FAC Explorer

Audit 5886

FY End
2023-06-30
Total Expended
$13.70M
Findings
2
Programs
11
Organization: America Can! (TX)
Year: 2023 Accepted: 2023-12-08
Auditor: Weaver and Tidwell LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
3732 2023-001 Significant Deficiency - L
580174 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.287 Twenty-First Century Community Learning Centers $1.35M - 0
10.555 National School Lunch Program $1.09M - 0
84.010 Title I Grants to Local Educational Agencies $798,430 - 0
10.553 School Breakfast Program $435,633 - 0
84.365 English Language Acquisition State Grants $121,903 - 0
84.374 Teacher Incentive Fund $99,108 - 0
84.027 Special Education_grants to States $95,174 - 0
84.367 Improving Teacher Quality State Grants $82,584 - 0
84.048 Career and Technical Education -- Basic Grants to States $56,487 - 0
84.424 Student Support and Academic Enrichment Program $42,790 - 0
84.425 Covid-19 - Education Stabilization Fund $5,384 Yes 0

Contacts

Name Title Type
NWMUEJ8JE4M3 Marian Hamlett Auditee
2149441947 Jennifer Ripka Auditor
No contacts on file

Notes to SEFA

Title: One Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards is presented on the accrual basis of accounting. The accrual basis of accounting is described in Note 1 to the financial statements. De Minimis Rate Used: N Rate Explanation: The Charter Holder has elected not to use the 10% de minimis indirect cost rate. For all Federal programs, the Charter Holder uses the funds specified by the Texas Education Agency in the Special Supplement to Financial Accounting and Reporting, Nonprofit Charter School Chart of Accounts. Restricted funds (funds with donor restrictions) are used to account for resources restricted to or designated for specific purposes by a grantor. Federal and state financial assistance is generally accounted for in funds with donor restrictions.
Title: Three Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards is presented on the accrual basis of accounting. The accrual basis of accounting is described in Note 1 to the financial statements. De Minimis Rate Used: N Rate Explanation: The Charter Holder has elected not to use the 10% de minimis indirect cost rate. Federal grant funds are considered to be earned to the extent of expenditures made under the provisions of the grant.
Title: Four Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards is presented on the accrual basis of accounting. The accrual basis of accounting is described in Note 1 to the financial statements. De Minimis Rate Used: N Rate Explanation: The Charter Holder has elected not to use the 10% de minimis indirect cost rate. The period of availability for federal grant funds for the purpose of liquidation of outstanding obligations made on or before the ending date of the federal project period extended 30 days beyond the federal project period ending date, in accordance with provisions in Section H, Period of Availability of Federal Funds, Part 3, the Uniform Guidance.
Title: Five Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards is presented on the accrual basis of accounting. The accrual basis of accounting is described in Note 1 to the financial statements. De Minimis Rate Used: N Rate Explanation: The Charter Holder has elected not to use the 10% de minimis indirect cost rate. Expenditures of federal and states awards are reported in the Charter Holder’s financial statements as follows:

Finding Details

Finding 2023-001
Finding 2023-001 Assistance Listing # 84.425U, TCLAS ESSER III, TCLAS High-Quality Afterschool, ARP ESSER III, Department of Education passed through Texas Education Agency Compliance Requirement: Reporting Significant Deficiency in Controls over Compliance Criteria or Specific Requirement The Charter Holder is responsible for establishing and maintaining effective internal control over the federal award in accordance with 2 CFR section 200.303(a). Condition and Context During testing for reporting, we noted that Charter Holder did not establish and maintain effective internal controls over the preparation and submission of the required annual report. Cause Due to the complexity and deadline to submit the annual report, the Charter Holder had only the CFO prepare and submit the report. Effect or Potential Effect Without a level of internal review of the report before submittal, the Charter Holder may submit a report that contains errors. Questioned Costs None. Recommendation The Charter Holder should establish and maintain internal controls over the preparation and submission of the required annual report. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.
Finding 2023-001
Finding 2023-001 Assistance Listing # 84.425U, TCLAS ESSER III, TCLAS High-Quality Afterschool, ARP ESSER III, Department of Education passed through Texas Education Agency Compliance Requirement: Reporting Significant Deficiency in Controls over Compliance Criteria or Specific Requirement The Charter Holder is responsible for establishing and maintaining effective internal control over the federal award in accordance with 2 CFR section 200.303(a). Condition and Context During testing for reporting, we noted that Charter Holder did not establish and maintain effective internal controls over the preparation and submission of the required annual report. Cause Due to the complexity and deadline to submit the annual report, the Charter Holder had only the CFO prepare and submit the report. Effect or Potential Effect Without a level of internal review of the report before submittal, the Charter Holder may submit a report that contains errors. Questioned Costs None. Recommendation The Charter Holder should establish and maintain internal controls over the preparation and submission of the required annual report. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.