FAC Explorer

Audit 295090

FY End
2023-06-30
Total Expended
$2.51M
Findings
2
Programs
9
Organization: Global Community Charter School (NY)
Year: 2023 Accepted: 2024-03-14
Auditor: Mengel Metzger Barr & CO LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
376069 2023-002 Material Weakness Yes N
952511 2023-002 Material Weakness Yes N

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $1.27M Yes 0
84.365 English Language Acquisition State Grants $196,817 - 0
84.010 Title I Grants to Local Educational Agencies $193,180 - 0
10.553 School Breakfast Program $79,344 - 0
32.009 Emergency Connectivity Fund Program $38,676 - 0
84.367 Improving Teacher Quality State Grants $23,776 - 0
10.555 National School Lunch Program $23,576 - 0
10.559 Summer Food Service Program for Children $19,786 - 0
84.424 Student Support and Academic Enrichment Program $12,095 - 0

Contacts

Name Title Type
CN76KYG4SBA3 Bill Holmes Auditee
6174709335 Jacqueline Lee Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The above schedule of expenditures of federal awards includes the federal grant activity of Global Community Charter School and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Global Community Charter School has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: N/A

Finding Details

Finding 2023-002
AL 84.425D – Elementary and Secondary School Emergency Relief Fund, U.S. Department of Education. Passed through New York State Education Department, Award Number 5891 Criteria: Requirements per 2 CFR Section 200.303 of the Uniform Guidance state that non-federal entities must establish and maintain effective internal control over federal awards to provide reasonable assurance that the nonfederal entity is managing the federal award in accordance with federal statutes, regulations, and terms and conditions of the awards received. Condition: Management had not established an adequate system of internal control over compliance with the relevant federal statutes, regulations, and terms and conditions of the federal awards as management’s internal control procedures did not cause the entity to comply with the Special Tests and Provisions related to Wage Rate Requirements under the Elementary and Secondary School Emergency Relief Fund. Cause: Management did not have adequate internal controls in place to identify and comply with Wage Rate Requirements established under 29 CFR Part 5. Effect or Potential Effect: Without appropriate internal controls over compliance, non-compliance could occur which the entity may not identify. Laborers and mechanics employed by contractors and subcontractors may not have been paid in accordance with local prevailing wage rates. We were not able to determine if the entity was in compliance with this compliance requirement as appropriate documentation was not requested from the applicable contractor. Questioned Costs: N/A Repeat Finding?: Yes, see finding 2022-001. Recommendation: Management should implement internal controls over Wage Rate Requirements to ensure compliance with applicable Federal statutes, regulations, and terms and conditions of the awards received. Views of Responsible Officials: We are in agreement with the finding. GCCS management will retain documentation to support proper operation of internal controls and compliance with applicable Federal statutes, regulations, Wage Rate Requirements, and other terms and conditions of awards received. Auditor’s Evaluation of the Views of Responsible Officials: Management’s response is appropriate to address the finding. If properly implemented, management’s response would include procedures to prevent reoccurrence in the future.
Finding 2023-002
AL 84.425D – Elementary and Secondary School Emergency Relief Fund, U.S. Department of Education. Passed through New York State Education Department, Award Number 5891 Criteria: Requirements per 2 CFR Section 200.303 of the Uniform Guidance state that non-federal entities must establish and maintain effective internal control over federal awards to provide reasonable assurance that the nonfederal entity is managing the federal award in accordance with federal statutes, regulations, and terms and conditions of the awards received. Condition: Management had not established an adequate system of internal control over compliance with the relevant federal statutes, regulations, and terms and conditions of the federal awards as management’s internal control procedures did not cause the entity to comply with the Special Tests and Provisions related to Wage Rate Requirements under the Elementary and Secondary School Emergency Relief Fund. Cause: Management did not have adequate internal controls in place to identify and comply with Wage Rate Requirements established under 29 CFR Part 5. Effect or Potential Effect: Without appropriate internal controls over compliance, non-compliance could occur which the entity may not identify. Laborers and mechanics employed by contractors and subcontractors may not have been paid in accordance with local prevailing wage rates. We were not able to determine if the entity was in compliance with this compliance requirement as appropriate documentation was not requested from the applicable contractor. Questioned Costs: N/A Repeat Finding?: Yes, see finding 2022-001. Recommendation: Management should implement internal controls over Wage Rate Requirements to ensure compliance with applicable Federal statutes, regulations, and terms and conditions of the awards received. Views of Responsible Officials: We are in agreement with the finding. GCCS management will retain documentation to support proper operation of internal controls and compliance with applicable Federal statutes, regulations, Wage Rate Requirements, and other terms and conditions of awards received. Auditor’s Evaluation of the Views of Responsible Officials: Management’s response is appropriate to address the finding. If properly implemented, management’s response would include procedures to prevent reoccurrence in the future.