Finding 366883 (2023-004)

Significant Deficiency Repeat Finding
Requirement
B
Questioned Costs
-
Year
2023
Accepted
2024-02-12
Audit: 290025
Organization: Nyos Charter School, Inc. (TX)

AI Summary

  • Core Issue: There is a significant deficiency in internal controls over vendor disbursements and payroll, leading to potential unallowable costs.
  • Impacted Requirements: Compliance with the Uniform Guidance for allowable costs, including proper approval and documentation for expenditures.
  • Recommended Follow-Up: Management acknowledges the issue and has a corrective action plan in place to address the deficiencies.

Finding Text

Finding #2023-004 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Education, Passed through Texas Education Agency, COVID-19 Education Stabilization Fund, Assistance Listing # 84.425D, Contract Number: S425D210042, Contract Year: 09/29/21 – 09/30/23, Assistance Listing # 84.425U, Contract Number: S425U210042, Contract Years: 06/30/21 – 09/30/24, 11/08/21 – 08/31/24. Criteria: Allowable Costs – The Uniform Guidance, Subpart E Cost Principles, establishes cost principles which must be met for expenditures to be allowable, including but not limited to, the cost being determined in accordance with generally accepted accounting principles. Additionally, §200.400 (d) requires that charges to awards be properly approved and supported by adequate documentation. Condition and context: Same as Finding #2023-002. Cause: Same as Finding #2023-002. Effect: Failure to adequately establish and maintain effective internal control over approval, documentation, and recording of vendor disbursements and payroll transactions may result in unallowable costs being charged to the programs. Recommendation: Same as Finding #2023-002. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.

Categories

Allowable Costs / Cost Principles

Other Findings in this Audit

  • 366882 2023-004
    Significant Deficiency
  • 943324 2023-004
    Significant Deficiency
  • 943325 2023-004
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $423,056
10.555 National School Lunch Program $168,336
84.010 Title I Grants to Local Educational Agencies $145,179
32.009 Emergency Connectivity Fund Program $107,299
84.365 English Language Acquisition State Grants $50,923
10.553 School Breakfast Program $37,795
84.367 Improving Teacher Quality State Grants $37,725
84.027 Special Education_grants to States $29,817
84.424 Student Support and Academic Enrichment Program $1,865
84.173 Special Education_preschool Grants $198