Finding 485136 (2023-002)

Material Weakness
Requirement
B
Questioned Costs
-
Year
2023
Accepted
2024-08-27

AI Summary

  • Core Issue: A material weakness was identified in the management of federal funds related to the COVID-19 Education Stabilization Fund.
  • Impacted Requirements: The finding affects allowable costs under the same criteria as previous findings, indicating ongoing compliance issues.
  • Recommended Follow-Up: Management acknowledges the issue and has a corrective action plan in place; further monitoring is necessary to ensure compliance.

Finding Text

Finding #2023-002 – Material Weakness. Applicable federal program: U. S. Department of Education, COVID-19 – Education Stabilization Fund, Assistance Listing #84.425U, Passed through Texas Education Agency, Contract period: 01/31/22 – 05/31/24. Contract number: 215280587110020. Passed through Lamar Consolidated Independent School District, Contract period: 09/01/22 – 06/30/24, Contract number: None. Passed through Wharton Independent School District, Contract period: 01/01/22 – 06/30/24, Contract number: None. Criteria: Allowable costs – Same as finding #2023-001. Condition and context: Same as finding #2023-001. Cause: Same as finding #2023-001. Effect: Same as finding #2023-001. Questioned costs: Unknown. Recommendation: Same as finding #2023-001. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.

Categories

Allowable Costs / Cost Principles Material Weakness

Other Findings in this Audit

  • 485132 2023-002
    Material Weakness
  • 485133 2023-003
    Material Weakness
  • 485134 2023-002
    Material Weakness
  • 485135 2023-003
    Material Weakness
  • 485137 2023-003
    Material Weakness
  • 1061574 2023-002
    Material Weakness
  • 1061575 2023-003
    Material Weakness
  • 1061576 2023-002
    Material Weakness
  • 1061577 2023-003
    Material Weakness
  • 1061578 2023-002
    Material Weakness
  • 1061579 2023-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.569 Emergency Food Assistance Program (food Commodities) $1.07M
16.726 Juvenile Mentoring Program $492,719
84.287 Twenty-First Century Community Learning Centers $489,491
84.425 Education Stabilization Fund $291,107
21.027 Coronavirus State and Local Fiscal Recovery Funds $237,500
93.268 Immunization Cooperative Agreements $154,538
17.261 Wia Pilots, Demonstrations, and Research Projects $98,441