FAC Explorer

Audit 290922

FY End
2023-06-30
Total Expended
$183.76M
Findings
12
Programs
16
Organization: Idea Public Schools (TX)
Year: 2023 Accepted: 2024-02-16
Auditor: Blazek & Vetterling

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
369567 2023-003 Significant Deficiency Yes B
369568 2023-004 Significant Deficiency - I
369569 2023-003 Significant Deficiency Yes B
369570 2023-003 Significant Deficiency Yes B
369571 2023-003 Significant Deficiency Yes B
369572 2023-004 Significant Deficiency - I
946009 2023-003 Significant Deficiency Yes B
946010 2023-004 Significant Deficiency - I
946011 2023-003 Significant Deficiency Yes B
946012 2023-003 Significant Deficiency Yes B
946013 2023-003 Significant Deficiency Yes B
946014 2023-004 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $61.15M Yes 1
10.555 National School Lunch Program $44.93M - 0
10.553 School Breakfast Program $31.36M - 0
84.010 Title I Grants to Local Educational Agencies $14.20M - 0
84.282 Charter Schools $8.45M Yes 2
10.558 Child and Adult Care Food Program $8.28M Yes 2
84.027 Special Education_grants to States $8.27M - 0
84.365 English Language Acquisition State Grants $2.34M Yes 1
84.287 Twenty-First Century Community Learning Centers $1.22M - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $1.15M - 0
84.165 Magnet Schools Assistance $700,194 - 0
84.374 Teacher Incentive Fund $500,136 - 0
84.367 Improving Teacher Quality State Grants $131,767 - 0
84.173 Special Education_preschool Grants $37,820 - 0
84.411 Investing in Innovation (i3) Fund $15,351 - 0
84.424 Student Support and Academic Enrichment Program $6,206 - 0

Contacts

Name Title Type
LNTJM8W2H3E9 James Dworkin Auditee
2149085188 Laurie Hill Gutierrez 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 (the schedule) 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 expenditures include allowable costs funded by federal awards. Allowable costs are subject to the cost principles of the Uniform Guidance and include both costs that are capitalized and costs that are recognized as expenses in the School’s financial statements in conformity with generally accepted accounting principles. The School 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 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: The Auditee has elected not to use an indirect cost rate. Basis of presentation – The schedule of expenditures of federal awards (the schedule) 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 expenditures include allowable costs funded by federal awards. Allowable costs are subject to the cost principles of the Uniform Guidance and include both costs that are capitalized and costs that are recognized as expenses in the School’s financial statements in conformity with generally accepted accounting principles. The School 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 the School, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the School.
Title: NOTE 2 – FOOD COMMODITIES Accounting Policies: Basis of presentation – The schedule of expenditures of federal awards (the schedule) 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 expenditures include allowable costs funded by federal awards. Allowable costs are subject to the cost principles of the Uniform Guidance and include both costs that are capitalized and costs that are recognized as expenses in the School’s financial statements in conformity with generally accepted accounting principles. The School 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 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: The Auditee has elected not to use an indirect cost rate. Food commodities are recognized as federal expenditures when distributed. Distributed food is reported in the schedule of expenditures of federal awards under the National School Lunch Program and is valued based on amounts reported to the School by the Texas Department of Agriculture in the statements of commodities shipped at the time the items are received. These amounts are considered to be non-cash assistance to the School. The School received $1,131,892 of commodities during the year ended June 30, 2023, which is reported as non-cash assistance in the schedule of expenditures of federal awards.

Finding Details

Finding 2023-003
Finding #2023-003 – Significant Deficiency and Other Non-Compliance. Applicable federal programs: U. S. Department of Agriculture, Assistance Listing #: 10.558 - Child and Adult Care Food Program, Contract #: 176TX332N1099. U. S. Department of Education, Passed through Texas Education Agency, Assistance Listing #: 84.282 - Charter Schools, Contract #’s: U282M160009; U282M170025; U282M190022; S282M200009, Assistance Listing #: 84.365 - English Language Acquisition State Grants, Contract #: 23671001108807, Assistance Listing #: 84.425 - Education Stabilization Fund, Contract #’s: 20521001108807; 21521001108807; 21528001108807; 215280587110071; 21533002108807. Criteria: Allowable costs – The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, §200.430 requires that charges to awards for salaries and wages, be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The School’s adherence to existing policies and procedures for payroll disbursements are not sufficient to ensure that costs are appropriately charged to federal funding…Condition and context: Same as finding #2023-001. Repeat of finding #2022-005. Questioned costs: $357,278. Cause and effect: Same as finding #2023-001. Recommendation: Same as finding #2023-001. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding 2023-004
Finding #2023-004 – Significant Deficiency and Other Non-Compliance. Applicable federal programs: U. S. Department of Agriculture, Assistance Listing #: 10.558 - Child and Adult Care Food Program, Contract #: 176TX332N1099. U. S. Department of Education, Passed through Texas Education Agency, Assistance Listing #: 84.282 - Charter Schools, Contract #’s: U282M160009; U282M170025; U282M190022; S282M200009. Criteria: Procurement – Procurement for federal expenditures must follow the requirements of the Uniform Guidance §200.318, Texas Department of Agriculture (TDA) procurement standards, and the School’s procurement policies.. Condition and context: During our testing of 60 transactions subject to procurement, we noted three instances where the School failed to procure three vendors for the Child and Adult Care Food Program in accordance with its policies and procedures. Cause: The finding occurred as a result of the School’s failure to follow its procurement policy. Effect: Failure to follow the School’s procurement policy, Uniform Guidance and TDA procurement standards could result in the School’s purchase of goods or services at a cost greater than obtained if the competitive procurement policy had been utilized. Questioned Costs: Unknown. Recommendation: Management should provide additional training on the procurement policy to staff with purchasing authority. View of responsible officials: Management agrees with the finding. See Corrective Action Plan.
Finding 2023-003
Finding #2023-003 – Significant Deficiency and Other Non-Compliance. Applicable federal programs: U. S. Department of Agriculture, Assistance Listing #: 10.558 - Child and Adult Care Food Program, Contract #: 176TX332N1099. U. S. Department of Education, Passed through Texas Education Agency, Assistance Listing #: 84.282 - Charter Schools, Contract #’s: U282M160009; U282M170025; U282M190022; S282M200009, Assistance Listing #: 84.365 - English Language Acquisition State Grants, Contract #: 23671001108807, Assistance Listing #: 84.425 - Education Stabilization Fund, Contract #’s: 20521001108807; 21521001108807; 21528001108807; 215280587110071; 21533002108807. Criteria: Allowable costs – The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, §200.430 requires that charges to awards for salaries and wages, be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The School’s adherence to existing policies and procedures for payroll disbursements are not sufficient to ensure that costs are appropriately charged to federal funding…Condition and context: Same as finding #2023-001. Repeat of finding #2022-005. Questioned costs: $357,278. Cause and effect: Same as finding #2023-001. Recommendation: Same as finding #2023-001. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding 2023-003
Finding #2023-003 – Significant Deficiency and Other Non-Compliance. Applicable federal programs: U. S. Department of Agriculture, Assistance Listing #: 10.558 - Child and Adult Care Food Program, Contract #: 176TX332N1099. U. S. Department of Education, Passed through Texas Education Agency, Assistance Listing #: 84.282 - Charter Schools, Contract #’s: U282M160009; U282M170025; U282M190022; S282M200009, Assistance Listing #: 84.365 - English Language Acquisition State Grants, Contract #: 23671001108807, Assistance Listing #: 84.425 - Education Stabilization Fund, Contract #’s: 20521001108807; 21521001108807; 21528001108807; 215280587110071; 21533002108807. Criteria: Allowable costs – The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, §200.430 requires that charges to awards for salaries and wages, be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The School’s adherence to existing policies and procedures for payroll disbursements are not sufficient to ensure that costs are appropriately charged to federal funding…Condition and context: Same as finding #2023-001. Repeat of finding #2022-005. Questioned costs: $357,278. Cause and effect: Same as finding #2023-001. Recommendation: Same as finding #2023-001. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding 2023-003
Finding #2023-003 – Significant Deficiency and Other Non-Compliance. Applicable federal programs: U. S. Department of Agriculture, Assistance Listing #: 10.558 - Child and Adult Care Food Program, Contract #: 176TX332N1099. U. S. Department of Education, Passed through Texas Education Agency, Assistance Listing #: 84.282 - Charter Schools, Contract #’s: U282M160009; U282M170025; U282M190022; S282M200009, Assistance Listing #: 84.365 - English Language Acquisition State Grants, Contract #: 23671001108807, Assistance Listing #: 84.425 - Education Stabilization Fund, Contract #’s: 20521001108807; 21521001108807; 21528001108807; 215280587110071; 21533002108807. Criteria: Allowable costs – The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, §200.430 requires that charges to awards for salaries and wages, be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The School’s adherence to existing policies and procedures for payroll disbursements are not sufficient to ensure that costs are appropriately charged to federal funding…Condition and context: Same as finding #2023-001. Repeat of finding #2022-005. Questioned costs: $357,278. Cause and effect: Same as finding #2023-001. Recommendation: Same as finding #2023-001. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding 2023-004
Finding #2023-004 – Significant Deficiency and Other Non-Compliance. Applicable federal programs: U. S. Department of Agriculture, Assistance Listing #: 10.558 - Child and Adult Care Food Program, Contract #: 176TX332N1099. U. S. Department of Education, Passed through Texas Education Agency, Assistance Listing #: 84.282 - Charter Schools, Contract #’s: U282M160009; U282M170025; U282M190022; S282M200009. Criteria: Procurement – Procurement for federal expenditures must follow the requirements of the Uniform Guidance §200.318, Texas Department of Agriculture (TDA) procurement standards, and the School’s procurement policies.. Condition and context: During our testing of 60 transactions subject to procurement, we noted three instances where the School failed to procure three vendors for the Child and Adult Care Food Program in accordance with its policies and procedures. Cause: The finding occurred as a result of the School’s failure to follow its procurement policy. Effect: Failure to follow the School’s procurement policy, Uniform Guidance and TDA procurement standards could result in the School’s purchase of goods or services at a cost greater than obtained if the competitive procurement policy had been utilized. Questioned Costs: Unknown. Recommendation: Management should provide additional training on the procurement policy to staff with purchasing authority. View of responsible officials: Management agrees with the finding. See Corrective Action Plan.
Finding 2023-003
Finding #2023-003 – Significant Deficiency and Other Non-Compliance. Applicable federal programs: U. S. Department of Agriculture, Assistance Listing #: 10.558 - Child and Adult Care Food Program, Contract #: 176TX332N1099. U. S. Department of Education, Passed through Texas Education Agency, Assistance Listing #: 84.282 - Charter Schools, Contract #’s: U282M160009; U282M170025; U282M190022; S282M200009, Assistance Listing #: 84.365 - English Language Acquisition State Grants, Contract #: 23671001108807, Assistance Listing #: 84.425 - Education Stabilization Fund, Contract #’s: 20521001108807; 21521001108807; 21528001108807; 215280587110071; 21533002108807. Criteria: Allowable costs – The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, §200.430 requires that charges to awards for salaries and wages, be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The School’s adherence to existing policies and procedures for payroll disbursements are not sufficient to ensure that costs are appropriately charged to federal funding…Condition and context: Same as finding #2023-001. Repeat of finding #2022-005. Questioned costs: $357,278. Cause and effect: Same as finding #2023-001. Recommendation: Same as finding #2023-001. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding 2023-004
Finding #2023-004 – Significant Deficiency and Other Non-Compliance. Applicable federal programs: U. S. Department of Agriculture, Assistance Listing #: 10.558 - Child and Adult Care Food Program, Contract #: 176TX332N1099. U. S. Department of Education, Passed through Texas Education Agency, Assistance Listing #: 84.282 - Charter Schools, Contract #’s: U282M160009; U282M170025; U282M190022; S282M200009. Criteria: Procurement – Procurement for federal expenditures must follow the requirements of the Uniform Guidance §200.318, Texas Department of Agriculture (TDA) procurement standards, and the School’s procurement policies.. Condition and context: During our testing of 60 transactions subject to procurement, we noted three instances where the School failed to procure three vendors for the Child and Adult Care Food Program in accordance with its policies and procedures. Cause: The finding occurred as a result of the School’s failure to follow its procurement policy. Effect: Failure to follow the School’s procurement policy, Uniform Guidance and TDA procurement standards could result in the School’s purchase of goods or services at a cost greater than obtained if the competitive procurement policy had been utilized. Questioned Costs: Unknown. Recommendation: Management should provide additional training on the procurement policy to staff with purchasing authority. View of responsible officials: Management agrees with the finding. See Corrective Action Plan.
Finding 2023-003
Finding #2023-003 – Significant Deficiency and Other Non-Compliance. Applicable federal programs: U. S. Department of Agriculture, Assistance Listing #: 10.558 - Child and Adult Care Food Program, Contract #: 176TX332N1099. U. S. Department of Education, Passed through Texas Education Agency, Assistance Listing #: 84.282 - Charter Schools, Contract #’s: U282M160009; U282M170025; U282M190022; S282M200009, Assistance Listing #: 84.365 - English Language Acquisition State Grants, Contract #: 23671001108807, Assistance Listing #: 84.425 - Education Stabilization Fund, Contract #’s: 20521001108807; 21521001108807; 21528001108807; 215280587110071; 21533002108807. Criteria: Allowable costs – The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, §200.430 requires that charges to awards for salaries and wages, be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The School’s adherence to existing policies and procedures for payroll disbursements are not sufficient to ensure that costs are appropriately charged to federal funding…Condition and context: Same as finding #2023-001. Repeat of finding #2022-005. Questioned costs: $357,278. Cause and effect: Same as finding #2023-001. Recommendation: Same as finding #2023-001. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding 2023-003
Finding #2023-003 – Significant Deficiency and Other Non-Compliance. Applicable federal programs: U. S. Department of Agriculture, Assistance Listing #: 10.558 - Child and Adult Care Food Program, Contract #: 176TX332N1099. U. S. Department of Education, Passed through Texas Education Agency, Assistance Listing #: 84.282 - Charter Schools, Contract #’s: U282M160009; U282M170025; U282M190022; S282M200009, Assistance Listing #: 84.365 - English Language Acquisition State Grants, Contract #: 23671001108807, Assistance Listing #: 84.425 - Education Stabilization Fund, Contract #’s: 20521001108807; 21521001108807; 21528001108807; 215280587110071; 21533002108807. Criteria: Allowable costs – The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, §200.430 requires that charges to awards for salaries and wages, be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The School’s adherence to existing policies and procedures for payroll disbursements are not sufficient to ensure that costs are appropriately charged to federal funding…Condition and context: Same as finding #2023-001. Repeat of finding #2022-005. Questioned costs: $357,278. Cause and effect: Same as finding #2023-001. Recommendation: Same as finding #2023-001. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding 2023-003
Finding #2023-003 – Significant Deficiency and Other Non-Compliance. Applicable federal programs: U. S. Department of Agriculture, Assistance Listing #: 10.558 - Child and Adult Care Food Program, Contract #: 176TX332N1099. U. S. Department of Education, Passed through Texas Education Agency, Assistance Listing #: 84.282 - Charter Schools, Contract #’s: U282M160009; U282M170025; U282M190022; S282M200009, Assistance Listing #: 84.365 - English Language Acquisition State Grants, Contract #: 23671001108807, Assistance Listing #: 84.425 - Education Stabilization Fund, Contract #’s: 20521001108807; 21521001108807; 21528001108807; 215280587110071; 21533002108807. Criteria: Allowable costs – The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, §200.430 requires that charges to awards for salaries and wages, be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The School’s adherence to existing policies and procedures for payroll disbursements are not sufficient to ensure that costs are appropriately charged to federal funding…Condition and context: Same as finding #2023-001. Repeat of finding #2022-005. Questioned costs: $357,278. Cause and effect: Same as finding #2023-001. Recommendation: Same as finding #2023-001. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding 2023-004
Finding #2023-004 – Significant Deficiency and Other Non-Compliance. Applicable federal programs: U. S. Department of Agriculture, Assistance Listing #: 10.558 - Child and Adult Care Food Program, Contract #: 176TX332N1099. U. S. Department of Education, Passed through Texas Education Agency, Assistance Listing #: 84.282 - Charter Schools, Contract #’s: U282M160009; U282M170025; U282M190022; S282M200009. Criteria: Procurement – Procurement for federal expenditures must follow the requirements of the Uniform Guidance §200.318, Texas Department of Agriculture (TDA) procurement standards, and the School’s procurement policies.. Condition and context: During our testing of 60 transactions subject to procurement, we noted three instances where the School failed to procure three vendors for the Child and Adult Care Food Program in accordance with its policies and procedures. Cause: The finding occurred as a result of the School’s failure to follow its procurement policy. Effect: Failure to follow the School’s procurement policy, Uniform Guidance and TDA procurement standards could result in the School’s purchase of goods or services at a cost greater than obtained if the competitive procurement policy had been utilized. Questioned Costs: Unknown. Recommendation: Management should provide additional training on the procurement policy to staff with purchasing authority. View of responsible officials: Management agrees with the finding. See Corrective Action Plan.