FAC Explorer

Audit 309373

FY End
2023-06-30
Total Expended
$1.31M
Findings
2
Programs
1
Organization: San Antonio Early Childhood Education Municipal Development Corporation (TX)
Year: 2023 Accepted: 2024-06-20
Auditor: Garza Gonzalez and Associates

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
401312 2023-001 Significant Deficiency Yes E
977754 2023-001 Significant Deficiency Yes E

Programs

ALN Program Spent Major Findings
10.558 Child and Adult Care Food Program $1.31M Yes 1

Contacts

Name Title Type
KF4VRVQU2LY7 Tiana Landry Auditee
2102062755 Eli Mendoza Auditor
No contacts on file

Notes to SEFA

Title: Note 1. Basis of Presentation Accounting Policies: Uniform Guidance De Minimis Rate Used: N Rate Explanation: NA The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal grant activity of the San Antonio Early Childhood Education Municipal Development Corporation, dba Pre-K 4 SA, under programs of the federal government for the year ended June 30, 2023. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards (the Uniform Guidance). Therefore, some amounts presented in the Schedule may differ from the amounts presented in, or used in the preparation of, the financial statements.
Title: Note 2. Summary of Significant Accounting Policies Accounting Policies: Uniform Guidance De Minimis Rate Used: N Rate Explanation: NA Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Passthrough entity identifying numbers are presented when available. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited to reimbursement.
Title: Note 3. Subrecipients Accounting Policies: Uniform Guidance De Minimis Rate Used: N Rate Explanation: NA There were no subrecipients in the current year.
Title: Note 4. Indirect Costs Accounting Policies: Uniform Guidance De Minimis Rate Used: N Rate Explanation: NA The Corporation has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Note 5. Loans Accounting Policies: Uniform Guidance De Minimis Rate Used: N Rate Explanation: NA There were no loans or loan guarantees during the current year.

Finding Details

Finding 2023-001
Criteria: The program participants are required to complete application. The application must be completed and signed by an adult household member and must contain certain required information including: signature of a parent/guardian, certain required digits of a social security number or an indication that the child does not have a social security number. Based on information provided on the participant application, theCorporation must determine if the participants qualify for free or reduced-price meals based on the household income level. Condition: We selected a sample of forty (40) participant files from the four (4) PreK 4 SA centers. Our testing noted the following: • Two applications were incorrectly classified as “free” when they should have been classified as “reduced”. • One application was classified as “free via foster”; instead, of “free via snap”. No supporting documentation was provided to support the ‘foster’ classification • One application documentation was considered incomplete. The eligibility type was not marked or identified on the application. • One household application was incorrectly marked as “free”; however, the file support documentation indicated they were “denied eligibility.” Cause: The Corporation did not have adequate controls in place to properly determine and document eligibility of program participants. Effect: Program compliance requirements over eligibility were not properly documented for the files reviewed.
Finding 2023-001
Criteria: The program participants are required to complete application. The application must be completed and signed by an adult household member and must contain certain required information including: signature of a parent/guardian, certain required digits of a social security number or an indication that the child does not have a social security number. Based on information provided on the participant application, theCorporation must determine if the participants qualify for free or reduced-price meals based on the household income level. Condition: We selected a sample of forty (40) participant files from the four (4) PreK 4 SA centers. Our testing noted the following: • Two applications were incorrectly classified as “free” when they should have been classified as “reduced”. • One application was classified as “free via foster”; instead, of “free via snap”. No supporting documentation was provided to support the ‘foster’ classification • One application documentation was considered incomplete. The eligibility type was not marked or identified on the application. • One household application was incorrectly marked as “free”; however, the file support documentation indicated they were “denied eligibility.” Cause: The Corporation did not have adequate controls in place to properly determine and document eligibility of program participants. Effect: Program compliance requirements over eligibility were not properly documented for the files reviewed.