EIN: 742798827
UEI: FTKTC2UNYAD8
Audited by: Armanino
Oversight agency: 10 [Department of Agriculture]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 27, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 27, 2026 (23 days from today).
What is a management decision? →FAC accepted this audit on January 6, 2025 — management decision was due July 6, 2025.
FAC accepted this audit on February 16, 2024 — management decision was due August 16, 2024.
FAC accepted this audit on January 29, 2023 — management decision was due July 29, 2023.
The School utilizes a software to track all allowable expenses incurred during the period for reimbursement. Cause: During the year ended August 31, 2021, the School incorrectly submitted for reimbursement $78,606 in excess of qualifying expenditures. Possible effect: The School submitted for reimbursement and recognized federal awards revenue in excess of qualifying expenditures for the year ended August 31, 2021. Correspondingly, the School reduced the amount of expenditures submitted for reimbursement for the year ended August 31, 2022. Questioned cost: No questioned costs requiring disclosure. Recommendation: We recommend that management perform a detailed review of expenditures before submitting for reimbursement to ensure that all expenditures submitted are allowable. Views of responsible officials: The School agrees with the above finding.
Show full finding ▾Hide full finding ▴SECTION III - SUMMARY OF FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding number: 2022-001 Assistance Listing number: 84.425U Assistance Listing title: ARP ESSER Federal award identification number and year: 21528001161802 2021 Name of federal agency: U.S. Department of Education Name of pass-through entity: Texas Education Agency Repeat finding: No Criteria: The School should only request funds for reimbursement that relate to qualifying expenditures. Condition: The School utilizes a software to track all allowable expenses incurred during the period for reimbursement. Cause: During the year ended August 31, 2021, the School incorrectly submitted for reimbursement $78,606 in excess of qualifying expenditures. Possible effect: The School submitted for reimbursement and recognized federal awards revenue in excess of qualifying expenditures for the year ended August 31, 2021. Correspondingly, the School reduced the amount of expenditures submitted for reimbursement for the year ended August 31, 2022. Questioned cost: No questioned costs requiring disclosure. Recommendation: We recommend that management perform a detailed review of expenditures before submitting for reimbursement to ensure that all expenditures submitted are allowable. Views of responsible officials: The School agrees with the above finding.
Finding: 2022-001 84.425U - ARP ESSER Criteria: The School should only request funds for reimbursement that relate to qualifying expenditures. Condition: The School utilizes a software to track all allowable expenses incurred during the period for reimbursement. Cause: During the year ended August 31, 2021, the School incorrectly submitted for reimbursement $78,606 in excess of qualifying expenditures. Effect: The School submitted for reimbursement and recognized federal awards revenue in excess of qualifying expenditures for the year ended August 31, 2021. Correspondingly, the School reduced the amount of expenditures submitted for reimbursement for the year ended August 31, 2022. Questioned cost: No questioned costs requiring disclosure. Recommendation: We recommend that management perform a detailed review of expenditures before submitting for reimbursement to ensure that all expenditures submitted are allowable. Views of responsible officials: RAPS agrees with the above finding. Corrective Action Plan: RAPS has put into place a procedure in which the bookkeeper will prepare the monthly federal reimbursement requests and provide a reconciling report and general ledger report to the CFO for review and verification of costs before the reimbursement request is submitted to TEA for payment. 1020 Elm Ave Waco, Texas 76704 11 (254) 754-8000 ***.rapoportacademy.org
FAC accepted this audit on January 13, 2022 — management decision was due July 13, 2022.
FAC accepted this audit on January 6, 2021 — management decision was due July 6, 2021.
FAC accepted this audit on January 26, 2020 — management decision was due July 26, 2020.
As part of the verification process, the School selects a sample of approved applications to ensure that the students are recorded within the correct eligibility guidelines based on the substantiated income support. However, during our testing, we identified a lack of formal control over reviewing the results of the verification process. Cause: The verification process is currently performed by one individual with no formalized review over the results of verification. Possible effect: Failure to properly review the verification process can lead to incorrect categorization of students' eligibility. Questioned cost: None Recommendation: We recommend that an individual separate from performing the verification process review the results of the verification. Views of responsible officials: RAPS agrees with the above finding.
Show full finding ▾Hide full finding ▴Finding number: 2019-001 CFDA number: 10.553 & 10.555 CFDA title: Child Nutrition Cluster Federal award identification number: 71401901 & 71301901 Name of federal agency: U.S. Department of Agriculture Name of pass-through entity: Texas Education Agency Federal Food Service Reimbursement Repeat finding: No Criteria: According to the August 2019 Compliance Supplement, the School must verify the eligibility of a sample of applications that it has approved for free and reduced price meals. Condition: As part of the verification process, the School selects a sample of approved applications to ensure that the students are recorded within the correct eligibility guidelines based on the substantiated income support. However, during our testing, we identified a lack of formal control over reviewing the results of the verification process. Cause: The verification process is currently performed by one individual with no formalized review over the results of verification. Possible effect: Failure to properly review the verification process can lead to incorrect categorization of students' eligibility. Questioned cost: None Recommendation: We recommend that an individual separate from performing the verification process review the results of the verification. Views of responsible officials: RAPS agrees with the above finding.
Finding 2019-001 10.553 & 10.555 ? Child Nutrition Cluster, U.S. Department of Agriculture Responsible Person, Title: Katrina Carmean, Chief Financial Officer Anticipated Completion Date: Beginning November 8, 2019Corrective Action Plan: RAPS has put into place a policy/procedure stating that the CFO will review and verify the sample applications once the NSLP Coordinator has processed them and ensure that the students are recorded with the correct eligibility guidelines.
FAC accepted this audit on January 14, 2019 — management decision was due July 14, 2019.
FAC accepted this audit on January 4, 2018 — management decision was due July 4, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
Browse other Single Audit organizations in Texas →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
