FAC Explorer

Audit 343557

FY End
2024-08-31
Total Expended
$1.33M
Findings
6
Programs
15
Organization: Culberson County-Allamoore Independent School District (TX)
Year: 2024 Accepted: 2025-02-24
Auditor: Eckert & Company LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
524338 2024-002 Significant Deficiency - L
524339 2024-002 Significant Deficiency - L
524340 2024-002 Significant Deficiency - L
1100780 2024-002 Significant Deficiency - L
1100781 2024-002 Significant Deficiency - L
1100782 2024-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.425 Covid-19 Education Stabilization Fund: Arp Esser III Grant $553,576 Yes 1
10.555 National School Lunch Program - Cash Assistance $163,792 - 0
84.334 Gaining Early Awareness and Readiness (gear Up) $140,000 - 0
84.425 Covid-19 Education Stabilization Fund: Crrsa Esser II Grant $98,555 Yes 1
10.553 School Breakfast Program $94,331 - 0
84.367 Esea, Title Ii, Part A - Supporting Effective Instruction $21,417 - 0
84.010 Esea, Title I, Part A - Improving Basic Programs $19,735 - 0
84.358 Small Rural School Achievement Program $18,087 - 0
10.555 National School Lunch Program - Non-Cash Assistance $16,750 - 0
84.424 Esea, Title IV - Student Support and Academic Enrichment $14,236 - 0
84.425 Covid-19 Education Stabilization Fund: Arp Education for Homeless Children and Youth $9,779 Yes 1
84.048 Career and Technical - Basic Grant $6,958 - 0
10.555 Covid-19 National School Lunch Program - Supply Chain Assistance Grant $5,842 - 0
84.424 Esea, Title IV - Stronger Connections $1,500 - 0
10.560 State Administrative Costs (sae) $38 - 0

Contacts

Name Title Type
LTVVY24SQ2E9 Ken Baugh Auditee
4322832245 Cathryn A. Pitcock Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The District utilizes the fund types specified in the Texas Education Agency's Financial Accountability System Resource Guide. Federal and state awards generally are accounted for in a Special Revenue Fund, a component of the governmental fund types. A Special Revenue Fund is used to account for resources restricted to, or committed for, specific purposes by a grantor. The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. The governmental fund types are accounted for using a current financial resources measurement focus. With this measurement focus, only current assets and current liabilities generally are included on the balance sheet. Operating statements of these funds represent increases (i.e., revenues and other financing sources) and decreases (i.e., expenditures and other financing uses) in net current assets. The modified accrual basis of accounting is used for these funds. This basis of accounting recognizes revenues in the accounting period in which they become susceptible to accrual, i.e., both measurable and available, and expenditures in the accounting period in which the liability is incurred, if measurable, except for certain compensated absences and claims and judgments, which are recognized when the obligations are expected to be liquidated with expendable available financial resources. The District has elected to not use the ten percent de minimis indirect cost rate allowed under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). De Minimis Rate Used: N Rate Explanation: The auditee has elected to not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards includes the federal grant activity of the District under programs of the federal government for the year ended August 31, 2024. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements.

Finding Details

Finding 2024-002
Criteria: In accordance with 2 U.S. Code of Federal Regulations (CFR) 200.512, the District is required to submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) no later than 30 days after the date of its audited financial statements or nine months after the fiscal year end, whichever occurs earlier. Condition: The audited financial statements for the periods ended August 31, 2022 and 2023 were not submitted to the Federal Audit Clearinghouse (FAC) system. Cause: The District did not have adequate policies and procedures to ensure compliance of timely filing of the single audit reporting package to the Federal Audit Clearinghouse (FAC) by the required deadlines. Effect: The District is non-compliant with timely submission under 2 U.S. Code of Federal Regulations (CFR) 200.512. This could result in a loss of future federal funding. Auditor’s Recommendation: We recommend the District review policies and procedures to ensure all submissions as required by 2 U.S. Code of Federal Regulations (CFR) 200.512 are submitted timely. Management's Response: District management will review their grant management policies and procedures to ensure that they are in compliance with all reporting requirements.
Finding 2024-002
Criteria: In accordance with 2 U.S. Code of Federal Regulations (CFR) 200.512, the District is required to submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) no later than 30 days after the date of its audited financial statements or nine months after the fiscal year end, whichever occurs earlier. Condition: The audited financial statements for the periods ended August 31, 2022 and 2023 were not submitted to the Federal Audit Clearinghouse (FAC) system. Cause: The District did not have adequate policies and procedures to ensure compliance of timely filing of the single audit reporting package to the Federal Audit Clearinghouse (FAC) by the required deadlines. Effect: The District is non-compliant with timely submission under 2 U.S. Code of Federal Regulations (CFR) 200.512. This could result in a loss of future federal funding. Auditor’s Recommendation: We recommend the District review policies and procedures to ensure all submissions as required by 2 U.S. Code of Federal Regulations (CFR) 200.512 are submitted timely. Management's Response: District management will review their grant management policies and procedures to ensure that they are in compliance with all reporting requirements.
Finding 2024-002
Criteria: In accordance with 2 U.S. Code of Federal Regulations (CFR) 200.512, the District is required to submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) no later than 30 days after the date of its audited financial statements or nine months after the fiscal year end, whichever occurs earlier. Condition: The audited financial statements for the periods ended August 31, 2022 and 2023 were not submitted to the Federal Audit Clearinghouse (FAC) system. Cause: The District did not have adequate policies and procedures to ensure compliance of timely filing of the single audit reporting package to the Federal Audit Clearinghouse (FAC) by the required deadlines. Effect: The District is non-compliant with timely submission under 2 U.S. Code of Federal Regulations (CFR) 200.512. This could result in a loss of future federal funding. Auditor’s Recommendation: We recommend the District review policies and procedures to ensure all submissions as required by 2 U.S. Code of Federal Regulations (CFR) 200.512 are submitted timely. Management's Response: District management will review their grant management policies and procedures to ensure that they are in compliance with all reporting requirements.
Finding 2024-002
Criteria: In accordance with 2 U.S. Code of Federal Regulations (CFR) 200.512, the District is required to submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) no later than 30 days after the date of its audited financial statements or nine months after the fiscal year end, whichever occurs earlier. Condition: The audited financial statements for the periods ended August 31, 2022 and 2023 were not submitted to the Federal Audit Clearinghouse (FAC) system. Cause: The District did not have adequate policies and procedures to ensure compliance of timely filing of the single audit reporting package to the Federal Audit Clearinghouse (FAC) by the required deadlines. Effect: The District is non-compliant with timely submission under 2 U.S. Code of Federal Regulations (CFR) 200.512. This could result in a loss of future federal funding. Auditor’s Recommendation: We recommend the District review policies and procedures to ensure all submissions as required by 2 U.S. Code of Federal Regulations (CFR) 200.512 are submitted timely. Management's Response: District management will review their grant management policies and procedures to ensure that they are in compliance with all reporting requirements.
Finding 2024-002
Criteria: In accordance with 2 U.S. Code of Federal Regulations (CFR) 200.512, the District is required to submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) no later than 30 days after the date of its audited financial statements or nine months after the fiscal year end, whichever occurs earlier. Condition: The audited financial statements for the periods ended August 31, 2022 and 2023 were not submitted to the Federal Audit Clearinghouse (FAC) system. Cause: The District did not have adequate policies and procedures to ensure compliance of timely filing of the single audit reporting package to the Federal Audit Clearinghouse (FAC) by the required deadlines. Effect: The District is non-compliant with timely submission under 2 U.S. Code of Federal Regulations (CFR) 200.512. This could result in a loss of future federal funding. Auditor’s Recommendation: We recommend the District review policies and procedures to ensure all submissions as required by 2 U.S. Code of Federal Regulations (CFR) 200.512 are submitted timely. Management's Response: District management will review their grant management policies and procedures to ensure that they are in compliance with all reporting requirements.
Finding 2024-002
Criteria: In accordance with 2 U.S. Code of Federal Regulations (CFR) 200.512, the District is required to submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) no later than 30 days after the date of its audited financial statements or nine months after the fiscal year end, whichever occurs earlier. Condition: The audited financial statements for the periods ended August 31, 2022 and 2023 were not submitted to the Federal Audit Clearinghouse (FAC) system. Cause: The District did not have adequate policies and procedures to ensure compliance of timely filing of the single audit reporting package to the Federal Audit Clearinghouse (FAC) by the required deadlines. Effect: The District is non-compliant with timely submission under 2 U.S. Code of Federal Regulations (CFR) 200.512. This could result in a loss of future federal funding. Auditor’s Recommendation: We recommend the District review policies and procedures to ensure all submissions as required by 2 U.S. Code of Federal Regulations (CFR) 200.512 are submitted timely. Management's Response: District management will review their grant management policies and procedures to ensure that they are in compliance with all reporting requirements.