Finding 579953 (2023-002)

Material Weakness
Requirement
I
Questioned Costs
-
Year
2023
Accepted
2023-12-06

AI Summary

  • Core Issue: The District spent $367,949 on capital expenditures in the Food Service Fund, but only $146,301 was approved by TDA.
  • Impacted Requirements: $221,648 of unapproved expenditures are significant for compliance with the Child Nutrition Cluster program.
  • Recommended Follow-up: Review and ensure all future capital expenditures are pre-approved by TDA to avoid compliance issues.

Finding Text

Due to excess fund balance in the Food Service Fund at August 31, 2022, the District submitted a plan that was approved by TDA to spend $286,391 for equipment. However, the District only submitted two Capital Expenditure Requests with TDA for $146,301 of equipment. The requests were approved by TDA. During the audit, testing of food service expenditures identified $367,949 of capital expenditures in the Food Service Fund. Therefore, $221,648 of capital expenditures in the Food Service Fund were not approved by TDA prior to purchase. The amount is material to the District’s Child Nutrition Cluster program.

Categories

School Nutrition Programs Procurement, Suspension & Debarment Cash Management Equipment & Real Property Management

Other Findings in this Audit

  • 3510 2023-002
    Material Weakness
  • 3511 2023-002
    Material Weakness
  • 3512 2023-002
    Material Weakness
  • 3513 2023-002
    Material Weakness
  • 3514 2023-002
    Material Weakness
  • 3515 2023-002
    Material Weakness
  • 3516 2023-002
    Material Weakness
  • 579952 2023-002
    Material Weakness
  • 579954 2023-002
    Material Weakness
  • 579955 2023-002
    Material Weakness
  • 579956 2023-002
    Material Weakness
  • 579957 2023-002
    Material Weakness
  • 579958 2023-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $369,483
84.048 Career and Technical Education -- Basic Grants to States $241,765
10.553 School Breakfast Program $157,628
84.010 Title I Grants to Local Educational Agencies $43,000
84.367 Improving Teacher Quality State Grants $40,711
84.358 Rural Education $19,819
84.424 Student Support and Academic Enrichment Program $19,434
84.365 English Language Acquisition State Grants $19,383
10.559 Summer Food Service Program for Children $13,514
84.425 Education Stabilization Fund $12,291
84.369 Grants for State Assessments and Related Activities $1,479
10.649 Pandemic Ebt Administrative Costs $628