FAC Explorer

Audit 388328

FY End
2025-06-30
Total Expended
$19.13M
Findings
4
Programs
15
Organization: Leander Independent School District (TX)
Year: 2025 Accepted: 2026-02-20
Auditor: WHITLEY PENN LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1174792 2025-001 Material Weakness Yes I
1174793 2025-001 Material Weakness Yes I
1174794 2025-001 Material Weakness Yes I
1174795 2025-001 Material Weakness Yes I

Programs

ALN Program Spent Major Findings
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $1.71M Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $1.09M Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $1.04M Yes 1
10.553 SCHOOL BREAKFAST PROGRAM $955,716 Yes 1
84.048 CAREER AND TECHNICAL EDUCATION -- BASIC GRANTS TO STATES $270,589 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $246,223 Yes 0
93.778 MEDICAL ASSISTANCE PROGRAM $117,116 Yes 0
15.659 NATIONAL WILDLIFE REFUGE FUND $56,739 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $42,091 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $31,287 Yes 0
84.369 GRANTS FOR STATE ASSESSMENTS AND RELATED ACTIVITIES $25,907 Yes 0
84.425 EDUCATION STABILIZATION FUND $16,068 Yes 0
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $10,301 Yes 0
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $2,611 Yes 1
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $197 Yes 0

Contacts

Name Title Type
WKPMMD1B1NY5 Dana Paulson Auditee
5125700068 Celina Cereceres Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of the District under programs of the federal government for the fiscal year ended June 30, 2025. The information in this schedule is presented in accordance with the requirements of the Office of Management and Budget (OMB) Uniform Guidance. Because the schedule presents only a selected portion of the operations of the District, it is not intended to and does not present the financial position, changes in net position or cash flows of the District.
The following is a reconciliation of expenditures of federal awards program per the Schedule of Expenditures of Federal Awards (“SEFA”) and expenditures reported on the Statement of Revenues, Expenditures and Changes in Fund Balance - Governmental Funds (Exhibit C-2): See notes to SEFA for table/chart.

Finding Details

Finding 2025-001
Finding 2025-001 Material Weakness in Internal Control over Compliance and Other Matters, and Material Noncompliance Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number(s): 10.553, 10.555, 10.559 Compliance Requirement: Procurement Award Period: 2024-2025 Criteria or Specific Requirement: 2 CFR 200.320 requires that procurement meet specified conditions, and a proper procurement method used, when a recipient of grant funds expends over a certain dollar amount. When the amount expended is at or above the Simplified Acquisition Threshold of $250,000, approved procurement methods include sealed bid, competitive proposal, or non-competitive proposal (sole source). An independent estimate and a cost/price analysis must be completed to support the procurement. Condition: A procurement transaction was executed with Southwest Equipment Inc., DBA, through the Buy Board cooperative purchasing program. The total purchase amount exceeded the simplified acquisition threshold of $250,000. It was noted that no independent cost estimate or cost-priced analysis was conducted prior to the procurement for federally funded transactions, and the vendor was not properly procured under an approved method. Cause: The processes and controls in place relating to procurement did not properly address the requirements for thresholds set by 2 CFR 200.320. Effect: Although the expense was allowable, federal funds were expended without the appropriate procurement requirements being met. Internal controls over compliance failed, resulting in an instance of material noncompliance. Questioned Cost: $519,736 Effect: The District will have to correct the reporting and allowance of expenditures related to the incorrect procurement. Repeat Finding: The finding is not a repeat finding. Recommendation: The District should reevaluate the existing process and related control to ensure that the proper procurement methods and conditions are met in accordance with 2 CFR 200.320. View of Responsible Officials: Management agrees with the finding. See Corrective Action Plan.