Finding 1089476 (2024-002)

Significant Deficiency
Requirement
I
Questioned Costs
-
Year
2024
Accepted
2024-12-04
Audit: 330909
Organization: Brillante Academy (TX)

AI Summary

  • Core Issue: There is a significant deficiency in procurement practices, failing to ensure full and open competition as required by federal and state regulations.
  • Impacted Requirements: Nonprofit organizations must obtain competitive quotes for purchases over $10,000 and prevent contracting with suspended or debarred parties.
  • Recommended Follow-Up: Management acknowledges the issue and has a corrective action plan in place; monitor implementation to ensure compliance.

Finding Text

Finding #2024-002 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Education, Passed through Texas Education Agency, Charter Schools, Assistance Listing # 84.282A, Contract Number: S282A200011, Contract Year: 01/16/23 – 09/30/25. Criteria: Procurement – Nonprofit organizations are required to conduct procurement transactions in a manner providing full and open competition consistent with procurement standards prescribed in Uniform Guidance, and the Texas Education Code, Section 12.1053, and conform to federal and state laws and regulations and other contractual requirements. Uniform Guidance and the Texas Education Code require obtaining competitive quotes for purchases over the Micro-purchase Threshold, as defined by the nonprofit organization’s written policy, which is $10,000 for Brillante. Additionally, state and federal regulations require that local education agencies have controls in place to prevent contracting with parties that are suspended or debarred. Condition and context: Same as Finding #2024-001. Cause: Same as Finding #2024-001. Effect: Same as Finding #2024-001. Questioned costs: Unknown. Recommendation: Same as Finding #2024-001. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 513034 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.282 Charter Schools $380,336
84.425 Education Stabilization Fund $237,412
10.555 National School Lunch Program $85,661
84.010 Title I Grants to Local Educational Agencies $43,033
10.553 School Breakfast Program $37,739
84.027 Special Education Grants to States $34,096
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $4,764
84.173 Special Education Preschool Grants $2,598