FAC Explorer

Audit 379914

FY End
2025-06-30
Total Expended
$1.86M
Findings
5
Programs
7
Organization: School of Excellence in Education (TX)
Year: 2025 Accepted: 2026-01-07
Auditor: SUTTON FROST CARY LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1168152 2025-001 Material Weakness Yes B
1168153 2025-001 Material Weakness Yes B
1168154 2025-001 Material Weakness Yes B
1168155 2025-001 Material Weakness Yes B
1168156 2025-001 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
10.553 SCHOOL BREAKFAST PROGRAM $153,333 Yes 1
84.027 SPECIAL EDUCATION GRANTS TO STATES $63,712 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $33,211 Yes 1
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $18,939 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $15,238 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $5,916 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $2,300 Yes 0

Contacts

Name Title Type
E96VGANM1FR3 Leslie Lee Auditee
4802705438 Drew Madsen Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (Schedule) includes the federal grant activity of School of Excellence in Education dba Legacy Traditional Schools - Texas (School). The information in this Schedule is presented in accordance with the requirements of Title U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). 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. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Food commodities are recognized as federal expenditures when distributed. Distributed food is reported in the Schedule under the National School Lunch Program and is valued based on amounts reported to the School by the Texas Department of Agriculture. These amounts are considered to be non‐cash assistance to the School. The School received non-cash awards in the form of food commodities totaling $33,211 for the year ended June 30, 2025.

Finding Details

Finding 2025-001
Finding No. 2025‐001: Allowable Costs and Activities - Significant deficiency in internal control over compliance and compliance finding. Child Nutrition Cluster Criteria: Section 200 of the Code of Federal Regulations requires recipients to implement robust internal controls to ensure compliance with cost principles for all activities allocated to the grant. Condition: During allowable cost and activities testing for the Child Nutrition Cluster, 3 out of 26 payroll transactions tested included employee time that was unrelated to approved grant activities. Cause: The School's internal controls related to employee time were not operating effectively and employee mistakes in coding did not get detected and corrected in a timely manner. Effect: Employee time was allocated to the Child Nutrition Cluster when the employee was not in a position that was related to grant activities. Questioned Costs: None Recommendation: Management should reassess their internal controls related to employee time approval to ensure it is sufficient to appropriately detect and correct any error in fund coding. Management’s Response: See corrective action plan.