FAC Explorer

Audit 29051

FY End
2022-06-30
Total Expended
$888,531
Findings
10
Programs
12
Organization: St. Croix Preparatory Academy (MN)
Year: 2022 Accepted: 2023-03-30
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
33115 2022-001 Material Weakness - I
33116 2022-001 Material Weakness - I
33117 2022-001 Material Weakness - I
33118 2022-001 Material Weakness - I
33119 2022-001 Material Weakness - I
609557 2022-001 Material Weakness - I
609558 2022-001 Material Weakness - I
609559 2022-001 Material Weakness - I
609560 2022-001 Material Weakness - I
609561 2022-001 Material Weakness - I

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program Cash Assistance $430,069 Yes 1
84.425 Education Stabilization Fund $57,831 - 0
10.553 School Breakfast Program $52,747 Yes 1
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $28,546 - 0
10.555 National School Lunch Program Noncash Assistance $28,112 Yes 1
10.555 National School Lunch Program Supply Chain Assistance $25,134 Yes 1
84.010 Title I Grants to Local Educational Agencies $16,927 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $8,490 - 0
84.027 Special Education_grants to States $7,965 - 0
84.173 Special Education_preschool Grants $2,069 - 0
10.649 Pandemic Ebt Administrative Costs $802 - 0
10.559 Summer Food Service Program for Children $387 Yes 1

Contacts

Name Title Type
Y5PTYBEJKB45 Kelly Gutierrez Auditee
6513955902 Michelle Hoffman, CPA Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis ofaccounting. Such expenditures are recognized following the cost principles contained in theUniform Guidance, wherein certain types of expenditures are not allowable or are limited asto reimbursement. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of St. Croix Preparatory Academy (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 2 CFR Part 200, 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 position, or cash flows of St. Croix Preparatory Academy.

Finding Details

Finding 2022-001
Cause: A School staff accidentally disposed of the supporting documents for one contract and process showing the reasoning for the procurement decision was not formally documented for two contracts. Effect: Lack of proper documentation of procedures and controls related to the procurement could result in improper contracts being paid with federal funds. The School could also possibly award a contract to a vendor that would charge more than other responsible bidders due to not having performed cost analysis. Repeat Finding: No Recommendation: We recommend the School review its procedures to ensure it retains documentation sufficient to detail the history of all procurements in accordance with the Uniform Guidance. We also recommend the School review its procedures over procurement controls to ensure all controls are also sufficiently documented. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
Cause: A School staff accidentally disposed of the supporting documents for one contract and process showing the reasoning for the procurement decision was not formally documented for two contracts. Effect: Lack of proper documentation of procedures and controls related to the procurement could result in improper contracts being paid with federal funds. The School could also possibly award a contract to a vendor that would charge more than other responsible bidders due to not having performed cost analysis. Repeat Finding: No Recommendation: We recommend the School review its procedures to ensure it retains documentation sufficient to detail the history of all procurements in accordance with the Uniform Guidance. We also recommend the School review its procedures over procurement controls to ensure all controls are also sufficiently documented. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
Cause: A School staff accidentally disposed of the supporting documents for one contract and process showing the reasoning for the procurement decision was not formally documented for two contracts. Effect: Lack of proper documentation of procedures and controls related to the procurement could result in improper contracts being paid with federal funds. The School could also possibly award a contract to a vendor that would charge more than other responsible bidders due to not having performed cost analysis. Repeat Finding: No Recommendation: We recommend the School review its procedures to ensure it retains documentation sufficient to detail the history of all procurements in accordance with the Uniform Guidance. We also recommend the School review its procedures over procurement controls to ensure all controls are also sufficiently documented. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
Cause: A School staff accidentally disposed of the supporting documents for one contract and process showing the reasoning for the procurement decision was not formally documented for two contracts. Effect: Lack of proper documentation of procedures and controls related to the procurement could result in improper contracts being paid with federal funds. The School could also possibly award a contract to a vendor that would charge more than other responsible bidders due to not having performed cost analysis. Repeat Finding: No Recommendation: We recommend the School review its procedures to ensure it retains documentation sufficient to detail the history of all procurements in accordance with the Uniform Guidance. We also recommend the School review its procedures over procurement controls to ensure all controls are also sufficiently documented. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
Cause: A School staff accidentally disposed of the supporting documents for one contract and process showing the reasoning for the procurement decision was not formally documented for two contracts. Effect: Lack of proper documentation of procedures and controls related to the procurement could result in improper contracts being paid with federal funds. The School could also possibly award a contract to a vendor that would charge more than other responsible bidders due to not having performed cost analysis. Repeat Finding: No Recommendation: We recommend the School review its procedures to ensure it retains documentation sufficient to detail the history of all procurements in accordance with the Uniform Guidance. We also recommend the School review its procedures over procurement controls to ensure all controls are also sufficiently documented. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
Cause: A School staff accidentally disposed of the supporting documents for one contract and process showing the reasoning for the procurement decision was not formally documented for two contracts. Effect: Lack of proper documentation of procedures and controls related to the procurement could result in improper contracts being paid with federal funds. The School could also possibly award a contract to a vendor that would charge more than other responsible bidders due to not having performed cost analysis. Repeat Finding: No Recommendation: We recommend the School review its procedures to ensure it retains documentation sufficient to detail the history of all procurements in accordance with the Uniform Guidance. We also recommend the School review its procedures over procurement controls to ensure all controls are also sufficiently documented. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
Cause: A School staff accidentally disposed of the supporting documents for one contract and process showing the reasoning for the procurement decision was not formally documented for two contracts. Effect: Lack of proper documentation of procedures and controls related to the procurement could result in improper contracts being paid with federal funds. The School could also possibly award a contract to a vendor that would charge more than other responsible bidders due to not having performed cost analysis. Repeat Finding: No Recommendation: We recommend the School review its procedures to ensure it retains documentation sufficient to detail the history of all procurements in accordance with the Uniform Guidance. We also recommend the School review its procedures over procurement controls to ensure all controls are also sufficiently documented. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
Cause: A School staff accidentally disposed of the supporting documents for one contract and process showing the reasoning for the procurement decision was not formally documented for two contracts. Effect: Lack of proper documentation of procedures and controls related to the procurement could result in improper contracts being paid with federal funds. The School could also possibly award a contract to a vendor that would charge more than other responsible bidders due to not having performed cost analysis. Repeat Finding: No Recommendation: We recommend the School review its procedures to ensure it retains documentation sufficient to detail the history of all procurements in accordance with the Uniform Guidance. We also recommend the School review its procedures over procurement controls to ensure all controls are also sufficiently documented. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
Cause: A School staff accidentally disposed of the supporting documents for one contract and process showing the reasoning for the procurement decision was not formally documented for two contracts. Effect: Lack of proper documentation of procedures and controls related to the procurement could result in improper contracts being paid with federal funds. The School could also possibly award a contract to a vendor that would charge more than other responsible bidders due to not having performed cost analysis. Repeat Finding: No Recommendation: We recommend the School review its procedures to ensure it retains documentation sufficient to detail the history of all procurements in accordance with the Uniform Guidance. We also recommend the School review its procedures over procurement controls to ensure all controls are also sufficiently documented. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-001
Cause: A School staff accidentally disposed of the supporting documents for one contract and process showing the reasoning for the procurement decision was not formally documented for two contracts. Effect: Lack of proper documentation of procedures and controls related to the procurement could result in improper contracts being paid with federal funds. The School could also possibly award a contract to a vendor that would charge more than other responsible bidders due to not having performed cost analysis. Repeat Finding: No Recommendation: We recommend the School review its procedures to ensure it retains documentation sufficient to detail the history of all procurements in accordance with the Uniform Guidance. We also recommend the School review its procedures over procurement controls to ensure all controls are also sufficiently documented. Views of responsible officials: There is no disagreement with the audit finding.