FAC Explorer

Audit 16152

FY End
2022-06-30
Total Expended
$1.67M
Findings
8
Programs
18
Organization: Seven Hills Preparatory Academy Charter School No.4159 (MN)
Year: 2022 Accepted: 2022-12-11
Auditor: Bergankdv LTD

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
12091 2022-001 Significant Deficiency - L
12092 2022-001 Significant Deficiency - L
12093 2022-001 Significant Deficiency - L
12094 2022-001 Significant Deficiency - L
588533 2022-001 Significant Deficiency - L
588534 2022-001 Significant Deficiency - L
588535 2022-001 Significant Deficiency - L
588536 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
10.555 Type A Lunch $559,090 Yes 1
84.425 Covid 19 - Esser II 90% Formula $341,234 - 0
10.553 School Breakfast Program $218,104 Yes 1
84.027 Idea Part B Section 611 $149,598 - 0
84.010 Title I Grants to Local Educational Agencies $101,466 - 0
84.425 Covid 19 - Esser III 90% Formula $45,526 - 0
84.027 Covid 19 - Arp Ide Part B Section 611 $42,429 - 0
84.425 Covid 19 - Expanded Summer Learning $42,360 - 0
93.323 Covid 19 Minnesota Covid-19 Testing $40,000 - 0
84.027 Idea Part B Section 611 Ceis $27,931 - 0
10.555 Commodities Programs $25,969 Yes 1
84.367 Title II Part A $24,105 - 0
84.365 Title III Part A $17,322 - 0
84.424 Title IV Part A $12,099 - 0
84.027 Covid 19 - Arp Idea Part B Ceis $8,263 - 0
21.027 Covid 19 American Rescue Plan $5,502 - 0
10.559 Covid 19 - Summer Food Service $4,457 Yes 1
10.649 Noncompetitive Local Level P-Ebt Cost Reimbursement Grant $1,195 - 0

Contacts

Name Title Type
CM3JDAPGMAK5 Nichole Schmidt Auditee
6123973256 Andrew Grice Auditor
No contacts on file

Notes to SEFA

Title: Pass-Through Grant Numbers Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the Academy and is presented on the modified accrual basis of accounting. The information in this Schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of the modified accrual basis financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. All pass-through entities listed above use the same Assistance Listing numbers as the federal grantors to identify these grants and have not assigned any additional identifying numbers.
Title: Inventory Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the Academy and is presented on the modified accrual basis of accounting. The information in this Schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of the modified accrual basis financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Inventories of commodities donated by the U.S. Department of Agriculture are recorded at market value in the Food Service Fund as inventory. Revenue and expenditures are recorded when commodities are used.

Finding Details

Finding 2022-001
Audit Finding 2022-001 Criteria or Specific Requirement: Internal control that assures all requests for reimbursement are properly processed. Condition: During our audit, we noted the Academy did not have sufficient supporting documentation for the meal reimbursement submissions. Context: The Academy could have been requesting reimbursements at incorrect amounts. Effect: The reimbursements from the federal government could be misstated. Cause: Academy personnel did not ensure that meal reimbursement submissions had sufficient supporting documentation. Recommendation: Administration will ensure sufficient backup documentation is available.
Finding 2022-001
Audit Finding 2022-001 Criteria or Specific Requirement: Internal control that assures all requests for reimbursement are properly processed. Condition: During our audit, we noted the Academy did not have sufficient supporting documentation for the meal reimbursement submissions. Context: The Academy could have been requesting reimbursements at incorrect amounts. Effect: The reimbursements from the federal government could be misstated. Cause: Academy personnel did not ensure that meal reimbursement submissions had sufficient supporting documentation. Recommendation: Administration will ensure sufficient backup documentation is available.
Finding 2022-001
Audit Finding 2022-001 Criteria or Specific Requirement: Internal control that assures all requests for reimbursement are properly processed. Condition: During our audit, we noted the Academy did not have sufficient supporting documentation for the meal reimbursement submissions. Context: The Academy could have been requesting reimbursements at incorrect amounts. Effect: The reimbursements from the federal government could be misstated. Cause: Academy personnel did not ensure that meal reimbursement submissions had sufficient supporting documentation. Recommendation: Administration will ensure sufficient backup documentation is available.
Finding 2022-001
Audit Finding 2022-001 Criteria or Specific Requirement: Internal control that assures all requests for reimbursement are properly processed. Condition: During our audit, we noted the Academy did not have sufficient supporting documentation for the meal reimbursement submissions. Context: The Academy could have been requesting reimbursements at incorrect amounts. Effect: The reimbursements from the federal government could be misstated. Cause: Academy personnel did not ensure that meal reimbursement submissions had sufficient supporting documentation. Recommendation: Administration will ensure sufficient backup documentation is available.
Finding 2022-001
Audit Finding 2022-001 Criteria or Specific Requirement: Internal control that assures all requests for reimbursement are properly processed. Condition: During our audit, we noted the Academy did not have sufficient supporting documentation for the meal reimbursement submissions. Context: The Academy could have been requesting reimbursements at incorrect amounts. Effect: The reimbursements from the federal government could be misstated. Cause: Academy personnel did not ensure that meal reimbursement submissions had sufficient supporting documentation. Recommendation: Administration will ensure sufficient backup documentation is available.
Finding 2022-001
Audit Finding 2022-001 Criteria or Specific Requirement: Internal control that assures all requests for reimbursement are properly processed. Condition: During our audit, we noted the Academy did not have sufficient supporting documentation for the meal reimbursement submissions. Context: The Academy could have been requesting reimbursements at incorrect amounts. Effect: The reimbursements from the federal government could be misstated. Cause: Academy personnel did not ensure that meal reimbursement submissions had sufficient supporting documentation. Recommendation: Administration will ensure sufficient backup documentation is available.
Finding 2022-001
Audit Finding 2022-001 Criteria or Specific Requirement: Internal control that assures all requests for reimbursement are properly processed. Condition: During our audit, we noted the Academy did not have sufficient supporting documentation for the meal reimbursement submissions. Context: The Academy could have been requesting reimbursements at incorrect amounts. Effect: The reimbursements from the federal government could be misstated. Cause: Academy personnel did not ensure that meal reimbursement submissions had sufficient supporting documentation. Recommendation: Administration will ensure sufficient backup documentation is available.
Finding 2022-001
Audit Finding 2022-001 Criteria or Specific Requirement: Internal control that assures all requests for reimbursement are properly processed. Condition: During our audit, we noted the Academy did not have sufficient supporting documentation for the meal reimbursement submissions. Context: The Academy could have been requesting reimbursements at incorrect amounts. Effect: The reimbursements from the federal government could be misstated. Cause: Academy personnel did not ensure that meal reimbursement submissions had sufficient supporting documentation. Recommendation: Administration will ensure sufficient backup documentation is available.