FAC Explorer

Finding 1173162 (2025-003)

Material Weakness Repeat Finding
Requirement
B
Questioned Costs
-
Year
2025
Accepted
2026-02-10
Audit: 386581
Organization: Houston Independent School District (TX)
Auditor: WEAVER AND TIDWELL LLP

AI Summary

  • Core Issue: There is a significant deficiency in internal controls related to compliance for the ARP ESSER III program.
  • Impacted Requirements: The compliance requirement for allowable costs and cost principles is not being met, leading to questioned costs.
  • Recommended Follow-Up: Investigate the $54,626 in questioned costs for subscription services and strengthen internal controls to prevent future issues.

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: 215280587110070 - 2021 Passthrough Agency: Texas Education Agency Assistance Listing: 84.425U & 84.425W Compliance Requirement: Allowable Cost/Cost Principals Significant deficiency in Internal Control over Compliance and Questioned Costs Questioned Cost $54,626 of subscription services expenditures

Corrective Action Plan

Significant deficiency in Internal Control over Compliance and Questioned Costs Corrective Action Plan: Training will be provided to campuses and departments as well as Finance staff on the beginning and end dates of services and/or items to be purchased with grant funds. The Grant Development department will reiterate to all grant program managers the beginning and end dates of the grants they manage to ensure compliance. Estimated Completion Date: February 28, 2026 Management Contact: Pamela Evans, Senior Executive Director of External Funding & Grant Development

Categories

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1173160 2025-002
    Material Weakness Repeat
  • 1173161 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