Finding Text
Finding #2023-003 – Significant Deficiency and Other Non-Compliance. Applicable federal programs: U. S. Department of Agriculture, Assistance Listing #: 10.558 - Child and Adult Care Food Program, Contract #: 176TX332N1099. U. S. Department of Education, Passed through Texas Education Agency, Assistance Listing #: 84.282 - Charter Schools, Contract #’s: U282M160009; U282M170025; U282M190022; S282M200009, Assistance Listing #: 84.365 - English Language Acquisition State Grants, Contract #: 23671001108807, Assistance Listing #: 84.425 - Education Stabilization Fund, Contract #’s: 20521001108807; 21521001108807; 21528001108807; 215280587110071; 21533002108807. Criteria: Allowable costs – The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, §200.430 requires that charges to awards for salaries and wages, be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The School’s adherence to existing policies and procedures for payroll disbursements are not sufficient to ensure that costs are appropriately charged to federal funding…Condition and context: Same as finding #2023-001. Repeat of finding #2022-005. Questioned costs: $113.61. Cause and effect: Same as finding #2023-001. Recommendation: Same as finding #2023-001. View of responsible officials and planned correction actions: Management agrees with the finding. See Corrective Action Plan.