FAC Explorer

Audit 45814

FY End
2022-06-30
Total Expended
$199.48M
Findings
8
Programs
17
Organization: Idea Public Schools (TX)
Year: 2022 Accepted: 2022-12-13
Auditor: Blazek & Vetterling

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
41861 2022-005 Significant Deficiency - B
41862 2022-005 Significant Deficiency - B
48495 2022-005 Significant Deficiency - B
48496 2022-005 Significant Deficiency - B
618303 2022-005 Significant Deficiency - B
618304 2022-005 Significant Deficiency - B
624937 2022-005 Significant Deficiency - B
624938 2022-005 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $37.64M - 0
10.553 School Breakfast Program $31.60M - 0
84.010 Title I Grants to Local Educational Agencies $21.19M Yes 1
84.425 Education Stabilization Fund $16.48M Yes 0
84.282 Charter Schools $11.31M Yes 0
84.027 Special Education_grants to States $6.81M Yes 1
84.165 Magnet Schools Assistance $4.35M Yes 1
10.558 Child and Adult Care Food Program $3.96M - 0
84.287 Twenty-First Century Community Learning Centers $1.62M Yes 1
84.374 Teacher Incentive Fund $1.60M - 0
84.365 English Language Acquisition State Grants $1.54M - 0
84.424 Student Support and Academic Enrichment Program $1.19M - 0
84.367 Improving Teacher Quality State Grants $1.02M - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $600,721 - 0
84.173 Special Education_preschool Grants $49,628 Yes 0
84.411 Investing in Innovation (i3) Fund $36,170 - 0
84.377 School Improvement Grants $1,335 - 0

Contacts

Name Title Type
LNTJM8W2H3E9 Carlo Hershberger Auditee
9563738375 Laurie Hill Gutierrez Auditor
No contacts on file

Notes to SEFA

Title: NOTE 2 FOOD COMMODITIES Accounting Policies: Basis of presentation The schedule of expenditures of federal awards (the schedule) is prepared on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U. S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Federal expenditures include allowable costs funded by federal awards. Allowable costs are subject to the cost principles of the Uniform Guidance and include both costs that are capitalized and costs that are recognized as expenses in the Schools financial statements in conformity with generally accepted accounting principles. The School has elected not to use the 10% de minimus rate for indirect costs and does not have any subrecipients.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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Food commodities are recognized as federal expenditures when distributed. Distributed food is reported in the schedule of expenditures of federal awards under the National School Lunch Program and is valued based on amounts reported to the School by the Texas Department of Agriculture in the statements of commodities shipped at the time the items are received. These amounts are considered to be non-cash assistance to the School.The School received $1,766,214 of commodities during the year ended June 30, 2022, which is reported as non-cash assistance in the schedule of expenditures of federal awards.

Finding Details

Finding 2022-005
Finding #2022-005 ? Significant Deficiency and Other Non-Compliance Applicable federal programs: U. S. Department of Education Assistance Listing #: 84.165 ? Magnet Schools Assistance Contract Number: U165A170044 U. S. Department of Education Passed through Texas Education Agency Assistance Listing #: 84.010 ? Title I Grants to Local Educational Agencies Contract Numbers: 21610141108807; 21610101108807; 226101011008807; 22610141108807 Assistance Listing #: 84.287 ? Twenty-First Century Community Learning Centers Contract Numbers: 226950267110025; 216950247110016; 216950267110025 Assistance Listing #: 84.027 ? Special Education Grants to States Contract Numbers: 216600011088076000; 226600011088076000 Criteria: Effective internal control over payroll requires that appropriate documentation of approved salaries or pay rates be obtained and retained, and timesheets be approved by the employee?s supervisor. Additionally, the School?s policies include review of the payroll register by the compensation department prior to payroll being processed. Condition and context: During our testing of internal controls over payroll and compliance, we noted the following: ? No documentation of approved pay rate: - Title I Grants to Local Educational Agencies ? 1 of 40 employees tested - Magnet Schools Assistance ? 1 of 40 employees tested ? Timesheet not approved by supervisor: - Magnet Schools Assistance ? 1 of 11 hourly employees tested - Twenty-First Century Community Learning Centers ? 3 of 36 hourly employees tested ? No semi-annual certification of work performed: - Special Education Grants to States ? 1 out of 40 employees tested In our testing of the approval of the payroll registers by the compensation department, we noted 2 of the 13 payroll registers tested for the School were not reviewed and approved by the compensation department. Questioned costs: $8,598 Cause and effect: Same as finding #2022-002. Recommendation: Same as finding #2022-002. View of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding 2022-005
Finding #2022-005 ? Significant Deficiency and Other Non-Compliance Applicable federal programs: U. S. Department of Education Assistance Listing #: 84.165 ? Magnet Schools Assistance Contract Number: U165A170044 U. S. Department of Education Passed through Texas Education Agency Assistance Listing #: 84.010 ? Title I Grants to Local Educational Agencies Contract Numbers: 21610141108807; 21610101108807; 226101011008807; 22610141108807 Assistance Listing #: 84.287 ? Twenty-First Century Community Learning Centers Contract Numbers: 226950267110025; 216950247110016; 216950267110025 Assistance Listing #: 84.027 ? Special Education Grants to States Contract Numbers: 216600011088076000; 226600011088076000 Criteria: Effective internal control over payroll requires that appropriate documentation of approved salaries or pay rates be obtained and retained, and timesheets be approved by the employee?s supervisor. Additionally, the School?s policies include review of the payroll register by the compensation department prior to payroll being processed. Condition and context: During our testing of internal controls over payroll and compliance, we noted the following: ? No documentation of approved pay rate: - Title I Grants to Local Educational Agencies ? 1 of 40 employees tested - Magnet Schools Assistance ? 1 of 40 employees tested ? Timesheet not approved by supervisor: - Magnet Schools Assistance ? 1 of 11 hourly employees tested - Twenty-First Century Community Learning Centers ? 3 of 36 hourly employees tested ? No semi-annual certification of work performed: - Special Education Grants to States ? 1 out of 40 employees tested In our testing of the approval of the payroll registers by the compensation department, we noted 2 of the 13 payroll registers tested for the School were not reviewed and approved by the compensation department. Questioned costs: $8,598 Cause and effect: Same as finding #2022-002. Recommendation: Same as finding #2022-002. View of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding 2022-005
Finding #2022-005 ? Significant Deficiency and Other Non-Compliance Applicable federal programs: U. S. Department of Education Assistance Listing #: 84.165 ? Magnet Schools Assistance Contract Number: U165A170044 U. S. Department of Education Passed through Texas Education Agency Assistance Listing #: 84.010 ? Title I Grants to Local Educational Agencies Contract Numbers: 21610141108807; 21610101108807; 226101011008807; 22610141108807 Assistance Listing #: 84.287 ? Twenty-First Century Community Learning Centers Contract Numbers: 226950267110025; 216950247110016; 216950267110025 Assistance Listing #: 84.027 ? Special Education Grants to States Contract Numbers: 216600011088076000; 226600011088076000 Criteria: Effective internal control over payroll requires that appropriate documentation of approved salaries or pay rates be obtained and retained, and timesheets be approved by the employee?s supervisor. Additionally, the School?s policies include review of the payroll register by the compensation department prior to payroll being processed. Condition and context: During our testing of internal controls over payroll and compliance, we noted the following: ? No documentation of approved pay rate: - Title I Grants to Local Educational Agencies ? 1 of 40 employees tested - Magnet Schools Assistance ? 1 of 40 employees tested ? Timesheet not approved by supervisor: - Magnet Schools Assistance ? 1 of 11 hourly employees tested - Twenty-First Century Community Learning Centers ? 3 of 36 hourly employees tested ? No semi-annual certification of work performed: - Special Education Grants to States ? 1 out of 40 employees tested In our testing of the approval of the payroll registers by the compensation department, we noted 2 of the 13 payroll registers tested for the School were not reviewed and approved by the compensation department. Questioned costs: $8,598 Cause and effect: Same as finding #2022-002. Recommendation: Same as finding #2022-002. View of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding 2022-005
Finding #2022-005 ? Significant Deficiency and Other Non-Compliance Applicable federal programs: U. S. Department of Education Assistance Listing #: 84.165 ? Magnet Schools Assistance Contract Number: U165A170044 U. S. Department of Education Passed through Texas Education Agency Assistance Listing #: 84.010 ? Title I Grants to Local Educational Agencies Contract Numbers: 21610141108807; 21610101108807; 226101011008807; 22610141108807 Assistance Listing #: 84.287 ? Twenty-First Century Community Learning Centers Contract Numbers: 226950267110025; 216950247110016; 216950267110025 Assistance Listing #: 84.027 ? Special Education Grants to States Contract Numbers: 216600011088076000; 226600011088076000 Criteria: Effective internal control over payroll requires that appropriate documentation of approved salaries or pay rates be obtained and retained, and timesheets be approved by the employee?s supervisor. Additionally, the School?s policies include review of the payroll register by the compensation department prior to payroll being processed. Condition and context: During our testing of internal controls over payroll and compliance, we noted the following: ? No documentation of approved pay rate: - Title I Grants to Local Educational Agencies ? 1 of 40 employees tested - Magnet Schools Assistance ? 1 of 40 employees tested ? Timesheet not approved by supervisor: - Magnet Schools Assistance ? 1 of 11 hourly employees tested - Twenty-First Century Community Learning Centers ? 3 of 36 hourly employees tested ? No semi-annual certification of work performed: - Special Education Grants to States ? 1 out of 40 employees tested In our testing of the approval of the payroll registers by the compensation department, we noted 2 of the 13 payroll registers tested for the School were not reviewed and approved by the compensation department. Questioned costs: $8,598 Cause and effect: Same as finding #2022-002. Recommendation: Same as finding #2022-002. View of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding 2022-005
Finding #2022-005 ? Significant Deficiency and Other Non-Compliance Applicable federal programs: U. S. Department of Education Assistance Listing #: 84.165 ? Magnet Schools Assistance Contract Number: U165A170044 U. S. Department of Education Passed through Texas Education Agency Assistance Listing #: 84.010 ? Title I Grants to Local Educational Agencies Contract Numbers: 21610141108807; 21610101108807; 226101011008807; 22610141108807 Assistance Listing #: 84.287 ? Twenty-First Century Community Learning Centers Contract Numbers: 226950267110025; 216950247110016; 216950267110025 Assistance Listing #: 84.027 ? Special Education Grants to States Contract Numbers: 216600011088076000; 226600011088076000 Criteria: Effective internal control over payroll requires that appropriate documentation of approved salaries or pay rates be obtained and retained, and timesheets be approved by the employee?s supervisor. Additionally, the School?s policies include review of the payroll register by the compensation department prior to payroll being processed. Condition and context: During our testing of internal controls over payroll and compliance, we noted the following: ? No documentation of approved pay rate: - Title I Grants to Local Educational Agencies ? 1 of 40 employees tested - Magnet Schools Assistance ? 1 of 40 employees tested ? Timesheet not approved by supervisor: - Magnet Schools Assistance ? 1 of 11 hourly employees tested - Twenty-First Century Community Learning Centers ? 3 of 36 hourly employees tested ? No semi-annual certification of work performed: - Special Education Grants to States ? 1 out of 40 employees tested In our testing of the approval of the payroll registers by the compensation department, we noted 2 of the 13 payroll registers tested for the School were not reviewed and approved by the compensation department. Questioned costs: $8,598 Cause and effect: Same as finding #2022-002. Recommendation: Same as finding #2022-002. View of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding 2022-005
Finding #2022-005 ? Significant Deficiency and Other Non-Compliance Applicable federal programs: U. S. Department of Education Assistance Listing #: 84.165 ? Magnet Schools Assistance Contract Number: U165A170044 U. S. Department of Education Passed through Texas Education Agency Assistance Listing #: 84.010 ? Title I Grants to Local Educational Agencies Contract Numbers: 21610141108807; 21610101108807; 226101011008807; 22610141108807 Assistance Listing #: 84.287 ? Twenty-First Century Community Learning Centers Contract Numbers: 226950267110025; 216950247110016; 216950267110025 Assistance Listing #: 84.027 ? Special Education Grants to States Contract Numbers: 216600011088076000; 226600011088076000 Criteria: Effective internal control over payroll requires that appropriate documentation of approved salaries or pay rates be obtained and retained, and timesheets be approved by the employee?s supervisor. Additionally, the School?s policies include review of the payroll register by the compensation department prior to payroll being processed. Condition and context: During our testing of internal controls over payroll and compliance, we noted the following: ? No documentation of approved pay rate: - Title I Grants to Local Educational Agencies ? 1 of 40 employees tested - Magnet Schools Assistance ? 1 of 40 employees tested ? Timesheet not approved by supervisor: - Magnet Schools Assistance ? 1 of 11 hourly employees tested - Twenty-First Century Community Learning Centers ? 3 of 36 hourly employees tested ? No semi-annual certification of work performed: - Special Education Grants to States ? 1 out of 40 employees tested In our testing of the approval of the payroll registers by the compensation department, we noted 2 of the 13 payroll registers tested for the School were not reviewed and approved by the compensation department. Questioned costs: $8,598 Cause and effect: Same as finding #2022-002. Recommendation: Same as finding #2022-002. View of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding 2022-005
Finding #2022-005 ? Significant Deficiency and Other Non-Compliance Applicable federal programs: U. S. Department of Education Assistance Listing #: 84.165 ? Magnet Schools Assistance Contract Number: U165A170044 U. S. Department of Education Passed through Texas Education Agency Assistance Listing #: 84.010 ? Title I Grants to Local Educational Agencies Contract Numbers: 21610141108807; 21610101108807; 226101011008807; 22610141108807 Assistance Listing #: 84.287 ? Twenty-First Century Community Learning Centers Contract Numbers: 226950267110025; 216950247110016; 216950267110025 Assistance Listing #: 84.027 ? Special Education Grants to States Contract Numbers: 216600011088076000; 226600011088076000 Criteria: Effective internal control over payroll requires that appropriate documentation of approved salaries or pay rates be obtained and retained, and timesheets be approved by the employee?s supervisor. Additionally, the School?s policies include review of the payroll register by the compensation department prior to payroll being processed. Condition and context: During our testing of internal controls over payroll and compliance, we noted the following: ? No documentation of approved pay rate: - Title I Grants to Local Educational Agencies ? 1 of 40 employees tested - Magnet Schools Assistance ? 1 of 40 employees tested ? Timesheet not approved by supervisor: - Magnet Schools Assistance ? 1 of 11 hourly employees tested - Twenty-First Century Community Learning Centers ? 3 of 36 hourly employees tested ? No semi-annual certification of work performed: - Special Education Grants to States ? 1 out of 40 employees tested In our testing of the approval of the payroll registers by the compensation department, we noted 2 of the 13 payroll registers tested for the School were not reviewed and approved by the compensation department. Questioned costs: $8,598 Cause and effect: Same as finding #2022-002. Recommendation: Same as finding #2022-002. View of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding 2022-005
Finding #2022-005 ? Significant Deficiency and Other Non-Compliance Applicable federal programs: U. S. Department of Education Assistance Listing #: 84.165 ? Magnet Schools Assistance Contract Number: U165A170044 U. S. Department of Education Passed through Texas Education Agency Assistance Listing #: 84.010 ? Title I Grants to Local Educational Agencies Contract Numbers: 21610141108807; 21610101108807; 226101011008807; 22610141108807 Assistance Listing #: 84.287 ? Twenty-First Century Community Learning Centers Contract Numbers: 226950267110025; 216950247110016; 216950267110025 Assistance Listing #: 84.027 ? Special Education Grants to States Contract Numbers: 216600011088076000; 226600011088076000 Criteria: Effective internal control over payroll requires that appropriate documentation of approved salaries or pay rates be obtained and retained, and timesheets be approved by the employee?s supervisor. Additionally, the School?s policies include review of the payroll register by the compensation department prior to payroll being processed. Condition and context: During our testing of internal controls over payroll and compliance, we noted the following: ? No documentation of approved pay rate: - Title I Grants to Local Educational Agencies ? 1 of 40 employees tested - Magnet Schools Assistance ? 1 of 40 employees tested ? Timesheet not approved by supervisor: - Magnet Schools Assistance ? 1 of 11 hourly employees tested - Twenty-First Century Community Learning Centers ? 3 of 36 hourly employees tested ? No semi-annual certification of work performed: - Special Education Grants to States ? 1 out of 40 employees tested In our testing of the approval of the payroll registers by the compensation department, we noted 2 of the 13 payroll registers tested for the School were not reviewed and approved by the compensation department. Questioned costs: $8,598 Cause and effect: Same as finding #2022-002. Recommendation: Same as finding #2022-002. View of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.