Audit 334015

FY End
2024-06-30
Total Expended
$264.54M
Findings
64
Programs
17
Organization: Idea Public Schools (TX)
Year: 2024 Accepted: 2024-12-19

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
516164 2024-005 Significant Deficiency - L
516165 2024-006 Significant Deficiency - P
516166 2024-007 Significant Deficiency - L
516167 2024-005 Significant Deficiency - L
516168 2024-006 Significant Deficiency - P
516169 2024-007 Significant Deficiency - L
516170 2024-007 Significant Deficiency - L
516171 2024-007 Significant Deficiency - L
516172 2024-007 Significant Deficiency - L
516173 2024-005 Significant Deficiency - L
516174 2024-006 Significant Deficiency - P
516175 2024-007 Significant Deficiency - L
516176 2024-007 Significant Deficiency - L
516177 2024-007 Significant Deficiency - L
516178 2024-007 Significant Deficiency - L
516179 2024-007 Significant Deficiency - L
516180 2024-007 Significant Deficiency - L
516181 2024-007 Significant Deficiency - L
516182 2024-005 Significant Deficiency - L
516183 2024-006 Significant Deficiency - P
516184 2024-007 Significant Deficiency - L
516185 2024-007 Significant Deficiency - L
516186 2024-007 Significant Deficiency - L
516187 2024-007 Significant Deficiency - L
516188 2024-007 Significant Deficiency - L
516189 2024-007 Significant Deficiency - L
516190 2024-007 Significant Deficiency - L
516191 2024-007 Significant Deficiency - L
516192 2024-007 Significant Deficiency - L
516193 2024-007 Significant Deficiency - L
516194 2024-005 Significant Deficiency - L
516195 2024-006 Significant Deficiency - P
1092606 2024-005 Significant Deficiency - L
1092607 2024-006 Significant Deficiency - P
1092608 2024-007 Significant Deficiency - L
1092609 2024-005 Significant Deficiency - L
1092610 2024-006 Significant Deficiency - P
1092611 2024-007 Significant Deficiency - L
1092612 2024-007 Significant Deficiency - L
1092613 2024-007 Significant Deficiency - L
1092614 2024-007 Significant Deficiency - L
1092615 2024-005 Significant Deficiency - L
1092616 2024-006 Significant Deficiency - P
1092617 2024-007 Significant Deficiency - L
1092618 2024-007 Significant Deficiency - L
1092619 2024-007 Significant Deficiency - L
1092620 2024-007 Significant Deficiency - L
1092621 2024-007 Significant Deficiency - L
1092622 2024-007 Significant Deficiency - L
1092623 2024-007 Significant Deficiency - L
1092624 2024-005 Significant Deficiency - L
1092625 2024-006 Significant Deficiency - P
1092626 2024-007 Significant Deficiency - L
1092627 2024-007 Significant Deficiency - L
1092628 2024-007 Significant Deficiency - L
1092629 2024-007 Significant Deficiency - L
1092630 2024-007 Significant Deficiency - L
1092631 2024-007 Significant Deficiency - L
1092632 2024-007 Significant Deficiency - L
1092633 2024-007 Significant Deficiency - L
1092634 2024-007 Significant Deficiency - L
1092635 2024-007 Significant Deficiency - L
1092636 2024-005 Significant Deficiency - L
1092637 2024-006 Significant Deficiency - P

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 the 10% de minimus rate for indirect costs. 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 the 10% de minimus rate for indirect costs. 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 $970,998 of commodities during the year ended June 30, 2024, which is reported as non-cash assistance in the schedule of expenditures of federal awards.

Finding Details

Finding #2024-005 – Significant Deficiency and Other Non-Compliance - Reporting. Federal programs: U. S. Department Agriculture, Passed through Texas Department of Agriculture, 10.553/10.555, Child Nutrition Cluster, Contract #’s: 202323N109946, 202424N109946 and 236TX400N8903. U. S. Department of Education, Passed through Texas Education Agency, 84.010, Title I Grants to Local Educational Agencies, Contract #’s: 23610101108807 and 24610101108807, 84.367, Supporting Effective Instruction State Grants, Contract #’s: 23694501108807 and 24694501108807. Criteria: Same as Finding #2024-002. Condition and context: Same as Finding #2024-002. Repeat of finding #2023-002. Cause and effect: Same as Finding #2024-002. Recommendation: Same as Finding #2024-002. View of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-006 – Significant Deficiency - Other. Federal programs: U. S. Department of Agriculture, Passed through Texas Department of Agriculture, 10.553/10.555, Child Nutrition Cluster, Contract #’s: 202323N109946, 202424N109946 and 236TX400N8903. U. S. Department of Education, Passed through Texas Education AgencY, 84.010, Title I Grants to Local Educational Agencies, Contract #’s: 23610101108807 and 24610101108807, 84.367, Supporting Effective Instruction State Grants, Contract #’s: 23694501108807 and 24694501108807. Criteria: Same as Finding #2024-003. Condition and context: Same as Finding #2024-003. Cause and effect: Same as Finding #2024-003. Recommendation: Same as Finding #2024-003. View of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-007 – Significant Deficiency and Other Non-Compliance – Reporting. Applicable federal programs: All Programs. Criteria: Schedule of Expenditures of Federal Awards – In accordance with the Uniform Guidance §200.508 and §200.510, management is to prepare a schedule of expenditures of federal wards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended. Condition and context: The School did not include the Supply Chain Assistance Grant which is part of the Child Nutrition Cluster on the SEFA for fiscal year 2024. Cause: The School failed to have procedures in place to identify and reflect all federal grants on the SEFA. Effect: A federal program with approximately $3 million of expenditures was omitted from the SEFA. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-005 – Significant Deficiency and Other Non-Compliance - Reporting. Federal programs: U. S. Department Agriculture, Passed through Texas Department of Agriculture, 10.553/10.555, Child Nutrition Cluster, Contract #’s: 202323N109946, 202424N109946 and 236TX400N8903. U. S. Department of Education, Passed through Texas Education Agency, 84.010, Title I Grants to Local Educational Agencies, Contract #’s: 23610101108807 and 24610101108807, 84.367, Supporting Effective Instruction State Grants, Contract #’s: 23694501108807 and 24694501108807. Criteria: Same as Finding #2024-002. Condition and context: Same as Finding #2024-002. Repeat of finding #2023-002. Cause and effect: Same as Finding #2024-002. Recommendation: Same as Finding #2024-002. View of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-006 – Significant Deficiency - Other. Federal programs: U. S. Department of Agriculture, Passed through Texas Department of Agriculture, 10.553/10.555, Child Nutrition Cluster, Contract #’s: 202323N109946, 202424N109946 and 236TX400N8903. U. S. Department of Education, Passed through Texas Education AgencY, 84.010, Title I Grants to Local Educational Agencies, Contract #’s: 23610101108807 and 24610101108807, 84.367, Supporting Effective Instruction State Grants, Contract #’s: 23694501108807 and 24694501108807. Criteria: Same as Finding #2024-003. Condition and context: Same as Finding #2024-003. Cause and effect: Same as Finding #2024-003. Recommendation: Same as Finding #2024-003. View of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-007 – Significant Deficiency and Other Non-Compliance – Reporting. Applicable federal programs: All Programs. Criteria: Schedule of Expenditures of Federal Awards – In accordance with the Uniform Guidance §200.508 and §200.510, management is to prepare a schedule of expenditures of federal wards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended. Condition and context: The School did not include the Supply Chain Assistance Grant which is part of the Child Nutrition Cluster on the SEFA for fiscal year 2024. Cause: The School failed to have procedures in place to identify and reflect all federal grants on the SEFA. Effect: A federal program with approximately $3 million of expenditures was omitted from the SEFA. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-007 – Significant Deficiency and Other Non-Compliance – Reporting. Applicable federal programs: All Programs. Criteria: Schedule of Expenditures of Federal Awards – In accordance with the Uniform Guidance §200.508 and §200.510, management is to prepare a schedule of expenditures of federal wards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended. Condition and context: The School did not include the Supply Chain Assistance Grant which is part of the Child Nutrition Cluster on the SEFA for fiscal year 2024. Cause: The School failed to have procedures in place to identify and reflect all federal grants on the SEFA. Effect: A federal program with approximately $3 million of expenditures was omitted from the SEFA. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-007 – Significant Deficiency and Other Non-Compliance – Reporting. Applicable federal programs: All Programs. Criteria: Schedule of Expenditures of Federal Awards – In accordance with the Uniform Guidance §200.508 and §200.510, management is to prepare a schedule of expenditures of federal wards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended. Condition and context: The School did not include the Supply Chain Assistance Grant which is part of the Child Nutrition Cluster on the SEFA for fiscal year 2024. Cause: The School failed to have procedures in place to identify and reflect all federal grants on the SEFA. Effect: A federal program with approximately $3 million of expenditures was omitted from the SEFA. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-007 – Significant Deficiency and Other Non-Compliance – Reporting. Applicable federal programs: All Programs. Criteria: Schedule of Expenditures of Federal Awards – In accordance with the Uniform Guidance §200.508 and §200.510, management is to prepare a schedule of expenditures of federal wards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended. Condition and context: The School did not include the Supply Chain Assistance Grant which is part of the Child Nutrition Cluster on the SEFA for fiscal year 2024. Cause: The School failed to have procedures in place to identify and reflect all federal grants on the SEFA. Effect: A federal program with approximately $3 million of expenditures was omitted from the SEFA. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-005 – Significant Deficiency and Other Non-Compliance - Reporting. Federal programs: U. S. Department Agriculture, Passed through Texas Department of Agriculture, 10.553/10.555, Child Nutrition Cluster, Contract #’s: 202323N109946, 202424N109946 and 236TX400N8903. U. S. Department of Education, Passed through Texas Education Agency, 84.010, Title I Grants to Local Educational Agencies, Contract #’s: 23610101108807 and 24610101108807, 84.367, Supporting Effective Instruction State Grants, Contract #’s: 23694501108807 and 24694501108807. Criteria: Same as Finding #2024-002. Condition and context: Same as Finding #2024-002. Repeat of finding #2023-002. Cause and effect: Same as Finding #2024-002. Recommendation: Same as Finding #2024-002. View of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-006 – Significant Deficiency - Other. Federal programs: U. S. Department of Agriculture, Passed through Texas Department of Agriculture, 10.553/10.555, Child Nutrition Cluster, Contract #’s: 202323N109946, 202424N109946 and 236TX400N8903. U. S. Department of Education, Passed through Texas Education AgencY, 84.010, Title I Grants to Local Educational Agencies, Contract #’s: 23610101108807 and 24610101108807, 84.367, Supporting Effective Instruction State Grants, Contract #’s: 23694501108807 and 24694501108807. Criteria: Same as Finding #2024-003. Condition and context: Same as Finding #2024-003. Cause and effect: Same as Finding #2024-003. Recommendation: Same as Finding #2024-003. View of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-007 – Significant Deficiency and Other Non-Compliance – Reporting. Applicable federal programs: All Programs. Criteria: Schedule of Expenditures of Federal Awards – In accordance with the Uniform Guidance §200.508 and §200.510, management is to prepare a schedule of expenditures of federal wards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended. Condition and context: The School did not include the Supply Chain Assistance Grant which is part of the Child Nutrition Cluster on the SEFA for fiscal year 2024. Cause: The School failed to have procedures in place to identify and reflect all federal grants on the SEFA. Effect: A federal program with approximately $3 million of expenditures was omitted from the SEFA. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-007 – Significant Deficiency and Other Non-Compliance – Reporting. Applicable federal programs: All Programs. Criteria: Schedule of Expenditures of Federal Awards – In accordance with the Uniform Guidance §200.508 and §200.510, management is to prepare a schedule of expenditures of federal wards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended. Condition and context: The School did not include the Supply Chain Assistance Grant which is part of the Child Nutrition Cluster on the SEFA for fiscal year 2024. Cause: The School failed to have procedures in place to identify and reflect all federal grants on the SEFA. Effect: A federal program with approximately $3 million of expenditures was omitted from the SEFA. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-007 – Significant Deficiency and Other Non-Compliance – Reporting. Applicable federal programs: All Programs. Criteria: Schedule of Expenditures of Federal Awards – In accordance with the Uniform Guidance §200.508 and §200.510, management is to prepare a schedule of expenditures of federal wards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended. Condition and context: The School did not include the Supply Chain Assistance Grant which is part of the Child Nutrition Cluster on the SEFA for fiscal year 2024. Cause: The School failed to have procedures in place to identify and reflect all federal grants on the SEFA. Effect: A federal program with approximately $3 million of expenditures was omitted from the SEFA. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-007 – Significant Deficiency and Other Non-Compliance – Reporting. Applicable federal programs: All Programs. Criteria: Schedule of Expenditures of Federal Awards – In accordance with the Uniform Guidance §200.508 and §200.510, management is to prepare a schedule of expenditures of federal wards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended. Condition and context: The School did not include the Supply Chain Assistance Grant which is part of the Child Nutrition Cluster on the SEFA for fiscal year 2024. Cause: The School failed to have procedures in place to identify and reflect all federal grants on the SEFA. Effect: A federal program with approximately $3 million of expenditures was omitted from the SEFA. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-007 – Significant Deficiency and Other Non-Compliance – Reporting. Applicable federal programs: All Programs. Criteria: Schedule of Expenditures of Federal Awards – In accordance with the Uniform Guidance §200.508 and §200.510, management is to prepare a schedule of expenditures of federal wards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended. Condition and context: The School did not include the Supply Chain Assistance Grant which is part of the Child Nutrition Cluster on the SEFA for fiscal year 2024. Cause: The School failed to have procedures in place to identify and reflect all federal grants on the SEFA. Effect: A federal program with approximately $3 million of expenditures was omitted from the SEFA. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-007 – Significant Deficiency and Other Non-Compliance – Reporting. Applicable federal programs: All Programs. Criteria: Schedule of Expenditures of Federal Awards – In accordance with the Uniform Guidance §200.508 and §200.510, management is to prepare a schedule of expenditures of federal wards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended. Condition and context: The School did not include the Supply Chain Assistance Grant which is part of the Child Nutrition Cluster on the SEFA for fiscal year 2024. Cause: The School failed to have procedures in place to identify and reflect all federal grants on the SEFA. Effect: A federal program with approximately $3 million of expenditures was omitted from the SEFA. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-007 – Significant Deficiency and Other Non-Compliance – Reporting. Applicable federal programs: All Programs. Criteria: Schedule of Expenditures of Federal Awards – In accordance with the Uniform Guidance §200.508 and §200.510, management is to prepare a schedule of expenditures of federal wards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended. Condition and context: The School did not include the Supply Chain Assistance Grant which is part of the Child Nutrition Cluster on the SEFA for fiscal year 2024. Cause: The School failed to have procedures in place to identify and reflect all federal grants on the SEFA. Effect: A federal program with approximately $3 million of expenditures was omitted from the SEFA. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-005 – Significant Deficiency and Other Non-Compliance - Reporting. Federal programs: U. S. Department Agriculture, Passed through Texas Department of Agriculture, 10.553/10.555, Child Nutrition Cluster, Contract #’s: 202323N109946, 202424N109946 and 236TX400N8903. U. S. Department of Education, Passed through Texas Education Agency, 84.010, Title I Grants to Local Educational Agencies, Contract #’s: 23610101108807 and 24610101108807, 84.367, Supporting Effective Instruction State Grants, Contract #’s: 23694501108807 and 24694501108807. Criteria: Same as Finding #2024-002. Condition and context: Same as Finding #2024-002. Repeat of finding #2023-002. Cause and effect: Same as Finding #2024-002. Recommendation: Same as Finding #2024-002. View of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-006 – Significant Deficiency - Other. Federal programs: U. S. Department of Agriculture, Passed through Texas Department of Agriculture, 10.553/10.555, Child Nutrition Cluster, Contract #’s: 202323N109946, 202424N109946 and 236TX400N8903. U. S. Department of Education, Passed through Texas Education AgencY, 84.010, Title I Grants to Local Educational Agencies, Contract #’s: 23610101108807 and 24610101108807, 84.367, Supporting Effective Instruction State Grants, Contract #’s: 23694501108807 and 24694501108807. Criteria: Same as Finding #2024-003. Condition and context: Same as Finding #2024-003. Cause and effect: Same as Finding #2024-003. Recommendation: Same as Finding #2024-003. View of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-007 – Significant Deficiency and Other Non-Compliance – Reporting. Applicable federal programs: All Programs. Criteria: Schedule of Expenditures of Federal Awards – In accordance with the Uniform Guidance §200.508 and §200.510, management is to prepare a schedule of expenditures of federal wards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended. Condition and context: The School did not include the Supply Chain Assistance Grant which is part of the Child Nutrition Cluster on the SEFA for fiscal year 2024. Cause: The School failed to have procedures in place to identify and reflect all federal grants on the SEFA. Effect: A federal program with approximately $3 million of expenditures was omitted from the SEFA. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-007 – Significant Deficiency and Other Non-Compliance – Reporting. Applicable federal programs: All Programs. Criteria: Schedule of Expenditures of Federal Awards – In accordance with the Uniform Guidance §200.508 and §200.510, management is to prepare a schedule of expenditures of federal wards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended. Condition and context: The School did not include the Supply Chain Assistance Grant which is part of the Child Nutrition Cluster on the SEFA for fiscal year 2024. Cause: The School failed to have procedures in place to identify and reflect all federal grants on the SEFA. Effect: A federal program with approximately $3 million of expenditures was omitted from the SEFA. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-007 – Significant Deficiency and Other Non-Compliance – Reporting. Applicable federal programs: All Programs. Criteria: Schedule of Expenditures of Federal Awards – In accordance with the Uniform Guidance §200.508 and §200.510, management is to prepare a schedule of expenditures of federal wards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended. Condition and context: The School did not include the Supply Chain Assistance Grant which is part of the Child Nutrition Cluster on the SEFA for fiscal year 2024. Cause: The School failed to have procedures in place to identify and reflect all federal grants on the SEFA. Effect: A federal program with approximately $3 million of expenditures was omitted from the SEFA. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-007 – Significant Deficiency and Other Non-Compliance – Reporting. Applicable federal programs: All Programs. Criteria: Schedule of Expenditures of Federal Awards – In accordance with the Uniform Guidance §200.508 and §200.510, management is to prepare a schedule of expenditures of federal wards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended. Condition and context: The School did not include the Supply Chain Assistance Grant which is part of the Child Nutrition Cluster on the SEFA for fiscal year 2024. Cause: The School failed to have procedures in place to identify and reflect all federal grants on the SEFA. Effect: A federal program with approximately $3 million of expenditures was omitted from the SEFA. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-007 – Significant Deficiency and Other Non-Compliance – Reporting. Applicable federal programs: All Programs. Criteria: Schedule of Expenditures of Federal Awards – In accordance with the Uniform Guidance §200.508 and §200.510, management is to prepare a schedule of expenditures of federal wards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended. Condition and context: The School did not include the Supply Chain Assistance Grant which is part of the Child Nutrition Cluster on the SEFA for fiscal year 2024. Cause: The School failed to have procedures in place to identify and reflect all federal grants on the SEFA. Effect: A federal program with approximately $3 million of expenditures was omitted from the SEFA. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-007 – Significant Deficiency and Other Non-Compliance – Reporting. Applicable federal programs: All Programs. Criteria: Schedule of Expenditures of Federal Awards – In accordance with the Uniform Guidance §200.508 and §200.510, management is to prepare a schedule of expenditures of federal wards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended. Condition and context: The School did not include the Supply Chain Assistance Grant which is part of the Child Nutrition Cluster on the SEFA for fiscal year 2024. Cause: The School failed to have procedures in place to identify and reflect all federal grants on the SEFA. Effect: A federal program with approximately $3 million of expenditures was omitted from the SEFA. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-007 – Significant Deficiency and Other Non-Compliance – Reporting. Applicable federal programs: All Programs. Criteria: Schedule of Expenditures of Federal Awards – In accordance with the Uniform Guidance §200.508 and §200.510, management is to prepare a schedule of expenditures of federal wards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended. Condition and context: The School did not include the Supply Chain Assistance Grant which is part of the Child Nutrition Cluster on the SEFA for fiscal year 2024. Cause: The School failed to have procedures in place to identify and reflect all federal grants on the SEFA. Effect: A federal program with approximately $3 million of expenditures was omitted from the SEFA. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-007 – Significant Deficiency and Other Non-Compliance – Reporting. Applicable federal programs: All Programs. Criteria: Schedule of Expenditures of Federal Awards – In accordance with the Uniform Guidance §200.508 and §200.510, management is to prepare a schedule of expenditures of federal wards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended. Condition and context: The School did not include the Supply Chain Assistance Grant which is part of the Child Nutrition Cluster on the SEFA for fiscal year 2024. Cause: The School failed to have procedures in place to identify and reflect all federal grants on the SEFA. Effect: A federal program with approximately $3 million of expenditures was omitted from the SEFA. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-007 – Significant Deficiency and Other Non-Compliance – Reporting. Applicable federal programs: All Programs. Criteria: Schedule of Expenditures of Federal Awards – In accordance with the Uniform Guidance §200.508 and §200.510, management is to prepare a schedule of expenditures of federal wards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended. Condition and context: The School did not include the Supply Chain Assistance Grant which is part of the Child Nutrition Cluster on the SEFA for fiscal year 2024. Cause: The School failed to have procedures in place to identify and reflect all federal grants on the SEFA. Effect: A federal program with approximately $3 million of expenditures was omitted from the SEFA. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-007 – Significant Deficiency and Other Non-Compliance – Reporting. Applicable federal programs: All Programs. Criteria: Schedule of Expenditures of Federal Awards – In accordance with the Uniform Guidance §200.508 and §200.510, management is to prepare a schedule of expenditures of federal wards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended. Condition and context: The School did not include the Supply Chain Assistance Grant which is part of the Child Nutrition Cluster on the SEFA for fiscal year 2024. Cause: The School failed to have procedures in place to identify and reflect all federal grants on the SEFA. Effect: A federal program with approximately $3 million of expenditures was omitted from the SEFA. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-005 – Significant Deficiency and Other Non-Compliance - Reporting. Federal programs: U. S. Department Agriculture, Passed through Texas Department of Agriculture, 10.553/10.555, Child Nutrition Cluster, Contract #’s: 202323N109946, 202424N109946 and 236TX400N8903. U. S. Department of Education, Passed through Texas Education Agency, 84.010, Title I Grants to Local Educational Agencies, Contract #’s: 23610101108807 and 24610101108807, 84.367, Supporting Effective Instruction State Grants, Contract #’s: 23694501108807 and 24694501108807. Criteria: Same as Finding #2024-002. Condition and context: Same as Finding #2024-002. Repeat of finding #2023-002. Cause and effect: Same as Finding #2024-002. Recommendation: Same as Finding #2024-002. View of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-006 – Significant Deficiency - Other. Federal programs: U. S. Department of Agriculture, Passed through Texas Department of Agriculture, 10.553/10.555, Child Nutrition Cluster, Contract #’s: 202323N109946, 202424N109946 and 236TX400N8903. U. S. Department of Education, Passed through Texas Education AgencY, 84.010, Title I Grants to Local Educational Agencies, Contract #’s: 23610101108807 and 24610101108807, 84.367, Supporting Effective Instruction State Grants, Contract #’s: 23694501108807 and 24694501108807. Criteria: Same as Finding #2024-003. Condition and context: Same as Finding #2024-003. Cause and effect: Same as Finding #2024-003. Recommendation: Same as Finding #2024-003. View of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-005 – Significant Deficiency and Other Non-Compliance - Reporting. Federal programs: U. S. Department Agriculture, Passed through Texas Department of Agriculture, 10.553/10.555, Child Nutrition Cluster, Contract #’s: 202323N109946, 202424N109946 and 236TX400N8903. U. S. Department of Education, Passed through Texas Education Agency, 84.010, Title I Grants to Local Educational Agencies, Contract #’s: 23610101108807 and 24610101108807, 84.367, Supporting Effective Instruction State Grants, Contract #’s: 23694501108807 and 24694501108807. Criteria: Same as Finding #2024-002. Condition and context: Same as Finding #2024-002. Repeat of finding #2023-002. Cause and effect: Same as Finding #2024-002. Recommendation: Same as Finding #2024-002. View of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-006 – Significant Deficiency - Other. Federal programs: U. S. Department of Agriculture, Passed through Texas Department of Agriculture, 10.553/10.555, Child Nutrition Cluster, Contract #’s: 202323N109946, 202424N109946 and 236TX400N8903. U. S. Department of Education, Passed through Texas Education AgencY, 84.010, Title I Grants to Local Educational Agencies, Contract #’s: 23610101108807 and 24610101108807, 84.367, Supporting Effective Instruction State Grants, Contract #’s: 23694501108807 and 24694501108807. Criteria: Same as Finding #2024-003. Condition and context: Same as Finding #2024-003. Cause and effect: Same as Finding #2024-003. Recommendation: Same as Finding #2024-003. View of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-007 – Significant Deficiency and Other Non-Compliance – Reporting. Applicable federal programs: All Programs. Criteria: Schedule of Expenditures of Federal Awards – In accordance with the Uniform Guidance §200.508 and §200.510, management is to prepare a schedule of expenditures of federal wards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended. Condition and context: The School did not include the Supply Chain Assistance Grant which is part of the Child Nutrition Cluster on the SEFA for fiscal year 2024. Cause: The School failed to have procedures in place to identify and reflect all federal grants on the SEFA. Effect: A federal program with approximately $3 million of expenditures was omitted from the SEFA. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-005 – Significant Deficiency and Other Non-Compliance - Reporting. Federal programs: U. S. Department Agriculture, Passed through Texas Department of Agriculture, 10.553/10.555, Child Nutrition Cluster, Contract #’s: 202323N109946, 202424N109946 and 236TX400N8903. U. S. Department of Education, Passed through Texas Education Agency, 84.010, Title I Grants to Local Educational Agencies, Contract #’s: 23610101108807 and 24610101108807, 84.367, Supporting Effective Instruction State Grants, Contract #’s: 23694501108807 and 24694501108807. Criteria: Same as Finding #2024-002. Condition and context: Same as Finding #2024-002. Repeat of finding #2023-002. Cause and effect: Same as Finding #2024-002. Recommendation: Same as Finding #2024-002. View of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-006 – Significant Deficiency - Other. Federal programs: U. S. Department of Agriculture, Passed through Texas Department of Agriculture, 10.553/10.555, Child Nutrition Cluster, Contract #’s: 202323N109946, 202424N109946 and 236TX400N8903. U. S. Department of Education, Passed through Texas Education AgencY, 84.010, Title I Grants to Local Educational Agencies, Contract #’s: 23610101108807 and 24610101108807, 84.367, Supporting Effective Instruction State Grants, Contract #’s: 23694501108807 and 24694501108807. Criteria: Same as Finding #2024-003. Condition and context: Same as Finding #2024-003. Cause and effect: Same as Finding #2024-003. Recommendation: Same as Finding #2024-003. View of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-007 – Significant Deficiency and Other Non-Compliance – Reporting. Applicable federal programs: All Programs. Criteria: Schedule of Expenditures of Federal Awards – In accordance with the Uniform Guidance §200.508 and §200.510, management is to prepare a schedule of expenditures of federal wards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended. Condition and context: The School did not include the Supply Chain Assistance Grant which is part of the Child Nutrition Cluster on the SEFA for fiscal year 2024. Cause: The School failed to have procedures in place to identify and reflect all federal grants on the SEFA. Effect: A federal program with approximately $3 million of expenditures was omitted from the SEFA. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-007 – Significant Deficiency and Other Non-Compliance – Reporting. Applicable federal programs: All Programs. Criteria: Schedule of Expenditures of Federal Awards – In accordance with the Uniform Guidance §200.508 and §200.510, management is to prepare a schedule of expenditures of federal wards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended. Condition and context: The School did not include the Supply Chain Assistance Grant which is part of the Child Nutrition Cluster on the SEFA for fiscal year 2024. Cause: The School failed to have procedures in place to identify and reflect all federal grants on the SEFA. Effect: A federal program with approximately $3 million of expenditures was omitted from the SEFA. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-007 – Significant Deficiency and Other Non-Compliance – Reporting. Applicable federal programs: All Programs. Criteria: Schedule of Expenditures of Federal Awards – In accordance with the Uniform Guidance §200.508 and §200.510, management is to prepare a schedule of expenditures of federal wards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended. Condition and context: The School did not include the Supply Chain Assistance Grant which is part of the Child Nutrition Cluster on the SEFA for fiscal year 2024. Cause: The School failed to have procedures in place to identify and reflect all federal grants on the SEFA. Effect: A federal program with approximately $3 million of expenditures was omitted from the SEFA. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-007 – Significant Deficiency and Other Non-Compliance – Reporting. Applicable federal programs: All Programs. Criteria: Schedule of Expenditures of Federal Awards – In accordance with the Uniform Guidance §200.508 and §200.510, management is to prepare a schedule of expenditures of federal wards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended. Condition and context: The School did not include the Supply Chain Assistance Grant which is part of the Child Nutrition Cluster on the SEFA for fiscal year 2024. Cause: The School failed to have procedures in place to identify and reflect all federal grants on the SEFA. Effect: A federal program with approximately $3 million of expenditures was omitted from the SEFA. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-005 – Significant Deficiency and Other Non-Compliance - Reporting. Federal programs: U. S. Department Agriculture, Passed through Texas Department of Agriculture, 10.553/10.555, Child Nutrition Cluster, Contract #’s: 202323N109946, 202424N109946 and 236TX400N8903. U. S. Department of Education, Passed through Texas Education Agency, 84.010, Title I Grants to Local Educational Agencies, Contract #’s: 23610101108807 and 24610101108807, 84.367, Supporting Effective Instruction State Grants, Contract #’s: 23694501108807 and 24694501108807. Criteria: Same as Finding #2024-002. Condition and context: Same as Finding #2024-002. Repeat of finding #2023-002. Cause and effect: Same as Finding #2024-002. Recommendation: Same as Finding #2024-002. View of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-006 – Significant Deficiency - Other. Federal programs: U. S. Department of Agriculture, Passed through Texas Department of Agriculture, 10.553/10.555, Child Nutrition Cluster, Contract #’s: 202323N109946, 202424N109946 and 236TX400N8903. U. S. Department of Education, Passed through Texas Education AgencY, 84.010, Title I Grants to Local Educational Agencies, Contract #’s: 23610101108807 and 24610101108807, 84.367, Supporting Effective Instruction State Grants, Contract #’s: 23694501108807 and 24694501108807. Criteria: Same as Finding #2024-003. Condition and context: Same as Finding #2024-003. Cause and effect: Same as Finding #2024-003. Recommendation: Same as Finding #2024-003. View of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-007 – Significant Deficiency and Other Non-Compliance – Reporting. Applicable federal programs: All Programs. Criteria: Schedule of Expenditures of Federal Awards – In accordance with the Uniform Guidance §200.508 and §200.510, management is to prepare a schedule of expenditures of federal wards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended. Condition and context: The School did not include the Supply Chain Assistance Grant which is part of the Child Nutrition Cluster on the SEFA for fiscal year 2024. Cause: The School failed to have procedures in place to identify and reflect all federal grants on the SEFA. Effect: A federal program with approximately $3 million of expenditures was omitted from the SEFA. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-007 – Significant Deficiency and Other Non-Compliance – Reporting. Applicable federal programs: All Programs. Criteria: Schedule of Expenditures of Federal Awards – In accordance with the Uniform Guidance §200.508 and §200.510, management is to prepare a schedule of expenditures of federal wards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended. Condition and context: The School did not include the Supply Chain Assistance Grant which is part of the Child Nutrition Cluster on the SEFA for fiscal year 2024. Cause: The School failed to have procedures in place to identify and reflect all federal grants on the SEFA. Effect: A federal program with approximately $3 million of expenditures was omitted from the SEFA. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-007 – Significant Deficiency and Other Non-Compliance – Reporting. Applicable federal programs: All Programs. Criteria: Schedule of Expenditures of Federal Awards – In accordance with the Uniform Guidance §200.508 and §200.510, management is to prepare a schedule of expenditures of federal wards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended. Condition and context: The School did not include the Supply Chain Assistance Grant which is part of the Child Nutrition Cluster on the SEFA for fiscal year 2024. Cause: The School failed to have procedures in place to identify and reflect all federal grants on the SEFA. Effect: A federal program with approximately $3 million of expenditures was omitted from the SEFA. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-007 – Significant Deficiency and Other Non-Compliance – Reporting. Applicable federal programs: All Programs. Criteria: Schedule of Expenditures of Federal Awards – In accordance with the Uniform Guidance §200.508 and §200.510, management is to prepare a schedule of expenditures of federal wards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended. Condition and context: The School did not include the Supply Chain Assistance Grant which is part of the Child Nutrition Cluster on the SEFA for fiscal year 2024. Cause: The School failed to have procedures in place to identify and reflect all federal grants on the SEFA. Effect: A federal program with approximately $3 million of expenditures was omitted from the SEFA. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-007 – Significant Deficiency and Other Non-Compliance – Reporting. Applicable federal programs: All Programs. Criteria: Schedule of Expenditures of Federal Awards – In accordance with the Uniform Guidance §200.508 and §200.510, management is to prepare a schedule of expenditures of federal wards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended. Condition and context: The School did not include the Supply Chain Assistance Grant which is part of the Child Nutrition Cluster on the SEFA for fiscal year 2024. Cause: The School failed to have procedures in place to identify and reflect all federal grants on the SEFA. Effect: A federal program with approximately $3 million of expenditures was omitted from the SEFA. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-007 – Significant Deficiency and Other Non-Compliance – Reporting. Applicable federal programs: All Programs. Criteria: Schedule of Expenditures of Federal Awards – In accordance with the Uniform Guidance §200.508 and §200.510, management is to prepare a schedule of expenditures of federal wards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended. Condition and context: The School did not include the Supply Chain Assistance Grant which is part of the Child Nutrition Cluster on the SEFA for fiscal year 2024. Cause: The School failed to have procedures in place to identify and reflect all federal grants on the SEFA. Effect: A federal program with approximately $3 million of expenditures was omitted from the SEFA. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-007 – Significant Deficiency and Other Non-Compliance – Reporting. Applicable federal programs: All Programs. Criteria: Schedule of Expenditures of Federal Awards – In accordance with the Uniform Guidance §200.508 and §200.510, management is to prepare a schedule of expenditures of federal wards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended. Condition and context: The School did not include the Supply Chain Assistance Grant which is part of the Child Nutrition Cluster on the SEFA for fiscal year 2024. Cause: The School failed to have procedures in place to identify and reflect all federal grants on the SEFA. Effect: A federal program with approximately $3 million of expenditures was omitted from the SEFA. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-005 – Significant Deficiency and Other Non-Compliance - Reporting. Federal programs: U. S. Department Agriculture, Passed through Texas Department of Agriculture, 10.553/10.555, Child Nutrition Cluster, Contract #’s: 202323N109946, 202424N109946 and 236TX400N8903. U. S. Department of Education, Passed through Texas Education Agency, 84.010, Title I Grants to Local Educational Agencies, Contract #’s: 23610101108807 and 24610101108807, 84.367, Supporting Effective Instruction State Grants, Contract #’s: 23694501108807 and 24694501108807. Criteria: Same as Finding #2024-002. Condition and context: Same as Finding #2024-002. Repeat of finding #2023-002. Cause and effect: Same as Finding #2024-002. Recommendation: Same as Finding #2024-002. View of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-006 – Significant Deficiency - Other. Federal programs: U. S. Department of Agriculture, Passed through Texas Department of Agriculture, 10.553/10.555, Child Nutrition Cluster, Contract #’s: 202323N109946, 202424N109946 and 236TX400N8903. U. S. Department of Education, Passed through Texas Education AgencY, 84.010, Title I Grants to Local Educational Agencies, Contract #’s: 23610101108807 and 24610101108807, 84.367, Supporting Effective Instruction State Grants, Contract #’s: 23694501108807 and 24694501108807. Criteria: Same as Finding #2024-003. Condition and context: Same as Finding #2024-003. Cause and effect: Same as Finding #2024-003. Recommendation: Same as Finding #2024-003. View of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-007 – Significant Deficiency and Other Non-Compliance – Reporting. Applicable federal programs: All Programs. Criteria: Schedule of Expenditures of Federal Awards – In accordance with the Uniform Guidance §200.508 and §200.510, management is to prepare a schedule of expenditures of federal wards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended. Condition and context: The School did not include the Supply Chain Assistance Grant which is part of the Child Nutrition Cluster on the SEFA for fiscal year 2024. Cause: The School failed to have procedures in place to identify and reflect all federal grants on the SEFA. Effect: A federal program with approximately $3 million of expenditures was omitted from the SEFA. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-007 – Significant Deficiency and Other Non-Compliance – Reporting. Applicable federal programs: All Programs. Criteria: Schedule of Expenditures of Federal Awards – In accordance with the Uniform Guidance §200.508 and §200.510, management is to prepare a schedule of expenditures of federal wards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended. Condition and context: The School did not include the Supply Chain Assistance Grant which is part of the Child Nutrition Cluster on the SEFA for fiscal year 2024. Cause: The School failed to have procedures in place to identify and reflect all federal grants on the SEFA. Effect: A federal program with approximately $3 million of expenditures was omitted from the SEFA. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-007 – Significant Deficiency and Other Non-Compliance – Reporting. Applicable federal programs: All Programs. Criteria: Schedule of Expenditures of Federal Awards – In accordance with the Uniform Guidance §200.508 and §200.510, management is to prepare a schedule of expenditures of federal wards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended. Condition and context: The School did not include the Supply Chain Assistance Grant which is part of the Child Nutrition Cluster on the SEFA for fiscal year 2024. Cause: The School failed to have procedures in place to identify and reflect all federal grants on the SEFA. Effect: A federal program with approximately $3 million of expenditures was omitted from the SEFA. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-007 – Significant Deficiency and Other Non-Compliance – Reporting. Applicable federal programs: All Programs. Criteria: Schedule of Expenditures of Federal Awards – In accordance with the Uniform Guidance §200.508 and §200.510, management is to prepare a schedule of expenditures of federal wards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended. Condition and context: The School did not include the Supply Chain Assistance Grant which is part of the Child Nutrition Cluster on the SEFA for fiscal year 2024. Cause: The School failed to have procedures in place to identify and reflect all federal grants on the SEFA. Effect: A federal program with approximately $3 million of expenditures was omitted from the SEFA. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-007 – Significant Deficiency and Other Non-Compliance – Reporting. Applicable federal programs: All Programs. Criteria: Schedule of Expenditures of Federal Awards – In accordance with the Uniform Guidance §200.508 and §200.510, management is to prepare a schedule of expenditures of federal wards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended. Condition and context: The School did not include the Supply Chain Assistance Grant which is part of the Child Nutrition Cluster on the SEFA for fiscal year 2024. Cause: The School failed to have procedures in place to identify and reflect all federal grants on the SEFA. Effect: A federal program with approximately $3 million of expenditures was omitted from the SEFA. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-007 – Significant Deficiency and Other Non-Compliance – Reporting. Applicable federal programs: All Programs. Criteria: Schedule of Expenditures of Federal Awards – In accordance with the Uniform Guidance §200.508 and §200.510, management is to prepare a schedule of expenditures of federal wards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended. Condition and context: The School did not include the Supply Chain Assistance Grant which is part of the Child Nutrition Cluster on the SEFA for fiscal year 2024. Cause: The School failed to have procedures in place to identify and reflect all federal grants on the SEFA. Effect: A federal program with approximately $3 million of expenditures was omitted from the SEFA. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-007 – Significant Deficiency and Other Non-Compliance – Reporting. Applicable federal programs: All Programs. Criteria: Schedule of Expenditures of Federal Awards – In accordance with the Uniform Guidance §200.508 and §200.510, management is to prepare a schedule of expenditures of federal wards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended. Condition and context: The School did not include the Supply Chain Assistance Grant which is part of the Child Nutrition Cluster on the SEFA for fiscal year 2024. Cause: The School failed to have procedures in place to identify and reflect all federal grants on the SEFA. Effect: A federal program with approximately $3 million of expenditures was omitted from the SEFA. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-007 – Significant Deficiency and Other Non-Compliance – Reporting. Applicable federal programs: All Programs. Criteria: Schedule of Expenditures of Federal Awards – In accordance with the Uniform Guidance §200.508 and §200.510, management is to prepare a schedule of expenditures of federal wards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended. Condition and context: The School did not include the Supply Chain Assistance Grant which is part of the Child Nutrition Cluster on the SEFA for fiscal year 2024. Cause: The School failed to have procedures in place to identify and reflect all federal grants on the SEFA. Effect: A federal program with approximately $3 million of expenditures was omitted from the SEFA. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-007 – Significant Deficiency and Other Non-Compliance – Reporting. Applicable federal programs: All Programs. Criteria: Schedule of Expenditures of Federal Awards – In accordance with the Uniform Guidance §200.508 and §200.510, management is to prepare a schedule of expenditures of federal wards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended. Condition and context: The School did not include the Supply Chain Assistance Grant which is part of the Child Nutrition Cluster on the SEFA for fiscal year 2024. Cause: The School failed to have procedures in place to identify and reflect all federal grants on the SEFA. Effect: A federal program with approximately $3 million of expenditures was omitted from the SEFA. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-007 – Significant Deficiency and Other Non-Compliance – Reporting. Applicable federal programs: All Programs. Criteria: Schedule of Expenditures of Federal Awards – In accordance with the Uniform Guidance §200.508 and §200.510, management is to prepare a schedule of expenditures of federal wards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended. Condition and context: The School did not include the Supply Chain Assistance Grant which is part of the Child Nutrition Cluster on the SEFA for fiscal year 2024. Cause: The School failed to have procedures in place to identify and reflect all federal grants on the SEFA. Effect: A federal program with approximately $3 million of expenditures was omitted from the SEFA. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-005 – Significant Deficiency and Other Non-Compliance - Reporting. Federal programs: U. S. Department Agriculture, Passed through Texas Department of Agriculture, 10.553/10.555, Child Nutrition Cluster, Contract #’s: 202323N109946, 202424N109946 and 236TX400N8903. U. S. Department of Education, Passed through Texas Education Agency, 84.010, Title I Grants to Local Educational Agencies, Contract #’s: 23610101108807 and 24610101108807, 84.367, Supporting Effective Instruction State Grants, Contract #’s: 23694501108807 and 24694501108807. Criteria: Same as Finding #2024-002. Condition and context: Same as Finding #2024-002. Repeat of finding #2023-002. Cause and effect: Same as Finding #2024-002. Recommendation: Same as Finding #2024-002. View of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-006 – Significant Deficiency - Other. Federal programs: U. S. Department of Agriculture, Passed through Texas Department of Agriculture, 10.553/10.555, Child Nutrition Cluster, Contract #’s: 202323N109946, 202424N109946 and 236TX400N8903. U. S. Department of Education, Passed through Texas Education AgencY, 84.010, Title I Grants to Local Educational Agencies, Contract #’s: 23610101108807 and 24610101108807, 84.367, Supporting Effective Instruction State Grants, Contract #’s: 23694501108807 and 24694501108807. Criteria: Same as Finding #2024-003. Condition and context: Same as Finding #2024-003. Cause and effect: Same as Finding #2024-003. Recommendation: Same as Finding #2024-003. View of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.