FAC Explorer

Audit 36647

FY End
2022-06-30
Total Expended
$50.21M
Findings
2
Programs
28
Organization: San Benito Consolidated Independent School District (TX)
Year: 2022 Accepted: 2022-12-08
Auditor: Carr Riggs & Ingram LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
30839 2022-002 Significant Deficiency - N
607281 2022-002 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.425 Covid-19 Arp Esser III $25.01M Yes 0
10.555 National School Lunch Program $5.45M - 0
84.027 Special Education_grants to States $1.98M Yes 0
10.553 School Breakfast Program $1.73M - 0
84.287 Twenty-First Century Community Learning Centers $1.58M Yes 0
10.558 Child and Adult Care Food Program $1.16M - 0
84.425 Covid-19 Education Stabilization Fund (esf) $1.14M Yes 0
10.555 National School Lunch Program - Non-Cash Assistance $804,691 - 0
84.011 Migrant Education_state Grant Program $645,019 - 0
93.323 Covid-19 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $374,978 Yes 0
84.027 Covid-19 Special Education_grants to States Arp $347,021 Yes 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $325,376 - 0
84.334 Gaining Early Awareness and Readiness for Undergraduate Programs $321,310 - 0
84.424 Student Support and Academic Enrichment Program $315,432 - 0
84.425 Covid-19 Tclas - Esser III $308,088 Yes 0
84.048 Career and Technical Education -- Basic Grants to States $246,517 - 0
84.374 Teacher and School Leader Incentive Grants (formerly the Teacher Incentive Fund) $234,647 - 0
10.582 Fresh Fruit and Vegetable Program $138,934 - 0
12.U01 J.r.o.t.c. $135,904 - 0
84.365 English Language Acquisition State Grants $113,863 - 0
84.010 Title I Grants to Local Educational Agencies $73,801 Yes 0
93.778 Medical Assistance Program $43,818 - 0
93.323 Covid-19 K-12 Covid-19 Testing Program - Non-Cash Assistance $38,806 Yes 0
84.173 Special Education_preschool Grants $25,220 Yes 0
84.369 Grants for State Assessments and Related Activities $8,847 - 0
10.649 Covid-19 Pandemic Ebt Administrative Costs $5,814 - 0
84.425 Covid-19 Tclas High-Quality After-School $5,288 Yes 0
10.565 Commodity Supplemental Food Program $4,171 - 0

Contacts

Name Title Type
VUQKWNGGJEK1 Monica Mata Auditee
9563616168 Matthew Montemayor Auditor
No contacts on file

Notes to SEFA

Title: NOTE 2 ? PROGRAM REPORTING Accounting Policies: NOTE 1 BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards includes the federal grant activity of SanBenito Consolidated Independent School District and is presented on the modified accrual basis ofaccounting. The information in this schedule is presented in accordance with the requirements of theUniform Guidance, Audits of State, Local Governments, and Non Profit Organizations. Therefore, someamounts presented in this schedule may differ from amounts presented in, or used in the preparation of thegeneral purpose financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. ROTC, SHARS, MAC and $378,839 of indirect cost are accounted for in the general fund. The National SchoolLunch Program, School Breakfast Program Commodity Supplemental Food Program, and Summer FeedingProgram are accounted for in the general fund as well. Expenditures are not specifically attributable to theserevenues and are shown on this schedule in an amount equal to revenue for balancing purposes only.Reconciliation from the Schedule of Expenditures of Federal Awards to the Exhibit C 3:Total Federal Revenues, per Exhibit C 3 $ 52,164,452School Health and Related Services (SHARS) revenues (1,956,397)Total expenditures of federal awards, per Exhibit K 1 $ 50,208,055
Title: NOTE 3 ? SUB RECIPIENTS Accounting Policies: NOTE 1 BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards includes the federal grant activity of SanBenito Consolidated Independent School District and is presented on the modified accrual basis ofaccounting. The information in this schedule is presented in accordance with the requirements of theUniform Guidance, Audits of State, Local Governments, and Non Profit Organizations. Therefore, someamounts presented in this schedule may differ from amounts presented in, or used in the preparation of thegeneral purpose financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. During the fiscal year ended June 30, 2022, the District had a shared service agreement with the Lyford CISDand La Villa ISD for the 21st Century Program. Amounts passed through Lyford CISD totaled $77,023, andamounts passed through La Villa ISD totaled $113,228. See breakdown of revenues and expenditurespertaining to the shared service agreement below.Revenues5929 Federal revenue distributed by TEA $ 190,251Total revenue $ 190,251Expenditures6400 Miscellaneous operating expenses $ 190,251Total expenditures $ 190,251
Title: NOTE 4 ? FEDERAL LOANS AND LOAN GUARANTEES Accounting Policies: NOTE 1 BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards includes the federal grant activity of SanBenito Consolidated Independent School District and is presented on the modified accrual basis ofaccounting. The information in this schedule is presented in accordance with the requirements of theUniform Guidance, Audits of State, Local Governments, and Non Profit Organizations. Therefore, someamounts presented in this schedule may differ from amounts presented in, or used in the preparation of thegeneral purpose financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. During the year ended June 30, 2022, the District had no outstanding federal loans payable or loanguarantees.
Title: NOTE 5 ? FEDERALLY FUNDED INSURANCE Accounting Policies: NOTE 1 BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards includes the federal grant activity of SanBenito Consolidated Independent School District and is presented on the modified accrual basis ofaccounting. The information in this schedule is presented in accordance with the requirements of theUniform Guidance, Audits of State, Local Governments, and Non Profit Organizations. Therefore, someamounts presented in this schedule may differ from amounts presented in, or used in the preparation of thegeneral purpose financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. During the year ended June 30, 2022, the District had no federally funded insurance.
Title: NOTE 6 ? NONCASH AWARDS Accounting Policies: NOTE 1 BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards includes the federal grant activity of SanBenito Consolidated Independent School District and is presented on the modified accrual basis ofaccounting. The information in this schedule is presented in accordance with the requirements of theUniform Guidance, Audits of State, Local Governments, and Non Profit Organizations. Therefore, someamounts presented in this schedule may differ from amounts presented in, or used in the preparation of thegeneral purpose financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. During the year ended June 30, 2022, the District received $804,691 of federal awards in the form of noncashassistance under the National School Lunch Program and received $38,806 in COVID 19 testing kits underthe K 12 COVID 19 Testing Program.
Title: NOTE 7 ? INDIRECT COST RATE Accounting Policies: NOTE 1 BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards includes the federal grant activity of SanBenito Consolidated Independent School District and is presented on the modified accrual basis ofaccounting. The information in this schedule is presented in accordance with the requirements of theUniform Guidance, Audits of State, Local Governments, and Non Profit Organizations. Therefore, someamounts presented in this schedule may differ from amounts presented in, or used in the preparation of thegeneral purpose financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Uniform Guidance allows an organization to elect a 10% de minimus indirect cost rate. For the yearended June 30, 2022, the District did not elect to use this rate.
Title: NOTE 8 ? PRIOR YEAR EXPENDITURES Accounting Policies: NOTE 1 BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards includes the federal grant activity of SanBenito Consolidated Independent School District and is presented on the modified accrual basis ofaccounting. The information in this schedule is presented in accordance with the requirements of theUniform Guidance, Audits of State, Local Governments, and Non Profit Organizations. Therefore, someamounts presented in this schedule may differ from amounts presented in, or used in the preparation of thegeneral purpose financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The following are prior year expenditures listed on the Schedule of Expenditures of Federal Awards:COVID 19 Education Stabilization Fund (ESF) 84.425U $ 5,662,344$ 5,662,344

Finding Details

Finding 2022-002
SECTION III ? Federal Award Findings and Questioned Costs A. Significant Deficiency in Internal Control PROGRAM DESCRIPTION Reference Number: 2022-002 Comparability of Services Requirement ALN 84.010 Title I Grants for Local Education Agencies Pass through identifying number: 22-610101031912 Award Year: 2021-2022 Federal Agency: U.S. Department of Education Passed through State Department of Education Criteria: Comparability of Services is a fiscal requirement for recipients of Title I, Part A funds under the Every Student Succeeds Act (ESSA). This requirement is an assessment of services provided at Title I, Part A and Non-Title I, Part A campuses. Local educational agencies (LEAs) that receive Title I, Part A funds must use their state and local funds to provide comparable services at their campuses receiving Title I, Part A funds and their campuses that are not receiving Title I, Part A funds. Condition Found: In conducting the audit of San Benito Consolidated Independent School District, it was noted that the Comparability Computational Form (CCF) was not reviewed or approved before submitting. In addition, the documentation supporting the amounts submitted was not readily available, and when the form was recalculated, the District was noncompliant for two campuses. Cause: Turnover in the District?s CFO position at year-end exacerbated the organization of the necessary documentation. Effect: The District was noncompliant with the comparability requirements under Title I, Part A Every Student Succeeds Act (ESSA). Questioned Cost: $0 Recommendation: Management and finance personnel should review financial records of actual expenditures throughout the year to ensure comparability requirements are met. In addition, adoption of budgets should consider comparability requirements to ensure amounts expected to be spent in the current year meet comparability requirements under ESSA. Views of Responsible Officials: Management agrees with the findings. See corrective action plan beginning on page 191.
Finding 2022-002
SECTION III ? Federal Award Findings and Questioned Costs A. Significant Deficiency in Internal Control PROGRAM DESCRIPTION Reference Number: 2022-002 Comparability of Services Requirement ALN 84.010 Title I Grants for Local Education Agencies Pass through identifying number: 22-610101031912 Award Year: 2021-2022 Federal Agency: U.S. Department of Education Passed through State Department of Education Criteria: Comparability of Services is a fiscal requirement for recipients of Title I, Part A funds under the Every Student Succeeds Act (ESSA). This requirement is an assessment of services provided at Title I, Part A and Non-Title I, Part A campuses. Local educational agencies (LEAs) that receive Title I, Part A funds must use their state and local funds to provide comparable services at their campuses receiving Title I, Part A funds and their campuses that are not receiving Title I, Part A funds. Condition Found: In conducting the audit of San Benito Consolidated Independent School District, it was noted that the Comparability Computational Form (CCF) was not reviewed or approved before submitting. In addition, the documentation supporting the amounts submitted was not readily available, and when the form was recalculated, the District was noncompliant for two campuses. Cause: Turnover in the District?s CFO position at year-end exacerbated the organization of the necessary documentation. Effect: The District was noncompliant with the comparability requirements under Title I, Part A Every Student Succeeds Act (ESSA). Questioned Cost: $0 Recommendation: Management and finance personnel should review financial records of actual expenditures throughout the year to ensure comparability requirements are met. In addition, adoption of budgets should consider comparability requirements to ensure amounts expected to be spent in the current year meet comparability requirements under ESSA. Views of Responsible Officials: Management agrees with the findings. See corrective action plan beginning on page 191.