.027A, 84.173A, 84.173X, Contract Number: H027A210008 H173A210004, H173X210004, Contract Years: 07/08/21 – 9/30/22 and 07/01/22 – 9/30/23. Criteria: Procurement – Nonprofit organizations are required to conduct procurement transactions in a manner providing full and open competition consistent with standards prescribed in Uniform Guidance, Procurement Standards, and the Texas Education Code, Section 12.1053, and conform to federal and state laws and regulations and other contractual requirements. Uniform Guidance and the Texas Education Code require obtaining competitive quotes for purchases over the Micro-purchase Threshold, as defined by the nonprofit organization’s written policy, which is $10,000 for Austin Achieve. Condition and context: During our testing of procurement documents for 25 purchases, we noted that 9 transactions tested in excess of $10,000 were not procured in accordance with Austin Achieve’s local written procurement policies. These purchases were charged to the Texas Education Agency – Foundation School Program. Cause: The formal written procurement policies had not been updated to conform with internal procurement practices. Effect: Failure to follow procurement policies may result in Austin Achieve purchasing goods or services for more than would be necessary if required competitive procurement procedures had been followed. Questioned costs: None. Recommendation: Same as finding #2023-001. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding 2023-002
Finding #2023-002 – Significant Deficiency. Applicable federal programs: U. S. Department of Agriculture, Passed through Texas Education Agency, Child Nutrition Cluster, Assistance Listing #: 10.553, 10.555, Contract Number: 71402101, 71402201, 71302101, 71302201, Contract Years: 10/01/21 – 9/30/22 and 10/01/22 – 9/30/23. U. S. Department of Education, Passed through Texas Education Agency, Special Education Cluster, Assistance Listing #: 84.027A, 84.173A, 84.173X, Contract Number: H027A210008 H173A210004, H173X210004, Contract Years: 07/08/21 – 9/30/22 and 07/01/22 – 9/30/23. Criteria: Procurement – Nonprofit organizations are required to conduct procurement transactions in a manner providing full and open competition consistent with standards prescribed in Uniform Guidance, Procurement Standards, and the Texas Education Code, Section 12.1053, and conform to federal and state laws and regulations and other contractual requirements. Uniform Guidance and the Texas Education Code require obtaining competitive quotes for purchases over the Micro-purchase Threshold, as defined by the nonprofit organization’s written policy, which is $10,000 for Austin Achieve. Condition and context: During our testing of procurement documents for 25 purchases, we noted that 9 transactions tested in excess of $10,000 were not procured in accordance with Austin Achieve’s local written procurement policies. These purchases were charged to the Texas Education Agency – Foundation School Program. Cause: The formal written procurement policies had not been updated to conform with internal procurement practices. Effect: Failure to follow procurement policies may result in Austin Achieve purchasing goods or services for more than would be necessary if required competitive procurement procedures had been followed. Questioned costs: None. Recommendation: Same as finding #2023-001. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.