Finding #2023-004 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Education, Passed through Texas Education Agency, COVID-19 Education Stabilization Fund, Assistance Listing # 84.425D, Contract Number: S425D210042, Contract Year: 09/29/21 – 09/30/23, Assistance Listing # 84.425U, Contract Number: S425U210042, Contract Years: 06/30/21 – 09/30/24, 11/08/21 – 08/31/24. Criteria: Allowable Costs – The Uniform Guidance, Subpart E Cost Principles, establishes cost principles which must be met for expenditures to be allowable, including but not limited to, the cost being determined in accordance with generally accepted accounting principles. Additionally, §200.400 (d) requires that charges to awards be properly approved and supported by adequate documentation. Condition and context: Same as Finding #2023-002. Cause: Same as Finding #2023-002. Effect: Failure to adequately establish and maintain effective internal control over approval, documentation, and recording of vendor disbursements and payroll transactions may result in unallowable costs being charged to the programs. Recommendation: Same as Finding #2023-002. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2023-004 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Education, Passed through Texas Education Agency, COVID-19 Education Stabilization Fund, Assistance Listing # 84.425D, Contract Number: S425D210042, Contract Year: 09/29/21 – 09/30/23, Assistance Listing # 84.425U, Contract Number: S425U210042, Contract Years: 06/30/21 – 09/30/24, 11/08/21 – 08/31/24. Criteria: Allowable Costs – The Uniform Guidance, Subpart E Cost Principles, establishes cost principles which must be met for expenditures to be allowable, including but not limited to, the cost being determined in accordance with generally accepted accounting principles. Additionally, §200.400 (d) requires that charges to awards be properly approved and supported by adequate documentation. Condition and context: Same as Finding #2023-002. Cause: Same as Finding #2023-002. Effect: Failure to adequately establish and maintain effective internal control over approval, documentation, and recording of vendor disbursements and payroll transactions may result in unallowable costs being charged to the programs. Recommendation: Same as Finding #2023-002. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2023-004 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Education, Passed through Texas Education Agency, COVID-19 Education Stabilization Fund, Assistance Listing # 84.425D, Contract Number: S425D210042, Contract Year: 09/29/21 – 09/30/23, Assistance Listing # 84.425U, Contract Number: S425U210042, Contract Years: 06/30/21 – 09/30/24, 11/08/21 – 08/31/24. Criteria: Allowable Costs – The Uniform Guidance, Subpart E Cost Principles, establishes cost principles which must be met for expenditures to be allowable, including but not limited to, the cost being determined in accordance with generally accepted accounting principles. Additionally, §200.400 (d) requires that charges to awards be properly approved and supported by adequate documentation. Condition and context: Same as Finding #2023-002. Cause: Same as Finding #2023-002. Effect: Failure to adequately establish and maintain effective internal control over approval, documentation, and recording of vendor disbursements and payroll transactions may result in unallowable costs being charged to the programs. Recommendation: Same as Finding #2023-002. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2023-004 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Education, Passed through Texas Education Agency, COVID-19 Education Stabilization Fund, Assistance Listing # 84.425D, Contract Number: S425D210042, Contract Year: 09/29/21 – 09/30/23, Assistance Listing # 84.425U, Contract Number: S425U210042, Contract Years: 06/30/21 – 09/30/24, 11/08/21 – 08/31/24. Criteria: Allowable Costs – The Uniform Guidance, Subpart E Cost Principles, establishes cost principles which must be met for expenditures to be allowable, including but not limited to, the cost being determined in accordance with generally accepted accounting principles. Additionally, §200.400 (d) requires that charges to awards be properly approved and supported by adequate documentation. Condition and context: Same as Finding #2023-002. Cause: Same as Finding #2023-002. Effect: Failure to adequately establish and maintain effective internal control over approval, documentation, and recording of vendor disbursements and payroll transactions may result in unallowable costs being charged to the programs. Recommendation: Same as Finding #2023-002. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.