FAC Explorer

Audit 4837

FY End
2023-06-30
Total Expended
$14.11M
Findings
12
Programs
23
Organization: Valley View Independent School District (TX)
Year: 2023 Accepted: 2023-11-30
Auditor: Cascos & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
2946 2023-001 Significant Deficiency - G
2947 2023-002 Significant Deficiency - N
2948 2023-001 Significant Deficiency - G
2949 2023-002 Significant Deficiency - N
2950 2023-002 Significant Deficiency - N
2951 2023-002 Significant Deficiency - N
579388 2023-001 Significant Deficiency - G
579389 2023-002 Significant Deficiency - N
579390 2023-001 Significant Deficiency - G
579391 2023-002 Significant Deficiency - N
579392 2023-002 Significant Deficiency - N
579393 2023-002 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $2.26M - 0
84.010 Title I Grants to Local Educational Agencies $2.10M Yes 1
10.553 School Breakfast Program $1.31M - 0
84.425 Education Stabilization Fund $358,263 Yes 1
10.565 Commodity Supplemental Food Program $271,655 - 0
84.365 English Language Acquisition State Grants $240,082 - 0
84.367 Improving Teacher Quality State Grants $232,349 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $158,730 - 0
10.555 Square Meals $155,296 - 0
84.424 Student Support and Academic Enrichment Program $152,854 - 0
83.334 Gear Up Project $107,659 - 0
84.048 Career and Technical Education -- Basic Grants to States $82,666 - 0
10.579 Child Nutrition Discretionary Grants Limited Availability $69,673 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $68,931 - 0
84.011 Migrant Education_state Grant Program $48,867 - 0
84.027 Special Education_grants to States $38,650 - 0
12.000 R.o.t.c. $35,490 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $20,670 - 0
93.778 Medical Assistance Program $19,011 - 0
10.582 Fresh Fruit and Vegetable Program $12,367 - 0
84.369 Grants for State Assessments and Related Activities $7,396 - 0
84.173 Special Education_preschool Grants $3,516 - 0
10.649 Pandemic Ebt Administrative Costs $3,135 - 0

Contacts

Name Title Type
PJE1BBGJTV78 Gerardo Salinas Auditee
9563401030 Carlos Cascos, CPA Auditor
No contacts on file

Notes to SEFA

Accounting Policies: 1. GENERAL The Schedule of Expenditures of Federal Awards (the “Schedule”) presents the activity of all applicable federal award programs of Valley View Independent School District (the “District”). The District’s reporting entity is defined in Note I of the financial statements. Federal awards received directly from federal agencies, as well as federal awards passed through other government agencies, are included on the Schedule. In accordance with Texas Education Agency (TEA) instructions, federal funds for the School Health and Related Services (SHARS) have been excluded from the Schedule. Federal funds for the Child Nutrition Cluster, SHARS, Medicaid Administration Claiming Program (MAC), R.O.T.C., Commodity Supplemental Program, NSLP Equipment Assistance Grant, Fresh Fruit & Vegetable Program, Square Meals, State Pandemic Electronic Benefit Transfer (P-EBT) Administrative Costs, and revenues for indirect cost are reported in the General Fund. All other federal programs are accounted for and reported in Special Revenue Funds. 2. BASIS OF ACCOUNTING AND PRESENTATION The Schedule is presented using the modified accrual basis of accounting. The District’s significant accounting policies, including the modified accrual basis of accounting, are presented in Note 1 of the basic financial statements. The Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some of the amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the financial statements. 3. PASS-THROUGH EXPENDITURES None of the federal programs expended by the District were provided to subrecipients. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2023-001
Maintenance of Effort Federal Program: Title I, Part A (ALN 84.010) Federal Agency: U.S. Department of Education Federal Award Year: 2022-2023 Type of Finding: Noncompliance and Significant Deficiency in Internal Control over Compliance Criteria: Under the Uniform Guidance, the combined fiscal effort per student or the aggregate expenditures of the District from State and local funds for free public education for the preceding year must not be less than 90 percent of the combined fiscal effort or aggregate expenditures for the second preceding year, unless specifically waived by the Department of Education. Condition: During our review of the federal program, we determined that the District was not compliant with the Maintenance of Effort requirement for the 2021-2022 school year. Controls cannot detect whether the grant is in compliance with the Maintenance of Effort requirement. Cause: The District’s current controls are not at the precision level to properly detect and prevent noncompliance with the Maintenance of Effort requirement. Effect: Ineffective internal controls may result in the District not being in compliance with the grants Maintenance of Effort requirement. Questioned Costs: $0 Recommendation: We recommend the District adhere to the Uniform Guidance Maintenance of Effort requirements and set up internal controls so that the District can monitor their funding commitments to ensure compliance. Management’s view Management agrees with the finding. See corrective action plan on page 87.
Finding 2023-002
Special Tests – Wage Rate Requirements Federal Program: Education Stabilization Fund (ALN 84.425D & 84.425U) Federal Agency: U.S. Department of Education Federal Award Year: 2022-2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: Under the Uniform Guidance, nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements (which still may be referenced as the Davis-Bacon Act) a provision that the contractor or subcontractor comply with those requirements and the DOL regulations (29 CFR Part 5, Labor Standards Provisions Applicable to Contacts Governing Federally Financed and Assisted Construction). This includes a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls) (29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)); OMB Circular A-110 (2 CFR Part 215, Appendix A, Contract Provisions); 2 CFR Part 176, Subpart C; and 2 CFR section 200.326). Condition: During our review of the federal program, we determined that the District lacks internal controls and therefore, cannot detect whether the District receives the required documentation for Davis-Bacon prevailing wage requirements on a timely manner. Cause: The District does not have sufficient detection and prevention procedures. Effect: Without proper controls, the District cannot prevent or detect instances of Davis- Bacon prevailing wage requirements noncompliance. Lack of internal controls may result in questioned costs and noncompliance with the terms of the grant. Questioned Costs: $0 Recommendation: We recommend the District adhere to the Uniform Guidance and establish internal controls to ensure the District obtains the required documentation for the Davis- Bacon prevailing wage requirements on a timely basis. Management’s views Management agrees with the finding. See corrective action plan on page 88.
Finding 2023-001
Maintenance of Effort Federal Program: Title I, Part A (ALN 84.010) Federal Agency: U.S. Department of Education Federal Award Year: 2022-2023 Type of Finding: Noncompliance and Significant Deficiency in Internal Control over Compliance Criteria: Under the Uniform Guidance, the combined fiscal effort per student or the aggregate expenditures of the District from State and local funds for free public education for the preceding year must not be less than 90 percent of the combined fiscal effort or aggregate expenditures for the second preceding year, unless specifically waived by the Department of Education. Condition: During our review of the federal program, we determined that the District was not compliant with the Maintenance of Effort requirement for the 2021-2022 school year. Controls cannot detect whether the grant is in compliance with the Maintenance of Effort requirement. Cause: The District’s current controls are not at the precision level to properly detect and prevent noncompliance with the Maintenance of Effort requirement. Effect: Ineffective internal controls may result in the District not being in compliance with the grants Maintenance of Effort requirement. Questioned Costs: $0 Recommendation: We recommend the District adhere to the Uniform Guidance Maintenance of Effort requirements and set up internal controls so that the District can monitor their funding commitments to ensure compliance. Management’s view Management agrees with the finding. See corrective action plan on page 87.
Finding 2023-002
Special Tests – Wage Rate Requirements Federal Program: Education Stabilization Fund (ALN 84.425D & 84.425U) Federal Agency: U.S. Department of Education Federal Award Year: 2022-2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: Under the Uniform Guidance, nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements (which still may be referenced as the Davis-Bacon Act) a provision that the contractor or subcontractor comply with those requirements and the DOL regulations (29 CFR Part 5, Labor Standards Provisions Applicable to Contacts Governing Federally Financed and Assisted Construction). This includes a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls) (29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)); OMB Circular A-110 (2 CFR Part 215, Appendix A, Contract Provisions); 2 CFR Part 176, Subpart C; and 2 CFR section 200.326). Condition: During our review of the federal program, we determined that the District lacks internal controls and therefore, cannot detect whether the District receives the required documentation for Davis-Bacon prevailing wage requirements on a timely manner. Cause: The District does not have sufficient detection and prevention procedures. Effect: Without proper controls, the District cannot prevent or detect instances of Davis- Bacon prevailing wage requirements noncompliance. Lack of internal controls may result in questioned costs and noncompliance with the terms of the grant. Questioned Costs: $0 Recommendation: We recommend the District adhere to the Uniform Guidance and establish internal controls to ensure the District obtains the required documentation for the Davis- Bacon prevailing wage requirements on a timely basis. Management’s views Management agrees with the finding. See corrective action plan on page 88.
Finding 2023-002
Special Tests – Wage Rate Requirements Federal Program: Education Stabilization Fund (ALN 84.425D & 84.425U) Federal Agency: U.S. Department of Education Federal Award Year: 2022-2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: Under the Uniform Guidance, nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements (which still may be referenced as the Davis-Bacon Act) a provision that the contractor or subcontractor comply with those requirements and the DOL regulations (29 CFR Part 5, Labor Standards Provisions Applicable to Contacts Governing Federally Financed and Assisted Construction). This includes a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls) (29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)); OMB Circular A-110 (2 CFR Part 215, Appendix A, Contract Provisions); 2 CFR Part 176, Subpart C; and 2 CFR section 200.326). Condition: During our review of the federal program, we determined that the District lacks internal controls and therefore, cannot detect whether the District receives the required documentation for Davis-Bacon prevailing wage requirements on a timely manner. Cause: The District does not have sufficient detection and prevention procedures. Effect: Without proper controls, the District cannot prevent or detect instances of Davis- Bacon prevailing wage requirements noncompliance. Lack of internal controls may result in questioned costs and noncompliance with the terms of the grant. Questioned Costs: $0 Recommendation: We recommend the District adhere to the Uniform Guidance and establish internal controls to ensure the District obtains the required documentation for the Davis- Bacon prevailing wage requirements on a timely basis. Management’s views Management agrees with the finding. See corrective action plan on page 88.
Finding 2023-002
Special Tests – Wage Rate Requirements Federal Program: Education Stabilization Fund (ALN 84.425D & 84.425U) Federal Agency: U.S. Department of Education Federal Award Year: 2022-2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: Under the Uniform Guidance, nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements (which still may be referenced as the Davis-Bacon Act) a provision that the contractor or subcontractor comply with those requirements and the DOL regulations (29 CFR Part 5, Labor Standards Provisions Applicable to Contacts Governing Federally Financed and Assisted Construction). This includes a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls) (29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)); OMB Circular A-110 (2 CFR Part 215, Appendix A, Contract Provisions); 2 CFR Part 176, Subpart C; and 2 CFR section 200.326). Condition: During our review of the federal program, we determined that the District lacks internal controls and therefore, cannot detect whether the District receives the required documentation for Davis-Bacon prevailing wage requirements on a timely manner. Cause: The District does not have sufficient detection and prevention procedures. Effect: Without proper controls, the District cannot prevent or detect instances of Davis- Bacon prevailing wage requirements noncompliance. Lack of internal controls may result in questioned costs and noncompliance with the terms of the grant. Questioned Costs: $0 Recommendation: We recommend the District adhere to the Uniform Guidance and establish internal controls to ensure the District obtains the required documentation for the Davis- Bacon prevailing wage requirements on a timely basis. Management’s views Management agrees with the finding. See corrective action plan on page 88.
Finding 2023-001
Maintenance of Effort Federal Program: Title I, Part A (ALN 84.010) Federal Agency: U.S. Department of Education Federal Award Year: 2022-2023 Type of Finding: Noncompliance and Significant Deficiency in Internal Control over Compliance Criteria: Under the Uniform Guidance, the combined fiscal effort per student or the aggregate expenditures of the District from State and local funds for free public education for the preceding year must not be less than 90 percent of the combined fiscal effort or aggregate expenditures for the second preceding year, unless specifically waived by the Department of Education. Condition: During our review of the federal program, we determined that the District was not compliant with the Maintenance of Effort requirement for the 2021-2022 school year. Controls cannot detect whether the grant is in compliance with the Maintenance of Effort requirement. Cause: The District’s current controls are not at the precision level to properly detect and prevent noncompliance with the Maintenance of Effort requirement. Effect: Ineffective internal controls may result in the District not being in compliance with the grants Maintenance of Effort requirement. Questioned Costs: $0 Recommendation: We recommend the District adhere to the Uniform Guidance Maintenance of Effort requirements and set up internal controls so that the District can monitor their funding commitments to ensure compliance. Management’s view Management agrees with the finding. See corrective action plan on page 87.
Finding 2023-002
Special Tests – Wage Rate Requirements Federal Program: Education Stabilization Fund (ALN 84.425D & 84.425U) Federal Agency: U.S. Department of Education Federal Award Year: 2022-2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: Under the Uniform Guidance, nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements (which still may be referenced as the Davis-Bacon Act) a provision that the contractor or subcontractor comply with those requirements and the DOL regulations (29 CFR Part 5, Labor Standards Provisions Applicable to Contacts Governing Federally Financed and Assisted Construction). This includes a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls) (29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)); OMB Circular A-110 (2 CFR Part 215, Appendix A, Contract Provisions); 2 CFR Part 176, Subpart C; and 2 CFR section 200.326). Condition: During our review of the federal program, we determined that the District lacks internal controls and therefore, cannot detect whether the District receives the required documentation for Davis-Bacon prevailing wage requirements on a timely manner. Cause: The District does not have sufficient detection and prevention procedures. Effect: Without proper controls, the District cannot prevent or detect instances of Davis- Bacon prevailing wage requirements noncompliance. Lack of internal controls may result in questioned costs and noncompliance with the terms of the grant. Questioned Costs: $0 Recommendation: We recommend the District adhere to the Uniform Guidance and establish internal controls to ensure the District obtains the required documentation for the Davis- Bacon prevailing wage requirements on a timely basis. Management’s views Management agrees with the finding. See corrective action plan on page 88.
Finding 2023-001
Maintenance of Effort Federal Program: Title I, Part A (ALN 84.010) Federal Agency: U.S. Department of Education Federal Award Year: 2022-2023 Type of Finding: Noncompliance and Significant Deficiency in Internal Control over Compliance Criteria: Under the Uniform Guidance, the combined fiscal effort per student or the aggregate expenditures of the District from State and local funds for free public education for the preceding year must not be less than 90 percent of the combined fiscal effort or aggregate expenditures for the second preceding year, unless specifically waived by the Department of Education. Condition: During our review of the federal program, we determined that the District was not compliant with the Maintenance of Effort requirement for the 2021-2022 school year. Controls cannot detect whether the grant is in compliance with the Maintenance of Effort requirement. Cause: The District’s current controls are not at the precision level to properly detect and prevent noncompliance with the Maintenance of Effort requirement. Effect: Ineffective internal controls may result in the District not being in compliance with the grants Maintenance of Effort requirement. Questioned Costs: $0 Recommendation: We recommend the District adhere to the Uniform Guidance Maintenance of Effort requirements and set up internal controls so that the District can monitor their funding commitments to ensure compliance. Management’s view Management agrees with the finding. See corrective action plan on page 87.
Finding 2023-002
Special Tests – Wage Rate Requirements Federal Program: Education Stabilization Fund (ALN 84.425D & 84.425U) Federal Agency: U.S. Department of Education Federal Award Year: 2022-2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: Under the Uniform Guidance, nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements (which still may be referenced as the Davis-Bacon Act) a provision that the contractor or subcontractor comply with those requirements and the DOL regulations (29 CFR Part 5, Labor Standards Provisions Applicable to Contacts Governing Federally Financed and Assisted Construction). This includes a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls) (29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)); OMB Circular A-110 (2 CFR Part 215, Appendix A, Contract Provisions); 2 CFR Part 176, Subpart C; and 2 CFR section 200.326). Condition: During our review of the federal program, we determined that the District lacks internal controls and therefore, cannot detect whether the District receives the required documentation for Davis-Bacon prevailing wage requirements on a timely manner. Cause: The District does not have sufficient detection and prevention procedures. Effect: Without proper controls, the District cannot prevent or detect instances of Davis- Bacon prevailing wage requirements noncompliance. Lack of internal controls may result in questioned costs and noncompliance with the terms of the grant. Questioned Costs: $0 Recommendation: We recommend the District adhere to the Uniform Guidance and establish internal controls to ensure the District obtains the required documentation for the Davis- Bacon prevailing wage requirements on a timely basis. Management’s views Management agrees with the finding. See corrective action plan on page 88.
Finding 2023-002
Special Tests – Wage Rate Requirements Federal Program: Education Stabilization Fund (ALN 84.425D & 84.425U) Federal Agency: U.S. Department of Education Federal Award Year: 2022-2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: Under the Uniform Guidance, nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements (which still may be referenced as the Davis-Bacon Act) a provision that the contractor or subcontractor comply with those requirements and the DOL regulations (29 CFR Part 5, Labor Standards Provisions Applicable to Contacts Governing Federally Financed and Assisted Construction). This includes a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls) (29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)); OMB Circular A-110 (2 CFR Part 215, Appendix A, Contract Provisions); 2 CFR Part 176, Subpart C; and 2 CFR section 200.326). Condition: During our review of the federal program, we determined that the District lacks internal controls and therefore, cannot detect whether the District receives the required documentation for Davis-Bacon prevailing wage requirements on a timely manner. Cause: The District does not have sufficient detection and prevention procedures. Effect: Without proper controls, the District cannot prevent or detect instances of Davis- Bacon prevailing wage requirements noncompliance. Lack of internal controls may result in questioned costs and noncompliance with the terms of the grant. Questioned Costs: $0 Recommendation: We recommend the District adhere to the Uniform Guidance and establish internal controls to ensure the District obtains the required documentation for the Davis- Bacon prevailing wage requirements on a timely basis. Management’s views Management agrees with the finding. See corrective action plan on page 88.
Finding 2023-002
Special Tests – Wage Rate Requirements Federal Program: Education Stabilization Fund (ALN 84.425D & 84.425U) Federal Agency: U.S. Department of Education Federal Award Year: 2022-2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: Under the Uniform Guidance, nonfederal entities shall include in their construction contracts subject to the Wage Rate Requirements (which still may be referenced as the Davis-Bacon Act) a provision that the contractor or subcontractor comply with those requirements and the DOL regulations (29 CFR Part 5, Labor Standards Provisions Applicable to Contacts Governing Federally Financed and Assisted Construction). This includes a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls) (29 CFR sections 5.5 and 5.6; the A-102 Common Rule (section 36(i)(5)); OMB Circular A-110 (2 CFR Part 215, Appendix A, Contract Provisions); 2 CFR Part 176, Subpart C; and 2 CFR section 200.326). Condition: During our review of the federal program, we determined that the District lacks internal controls and therefore, cannot detect whether the District receives the required documentation for Davis-Bacon prevailing wage requirements on a timely manner. Cause: The District does not have sufficient detection and prevention procedures. Effect: Without proper controls, the District cannot prevent or detect instances of Davis- Bacon prevailing wage requirements noncompliance. Lack of internal controls may result in questioned costs and noncompliance with the terms of the grant. Questioned Costs: $0 Recommendation: We recommend the District adhere to the Uniform Guidance and establish internal controls to ensure the District obtains the required documentation for the Davis- Bacon prevailing wage requirements on a timely basis. Management’s views Management agrees with the finding. See corrective action plan on page 88.