FAC Explorer

Audit 178566

FY End
2022-06-30
Total Expended
$27.92M
Findings
4
Programs
7
Organization: Mater Academy, Inc. (FL)
Year: 2022 Accepted: 2023-03-26
Auditor: Hlb Gravier LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
194959 2022-001 Significant Deficiency Yes LM
194960 2022-003 - - LM
771401 2022-001 Significant Deficiency Yes LM
771402 2022-003 - - LM

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $10.13M Yes 1
10.553 School Breakfast Program $5.96M Yes 1
84.010 Title I Grants to Local Educational Agencies $5.56M - 0
84.282 Charter Schools $4.94M - 0
84.367 Supporting Effective Instructive State Grants $663,142 Yes 0
84.424 Student Support and Academic Enrichment Program $593,065 - 0
84.365 English Language Acquisition State Grants $79,339 - 0

Contacts

Name Title Type
XDELUSN1RUV6 Chelsea Espana Auditee
3056692906 Nelson Pastor Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity ofMater Academy, Inc. ("the Organization") during its fiscal year July 1, 2021 through June 30, 2022. Theinformation in this schedule is presented in accordance with the requirements of Title 2 U.S. Code ofFederal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and AuditRequirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selectedportion of the operations of the Organization, it is not intended to and does not present the financialposition, changes in net assets or cash flows of the Organization.Expenditures on the schedule are reported on the accrual basis of accounting. Some amounts presented inthis schedule may differ from amounts presented in or used in the preparation of the basic financialstatements.The Organization has elected to not use the 10% de minimis indirect cost rate allowed under the UniformGuidance. The grant revenue amounts received are subject to audit and adjustment. If any expenditures aredisallowed by the grantor agency as of result of such audit, any claim for reimbursement to the grantoragencies would become a liability of the Organization. In the opinion of management, all grantexpenditures are in compliance with the terms of the grant agreements and applicable federal and statelaws and regulations. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
A. Internal Control: ML ? 2022-01 Purchase Orders Criteria: The Organization?s financial policies and procedures require that for most purchases, a purchase order be made and approved by the appropriate level of management before the order is placed with a vendor. Only certain purchases such as utilities are exempt from this requirement. Condition: While the Organization did use purchase orders consistently on all purchases tested, we noted one instance where the purchase order was issued after the purchase was made. Cause: The Organization?s policy regarding purchases orders were not followed for one purchase tested. Effect: Although not noted in any of the items tested, failure to follow the Organization?s policy may lead to unauthorized or improper purchases. Recommendation: We recommend that the Organization adhere to the purchase order policy and provide additional training and oversight as necessary. Views of Responsible officials: See corrective action plan for views of responsible officials.
Finding 2022-003
B. Compliance ML ? 2022-03 Income Verification Criteria: The School is required to change the lunch status of students who?s guardian was unable to provide appropriate income verification. Condition: Adequate income verification was not provided for one account tested. The students lunch status was not changed. Cause: The lunch status was not changed due to human error in following the control procedure. Effect: Failure to change the lunch status increases the risk of providing benefits to ineligible recipients. Recommendation: We recommend that the Organization adhere to the control procedure of changing the lunch status and provide additional training and oversight as necessary. Views of Responsible officials: See corrective action plan for views of responsible officials.
Finding 2022-001
A. Internal Control: ML ? 2022-01 Purchase Orders Criteria: The Organization?s financial policies and procedures require that for most purchases, a purchase order be made and approved by the appropriate level of management before the order is placed with a vendor. Only certain purchases such as utilities are exempt from this requirement. Condition: While the Organization did use purchase orders consistently on all purchases tested, we noted one instance where the purchase order was issued after the purchase was made. Cause: The Organization?s policy regarding purchases orders were not followed for one purchase tested. Effect: Although not noted in any of the items tested, failure to follow the Organization?s policy may lead to unauthorized or improper purchases. Recommendation: We recommend that the Organization adhere to the purchase order policy and provide additional training and oversight as necessary. Views of Responsible officials: See corrective action plan for views of responsible officials.
Finding 2022-003
B. Compliance ML ? 2022-03 Income Verification Criteria: The School is required to change the lunch status of students who?s guardian was unable to provide appropriate income verification. Condition: Adequate income verification was not provided for one account tested. The students lunch status was not changed. Cause: The lunch status was not changed due to human error in following the control procedure. Effect: Failure to change the lunch status increases the risk of providing benefits to ineligible recipients. Recommendation: We recommend that the Organization adhere to the control procedure of changing the lunch status and provide additional training and oversight as necessary. Views of Responsible officials: See corrective action plan for views of responsible officials.