EIN: 751705292
UEI: QJJDMZP4K6D7
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 4, 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 4, 2026 (23 days ago).
What is a management decision? →During reporting testing for federal grants, 4 out of 4 monthly claims for reimbursements did not have documented support of review and approval prior to the claim being submitted.Cause: The School did not have a standard procedure in place to document management’s review and approval for monthly claims for reimbursements.Effect: The School’s reporting of monthly claims for reimbursement are not fully documented in accordance with internal control procedures over compliance.Questioned Costs: None.Recommendation: Management should implement controls to ensure related documentation of approval for all monthly claims for reimbursement prior to submission.
Show full finding ▾Hide full finding ▴Finding 2025-001: Reporting – Significant deficiency in internal controls over compliance.Child Nutrition Cluster, ALN 10.553/10.555Criteria: Section 200 of the Code of Federal Regulations requires recipients to implement robust internal controls to ensure compliance for all required reporting submissions.Condition: During reporting testing for federal grants, 4 out of 4 monthly claims for reimbursements did not have documented support of review and approval prior to the claim being submitted.Cause: The School did not have a standard procedure in place to document management’s review and approval for monthly claims for reimbursements.Effect: The School’s reporting of monthly claims for reimbursement are not fully documented in accordance with internal control procedures over compliance.Questioned Costs: None.Recommendation: Management should implement controls to ensure related documentation of approval for all monthly claims for reimbursement prior to submission.
Finding 2025-001: Reporting – Significant deficiency in internal controls over compliance. Management Response: The District’s Child Nutrition Assistant Director (AD) prepared the claims data submitted into the Tx-UNPS System to receive Child Nutrition federal funding. The claims data was submitted without management approval. The District will implement procedures to ensure that monthly claim reports are reviewed by the Chief Operations Officer (COO) prior to being submitted into Tx-UNPS System. The AD will prepare the claims report documentation, which includes the point of sale and attendance reports. The claims report and supporting documentation will be emailed to the COO. Once the reports are reviewed and determined to be accurate, the COO will email approval. Once the AD receives approval via email from the COO, the email will be printed or digitally saved with the claims reports. The AD will submit claims data into the Tx-UNPS System and print the NSLP Claim for Reimbursement Summary. The Summary will be sent to the COO for confirmation. The new process will begin in October 2025.
During allowable cost testing for nonpayroll expenditures 1 out of 9 samples tested did not have documentation of prior approval for the expense.Cause: Control activities were not fully documented in accordance with the School’s internal control procedures over compliance.Questioned Costs: None.Recommendation: Management should ensure that controls are followed related to documentation of prior approval for expenses.
Show full finding ▾Hide full finding ▴Finding 2025-002: Allowable cost-Significant deficiency in internal controls over compliance.Child Nutrition Cluster, ALN 10.553/10.555Criteria: Section 200 of the Code of Federal Regulations requires recipients to implement robust internal controls to ensure compliance with allowable cost principles.Condition: During allowable cost testing for nonpayroll expenditures 1 out of 9 samples tested did not have documentation of prior approval for the expense.Cause: Control activities were not fully documented in accordance with the School’s internal control procedures over compliance.Questioned Costs: None.Recommendation: Management should ensure that controls are followed related to documentation of prior approval for expenses.
Finding 2025-002: Allowable cost-Significant deficiency in internal controls over compliance. Management Response The District purchased supplies on the District credit card. There was no purchasing requisition entered or approval prior to making the purchase. The District conducted procurement training in August 2025. The District will conduct another training in October 2025 to discuss procurement requirements regarding credit card purchases. If a credit card purchase is made without a requisition, the accounts payable staff will notify the management prior to the credit card payment.
FAC accepted this audit on February 8, 2021 — management decision was due August 8, 2021.
Due to the pandemic during the months of April and May, The Charter School served meals to students in a drive up grab and go manner. Staff at each campus utilized manual meal count sheets to record meals served to students. The written meal count sheets did not agree to the summary of meal counts and did not fully support the submitted claim. Manual meal count sheets were not reviewed and approved by a supervisor. Possible Asserted Effect: The internal control objectives are compromised and may not provide for the timely detection and correction of errors. Cause: Internal controls over the food program manual meal count process are not properly designed and implemented to ensure the accuracy and completeness of meal counts. Perspective: During the pandemic, The Charter School was not able to utilize the Nutrikids electronic meal count system. A manual count sheet system had to be quickly developed and implemented. Drive up grab and go lines of students in cars created additional challenges as staff focused on delivering the meals to students in a safe manner. Recommendation: We recommend the Charter School design and implement internal controls and processes to properly document manually counted meals served to students in emergency situations. This includes written documentation to support the meal count such as count sheets and reconciliations. Manual meal count sheets should be reviewed and signed by the Child Nutrition Manager and submitted to a Supervisor for review and approval. Management?s Response: Additional internal controls have been put in place for meal counts that now require validation by the Child Nutrition Manager, Director of Student Services, and Business Manager. In an effort to strengthen the internal knowledge base and expertise within Advantage Academy, the Child Nutrition Manager will meet with Region 10 Coordinator of Child Nutrition to discuss and implement best practices to establish the highest level of controls for manual meal counts. All Child Nutrition staff will attend additional training to ensure the accuracy and completeness of all documentation. Child Nutrition Manager will review documentation in collaboration with Child Nutrition Assistant to validate the accuracy of documentation prior to submitting to the Director of Student Services. The Director of Student Services will sign off on accuracy before submitting information to the Business Manager. The Business Manager will perform a final review and validation of information before approving the final claim to be submitted by Child Nutrition Manager.
Show full finding ▾Hide full finding ▴2020-002: Internal Controls over Food Program Manual Meal Count Process Criteria: Internal controls over the food program manual meal count process should be designed and implemented to ensure that the meal count is properly documented to reflect meals served to students. Condition: Due to the pandemic during the months of April and May, The Charter School served meals to students in a drive up grab and go manner. Staff at each campus utilized manual meal count sheets to record meals served to students. The written meal count sheets did not agree to the summary of meal counts and did not fully support the submitted claim. Manual meal count sheets were not reviewed and approved by a supervisor. Possible Asserted Effect: The internal control objectives are compromised and may not provide for the timely detection and correction of errors. Cause: Internal controls over the food program manual meal count process are not properly designed and implemented to ensure the accuracy and completeness of meal counts. Perspective: During the pandemic, The Charter School was not able to utilize the Nutrikids electronic meal count system. A manual count sheet system had to be quickly developed and implemented. Drive up grab and go lines of students in cars created additional challenges as staff focused on delivering the meals to students in a safe manner. Recommendation: We recommend the Charter School design and implement internal controls and processes to properly document manually counted meals served to students in emergency situations. This includes written documentation to support the meal count such as count sheets and reconciliations. Manual meal count sheets should be reviewed and signed by the Child Nutrition Manager and submitted to a Supervisor for review and approval. Management?s Response: Additional internal controls have been put in place for meal counts that now require validation by the Child Nutrition Manager, Director of Student Services, and Business Manager. In an effort to strengthen the internal knowledge base and expertise within Advantage Academy, the Child Nutrition Manager will meet with Region 10 Coordinator of Child Nutrition to discuss and implement best practices to establish the highest level of controls for manual meal counts. All Child Nutrition staff will attend additional training to ensure the accuracy and completeness of all documentation. Child Nutrition Manager will review documentation in collaboration with Child Nutrition Assistant to validate the accuracy of documentation prior to submitting to the Director of Student Services. The Director of Student Services will sign off on accuracy before submitting information to the Business Manager. The Business Manager will perform a final review and validation of information before approving the final claim to be submitted by Child Nutrition Manager.
Additional internal controls have been put in place for meal counts that now require validation by the Child Nutrition Manager, Director of Student Services, and Business Manager. In an effort to strengthen the internal knowledge base and expertise within Advantage Academy, the Child Nutrition Manager will meet with Region 10 Coordinator of Child Nutrition to discuss and implement best practices to establish the highest level of controls for manual meal counts. All Child Nutrition staff will attend additional training to ensure the accuracy and completeness of all documentation. Child Nutrition Manager will review documentation in collaboration with Child Nutrition Assistant to validate the accuracy of documentation prior to submitting to the Director of Student Services. The Director of Student Services will sign off on accuracy before submitting information to the Business Manager. The Business Manager will perform a final review and validation of information before approving the final claim to be submitted by Child Nutrition Manager.
The monthly food program reimbursement claim forms are not reviewed and approved by a supervisor. Possible Asserted Effect: The internal control objectives are compromised and may not provide for the timely detection and correction of errors. Cause: Internal controls over the food program reimbursement claim forms are not properly designed and implemented to ensure the accuracy and completeness of reimbursement claim. Perspective: The Charter School had a Child Nutrition Manager for many years and relied on the position instead of internal controls to detect errors. Stronger internal controls and training for current staff will assist in the process. Recommendation: Design and implement controls and processes to accurately prepare and submit meal reimbursement claims, including a documented review and approval of the reimbursement claim by a supervisor. Management?s Response: The Child Nutrition Manager will review documentation in collaboration with Child Nutrition Assistant to validate the accuracy and completeness of documentation prior to submitting to the Director of Student Services. The Director of Student Services will sign off on accuracy before submitting information to the Business Manager. The Business Manager will perform a final review and validation of information before approving the final claim to be submitted by Child Nutrition Manager.
Show full finding ▾Hide full finding ▴2020-003: Internal Controls over Food Program Reimbursement Claim Criteria: Internal controls over the food program reimbursement claim should include a review and approval of the reimbursement claim form and detail by a supervisor to ensure that the claim is complete and accurate. Condition: The monthly food program reimbursement claim forms are not reviewed and approved by a supervisor. Possible Asserted Effect: The internal control objectives are compromised and may not provide for the timely detection and correction of errors. Cause: Internal controls over the food program reimbursement claim forms are not properly designed and implemented to ensure the accuracy and completeness of reimbursement claim. Perspective: The Charter School had a Child Nutrition Manager for many years and relied on the position instead of internal controls to detect errors. Stronger internal controls and training for current staff will assist in the process. Recommendation: Design and implement controls and processes to accurately prepare and submit meal reimbursement claims, including a documented review and approval of the reimbursement claim by a supervisor. Management?s Response: The Child Nutrition Manager will review documentation in collaboration with Child Nutrition Assistant to validate the accuracy and completeness of documentation prior to submitting to the Director of Student Services. The Director of Student Services will sign off on accuracy before submitting information to the Business Manager. The Business Manager will perform a final review and validation of information before approving the final claim to be submitted by Child Nutrition Manager.
The Child Nutrition Manager will review documentation in collaboration with Child Nutrition Assistant to validate the accuracy and completeness of documentation prior to submitting to the Director of Student Services. The Director of Student Services will sign off on accuracy before submitting information to the Business Manager. The Business Manager will perform a final review and validation of information before approving the final claim to be submitted by Child Nutrition Manager.
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