FAC Explorer

Audit 295685

FY End
2023-06-30
Total Expended
$5.69M
Findings
2
Programs
8
Organization: Great Hearts America - Texas (TX)
Year: 2023 Accepted: 2024-03-18
Auditor: Blazek & Vetterling

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
380943 2023-002 Significant Deficiency - P
957385 2023-002 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $1.60M Yes 0
10.555 National School Lunch Program $1.27M - 0
84.010 Title I Grants to Local Educational Agencies $660,771 Yes 1
10.553 School Breakfast Program $201,096 - 0
84.367 Improving Teacher Quality State Grants $63,906 - 0
84.365 English Language Acquisition State Grants $54,752 - 0
84.027 Special Education_grants to States $17,610 - 0
84.173 Special Education_preschool Grants $2,500 - 0

Contacts

Name Title Type
DCTXDJZTEWM3 Hector Santiago Auditee
9542053964 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.

Finding Details

Finding 2023-002
Finding #2023-002 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Education, Passed through Texas Education Agency, Title I Grants to Local Educational Agencies, Assistance Listing # 84.010, Contract Number: S010A220043 and S010A210043. Criteria: In accordance with the Texas Administrative Code Title 19, Part 2, Chapter 100, Subchapter AA, Division 6, Rule 100.1212, special education teachers must be certified in the fields that they are assigned to teach as required by state and/or federal law. Great Hearts America – Texas should maintain the certification documentation of teachers charged to the Title I Grants to Local Educational Agencies programs to evidence compliance with this standard. Condition and context: During our testing of documentation of teacher certificates for the 17 people charged to the program, a copy of teacher certificates for 4 teachers was not available for review. Cause: Great Hearts America – Texas did not follow its policies and procedures for retention of documentary evidence of teacher certification. Effect: Failure to adequately establish and maintain effective internal controls over the retention of teacher certificates could result in noncompliance. Recommendation: Reemphasize the need to adhere with policies and procedures to ensure retention of documentary evidence of teacher certifications. 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 and Other Noncompliance. Applicable federal program: U. S. Department of Education, Passed through Texas Education Agency, Title I Grants to Local Educational Agencies, Assistance Listing # 84.010, Contract Number: S010A220043 and S010A210043. Criteria: In accordance with the Texas Administrative Code Title 19, Part 2, Chapter 100, Subchapter AA, Division 6, Rule 100.1212, special education teachers must be certified in the fields that they are assigned to teach as required by state and/or federal law. Great Hearts America – Texas should maintain the certification documentation of teachers charged to the Title I Grants to Local Educational Agencies programs to evidence compliance with this standard. Condition and context: During our testing of documentation of teacher certificates for the 17 people charged to the program, a copy of teacher certificates for 4 teachers was not available for review. Cause: Great Hearts America – Texas did not follow its policies and procedures for retention of documentary evidence of teacher certification. Effect: Failure to adequately establish and maintain effective internal controls over the retention of teacher certificates could result in noncompliance. Recommendation: Reemphasize the need to adhere with policies and procedures to ensure retention of documentary evidence of teacher certifications. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.