IDEA PUBLIC SCHOOLS

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.

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.

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 #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.

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.