Finding 2022-001 Assistance Listing # 84.010A Title I, Part A and # 84.287C 21st CCLC, Department of Education passed through Texas Education Agency Compliance Requirements: Allowable Costs and Cost Principles Significant Deficiency in Controls over Compliance Criteria or Specific Requirement The Charter Holder is responsible for ensuring compliance with all applicable provisions of the Education Stabilization Fund (ESF) as prescribed by the U.S. Department of Education. According to requirements included in the OMB Compliance Supplement, all ESF Funds, including ESSER I and ESSER II funds, must be used for activities to prevent, prepare for, and respond to coronavirus. Condition and Context During testing for allowable costs and cost principles, we noted that one out of the four selections of submitted invoices reimbursement tested for Title I, Part A was for unallowable costs and activities. The invoice for the unallowed cost and activity was for $107, which is the total known questioned cost. During compliance testing for allowable costs and cost principles, we noted that one out of the 19 selections of submitted invoices reimbursement tested for 21st Century Community Learning Centers (CCLC) was for unallowable costs and activities. The invoice for the unallowed cost and activity was for $17, which is the total known questioned cost. Cause The Charter Holder manually reviewed the reimbursement requests for Title I, Part A and 21st CCLC to ensure the invoices submitted were allowable. Due to an oversight, the Charter Holder erroneously submitted unallowable costs for Title I, Part A and 21st CCLC, although the amounts were not material for compliance and have since been replaced with allowable costs. Effect or Potential Effect The Charter Holder incorrectly submitted an invoice for unallowable costs and activities for Title I, Part A, which overstated the reimbursement received by $107. The Charter Holder incorrectly submitted an invoice for unallowable costs and activities for 21st CCLC, which overstated the reimbursement received by $17. Questioned Costs $107 and $17 total known questioned costs for Title I Part A, and 21st CCLC respectively. Identification as a repeat finding, if applicable Repeat finding. Recommendation The Charter Holder should reinforce the importance to persons responsible for reviewing allowable cost and activities for the Title I Part A grant, and 21st CCLC grant to ensure that the entity does not receive reimbursement for unallowable costs and activities. Views of Responsible Officials and Planned Corrective Actions See corrective action plan
Finding 2022-001 Assistance Listing # 84.010A Title I, Part A and # 84.287C 21st CCLC, Department of Education passed through Texas Education Agency Compliance Requirements: Allowable Costs and Cost Principles Significant Deficiency in Controls over Compliance Criteria or Specific Requirement The Charter Holder is responsible for ensuring compliance with all applicable provisions of the Education Stabilization Fund (ESF) as prescribed by the U.S. Department of Education. According to requirements included in the OMB Compliance Supplement, all ESF Funds, including ESSER I and ESSER II funds, must be used for activities to prevent, prepare for, and respond to coronavirus. Condition and Context During testing for allowable costs and cost principles, we noted that one out of the four selections of submitted invoices reimbursement tested for Title I, Part A was for unallowable costs and activities. The invoice for the unallowed cost and activity was for $107, which is the total known questioned cost. During compliance testing for allowable costs and cost principles, we noted that one out of the 19 selections of submitted invoices reimbursement tested for 21st Century Community Learning Centers (CCLC) was for unallowable costs and activities. The invoice for the unallowed cost and activity was for $17, which is the total known questioned cost. Cause The Charter Holder manually reviewed the reimbursement requests for Title I, Part A and 21st CCLC to ensure the invoices submitted were allowable. Due to an oversight, the Charter Holder erroneously submitted unallowable costs for Title I, Part A and 21st CCLC, although the amounts were not material for compliance and have since been replaced with allowable costs. Effect or Potential Effect The Charter Holder incorrectly submitted an invoice for unallowable costs and activities for Title I, Part A, which overstated the reimbursement received by $107. The Charter Holder incorrectly submitted an invoice for unallowable costs and activities for 21st CCLC, which overstated the reimbursement received by $17. Questioned Costs $107 and $17 total known questioned costs for Title I Part A, and 21st CCLC respectively. Identification as a repeat finding, if applicable Repeat finding. Recommendation The Charter Holder should reinforce the importance to persons responsible for reviewing allowable cost and activities for the Title I Part A grant, and 21st CCLC grant to ensure that the entity does not receive reimbursement for unallowable costs and activities. Views of Responsible Officials and Planned Corrective Actions See corrective action plan
Finding 2022-001 Assistance Listing # 84.010A Title I, Part A and # 84.287C 21st CCLC, Department of Education passed through Texas Education Agency Compliance Requirements: Allowable Costs and Cost Principles Significant Deficiency in Controls over Compliance Criteria or Specific Requirement The Charter Holder is responsible for ensuring compliance with all applicable provisions of the Education Stabilization Fund (ESF) as prescribed by the U.S. Department of Education. According to requirements included in the OMB Compliance Supplement, all ESF Funds, including ESSER I and ESSER II funds, must be used for activities to prevent, prepare for, and respond to coronavirus. Condition and Context During testing for allowable costs and cost principles, we noted that one out of the four selections of submitted invoices reimbursement tested for Title I, Part A was for unallowable costs and activities. The invoice for the unallowed cost and activity was for $107, which is the total known questioned cost. During compliance testing for allowable costs and cost principles, we noted that one out of the 19 selections of submitted invoices reimbursement tested for 21st Century Community Learning Centers (CCLC) was for unallowable costs and activities. The invoice for the unallowed cost and activity was for $17, which is the total known questioned cost. Cause The Charter Holder manually reviewed the reimbursement requests for Title I, Part A and 21st CCLC to ensure the invoices submitted were allowable. Due to an oversight, the Charter Holder erroneously submitted unallowable costs for Title I, Part A and 21st CCLC, although the amounts were not material for compliance and have since been replaced with allowable costs. Effect or Potential Effect The Charter Holder incorrectly submitted an invoice for unallowable costs and activities for Title I, Part A, which overstated the reimbursement received by $107. The Charter Holder incorrectly submitted an invoice for unallowable costs and activities for 21st CCLC, which overstated the reimbursement received by $17. Questioned Costs $107 and $17 total known questioned costs for Title I Part A, and 21st CCLC respectively. Identification as a repeat finding, if applicable Repeat finding. Recommendation The Charter Holder should reinforce the importance to persons responsible for reviewing allowable cost and activities for the Title I Part A grant, and 21st CCLC grant to ensure that the entity does not receive reimbursement for unallowable costs and activities. Views of Responsible Officials and Planned Corrective Actions See corrective action plan
Finding 2022-001 Assistance Listing # 84.010A Title I, Part A and # 84.287C 21st CCLC, Department of Education passed through Texas Education Agency Compliance Requirements: Allowable Costs and Cost Principles Significant Deficiency in Controls over Compliance Criteria or Specific Requirement The Charter Holder is responsible for ensuring compliance with all applicable provisions of the Education Stabilization Fund (ESF) as prescribed by the U.S. Department of Education. According to requirements included in the OMB Compliance Supplement, all ESF Funds, including ESSER I and ESSER II funds, must be used for activities to prevent, prepare for, and respond to coronavirus. Condition and Context During testing for allowable costs and cost principles, we noted that one out of the four selections of submitted invoices reimbursement tested for Title I, Part A was for unallowable costs and activities. The invoice for the unallowed cost and activity was for $107, which is the total known questioned cost. During compliance testing for allowable costs and cost principles, we noted that one out of the 19 selections of submitted invoices reimbursement tested for 21st Century Community Learning Centers (CCLC) was for unallowable costs and activities. The invoice for the unallowed cost and activity was for $17, which is the total known questioned cost. Cause The Charter Holder manually reviewed the reimbursement requests for Title I, Part A and 21st CCLC to ensure the invoices submitted were allowable. Due to an oversight, the Charter Holder erroneously submitted unallowable costs for Title I, Part A and 21st CCLC, although the amounts were not material for compliance and have since been replaced with allowable costs. Effect or Potential Effect The Charter Holder incorrectly submitted an invoice for unallowable costs and activities for Title I, Part A, which overstated the reimbursement received by $107. The Charter Holder incorrectly submitted an invoice for unallowable costs and activities for 21st CCLC, which overstated the reimbursement received by $17. Questioned Costs $107 and $17 total known questioned costs for Title I Part A, and 21st CCLC respectively. Identification as a repeat finding, if applicable Repeat finding. Recommendation The Charter Holder should reinforce the importance to persons responsible for reviewing allowable cost and activities for the Title I Part A grant, and 21st CCLC grant to ensure that the entity does not receive reimbursement for unallowable costs and activities. Views of Responsible Officials and Planned Corrective Actions See corrective action plan