EIN: 746014573
UEI: WKPMMD1B1NY5
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 20, 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 20, 2026, which was (1 day ago).
What is a management decision? →A procurement transaction was executed with Southwest Equipment Inc., DBA, through the Buy Board cooperative purchasing program. The total purchase amount exceeded the simplified acquisition threshold of $250,000. It was noted that no independent cost estimate or cost-priced analysis was conducted prior to the procurement for federally funded transactions, and the vendor was not properly procured under an approved method. Cause: The processes and controls in place relating to procurement did not properly address the requirements for thresholds set by 2 CFR 200.320. Effect: Although the expense was allowable, federal funds were expended without the appropriate procurement requirements being met. Internal controls over compliance failed, resulting in an instance of material noncompliance. Questioned Cost: $519,736 Effect: The District will have to correct the reporting and allowance of expenditures related to the incorrect procurement. Repeat Finding: The finding is not a repeat finding. Recommendation: The District should reevaluate the existing process and related control to ensure that the proper procurement methods and conditions are met in accordance with 2 CFR 200.320. View of Responsible Officials: Management agrees with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2025-001 Material Weakness in Internal Control over Compliance and Other Matters, and Material Noncompliance Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number(s): 10.553, 10.555, 10.559 Compliance Requirement: Procurement Award Period: 2024-2025 Criteria or Specific Requirement: 2 CFR 200.320 requires that procurement meet specified conditions, and a proper procurement method used, when a recipient of grant funds expends over a certain dollar amount. When the amount expended is at or above the Simplified Acquisition Threshold of $250,000, approved procurement methods include sealed bid, competitive proposal, or non-competitive proposal (sole source). An independent estimate and a cost/price analysis must be completed to support the procurement. Condition: A procurement transaction was executed with Southwest Equipment Inc., DBA, through the Buy Board cooperative purchasing program. The total purchase amount exceeded the simplified acquisition threshold of $250,000. It was noted that no independent cost estimate or cost-priced analysis was conducted prior to the procurement for federally funded transactions, and the vendor was not properly procured under an approved method. Cause: The processes and controls in place relating to procurement did not properly address the requirements for thresholds set by 2 CFR 200.320. Effect: Although the expense was allowable, federal funds were expended without the appropriate procurement requirements being met. Internal controls over compliance failed, resulting in an instance of material noncompliance. Questioned Cost: $519,736 Effect: The District will have to correct the reporting and allowance of expenditures related to the incorrect procurement. Repeat Finding: The finding is not a repeat finding. Recommendation: The District should reevaluate the existing process and related control to ensure that the proper procurement methods and conditions are met in accordance with 2 CFR 200.320. View of Responsible Officials: Management agrees with the finding. See Corrective Action Plan.
Finding 2025-001 Material Weakness in Internal Control over Compliance and Other Matters, and Material Noncompliance Corrective Action Plan: The observed finding was the result of inadequate staff training on the proper School Nutrition Procurement (SNP) guidelines. Newly responsible staff have attended multiple training sessions and are now fully aware of proper SNP procurement procedures. Stricter internal controls are being implemented to prevent recurrence and regular planning and forecast meetings will be held with the school nutrition team. Moving forward, The Sr Director of Purchasing and Materials Management will ensure purchases will be forecast and an analysis completed yearly. For all estimated purchases of $50,000 or more in Child Nutrition Programs, new Requests for Proposals (RFPs) will be created, or purchases will be made through a USDA-approved purchasing cooperative RFP, as applicable. New RFPswill be developed after reviewing cost estimates, product requirements, and specifications, in accordance with the approved formal procurement guidelines found in 2 CFR 200.320(b), 7 CFR Part 210.19(e), and Section 17 of the NSLP Administrator’s Reference Manual (ARM). The resulting contract awards will be annual with optional renewals and contracts will be managed and records retained per Sections 16 and 30 of the NSLP ARM to ensure compliance. Responsible Officials: Leander ISD Management Anticipated Date of Completion: November 2025
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 23, 2018. 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 July 23, 2018, which was (2951 days ago).
What is a management decision? →GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
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