FAC Explorer

Finding 1090241 (2024-004)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2024-12-10
Audit: 331756
Organization: School of Excellence in Education (TX)
Auditor: Sutton Frost Cary LLP

AI Summary

  • Core Issue: There is a significant deficiency in internal controls over compliance for the Child Nutrition Cluster reporting.
  • Impacted Requirements: Section 200 of the Code of Federal Regulations mandates robust internal controls for all reporting submissions.
  • Recommended Follow-Up: Management should establish procedures to ensure all monthly claims for reimbursement have documented approval before submission.

Finding Text

Finding 2024‐004: Reporting – Significant deficiency in internal control over compliance. Child Nutrition Cluster Criteria: Section 200 of the Code of Federal Regulations requires recipients to implement robust internal controls to ensure compliance for all required reporting submissions. Condition: During reporting testing for federal grants, 1 out of 4 monthly claims for reimbursements did not have documented support of review and approval prior to the claim being submitted. Cause: The School did not have a standard procedure in place to document management’s review and approval for monthly claims for reimbursements. Effect: The Organization’s reporting of monthly claims for reimbursement are not fully documented in accordance with internal control procedures over compliance. Questioned Costs: None Recommendation: Management should implement controls to ensure related documentation of approval for all monthly claims for reimbursement prior to submission.

Categories

Cash Management Reporting School Nutrition Programs Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 513795 2024-003
    Significant Deficiency
  • 513796 2024-003
    Significant Deficiency
  • 513797 2024-004
    Significant Deficiency
  • 513798 2024-004
    Significant Deficiency
  • 513799 2024-004
    Significant Deficiency
  • 513800 2024-004
    Significant Deficiency
  • 513801 2024-004
    Significant Deficiency
  • 513802 2024-004
    Significant Deficiency
  • 1090237 2024-003
    Significant Deficiency
  • 1090238 2024-003
    Significant Deficiency
  • 1090239 2024-004
    Significant Deficiency
  • 1090240 2024-004
    Significant Deficiency
  • 1090242 2024-004
    Significant Deficiency
  • 1090243 2024-004
    Significant Deficiency
  • 1090244 2024-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.027 Special Education Grants to States $190,514
84.425 Education Stabilization Fund $155,993
84.010 Title I Grants to Local Educational Agencies $61,700
10.555 National School Lunch Program $42,142
10.553 School Breakfast Program $24,549
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $15,689
84.424 Student Support and Academic Enrichment Program $6,110