BRILLANTE ACADEMY: single-audit findings

BRILLANTE ACADEMY

MISSION, TX

The FY2024 single audit reports 1 finding: 1 significant deficiency.

No FY2025 single audit on file as of October 30, 2026. For the fiscal year ending June 30, 2025, it was due March 31, 2026, 213 days earlier. It is expected because the FY2024 audit reported $825,639 in federal spending; an organization whose federal spending fell below the threshold would not need one.

Score: 3 of 100 (FY2024 audit)

The sum of eight parts, each read from the audit. How the score works.

Part	Rule	Points	Max
Material weaknesses	8 points each	0	24
Significant deficiencies	3 points each	3	9
Repeat findings	5 points each	0	15
Longest repeat chain	2 years 3, 3 years 6, 4 years 9, 5+ years 12	0	12
Modified major-program opinions	qualified 8 each; any adverse or disclaimer 15	0	15
Questioned costs	known amount of $25,000 or more, by share and dollars	0	15
Going concern	auditor included a going-concern paragraph	0	5
Prior-year lateness	prior-year audit late or not filed, scored only with a finding	0	5
Score		3	100

Federal funding, FY2024

$825,639 in federal awards spent, across 6 programs. Largest funding agencies:

Agency	Spent
Department of Education	$702,239
Department of Agriculture	$123,400

FY2024 audit

FAC record: 2024-06-GSAFAC-0000068891
Fiscal year end: June 30, 2024
Accepted by FAC: December 4, 2024
Federal spending: $825,639 · 6 programs
Major programs: 1
Score: 3 of 100

Finding 2024-002

significant deficiencyother matters

Program: CHARTER SCHOOLS (84.282)
Compliance requirement: Procurement and suspension and debarment
FAC record: FY2024 audit on fac.gov

Finding text from the filing

Finding #2024-002 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Education, Passed through Texas Education Agency, Charter Schools, Assistance Listing # 84.282A, Contract Number: S282A200011, Contract Year: 01/16/23 – 09/30/25. Criteria: Procurement – Nonprofit organizations are required to conduct procurement transactions in a manner providing full and open competition consistent with procurement standards prescribed in Uniform Guidance, and the Texas Education Code, Section 12.1053, and conform to federal and state laws and regulations and other contractual requirements. Uniform Guidance and the Texas Education Code require obtaining competitive quotes for purchases over the Micro-purchase Threshold, as defined by the nonprofit organization’s written policy, which is $10,000 for Brillante. Additionally, state and federal regulations require that local education agencies have controls in place to prevent contracting with parties that are suspended or debarred. Condition and context: Same as Finding #2024-001. Cause: Same as Finding #2024-001. Effect: Same as Finding #2024-001. Questioned costs: Unknown. Recommendation: Same as Finding #2024-001. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.