FAC Explorer

Finding 514200 (2024-002)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2024
Accepted
2024-12-13
Audit: 332402
Organization: Austin Achieve Public Schools, Inc. (TX)
Auditor: Sutton Frost Cary LLP

AI Summary

  • Core Issue: There is a significant deficiency in internal controls regarding payroll documentation for grant-funded employees.
  • Impacted Requirements: Payroll wages charged to grants must be supported by approved offer letters from management or the board.
  • Recommended Follow-Up: The School should establish internal controls to ensure all employee offer letters are documented and approved.

Finding Text

Finding 2024‐002: Allowable costs – Significant deficiency in internal control over compliance. Child Nutrition Cluster Criteria: Payroll wages charged to grants should be supported by an offer letter approved by management and/or the board of directors. Condition: During allowable cost testing, 55 employees out of 60 sampled did not have approved offer letters on file. These costs were subsequently charged to the grant. Cause: Internal controls were not in place requiring in the School to document approved offer letters for employees. Effect: The School’s reporting of employee wages was not fully documented in accordance with internal control over compliance. Questioned costs: None. Recommendation: The School should implement internal controls to ensure offer letters approved by management and/or the board of directors are kept on file. Management’s response: See corrective action plan.

Categories

Allowable Costs / Cost Principles Reporting School Nutrition Programs Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 514194 2024-002
    Significant Deficiency
  • 514195 2024-002
    Significant Deficiency
  • 514196 2024-002
    Significant Deficiency
  • 514197 2024-002
    Significant Deficiency
  • 514198 2024-002
    Significant Deficiency
  • 514199 2024-002
    Significant Deficiency
  • 1090636 2024-002
    Significant Deficiency
  • 1090637 2024-002
    Significant Deficiency
  • 1090638 2024-002
    Significant Deficiency
  • 1090639 2024-002
    Significant Deficiency
  • 1090640 2024-002
    Significant Deficiency
  • 1090641 2024-002
    Significant Deficiency
  • 1090642 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.553 School Breakfast Program $1.35M
10.558 Child and Adult Care Food Program $1.21M
84.010 Title I Grants to Local Educational Agencies $911,723
94.006 Americorps State and National 94.006 $566,165
84.027 Special Education Grants to States $468,693
84.365 English Language Acquisition State Grants $221,052
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $126,111
10.555 National School Lunch Program $95,003
84.424 Student Support and Academic Enrichment Program $72,648
84.048 Career and Technical Education -- Basic Grants to States $34,473
84.425 Education Stabilization Fund $11,201
84.173 Special Education Preschool Grants $4,574