Finding 1173160 (2025-002)

Material Weakness Repeat Finding
Requirement
F
Questioned Costs
-
Year
2025
Accepted
2026-02-10

AI Summary

  • Core Issue: There is a significant deficiency in internal control over compliance related to the ARP ESSER III federal program.
  • Impacted Requirements: Compliance with equipment-related regulations under the U.S. Department of Education.
  • Recommended Follow-Up: Review and strengthen internal controls to ensure compliance with federal requirements.

Finding Text

Information on Federal Program: Federal Program: COVID-19 – Elementary and Secondary School Emergency Relief Fund (ARP ESSER III) Federal Agency: U.S. Department of Education Federal Award Identification Number and Year: 21528001101912 & 21533002101912 - 2021 Passthrough Agency: Texas Education Agency Assistance Listing: 84.425U & 84.425W Compliance Requirement: Equipment Significant deficiency in Internal Control over Compliance and Noncompliance Questioned Cost None

Corrective Action Plan

Significant deficiency in Internal Control over Compliance and Noncompliance Corrective Action Plan: A new Executive Manager of Inventory Management has been hired. He is tasked with training, updating physical inventory practices and requirements, and ensuring that physical inventories are completed. Estimated Completion Date: March 31, 2026 Management Contact: Tony Warfield, Executive Director of Inventory Management

Categories

Significant Deficiency Equipment & Real Property Management Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1173161 2025-003
    Material Weakness Repeat
  • 1173162 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program - Cash Assistance $80.24M
10.553 School Breakfast Program - Cash Assistance $32.36M
84.367A Supporting Effective Instruction State Grants $14.38M
84.424A Student Support and Academic Enrichment Program $8.60M
10.555 National School Lunch Program - Non-Cash Assistance (Commodities) $7.25M
10.558 Child and Adult Care Food Program - Cash Assistance $5.53M
10.582 Fresh Fruits and Vegetables Program - Cash Assistance $2.35M
84.425W COVID-19 – Elementary and Secondary School Emergency Relief Fund (ARP ESSER III) $2.11M
12.000 JROTC Career Academy $1.98M
10.559 Summer Food Service Program for Children - Cash Assistance $1.73M
84.365A English Language Acquisition State Grants $1.45M
97.036 COVID-19 – Disaster Grants - Public Assistance (Presidentially Declared Disasters) $1.40M
84.165A Magnet Schools Assistance $1.18M
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $883,036
93.778 Medicaid Administrative Claiming (MAC) $798,186
84.173A Special Education-Preschool Grants $749,985
84.215K Promise Neighborhoods $713,802
84.425U COVID-19 – Elementary and Secondary School Emergency Relief Fund (ARP ESSER III) - Non-Cash Assistance $667,697
97.036 Hurricane Ike – Disaster Grants - Public Assistance (Presidentially Declared Disasters) $616,573
10.555 Supply Chain Assistance $363,000
97.036 Severe Storms and Flooding - Disaster Grants - Public Assistance (Presidentially Declared Disasters) $347,607
84.336S Teacher Quality Partnership Grants $300,362
84.011A Migrant Education-State Grant Program $228,311
43.009 Mission Support $212,100
93.566 Refugee and Entrant Assistance State/Replacement Designee Administered Programs $201,854
84.196A Education for Homeless Children and Youth $187,572
84.425U COVID-19 – Elementary and Secondary School Emergency Relief Fund (ARP ESSER III) $171,456
93.079 Cooperative Agreements to Promote Adolescent Health through School-Based HIV/STD Prevention and School-Based Surveillance $170,759
84.287C Twenty-First Century Community Learning Centers $140,679
14.251 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants $138,409
84.215J Full-Service Community Schools $133,517
17.278 Workforce Innovation and Opportunity Act, Dislocated Worker Formula Grants $88,235
17.258 Workforce Innovation and Opportunity Act, Adult Programs $86,568
16.835 Body Worn Camera Policy and Implementation $78,729
93.079 COVID-19 – Cooperative Agreements to Promote Adolescent Health through School-Based HIV/STD Prevention and School-Based Surveillance $78,080
84.010A Title I Grants to Local Educational Agencies $71,820
42.010 Teaching with Primary Sources $70,651
93.596 Child Care Mandatory & Matching Funds of the Child Care and Development Fund $70,000
84.027A Special Education-Grants to States $64,818
84.369A Grants for State Assessments $40,905
10.575 Farm to School Grant Program $29,355
45.024 Promotion of the Arts Grants to Organizations and Individuals $11,566
84.048A Career and Technical Education Basic Grants to State $9,181
10.912 Environmental Quality Incentives Program $2,890
16.607 Bulletproof Vest Partnership Program $2,602
97.036 Severe Storms, Tornadoes, Straight-Line Winds - Disaster Grants - Public Assistance $2,417
84.181A Special Education-Grants for Infants and Families $2,070
84.027A Special Education-Grants to State $1,200