FAC Explorer

Audit 385496

FY End
2025-06-30
Total Expended
$766,512
Findings
2
Programs
8
Organization: Village Tech Schools, Inc. (TX)
Year: 2025 Accepted: 2026-02-04
Auditor: SUTTON FROST CARY LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1172401 2025-001 Material Weakness Yes L
1172402 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $248,031 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $232,109 Yes 1
84.027 SPECIAL EDUCATION GRANTS TO STATES $199,142 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $37,591 Yes 1
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $32,416 Yes 0
84.425 EDUCATION STABILIZATION FUND $8,887 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $7,754 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $582 Yes 0

Contacts

Name Title Type
JH4MPXF2J8Q7 Daiann Mooney Auditee
8663779757 Deanna Frisby Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (Schedule) includes the federal grant activity of Village Tech Schools (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. The School has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2025-001
Finding 2025‐001: Reporting – Significant deficiency in internal controls over compliance. Child Nutrition Cluster, ALN 10.553/10.555Criteria: Section 200 of the Code of Federal Regulations requires recipients to implement robust internal controls to ensure compliance for all required reporting submissions. Condition: During reporting testing for federal grants, 4 out of 4 monthly claims for reimbursements did not have documented support of review and approval prior to the claim being submitted. Cause: The School did not have a standard procedure in place to document management’s review and approval for monthly claims for reimbursements. Effect: The Organization’s reporting of monthly claims for reimbursement are not fully documented in accordance with internal control procedures over compliance. Questioned Costs: None. Recommendation: Management should implement controls to ensure related documentation of approval for all monthly claims for reimbursement prior to submission.