Finding 516166 (2024-007)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2024-12-19
Audit: 334015
Organization: Idea Public Schools (TX)

AI Summary

  • Core Issue: The School did not include the Supply Chain Assistance Grant in the Schedule of Expenditures of Federal Awards (SEFA) for fiscal year 2024.
  • Impacted Requirements: This omission violates federal guidelines requiring all federal awards to be reported on the SEFA.
  • Recommended Follow-Up: Implement policies and procedures to ensure all federal programs are accurately reflected on the SEFA.

Finding Text

Finding #2024-007 – Significant Deficiency and Other Non-Compliance – Reporting. Applicable federal programs: All Programs. Criteria: Schedule of Expenditures of Federal Awards – In accordance with the Uniform Guidance §200.508 and §200.510, management is to prepare a schedule of expenditures of federal wards (SEFA) for the period covered by the auditee’s financial statements which must include the total federal awards expended. Condition and context: The School did not include the Supply Chain Assistance Grant which is part of the Child Nutrition Cluster on the SEFA for fiscal year 2024. Cause: The School failed to have procedures in place to identify and reflect all federal grants on the SEFA. Effect: A federal program with approximately $3 million of expenditures was omitted from the SEFA. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.

Corrective Action Plan

Finding #2024-007 – Significant Deficiency and Other Non-Compliance – Reporting. Applicable federal programs: All Programs. Condition and context: The School did not include the Supply Chain Assistance Grant which is part of the Child Nutrition Cluster on the SEFA for fiscal year. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA. Planned corrective action: Accounting, Federal Grants, Child Nutrition, and all other departments receiving grants reported on the SEFA will redouble efforts to coordinate in preparing the SEFA and review it before final submission to the auditor. The Managing Director of Grants will conduct a thorough review to ensure completeness before the SEFA is presented to the auditor. Responsible officers: Sonya Wilson, VP of Accounting and James Dworkin, VP of Accounting (Interim). Estimated completion date: January 31, 2025.

Categories

Reporting

Other Findings in this Audit

  • 516164 2024-005
    Significant Deficiency
  • 516165 2024-006
    Significant Deficiency
  • 516167 2024-005
    Significant Deficiency
  • 516168 2024-006
    Significant Deficiency
  • 516169 2024-007
    Significant Deficiency
  • 516170 2024-007
    Significant Deficiency
  • 516171 2024-007
    Significant Deficiency
  • 516172 2024-007
    Significant Deficiency
  • 516173 2024-005
    Significant Deficiency
  • 516174 2024-006
    Significant Deficiency
  • 516175 2024-007
    Significant Deficiency
  • 516176 2024-007
    Significant Deficiency
  • 516177 2024-007
    Significant Deficiency
  • 516178 2024-007
    Significant Deficiency
  • 516179 2024-007
    Significant Deficiency
  • 516180 2024-007
    Significant Deficiency
  • 516181 2024-007
    Significant Deficiency
  • 516182 2024-005
    Significant Deficiency
  • 516183 2024-006
    Significant Deficiency
  • 516184 2024-007
    Significant Deficiency
  • 516185 2024-007
    Significant Deficiency
  • 516186 2024-007
    Significant Deficiency
  • 516187 2024-007
    Significant Deficiency
  • 516188 2024-007
    Significant Deficiency
  • 516189 2024-007
    Significant Deficiency
  • 516190 2024-007
    Significant Deficiency
  • 516191 2024-007
    Significant Deficiency
  • 516192 2024-007
    Significant Deficiency
  • 516193 2024-007
    Significant Deficiency
  • 516194 2024-005
    Significant Deficiency
  • 516195 2024-006
    Significant Deficiency
  • 1092606 2024-005
    Significant Deficiency
  • 1092607 2024-006
    Significant Deficiency
  • 1092608 2024-007
    Significant Deficiency
  • 1092609 2024-005
    Significant Deficiency
  • 1092610 2024-006
    Significant Deficiency
  • 1092611 2024-007
    Significant Deficiency
  • 1092612 2024-007
    Significant Deficiency
  • 1092613 2024-007
    Significant Deficiency
  • 1092614 2024-007
    Significant Deficiency
  • 1092615 2024-005
    Significant Deficiency
  • 1092616 2024-006
    Significant Deficiency
  • 1092617 2024-007
    Significant Deficiency
  • 1092618 2024-007
    Significant Deficiency
  • 1092619 2024-007
    Significant Deficiency
  • 1092620 2024-007
    Significant Deficiency
  • 1092621 2024-007
    Significant Deficiency
  • 1092622 2024-007
    Significant Deficiency
  • 1092623 2024-007
    Significant Deficiency
  • 1092624 2024-005
    Significant Deficiency
  • 1092625 2024-006
    Significant Deficiency
  • 1092626 2024-007
    Significant Deficiency
  • 1092627 2024-007
    Significant Deficiency
  • 1092628 2024-007
    Significant Deficiency
  • 1092629 2024-007
    Significant Deficiency
  • 1092630 2024-007
    Significant Deficiency
  • 1092631 2024-007
    Significant Deficiency
  • 1092632 2024-007
    Significant Deficiency
  • 1092633 2024-007
    Significant Deficiency
  • 1092634 2024-007
    Significant Deficiency
  • 1092635 2024-007
    Significant Deficiency
  • 1092636 2024-005
    Significant Deficiency
  • 1092637 2024-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.010 Title I Grants to Local Educational Agencies $50.96M
10.553 School Breakfast Program $32.29M
84.027 Special Education Grants to States $12.57M
84.282 Charter Schools $10.11M
10.558 Child and Adult Care Food Program $7.07M
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $5.77M
84.365 English Language Acquisition State Grants $2.00M
84.287 Twenty-First Century Community Learning Centers $1.73M
10.555 National School Lunch Program $970,998
84.411 Education Innovation and Research (formerly Investing in Innovation (i3) Fund) $562,171
84.184 School Safely National Activities $412,500
84.374 Teacher and School Leader Incentive Grants (formerly the Teacher Incentive Fund) $355,541
81.041 State Energy Program $82,877
84.424 Student Support and Academic Enrichment Program $49,709
84.173 Special Education Preschool Grants $34,008
84.425 Education Stabilization Fund $22,601
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $-64,673