FAC Explorer

Audit 330909

FY End
2024-06-30
Total Expended
$825,639
Findings
2
Programs
8
Organization: Brillante Academy (TX)
Year: 2024 Accepted: 2024-12-04
Auditor: Blazek & Vetterling

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
513034 2024-002 Significant Deficiency - I
1089476 2024-002 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
84.282 Charter Schools $380,336 Yes 1
84.425 Education Stabilization Fund $237,412 - 0
10.555 National School Lunch Program $85,661 - 0
84.010 Title I Grants to Local Educational Agencies $43,033 - 0
10.553 School Breakfast Program $37,739 - 0
84.027 Special Education Grants to States $34,096 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $4,764 - 0
84.173 Special Education Preschool Grants $2,598 - 0

Contacts

Name Title Type
SSDFXAVGPSR2 Trevor Sorensen Auditee
9564743242 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 in Brillante’s financial statements in conformity with generally accepted accounting principles. Brillante 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 Brillante, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Brillante. De Minimis Rate Used: N Rate Explanation: The Auditee has elected not to use the 10% de minimus rate for indirect costs. 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 in Brillante’s financial statements in conformity with generally accepted accounting principles. Brillante 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 Brillante, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Brillante.

Finding Details

Finding 2024-002
Finding #2024-002 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Education, Passed through Texas Education Agency, Charter Schools, Assistance Listing # 84.282A, Contract Number: S282A200011, Contract Year: 01/16/23 – 09/30/25. Criteria: Procurement – Nonprofit organizations are required to conduct procurement transactions in a manner providing full and open competition consistent with procurement standards prescribed in Uniform Guidance, 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 Brillante. Additionally, state and federal regulations require that local education agencies have controls in place to prevent contracting with parties that are suspended or debarred. Condition and context: Same as Finding #2024-001. Cause: Same as Finding #2024-001. Effect: Same as Finding #2024-001. Questioned costs: Unknown. Recommendation: Same as Finding #2024-001. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding 2024-002
Finding #2024-002 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Education, Passed through Texas Education Agency, Charter Schools, Assistance Listing # 84.282A, Contract Number: S282A200011, Contract Year: 01/16/23 – 09/30/25. Criteria: Procurement – Nonprofit organizations are required to conduct procurement transactions in a manner providing full and open competition consistent with procurement standards prescribed in Uniform Guidance, 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 Brillante. Additionally, state and federal regulations require that local education agencies have controls in place to prevent contracting with parties that are suspended or debarred. Condition and context: Same as Finding #2024-001. Cause: Same as Finding #2024-001. Effect: Same as Finding #2024-001. Questioned costs: Unknown. Recommendation: Same as Finding #2024-001. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.