FAC Explorer

Audit 258343

FY End
2022-06-30
Total Expended
$2.81M
Findings
2
Programs
10
Organization: Plymouth Educational Center Charter School (MI)
Year: 2022 Accepted: 2022-11-07
Auditor: Alan C Young & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
247640 2022-002 - - AB
824082 2022-002 - - AB

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $1.84M Yes 1
84.010 Title I Grants to Local Educational Agencies $432,489 - 0
10.555 National School Lunch Program $204,165 - 0
10.553 School Breakfast Program $111,851 - 0
84.027 Special Education_grants to States $101,972 - 0
84.424 Student Support and Academic Enrichment Program $75,622 - 0
84.367 Improving Teacher Quality State Grants $22,783 - 0
10.555 National School Lunch Program Commodities $20,598 - 0
10.559 Summer Food Service Program for Children $2,836 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0

Contacts

Name Title Type
L73MJQD1MAY1 Elizabeth Winke Auditee
7738208969 Jay Wilde Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grantactivity of Plymouth Educational Center Charter School (the School). The information inthis schedule is presented in accordance with the requirements of the Title 2 U.S. Codeof Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, CostPrinciples, and Audit Requirements for Federal Awards (Uniform Guidance). Because theschedule presents only a selected portion of the operations of the School and therefore itis not intended to and does not present the financial position or changes in net position ofthe School for year ended June 30, 2022. Expenditures reported on the schedule arereported on the accrual basis of accounting. In addition, expenditures reported on theschedule are recognized following the cost principles contained in the Uniform Guidance,wherein certain types of expenditures are not allowed or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-002
Pass- through Entity ? Michigan Department of Education Finding Type ? Material Weakness and Material Noncompliance Criteria ? Federal funds must be used only for activities allowed in accordance with the Uniform Guidance and Michigan Department of Education compliance requirements. Condition ? During our testing, we noted that for one of the invoices tested the purchased equipment (Chromebooks) was shipped to the address of the management company and not to the School. No documents were provided to verify that the Chromebooks were provided for the purpose of the School. Questioned Costs ? $49,200 Cause/Effect ? The School claimed reimbursement for expenditures which were potentially not utilized by the School. Identification of a Repeat Finding ? This is not a repeat finding Recommendation ? We recommend that the School retain sufficient audit evidence to substantiate that all claimed expenditures were utilized by the
Finding 2022-002
Pass- through Entity ? Michigan Department of Education Finding Type ? Material Weakness and Material Noncompliance Criteria ? Federal funds must be used only for activities allowed in accordance with the Uniform Guidance and Michigan Department of Education compliance requirements. Condition ? During our testing, we noted that for one of the invoices tested the purchased equipment (Chromebooks) was shipped to the address of the management company and not to the School. No documents were provided to verify that the Chromebooks were provided for the purpose of the School. Questioned Costs ? $49,200 Cause/Effect ? The School claimed reimbursement for expenditures which were potentially not utilized by the School. Identification of a Repeat Finding ? This is not a repeat finding Recommendation ? We recommend that the School retain sufficient audit evidence to substantiate that all claimed expenditures were utilized by the