FAC Explorer

Audit 5524

FY End
2023-08-31
Total Expended
$1.53M
Findings
14
Programs
12
Organization: Jacksboro Independent School District (TX)
Year: 2023 Accepted: 2023-12-06
Auditor: Edgin Parkman Fleming & Fleming PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
3510 2023-002 Material Weakness - I
3511 2023-002 Material Weakness - I
3512 2023-002 Material Weakness - I
3513 2023-002 Material Weakness - I
3514 2023-002 Material Weakness - I
3515 2023-002 Material Weakness - I
3516 2023-002 Material Weakness - I
579952 2023-002 Material Weakness - I
579953 2023-002 Material Weakness - I
579954 2023-002 Material Weakness - I
579955 2023-002 Material Weakness - I
579956 2023-002 Material Weakness - I
579957 2023-002 Material Weakness - I
579958 2023-002 Material Weakness - I

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $369,483 Yes 1
84.048 Career and Technical Education -- Basic Grants to States $241,765 - 0
10.553 School Breakfast Program $157,628 Yes 1
84.010 Title I Grants to Local Educational Agencies $43,000 - 0
84.367 Improving Teacher Quality State Grants $40,711 - 0
84.358 Rural Education $19,819 - 0
84.424 Student Support and Academic Enrichment Program $19,434 - 0
84.365 English Language Acquisition State Grants $19,383 - 0
10.559 Summer Food Service Program for Children $13,514 Yes 1
84.425 Education Stabilization Fund $12,291 - 0
84.369 Grants for State Assessments and Related Activities $1,479 - 0
10.649 Pandemic Ebt Administrative Costs $628 - 0

Contacts

Name Title Type
SXL3TF7XJTB8 Christy Thomas Auditee
9405677203 Michael D. Edgin Auditor
No contacts on file

Notes to SEFA

Title: Reconciliation of Federal Expenditures per the SEFA to the Basic Financial Statements Accounting Policies: The accompanying schedule of expenditures of federal awards (SEFA) includes the federal grant activity of Jacksboro Independent School District and is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from the amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: N/A See the Notes to the SEFA for chart/table

Finding Details

Finding 2023-002
Due to excess fund balance in the Food Service Fund at August 31, 2022, the District submitted a plan that was approved by TDA to spend $286,391 for equipment. However, the District only submitted two Capital Expenditure Requests with TDA for $146,301 of equipment. The requests were approved by TDA. During the audit, testing of food service expenditures identified $367,949 of capital expenditures in the Food Service Fund. Therefore, $221,648 of capital expenditures in the Food Service Fund were not approved by TDA prior to purchase. The amount is material to the District’s Child Nutrition Cluster program.
Finding 2023-002
Due to excess fund balance in the Food Service Fund at August 31, 2022, the District submitted a plan that was approved by TDA to spend $286,391 for equipment. However, the District only submitted two Capital Expenditure Requests with TDA for $146,301 of equipment. The requests were approved by TDA. During the audit, testing of food service expenditures identified $367,949 of capital expenditures in the Food Service Fund. Therefore, $221,648 of capital expenditures in the Food Service Fund were not approved by TDA prior to purchase. The amount is material to the District’s Child Nutrition Cluster program.
Finding 2023-002
Due to excess fund balance in the Food Service Fund at August 31, 2022, the District submitted a plan that was approved by TDA to spend $286,391 for equipment. However, the District only submitted two Capital Expenditure Requests with TDA for $146,301 of equipment. The requests were approved by TDA. During the audit, testing of food service expenditures identified $367,949 of capital expenditures in the Food Service Fund. Therefore, $221,648 of capital expenditures in the Food Service Fund were not approved by TDA prior to purchase. The amount is material to the District’s Child Nutrition Cluster program.
Finding 2023-002
Due to excess fund balance in the Food Service Fund at August 31, 2022, the District submitted a plan that was approved by TDA to spend $286,391 for equipment. However, the District only submitted two Capital Expenditure Requests with TDA for $146,301 of equipment. The requests were approved by TDA. During the audit, testing of food service expenditures identified $367,949 of capital expenditures in the Food Service Fund. Therefore, $221,648 of capital expenditures in the Food Service Fund were not approved by TDA prior to purchase. The amount is material to the District’s Child Nutrition Cluster program.
Finding 2023-002
Due to excess fund balance in the Food Service Fund at August 31, 2022, the District submitted a plan that was approved by TDA to spend $286,391 for equipment. However, the District only submitted two Capital Expenditure Requests with TDA for $146,301 of equipment. The requests were approved by TDA. During the audit, testing of food service expenditures identified $367,949 of capital expenditures in the Food Service Fund. Therefore, $221,648 of capital expenditures in the Food Service Fund were not approved by TDA prior to purchase. The amount is material to the District’s Child Nutrition Cluster program.
Finding 2023-002
Due to excess fund balance in the Food Service Fund at August 31, 2022, the District submitted a plan that was approved by TDA to spend $286,391 for equipment. However, the District only submitted two Capital Expenditure Requests with TDA for $146,301 of equipment. The requests were approved by TDA. During the audit, testing of food service expenditures identified $367,949 of capital expenditures in the Food Service Fund. Therefore, $221,648 of capital expenditures in the Food Service Fund were not approved by TDA prior to purchase. The amount is material to the District’s Child Nutrition Cluster program.
Finding 2023-002
Due to excess fund balance in the Food Service Fund at August 31, 2022, the District submitted a plan that was approved by TDA to spend $286,391 for equipment. However, the District only submitted two Capital Expenditure Requests with TDA for $146,301 of equipment. The requests were approved by TDA. During the audit, testing of food service expenditures identified $367,949 of capital expenditures in the Food Service Fund. Therefore, $221,648 of capital expenditures in the Food Service Fund were not approved by TDA prior to purchase. The amount is material to the District’s Child Nutrition Cluster program.
Finding 2023-002
Due to excess fund balance in the Food Service Fund at August 31, 2022, the District submitted a plan that was approved by TDA to spend $286,391 for equipment. However, the District only submitted two Capital Expenditure Requests with TDA for $146,301 of equipment. The requests were approved by TDA. During the audit, testing of food service expenditures identified $367,949 of capital expenditures in the Food Service Fund. Therefore, $221,648 of capital expenditures in the Food Service Fund were not approved by TDA prior to purchase. The amount is material to the District’s Child Nutrition Cluster program.
Finding 2023-002
Due to excess fund balance in the Food Service Fund at August 31, 2022, the District submitted a plan that was approved by TDA to spend $286,391 for equipment. However, the District only submitted two Capital Expenditure Requests with TDA for $146,301 of equipment. The requests were approved by TDA. During the audit, testing of food service expenditures identified $367,949 of capital expenditures in the Food Service Fund. Therefore, $221,648 of capital expenditures in the Food Service Fund were not approved by TDA prior to purchase. The amount is material to the District’s Child Nutrition Cluster program.
Finding 2023-002
Due to excess fund balance in the Food Service Fund at August 31, 2022, the District submitted a plan that was approved by TDA to spend $286,391 for equipment. However, the District only submitted two Capital Expenditure Requests with TDA for $146,301 of equipment. The requests were approved by TDA. During the audit, testing of food service expenditures identified $367,949 of capital expenditures in the Food Service Fund. Therefore, $221,648 of capital expenditures in the Food Service Fund were not approved by TDA prior to purchase. The amount is material to the District’s Child Nutrition Cluster program.
Finding 2023-002
Due to excess fund balance in the Food Service Fund at August 31, 2022, the District submitted a plan that was approved by TDA to spend $286,391 for equipment. However, the District only submitted two Capital Expenditure Requests with TDA for $146,301 of equipment. The requests were approved by TDA. During the audit, testing of food service expenditures identified $367,949 of capital expenditures in the Food Service Fund. Therefore, $221,648 of capital expenditures in the Food Service Fund were not approved by TDA prior to purchase. The amount is material to the District’s Child Nutrition Cluster program.
Finding 2023-002
Due to excess fund balance in the Food Service Fund at August 31, 2022, the District submitted a plan that was approved by TDA to spend $286,391 for equipment. However, the District only submitted two Capital Expenditure Requests with TDA for $146,301 of equipment. The requests were approved by TDA. During the audit, testing of food service expenditures identified $367,949 of capital expenditures in the Food Service Fund. Therefore, $221,648 of capital expenditures in the Food Service Fund were not approved by TDA prior to purchase. The amount is material to the District’s Child Nutrition Cluster program.
Finding 2023-002
Due to excess fund balance in the Food Service Fund at August 31, 2022, the District submitted a plan that was approved by TDA to spend $286,391 for equipment. However, the District only submitted two Capital Expenditure Requests with TDA for $146,301 of equipment. The requests were approved by TDA. During the audit, testing of food service expenditures identified $367,949 of capital expenditures in the Food Service Fund. Therefore, $221,648 of capital expenditures in the Food Service Fund were not approved by TDA prior to purchase. The amount is material to the District’s Child Nutrition Cluster program.
Finding 2023-002
Due to excess fund balance in the Food Service Fund at August 31, 2022, the District submitted a plan that was approved by TDA to spend $286,391 for equipment. However, the District only submitted two Capital Expenditure Requests with TDA for $146,301 of equipment. The requests were approved by TDA. During the audit, testing of food service expenditures identified $367,949 of capital expenditures in the Food Service Fund. Therefore, $221,648 of capital expenditures in the Food Service Fund were not approved by TDA prior to purchase. The amount is material to the District’s Child Nutrition Cluster program.