FAC Explorer

Audit 22187

FY End
2022-06-30
Total Expended
$18.07M
Findings
2
Programs
8
Organization: Achievement First Brooklyn Charter Schools (CT)
Year: 2022 Accepted: 2022-11-30
Auditor: Cohnreznick LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
22017 2022-001 Significant Deficiency - N
598459 2022-001 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund-Elementary-Secondary School Emergency Relief Fund $8.08M Yes 0
84.010 Title I Grants to Local Educational Agencies $3.34M Yes 1
84.027 Special Education_grants to States $1.31M - 0
84.282 Charter Schools $1.02M Yes 0
84.367 Improving Teacher Quality State Grants $618,460 - 0
10.555 National School Lunch Program $269,707 - 0
84.424 Student Support and Academic Enrichment Program $255,134 - 0
84.365 English Language Acquisition State Grants $74,192 - 0

Contacts

Name Title Type
LCA6ETKPC1D6 Gaylord Bourne Auditee
2037333223 Patricia McGowan Auditor
No contacts on file

Notes to SEFA

Title: Basis of presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Suchexpenditures are recognized following the cost principles contained in the Uniform Guidance,wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The School has not elected to use the 10% de minimis indirect cost rate as allowed under theUniform Guidance. The accompanying schedule of expenditures of federal awards (the "Schedule") includes the federal award activity of Achievement First Brooklyn Charter Schools (the "School") under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards ("Uniform Guidance"). Because the Schedule presents only a selected portion of the operations of the School, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the School.

Finding Details

Finding 2022-001
Finding No. 2022-001 ? Title I Grants to Local Educational Agencies (LEAs) ? CFDA #84.010 Criteria The School must report graduation data. To remove a student from the data, the School must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. Condition During the year ended June 30, 2022, the School had insufficient support for the removal of students from the school. Additionally, the School did not follow their approval process for withdrawals. Questioned Costs None Context The School did not have written documentation for the removal of six students out of a sample of 25 students. In addition, six of the remaining 19 withdrawal forms did not have two approvals in accordance with school policies. Cause Withdrawal forms with two signatures were not on file due to not being able to get a response from with a parent, an AF team member, or both. Effect As a result, the School's reported graduation data may not be accurate. Identification as a Repeat Finding No
Finding 2022-001
Finding No. 2022-001 ? Title I Grants to Local Educational Agencies (LEAs) ? CFDA #84.010 Criteria The School must report graduation data. To remove a student from the data, the School must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. Condition During the year ended June 30, 2022, the School had insufficient support for the removal of students from the school. Additionally, the School did not follow their approval process for withdrawals. Questioned Costs None Context The School did not have written documentation for the removal of six students out of a sample of 25 students. In addition, six of the remaining 19 withdrawal forms did not have two approvals in accordance with school policies. Cause Withdrawal forms with two signatures were not on file due to not being able to get a response from with a parent, an AF team member, or both. Effect As a result, the School's reported graduation data may not be accurate. Identification as a Repeat Finding No