EIN: 742948339
UEI: LNTJM8W2H3E9
Audit also covers 2 related EINs: 364852810, 844633153 · unlinked EINs have no separate FAC filing
Audited by: BLAZEK & VETTERLING
Cognizant agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 13, 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 August 13, 2026 (17 days ago).
What is a management decision? →FAC accepted this audit on December 19, 2024 — management decision was due June 19, 2025.
Finding #2024-005 – Significant Deficiency and Other Non-Compliance - Reporting. Federal programs: U. S. Department Agriculture, Passed through Texas Department of Agriculture, 10.553/10.555, Child Nutrition Cluster, Contract #’s: 202323N109946, 202424N109946 and 236TX400N8903. U. S. Department of Education, Passed through Texas Education Agency, 84.010, Title I Grants to Local Educational Agencies, Contract #’s: 23610101108807 and 24610101108807, 84.367, Supporting Effective Instruction State Grants, Contract #’s: 23694501108807 and 24694501108807. Criteria: Same as Finding #2024-002. Condition and context: Same as Finding #2024-002. Repeat of finding #2023-002. Cause and effect: Same as Finding #2024-002. Recommendation: Same as Finding #2024-002. View of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding #2024-005 – Significant Deficiency and Other Non-Compliance - Reporting. Federal programs: U. S. Department Agriculture, Passed through Texas Department of Agriculture, 10.553/10.555, Child Nutrition Cluster, Contract #’s: 202323N109946, 202424N109946 and 236TX400N8903. U. S. Department of Education, Passed through Texas Education Agency, 84.010, Title I Grants to Local Educational Agencies, Contract #’s: 23610101108807 and 24610101108807, 84.367, Supporting Effective Instruction State Grants, Contract #’s: 23694501108807 and 24694501108807. Criteria: Same as Finding #2024-002. Condition and context: Same as Finding #2024-002. Repeat of finding #2023-002. Cause and effect: Same as Finding #2024-002. Recommendation: Same as Finding #2024-002. View of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Findings #2024-002 and #2024-005 – Significant Deficiency and Other Non-Compliance - Reporting. Federal programs: U. S. Department of Agriculture, Passed through Texas Department of Agriculture, 10.553/10.555, Child Nutrition Cluster, Contract #’s: 202323N109946, 202424N109946 and 236TX400N8903. U. S. Department of Education, Passed through Texas Education Agency, 84.010, Title I Grants to Local Educational Agencies, Contract #’s: 23610101108807 and 24610101108807, 84.367, Supporting Effective Instruction State Grants. Contract #’s: 23694501108807 and 24694501108807. Condition and context: During our testing of GAAP and FASRG coding, we identified 4 of 200 payroll transactions coded to the incorrect function code and 3 of 120 non-payroll transactions coded to the incorrect object code. Additionally, during our testing of non-payroll transactions, we identified 3 of 120 nonpayroll transactions coded to the incorrect fiscal year. Recommendation: Reemphasize current policies and procedures to ensure proper coding of disbursements based on the organization’s chart of accounts and FASRG codes. Planned corrective action: IDEA will provide FASRG training to all staff with purchasing and payroll coding authority to minimize coding errors. This training will be conducted from January to May 2025. Responsible officers: Sonya Wilson, VP of Accounting and James Dworkin, VP of Accounting (Interim). Estimated completion date: May 1, 2025.
Finding #2024-006 – Significant Deficiency - Other. Federal programs: U. S. Department of Agriculture, Passed through Texas Department of Agriculture, 10.553/10.555, Child Nutrition Cluster, Contract #’s: 202323N109946, 202424N109946 and 236TX400N8903. U. S. Department of Education, Passed through Texas Education AgencY, 84.010, Title I Grants to Local Educational Agencies, Contract #’s: 23610101108807 and 24610101108807, 84.367, Supporting Effective Instruction State Grants, Contract #’s: 23694501108807 and 24694501108807. Criteria: Same as Finding #2024-003. Condition and context: Same as Finding #2024-003. Cause and effect: Same as Finding #2024-003. Recommendation: Same as Finding #2024-003. View of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding #2024-006 – Significant Deficiency - Other. Federal programs: U. S. Department of Agriculture, Passed through Texas Department of Agriculture, 10.553/10.555, Child Nutrition Cluster, Contract #’s: 202323N109946, 202424N109946 and 236TX400N8903. U. S. Department of Education, Passed through Texas Education AgencY, 84.010, Title I Grants to Local Educational Agencies, Contract #’s: 23610101108807 and 24610101108807, 84.367, Supporting Effective Instruction State Grants, Contract #’s: 23694501108807 and 24694501108807. Criteria: Same as Finding #2024-003. Condition and context: Same as Finding #2024-003. Cause and effect: Same as Finding #2024-003. Recommendation: Same as Finding #2024-003. View of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Findings #2024-003 and #2024-006 – Significant Deficiency - Other. Federal programs: U. S. Department of Agriculture, Passed through Texas Department of Agriculture, 10.553/10.555, Child Nutrition Cluster, Contract #’s: 202323N109946, 202424N109946 and 236TX400N8903. U. S. Department of Education, Passed through Texas Education Agency, 84.010, Title I Grants to Local Educational Agencies, Contract #’s: 23610101108807 and 24610101108807, 84.367, Supporting Effective Instruction State Grants, Contract #’s: 23694501108807 and 24694501108807. Condition and context: During our testing of the payroll control reviews by the accounting, compensation, and benefits departments, we identified 1 of 40 payroll cycles tested was not reviewed by the compensation and benefits departments. The payroll cycle was reviewed by the accounting department. Recommendation: Reemphasize current policies and procedures to ensure proper review of the payroll by compensation and benefits departments, including subsequent review if out on holiday to ensure that errors are identified in a timely manner. Planned corrective action: IDEA requires review of each payroll by the Compensation and Benefits team without regard to school holidays. In fiscal year 2025, Payroll implemented the procedure requiring review from compensation and benefits immediately following a school holiday where payroll could not be approved in advance. Responsible officers: Sonya Wilson, VP of Accounting and James Dworkin, VP of Accounting (Interim). Estimated completion date: January 31, 2025.
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.
Show full finding ▾Hide full finding ▴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.
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.
FAC accepted this audit on February 16, 2024 — management decision was due August 16, 2024.
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: $357,278. 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.
Show full finding ▾Hide full finding ▴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: $357,278. 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.
#2023-003 – Significant Deficiency and Other Non-Compliance. Condition and context: Sampling of internal controls over payroll revealed 7 of the 240 transactions did not have timesheets approved by the employee’s supervisor, and for 2 of the 240 transactions, the employee was paid the incorrect amount.. Recommendation: Reemphasize current policies and procedures to review timesheets, and payroll transactions. Planned corrective action: Current policies and procedures will be reviewed, and alternative approval procedures will be identified for instances when the employee’s direct supervisor is unavailable for timely approval. Implement additional audits during rollover process to correct administrative gap, which resulted in 2 payment amount errors. Responsible officers: James Dworkin, Chief Financial Officer and Martin Winchester, Chief Human Assets Officer Estimated completion date: March 31, 2024
2022-005
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.
Show full finding ▾Hide full finding ▴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.
#2023-003 – Significant Deficiency and Other Non-Compliance. Condition and context: Sampling of internal controls over payroll revealed 7 of the 240 transactions did not have timesheets approved by the employee’s supervisor, and for 2 of the 240 transactions, the employee was paid the incorrect amount.. Recommendation: Reemphasize current policies and procedures to review timesheets, and payroll transactions. Planned corrective action: Current policies and procedures will be reviewed, and alternative approval procedures will be identified for instances when the employee’s direct supervisor is unavailable for timely approval. Implement additional audits during rollover process to correct administrative gap, which resulted in 2 payment amount errors. Responsible officers: James Dworkin, Chief Financial Officer and Martin Winchester, Chief Human Assets Officer Estimated completion date: March 31, 2024
2022-005
Finding #2023-004 – 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. Criteria: Procurement – Procurement for federal expenditures must follow the requirements of the Uniform Guidance §200.318, Texas Department of Agriculture (TDA) procurement standards, and the School’s procurement policies.. Condition and context: During our testing of 60 transactions subject to procurement, we noted three instances where the School failed to procure three vendors for the Child and Adult Care Food Program in accordance with its policies and procedures. Cause: The finding occurred as a result of the School’s failure to follow its procurement policy. Effect: Failure to follow the School’s procurement policy, Uniform Guidance and TDA procurement standards could result in the School’s purchase of goods or services at a cost greater than obtained if the competitive procurement policy had been utilized. Questioned Costs: Unknown. Recommendation: Management should provide additional training on the procurement policy to staff with purchasing authority. View of responsible officials: Management agrees with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding #2023-004 – 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. Criteria: Procurement – Procurement for federal expenditures must follow the requirements of the Uniform Guidance §200.318, Texas Department of Agriculture (TDA) procurement standards, and the School’s procurement policies.. Condition and context: During our testing of 60 transactions subject to procurement, we noted three instances where the School failed to procure three vendors for the Child and Adult Care Food Program in accordance with its policies and procedures. Cause: The finding occurred as a result of the School’s failure to follow its procurement policy. Effect: Failure to follow the School’s procurement policy, Uniform Guidance and TDA procurement standards could result in the School’s purchase of goods or services at a cost greater than obtained if the competitive procurement policy had been utilized. Questioned Costs: Unknown. Recommendation: Management should provide additional training on the procurement policy to staff with purchasing authority. View of responsible officials: Management agrees with the finding. See Corrective Action Plan.
Finding #2023-004 – Significant Deficiency and Other Non-Compliance. Condition and context: During our testing of 60 transactions subject to procurement, we noted three instances where the School failed to procure three vendors for the Child and Adult Care Food Program in accordance with its policies and procedures. Recommendation: Management should provide additional training on the procurement policy to staff with purchasing authority. Planned corrective action: Review internal and external documentation to verify procedures are aligned with statutory requirements. Engage employees with additional training and support. Responsible officers: James Dworkin, Chief Financial Officer and Layne Fisher, Chief Operating Officer Estimated completion date: February 29, 2024
Finding #2023-004 – 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. Criteria: Procurement – Procurement for federal expenditures must follow the requirements of the Uniform Guidance §200.318, Texas Department of Agriculture (TDA) procurement standards, and the School’s procurement policies.. Condition and context: During our testing of 60 transactions subject to procurement, we noted three instances where the School failed to procure three vendors for the Child and Adult Care Food Program in accordance with its policies and procedures. Cause: The finding occurred as a result of the School’s failure to follow its procurement policy. Effect: Failure to follow the School’s procurement policy, Uniform Guidance and TDA procurement standards could result in the School’s purchase of goods or services at a cost greater than obtained if the competitive procurement policy had been utilized. Questioned Costs: Unknown. Recommendation: Management should provide additional training on the procurement policy to staff with purchasing authority. View of responsible officials: Management agrees with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding #2023-004 – 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. Criteria: Procurement – Procurement for federal expenditures must follow the requirements of the Uniform Guidance §200.318, Texas Department of Agriculture (TDA) procurement standards, and the School’s procurement policies.. Condition and context: During our testing of 60 transactions subject to procurement, we noted three instances where the School failed to procure three vendors for the Child and Adult Care Food Program in accordance with its policies and procedures. Cause: The finding occurred as a result of the School’s failure to follow its procurement policy. Effect: Failure to follow the School’s procurement policy, Uniform Guidance and TDA procurement standards could result in the School’s purchase of goods or services at a cost greater than obtained if the competitive procurement policy had been utilized. Questioned Costs: Unknown. Recommendation: Management should provide additional training on the procurement policy to staff with purchasing authority. View of responsible officials: Management agrees with the finding. See Corrective Action Plan.
Finding #2023-004 – Significant Deficiency and Other Non-Compliance. Condition and context: During our testing of 60 transactions subject to procurement, we noted three instances where the School failed to procure three vendors for the Child and Adult Care Food Program in accordance with its policies and procedures. Recommendation: Management should provide additional training on the procurement policy to staff with purchasing authority. Planned corrective action: Review internal and external documentation to verify procedures are aligned with statutory requirements. Engage employees with additional training and support. Responsible officers: James Dworkin, Chief Financial Officer and Layne Fisher, Chief Operating Officer Estimated completion date: February 29, 2024
FAC accepted this audit on March 5, 2025 — management decision was due September 5, 2025.
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: $357,278. 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.
Show full finding ▾Hide full finding ▴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: $357,278. 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.
#2023-003 – Significant Deficiency and Other Non-Compliance. Condition and context: Sampling of internal controls over payroll revealed 7 of the 240 transactions did not have timesheets approved by the employee’s supervisor, and for 2 of the 240 transactions, the employee was paid the incorrect amount.. Recommendation: Reemphasize current policies and procedures to review timesheets, and payroll transactions. Planned corrective action: Current policies and procedures will be reviewed, and alternative approval procedures will be identified for instances when the employee’s direct supervisor is unavailable for timely approval. Implement additional audits during rollover process to correct administrative gap, which resulted in 2 payment amount errors. Responsible officers: James Dworkin, Chief Financial Officer and Martin Winchester, Chief Human Assets Officer Estimated completion date: March 31, 2024
2022-005
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.
Show full finding ▾Hide full finding ▴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.
#2023-003 – Significant Deficiency and Other Non-Compliance. Condition and context: Sampling of internal controls over payroll revealed 7 of the 240 transactions did not have timesheets approved by the employee’s supervisor, and for 2 of the 240 transactions, the employee was paid the incorrect amount.. Recommendation: Reemphasize current policies and procedures to review timesheets, and payroll transactions. Planned corrective action: Current policies and procedures will be reviewed, and alternative approval procedures will be identified for instances when the employee’s direct supervisor is unavailable for timely approval. Implement additional audits during rollover process to correct administrative gap, which resulted in 2 payment amount errors. Responsible officers: James Dworkin, Chief Financial Officer and Martin Winchester, Chief Human Assets Officer Estimated completion date: March 31, 2024
2022-005
Finding #2023-004 – 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. Criteria: Procurement – Procurement for federal expenditures must follow the requirements of the Uniform Guidance §200.318, Texas Department of Agriculture (TDA) procurement standards, and the School’s procurement policies.. Condition and context: During our testing of 60 transactions subject to procurement, we noted three instances where the School failed to procure three vendors for the Child and Adult Care Food Program in accordance with its policies and procedures. Cause: The finding occurred as a result of the School’s failure to follow its procurement policy. Effect: Failure to follow the School’s procurement policy, Uniform Guidance and TDA procurement standards could result in the School’s purchase of goods or services at a cost greater than obtained if the competitive procurement policy had been utilized. Questioned Costs: Unknown. Recommendation: Management should provide additional training on the procurement policy to staff with purchasing authority. View of responsible officials: Management agrees with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding #2023-004 – 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. Criteria: Procurement – Procurement for federal expenditures must follow the requirements of the Uniform Guidance §200.318, Texas Department of Agriculture (TDA) procurement standards, and the School’s procurement policies.. Condition and context: During our testing of 60 transactions subject to procurement, we noted three instances where the School failed to procure three vendors for the Child and Adult Care Food Program in accordance with its policies and procedures. Cause: The finding occurred as a result of the School’s failure to follow its procurement policy. Effect: Failure to follow the School’s procurement policy, Uniform Guidance and TDA procurement standards could result in the School’s purchase of goods or services at a cost greater than obtained if the competitive procurement policy had been utilized. Questioned Costs: Unknown. Recommendation: Management should provide additional training on the procurement policy to staff with purchasing authority. View of responsible officials: Management agrees with the finding. See Corrective Action Plan.
Finding #2023-004 – Significant Deficiency and Other Non-Compliance. Condition and context: During our testing of 60 transactions subject to procurement, we noted three instances where the School failed to procure three vendors for the Child and Adult Care Food Program in accordance with its policies and procedures. Recommendation: Management should provide additional training on the procurement policy to staff with purchasing authority. Planned corrective action: Review internal and external documentation to verify procedures are aligned with statutory requirements. Engage employees with additional training and support. Responsible officers: James Dworkin, Chief Financial Officer and Layne Fisher, Chief Operating Officer Estimated completion date: February 29, 2024
Finding #2023-004 – 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. Criteria: Procurement – Procurement for federal expenditures must follow the requirements of the Uniform Guidance §200.318, Texas Department of Agriculture (TDA) procurement standards, and the School’s procurement policies.. Condition and context: During our testing of 60 transactions subject to procurement, we noted three instances where the School failed to procure three vendors for the Child and Adult Care Food Program in accordance with its policies and procedures. Cause: The finding occurred as a result of the School’s failure to follow its procurement policy. Effect: Failure to follow the School’s procurement policy, Uniform Guidance and TDA procurement standards could result in the School’s purchase of goods or services at a cost greater than obtained if the competitive procurement policy had been utilized. Questioned Costs: Unknown. Recommendation: Management should provide additional training on the procurement policy to staff with purchasing authority. View of responsible officials: Management agrees with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding #2023-004 – 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. Criteria: Procurement – Procurement for federal expenditures must follow the requirements of the Uniform Guidance §200.318, Texas Department of Agriculture (TDA) procurement standards, and the School’s procurement policies.. Condition and context: During our testing of 60 transactions subject to procurement, we noted three instances where the School failed to procure three vendors for the Child and Adult Care Food Program in accordance with its policies and procedures. Cause: The finding occurred as a result of the School’s failure to follow its procurement policy. Effect: Failure to follow the School’s procurement policy, Uniform Guidance and TDA procurement standards could result in the School’s purchase of goods or services at a cost greater than obtained if the competitive procurement policy had been utilized. Questioned Costs: Unknown. Recommendation: Management should provide additional training on the procurement policy to staff with purchasing authority. View of responsible officials: Management agrees with the finding. See Corrective Action Plan.
Finding #2023-004 – Significant Deficiency and Other Non-Compliance. Condition and context: During our testing of 60 transactions subject to procurement, we noted three instances where the School failed to procure three vendors for the Child and Adult Care Food Program in accordance with its policies and procedures. Recommendation: Management should provide additional training on the procurement policy to staff with purchasing authority. Planned corrective action: Review internal and external documentation to verify procedures are aligned with statutory requirements. Engage employees with additional training and support. Responsible officers: James Dworkin, Chief Financial Officer and Layne Fisher, Chief Operating Officer Estimated completion date: February 29, 2024
FAC accepted this audit on December 13, 2022 — management decision was due June 13, 2023.
Finding #2022-005 ? Significant Deficiency and Other Non-Compliance Applicable federal programs: U. S. Department of Education Assistance Listing #: 84.165 ? Magnet Schools Assistance Contract Number: U165A170044 U. S. Department of Education Passed through Texas Education Agency Assistance Listing #: 84.010 ? Title I Grants to Local Educational Agencies Contract Numbers: 21610141108807; 21610101108807; 226101011008807; 22610141108807 Assistance Listing #: 84.287 ? Twenty-First Century Community Learning Centers Contract Numbers: 226950267110025; 216950247110016; 216950267110025 Assistance Listing #: 84.027 ? Special Education Grants to States Contract Numbers: 216600011088076000; 226600011088076000 Criteria: Effective internal control over payroll requires that appropriate documentation of approved salaries or pay rates be obtained and retained, and timesheets be approved by the employee?s supervisor. Additionally, the School?s policies include review of the payroll register by the compensation department prior to payroll being processed. Condition and context: During our testing of internal controls over payroll and compliance, we noted the following: ? No documentation of approved pay rate: - Title I Grants to Local Educational Agencies ? 1 of 40 employees tested - Magnet Schools Assistance ? 1 of 40 employees tested ? Timesheet not approved by supervisor: - Magnet Schools Assistance ? 1 of 11 hourly employees tested - Twenty-First Century Community Learning Centers ? 3 of 36 hourly employees tested ? No semi-annual certification of work performed: - Special Education Grants to States ? 1 out of 40 employees tested In our testing of the approval of the payroll registers by the compensation department, we noted 2 of the 13 payroll registers tested for the School were not reviewed and approved by the compensation department. Questioned costs: $8,598 Cause and effect: Same as finding #2022-002. Recommendation: Same as finding #2022-002. View of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding #2022-005 ? Significant Deficiency and Other Non-Compliance Applicable federal programs: U. S. Department of Education Assistance Listing #: 84.165 ? Magnet Schools Assistance Contract Number: U165A170044 U. S. Department of Education Passed through Texas Education Agency Assistance Listing #: 84.010 ? Title I Grants to Local Educational Agencies Contract Numbers: 21610141108807; 21610101108807; 226101011008807; 22610141108807 Assistance Listing #: 84.287 ? Twenty-First Century Community Learning Centers Contract Numbers: 226950267110025; 216950247110016; 216950267110025 Assistance Listing #: 84.027 ? Special Education Grants to States Contract Numbers: 216600011088076000; 226600011088076000 Criteria: Effective internal control over payroll requires that appropriate documentation of approved salaries or pay rates be obtained and retained, and timesheets be approved by the employee?s supervisor. Additionally, the School?s policies include review of the payroll register by the compensation department prior to payroll being processed. Condition and context: During our testing of internal controls over payroll and compliance, we noted the following: ? No documentation of approved pay rate: - Title I Grants to Local Educational Agencies ? 1 of 40 employees tested - Magnet Schools Assistance ? 1 of 40 employees tested ? Timesheet not approved by supervisor: - Magnet Schools Assistance ? 1 of 11 hourly employees tested - Twenty-First Century Community Learning Centers ? 3 of 36 hourly employees tested ? No semi-annual certification of work performed: - Special Education Grants to States ? 1 out of 40 employees tested In our testing of the approval of the payroll registers by the compensation department, we noted 2 of the 13 payroll registers tested for the School were not reviewed and approved by the compensation department. Questioned costs: $8,598 Cause and effect: Same as finding #2022-002. Recommendation: Same as finding #2022-002. View of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2022-005 ? Significant Deficiency and Other Non-Compliance Applicable federal programs: U. S. Department of Education Assistance Listing #: 81.165 ? Magnet Schools Assistance Contract Number: U165A170044 U. S. Department of Education Passed through Texas Education Agency Assistance Listing #: 84.010 ? Title I Grants to Local Education Agencies Contract Numbers: 21610141108807; 21610101108807; 226101011008807; 22610141108807 Assistance Listing #: 84.287 Twenty-First Century Community Learning Centers Contract Numbers: 226950267110025; 216950247110016; 216950267110025 Assistance Listing #: 84.027 ? Special Education Grants to States Contract Numbers: 216600011088076000; 226600011088076000 Condition and context: During our testing of internal controls over payroll and compliance we noted the following: ? No documentation of approved pay rate: - Title I Grants to Local Educational Agencies ? 1 of 40 employees tested - Magnet Schools Assistance ? 1 of 40 employees tested ? Timesheet not approved by supervisor: - Magnet Schools Assistance ? 1 of 11 hourly employees tested - Twenty-First Century Community Learning Centers ? 3 of 36 hourly employees tested ? No semi-annual certification of work performed: - Special Education Grants to States ? 1 out of 40 employees tested In our testing of the approval of the payroll registers by the compensation department, we noted 2 of the 13 payroll registers tested for the School were not reviewed and approved by the compensation department. Recommendation: Same as finding #2022-002. Planned corrective action: The Business Office will retrain the staff with duties and responsibilities over payroll in the current policies and procedures to ensure the maintenance of documentation of approved payrate, review of timesheets and semi-annual certifications, and the review of payroll registers. Business Office staff will review source and supporting records to ensure that the required documentation was created and is being maintained. The Senior Vice President of Finance/Controller and Managing Director of Accounting will randomly inspect records to validate the adequacy and completeness of the source and supporting records. Responsible officers: Brittany Perkins, VP of Finance Development Compliance; Stephen Parmer, VP of Finance Operations; Jennifer Meer, VP of Compensation and Benefits; Aybeth Martinez, Director of Payroll; Carlo Hershberger, Senior Vice President of Finance/Controller; Guadalupe Hinojosa, Managing Director of Accounting Estimated completion date: June 30, 2023
FAC accepted this audit on December 15, 2021 — management decision was due June 15, 2022.
Finding #2021-002 ? Significant Deficiency Applicable federal programs: U. S. Department of Agriculture Child and Adult Care Food Program Assistance Listing Number: 10.558 Pass-through Entity Identifying Number: 176TX332N1099 U. S. Department of Education Charter Schools Assistance Listing Number: 84.282 Pass-through Entity Identifying Numbers: U282M160009, U282M170025, U282M190022, S282M200009, U282A170018 Twenty-First Century Community Learning Centers Assistance Listing Number: 84.287 Pass-through Entity Identifying Numbers: 206950247110016, 206950267110025, 216950247110016, 216950267110025 Education Stabilization Fund Assistance Listing Number: 84.425 Pass-through Entity Identifying Number: 20521001108807 Criteria: Management is responsible for the design, implementation, and maintenance of internal controls to ensure that expenses are recognized in the Schedule of Expenditures of Federal Awards (SEFA) in the period the goods or services are received in accordance with generally accepted accounting principles. A lack of effective internal control over the expense reporting process could result in errors in grant billings or the SEFA that are not detected and corrected on a timely basis. Condition and context: Same as finding #2021-001. Cause and effect: Same as finding #2021-001. Recommendation: Same as finding #2021-001. View of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding #2021-002 ? Significant Deficiency Applicable federal programs: U. S. Department of Agriculture Child and Adult Care Food Program Assistance Listing Number: 10.558 Pass-through Entity Identifying Number: 176TX332N1099 U. S. Department of Education Charter Schools Assistance Listing Number: 84.282 Pass-through Entity Identifying Numbers: U282M160009, U282M170025, U282M190022, S282M200009, U282A170018 Twenty-First Century Community Learning Centers Assistance Listing Number: 84.287 Pass-through Entity Identifying Numbers: 206950247110016, 206950267110025, 216950247110016, 216950267110025 Education Stabilization Fund Assistance Listing Number: 84.425 Pass-through Entity Identifying Number: 20521001108807 Criteria: Management is responsible for the design, implementation, and maintenance of internal controls to ensure that expenses are recognized in the Schedule of Expenditures of Federal Awards (SEFA) in the period the goods or services are received in accordance with generally accepted accounting principles. A lack of effective internal control over the expense reporting process could result in errors in grant billings or the SEFA that are not detected and corrected on a timely basis. Condition and context: Same as finding #2021-001. Cause and effect: Same as finding #2021-001. Recommendation: Same as finding #2021-001. View of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2021-001 and #2021-002 ? Significant Deficiency Condition and context: During our testing for proper accounts payable cut-off of 30 disbursements processed subsequent to year end, we identified 4 disbursements, which included invoices not accrued at June 30, 2021, although the goods and services were received in fiscal year 2021. The 4 disbursements included were payment for 24 invoices of which 9 invoices for approximately $1,976,000 should have been accrued. Recommendation: Provide additional training for accounts payable staff on the School?s policy for accounts payable cut-off and supplement current procedures with additional reviews of significant disbursements made subsequent to the accounting period to ensure proper recognition in the period the expense is incurred. Planned corrective action: The Business Office will establish supplemental internal control procedures with additional reviews of significant disbursements made subsequent to the accounting period to ensure proper recognition in the period the expense is incurred. The Business Office will also develop a Standard Operating Procedure (SOP) for completing the receiving process. This SOP will outline actions for documenting physical date of receipt, collecting proper receiving documents, and completing receiving in the financial system. The Business Office will provide training to all staff with purchasing authority on the proper procedures for receiving as detailed in the SOP and additional training for the accounts payable staff on the School?s policy for accounts payable cut-off. Responsible officers: Carlo Hershberger, Senior Vice President of Finance/Controller; Ashley Westbrook, Managing Director of Procurement; Martha Arellano, Director of Accounts Payable; Guadalupe Hinojosa, Director of Accounting Estimated completion date: April 30, 2022
FAC accepted this audit on December 17, 2020 — management decision was due June 17, 2021.
Finding #2020-001 ? Significant Deficiency and Other Noncompliance Applicable federal programs: U. S. Department of Agriculture Passed through Texas Department of Agriculture Child Nutrition Cluster CFDA #10.553, 10.555 Contract Number: 201919N109946, 202020N109946 U. S. Department of Education Passed through Texas Education Agency Special Education Grants to States CFDA #84.027 Contract Number: 196600011088076000, 206600011088076600 U. S. Department of Education Magnet Schools Assistance CFDA #84.165 Contract Number: U165A170044 Criteria: Procurement ? Procurement for federal expenditures must follow the requirements of the Uniform Guidance ?200.318, Texas Department of Agriculture (TDA) procurement standards, and the School?s procurement policies. Condition and context: During our testing of 72 transactions subject to procurement, we noted the following procurement exceptions: ? During our testing of 1 kitchen equipment repair service expenditure for the Child Nutrition Cluster program, we noted that small purchase procurement procedures were not performed as the annual purchases were greater than $10,000 but less than the TDA Small Purchase Threshold of $50,000. ? During our testing of 2 waste service payments and 1 food purchase for the Child Nutrition Cluster program, we noted that competitive procurement procedures were not performed as the annual purchases were greater than the TDA Small Purchase Threshold of $50,000. ? During our testing of 2 contract service payments for the Special Education Grants to States program and Magnet Schools Assistance program, we noted that small purchase procurement procedures were not performed as the annual purchases were greater than $10,000 but less than the Simplified Purchase Threshold of $250,000. Cause: The finding occurred as a result of the School?s failure to follow its procurement policy. Effect: Failure to follow the School?s procurement policy, Uniform Guidance and TDA procurement standards could result in the School?s purchase of goods or services at a cost greater than obtained if the competitive procurement policy had been utilized. Questioned costs: Unknown Recommendation: Management should provide additional training on the procurement policy to staff with purchasing authority. View of responsible officials: Management agrees with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding #2020-001 ? Significant Deficiency and Other Noncompliance Applicable federal programs: U. S. Department of Agriculture Passed through Texas Department of Agriculture Child Nutrition Cluster CFDA #10.553, 10.555 Contract Number: 201919N109946, 202020N109946 U. S. Department of Education Passed through Texas Education Agency Special Education Grants to States CFDA #84.027 Contract Number: 196600011088076000, 206600011088076600 U. S. Department of Education Magnet Schools Assistance CFDA #84.165 Contract Number: U165A170044 Criteria: Procurement ? Procurement for federal expenditures must follow the requirements of the Uniform Guidance ?200.318, Texas Department of Agriculture (TDA) procurement standards, and the School?s procurement policies. Condition and context: During our testing of 72 transactions subject to procurement, we noted the following procurement exceptions: ? During our testing of 1 kitchen equipment repair service expenditure for the Child Nutrition Cluster program, we noted that small purchase procurement procedures were not performed as the annual purchases were greater than $10,000 but less than the TDA Small Purchase Threshold of $50,000. ? During our testing of 2 waste service payments and 1 food purchase for the Child Nutrition Cluster program, we noted that competitive procurement procedures were not performed as the annual purchases were greater than the TDA Small Purchase Threshold of $50,000. ? During our testing of 2 contract service payments for the Special Education Grants to States program and Magnet Schools Assistance program, we noted that small purchase procurement procedures were not performed as the annual purchases were greater than $10,000 but less than the Simplified Purchase Threshold of $250,000. Cause: The finding occurred as a result of the School?s failure to follow its procurement policy. Effect: Failure to follow the School?s procurement policy, Uniform Guidance and TDA procurement standards could result in the School?s purchase of goods or services at a cost greater than obtained if the competitive procurement policy had been utilized. Questioned costs: Unknown Recommendation: Management should provide additional training on the procurement policy to staff with purchasing authority. View of responsible officials: Management agrees with the finding. See Corrective Action Plan.
Finding #2020-001 ? Significant Deficiency and Other Noncompliance Recommendation: Management should provide additional training on the procurement policy to staff with purchasing authority. Planned corrective action: The Business Office will provide additional training to staff with purchasing authority on the purchasing policy. Responsible officer: Carlo Hershberger, Senior Vice President of Finance/Controller Estimated completion date: January 31, 2021
FAC accepted this audit on October 3, 2019 — management decision was due April 3, 2020.
FAC accepted this audit on October 3, 2018 — management decision was due April 3, 2019.
FAC accepted this audit on September 18, 2017 — management decision was due March 18, 2018.
FAC accepted this audit on September 6, 2016 — management decision was due March 6, 2017.
GSA_MIGRATION
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