Finding Text
Finding #2024-003 – Allowable Costs - Significant Deficiency. Applicable federal programs: U. S. Department of Agriculture, Passed through Texas Department of Agriculture: School Breakfast Program, AL#10.553, Contract #’s: 202423N109946 and 202120N19946, National School Lunch Program, AL#10.555, Contract #’s: 202423N109946 and 202222N109946, U. S. Department of Education, Passed through Texas Education Agency: Special Education Grants to States, AL#84.027A, Contract #: H027A230008. Criteria: Same as finding #2024-001. Condition and context: Same as finding #2024-001. The invoice was charged to the Foundation School Program. Cause: Same as finding #2024-001. Questioned costs: $0. Effect: Failure to have an effective system of internal control over non-payroll disbursements resulted in an unauthorized payment and could result in overbilling grant programs. Recommendation: Same as finding #2024-001. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.