FAC Explorer

Audit 39718

FY End
2022-08-31
Total Expended
$1.88M
Findings
8
Programs
10
Organization: Maypearl Independent School District (TX)
Year: 2022 Accepted: 2022-11-17
Auditor: Anderson Marx & Bohl PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
42441 2022-001 Material Weakness - P
42442 2022-001 Material Weakness - P
42443 2022-001 Material Weakness - P
42444 2022-001 Material Weakness - P
618883 2022-001 Material Weakness - P
618884 2022-001 Material Weakness - P
618885 2022-001 Material Weakness - P
618886 2022-001 Material Weakness - P

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $260,938 Yes 0
84.027 Special Education_grants to States $244,664 Yes 0
10.553 School Breakfast Program $125,385 - 1
84.010 Title I Grants to Local Educational Agencies $42,904 - 0
93.600 Head Start $38,398 - 0
10.555 National School Lunch Program $30,049 - 1
84.367 Improving Teacher Quality State Grants $21,918 - 0
84.424 Student Support and Academic Enrichment Program $11,412 - 0
84.173 Special Education_preschool Grants $3,556 Yes 0
84.365 English Language Acquisition State Grants $1,688 - 0

Contacts

Name Title Type
MA1BTTK1JJQ5 Pam Wilson Auditee
9724352116 Frank W Steele Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. These expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
Financial Statement Findings 2022-001 Budget Overages Condition: The District failed to maintain budgeting controls over expenditures by exceeding its budget in various functions in the General Fund and in the National School Breakfast and Lunch Program. Criteria: The District is required to maintain proper budgeting procedures in order to ensure adequate oversight of its expenditure approvals and must approve budget amendments before approving expenditures. Effect: The District did not amend its budget properly causing overexpenditures. Casue: The District failed to properly amend its budget. Recommendation: The District should ensure procedures are in place to provide for proper budget amendments. District's Response: The District will review existing procedures and adjust its budget accordingly.
Finding 2022-001
Financial Statement Findings 2022-001 Budget Overages Condition: The District failed to maintain budgeting controls over expenditures by exceeding its budget in various functions in the General Fund and in the National School Breakfast and Lunch Program. Criteria: The District is required to maintain proper budgeting procedures in order to ensure adequate oversight of its expenditure approvals and must approve budget amendments before approving expenditures. Effect: The District did not amend its budget properly causing overexpenditures. Casue: The District failed to properly amend its budget. Recommendation: The District should ensure procedures are in place to provide for proper budget amendments. District's Response: The District will review existing procedures and adjust its budget accordingly.
Finding 2022-001
Financial Statement Findings 2022-001 Budget Overages Condition: The District failed to maintain budgeting controls over expenditures by exceeding its budget in various functions in the General Fund and in the National School Breakfast and Lunch Program. Criteria: The District is required to maintain proper budgeting procedures in order to ensure adequate oversight of its expenditure approvals and must approve budget amendments before approving expenditures. Effect: The District did not amend its budget properly causing overexpenditures. Casue: The District failed to properly amend its budget. Recommendation: The District should ensure procedures are in place to provide for proper budget amendments. District's Response: The District will review existing procedures and adjust its budget accordingly.
Finding 2022-001
Financial Statement Findings 2022-001 Budget Overages Condition: The District failed to maintain budgeting controls over expenditures by exceeding its budget in various functions in the General Fund and in the National School Breakfast and Lunch Program. Criteria: The District is required to maintain proper budgeting procedures in order to ensure adequate oversight of its expenditure approvals and must approve budget amendments before approving expenditures. Effect: The District did not amend its budget properly causing overexpenditures. Casue: The District failed to properly amend its budget. Recommendation: The District should ensure procedures are in place to provide for proper budget amendments. District's Response: The District will review existing procedures and adjust its budget accordingly.
Finding 2022-001
Financial Statement Findings 2022-001 Budget Overages Condition: The District failed to maintain budgeting controls over expenditures by exceeding its budget in various functions in the General Fund and in the National School Breakfast and Lunch Program. Criteria: The District is required to maintain proper budgeting procedures in order to ensure adequate oversight of its expenditure approvals and must approve budget amendments before approving expenditures. Effect: The District did not amend its budget properly causing overexpenditures. Casue: The District failed to properly amend its budget. Recommendation: The District should ensure procedures are in place to provide for proper budget amendments. District's Response: The District will review existing procedures and adjust its budget accordingly.
Finding 2022-001
Financial Statement Findings 2022-001 Budget Overages Condition: The District failed to maintain budgeting controls over expenditures by exceeding its budget in various functions in the General Fund and in the National School Breakfast and Lunch Program. Criteria: The District is required to maintain proper budgeting procedures in order to ensure adequate oversight of its expenditure approvals and must approve budget amendments before approving expenditures. Effect: The District did not amend its budget properly causing overexpenditures. Casue: The District failed to properly amend its budget. Recommendation: The District should ensure procedures are in place to provide for proper budget amendments. District's Response: The District will review existing procedures and adjust its budget accordingly.
Finding 2022-001
Financial Statement Findings 2022-001 Budget Overages Condition: The District failed to maintain budgeting controls over expenditures by exceeding its budget in various functions in the General Fund and in the National School Breakfast and Lunch Program. Criteria: The District is required to maintain proper budgeting procedures in order to ensure adequate oversight of its expenditure approvals and must approve budget amendments before approving expenditures. Effect: The District did not amend its budget properly causing overexpenditures. Casue: The District failed to properly amend its budget. Recommendation: The District should ensure procedures are in place to provide for proper budget amendments. District's Response: The District will review existing procedures and adjust its budget accordingly.
Finding 2022-001
Financial Statement Findings 2022-001 Budget Overages Condition: The District failed to maintain budgeting controls over expenditures by exceeding its budget in various functions in the General Fund and in the National School Breakfast and Lunch Program. Criteria: The District is required to maintain proper budgeting procedures in order to ensure adequate oversight of its expenditure approvals and must approve budget amendments before approving expenditures. Effect: The District did not amend its budget properly causing overexpenditures. Casue: The District failed to properly amend its budget. Recommendation: The District should ensure procedures are in place to provide for proper budget amendments. District's Response: The District will review existing procedures and adjust its budget accordingly.