FAC Explorer

Audit 52070

FY End
2022-08-31
Total Expended
$2.78M
Findings
8
Programs
12
Organization: West Independent School District (TX)
Year: 2022 Accepted: 2023-01-30
Auditor: Anderson Marx & Bohl PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
61227 2022-001 Material Weakness - P
61228 2022-001 Material Weakness - P
61229 2022-001 Material Weakness - P
61230 2022-001 Material Weakness - P
637669 2022-001 Material Weakness - P
637670 2022-001 Material Weakness - P
637671 2022-001 Material Weakness - P
637672 2022-001 Material Weakness - P

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $477,554 Yes 0
84.010 Title I Grants to Local Educational Agencies $208,581 - 0
10.553 School Breakfast Program $111,056 Yes 1
84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth $67,175 - 0
84.027 Special Education_grants to States $54,761 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $48,752 - 0
10.555 National School Lunch Program $38,088 Yes 1
84.367 Improving Teacher Quality State Grants $34,830 - 0
93.778 Medical Assistance Program $31,291 - 0
84.048 Career and Technical Education -- Basic Grants to States $25,862 - 0
84.173 Special Education_preschool Grants $2,904 - 0
84.424 Student Support and Academic Enrichment Program $2,527 - 0

Contacts

Name Title Type
NNQMJ7AMMT11 Joanna MacIk Auditee
2549812010 Caleb Marx Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Theseexpenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certaintypes of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on theSchedule, if any, represent adjustments or credits made in the normal course of business to amounts reportedas 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
Federal Award Findings and Questioned Costs 2022-001 Budget Overages Condition: The District failed to maintain budgeting controls over expenditures by exceeding its budget in 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. Cause: The District failed to properly amend its budget.
Finding 2022-001
Federal Award Findings and Questioned Costs 2022-001 Budget Overages Condition: The District failed to maintain budgeting controls over expenditures by exceeding its budget in 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. Cause: The District failed to properly amend its budget.
Finding 2022-001
Federal Award Findings and Questioned Costs 2022-001 Budget Overages Condition: The District failed to maintain budgeting controls over expenditures by exceeding its budget in 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. Cause: The District failed to properly amend its budget.
Finding 2022-001
Federal Award Findings and Questioned Costs 2022-001 Budget Overages Condition: The District failed to maintain budgeting controls over expenditures by exceeding its budget in 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. Cause: The District failed to properly amend its budget.
Finding 2022-001
Federal Award Findings and Questioned Costs 2022-001 Budget Overages Condition: The District failed to maintain budgeting controls over expenditures by exceeding its budget in 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. Cause: The District failed to properly amend its budget.
Finding 2022-001
Federal Award Findings and Questioned Costs 2022-001 Budget Overages Condition: The District failed to maintain budgeting controls over expenditures by exceeding its budget in 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. Cause: The District failed to properly amend its budget.
Finding 2022-001
Federal Award Findings and Questioned Costs 2022-001 Budget Overages Condition: The District failed to maintain budgeting controls over expenditures by exceeding its budget in 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. Cause: The District failed to properly amend its budget.
Finding 2022-001
Federal Award Findings and Questioned Costs 2022-001 Budget Overages Condition: The District failed to maintain budgeting controls over expenditures by exceeding its budget in 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. Cause: The District failed to properly amend its budget.