FAC Explorer

Finding 61228 (2022-001)

Material Weakness
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-01-30
Audit: 52070
Organization: West Independent School District (TX)
Auditor: Anderson Marx & Bohl PC

AI Summary

  • Issue: The District exceeded its budget for the National School Breakfast and Lunch Program due to inadequate budgeting controls.
  • Requirements Impacted: Proper budgeting procedures and timely budget amendments were not followed, leading to unapproved expenditures.
  • Recommended Follow-Up: Implement stronger budgeting controls and ensure all budget amendments are approved before expenditures are made.

Finding Text

Federal Award Findings and Questioned Costs 2022-001 Budget Overages Condition: The District failed to maintain budgeting controls over expenditures by exceeding its budget in in the National School Breakfast and Lunch Program. Criteria: The District is required to maintain proper budgeting procedures in order to ensure adequate oversight of its expenditure approvals and must approve budget amendments before approving expenditures. Effect: The District did not amend its budget properly causing overexpenditures. Cause: The District failed to properly amend its budget.

Categories

Questioned Costs Internal Control / Segregation of Duties

Other Findings in this Audit

  • 61227 2022-001
    Material Weakness
  • 61229 2022-001
    Material Weakness
  • 61230 2022-001
    Material Weakness
  • 637669 2022-001
    Material Weakness
  • 637670 2022-001
    Material Weakness
  • 637671 2022-001
    Material Weakness
  • 637672 2022-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $477,554
84.010 Title I Grants to Local Educational Agencies $208,581
10.553 School Breakfast Program $111,056
84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth $67,175
84.027 Special Education_grants to States $54,761
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $48,752
10.555 National School Lunch Program $38,088
84.367 Improving Teacher Quality State Grants $34,830
93.778 Medical Assistance Program $31,291
84.048 Career and Technical Education -- Basic Grants to States $25,862
84.173 Special Education_preschool Grants $2,904
84.424 Student Support and Academic Enrichment Program $2,527