FAC Explorer

Audit 307398

FY End
2023-06-30
Total Expended
$1.54M
Findings
2
Programs
6
Organization: Rochester Math and Science Academy (MN)
Year: 2023 Accepted: 2024-05-29
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
398628 2023-002 Material Weakness - B
975070 2023-002 Material Weakness - B

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $664,474 Yes 1
10.559 Summer Food Service Program for Children $487,041 - 0
84.010 Title I Grants to Local Educational Agencies $250,052 - 0
84.027 Special Education_grants to States $28,002 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $27,339 - 0
10.649 Pandemic Ebt Administrative Costs $628 - 0

Contacts

Name Title Type
G8M5WLF3ERT3 Abdifitah Shekh Auditee
5072525595 Craig Popenhagen 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 of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Rochester Math and Science Academy does not charge indirect costs to its federal programs, however if they were to charge indirect costs they would use the indirect cost rate provided to them by the Minnesota Department of Education (the pass-through entity) rather than use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Rochester Math and Science Academy (the School) under programs of the federal government for the year ended June 30, 2023. 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 the School.

Finding Details

Finding 2023-002
2023-002 – Allowable Costs/Cost Principles Federal Agency: U.S. Department of Education Federal Program Name: Education Stabilization Fund Assistance Listing Number: 84.425 Federal Award Identification Number and Year: S425D200045, 2023 Pass-Through Agency: Minnesota Department of Education Pass-Through Numbers: S425D200045 Award Period: July 1, 2022 – September 30, 2023 Type of Finding: Material Weakness in Internal Control Over Compliance and Other Matters Criteria or Specific Requirement: Per 2 CFR 200.303 and 2 CFR Part 200.403(f), the School should have controls in place to ensure compliance with Allowable Costs/Cost Principles requirements. Condition: During our testing of a sample of payroll transactions charged to the grant we noted there was no documentation of the review and approval for payroll transactions that were coded to the program and the time and effort documentation for it. Context: It was identified that while the school has some supporting documentation for amounts by employee coded to the grant, there was no further documentation with additional information of the review and approval for how those amounts were allocated to the grant. Questioned Costs: Unknown Cause: The School was unable to locate any specific documentation of reviews and approvals for the expenses charged to the program. Effect: The School could charge an unallowable cost to the grant. Repeat Finding: This is not a repeat finding. Recommendation: CLA recommends the School ensures it documents the underlying support for how allowable payroll expenditures were charged to the program along with approval of that determination. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2023-002
2023-002 – Allowable Costs/Cost Principles Federal Agency: U.S. Department of Education Federal Program Name: Education Stabilization Fund Assistance Listing Number: 84.425 Federal Award Identification Number and Year: S425D200045, 2023 Pass-Through Agency: Minnesota Department of Education Pass-Through Numbers: S425D200045 Award Period: July 1, 2022 – September 30, 2023 Type of Finding: Material Weakness in Internal Control Over Compliance and Other Matters Criteria or Specific Requirement: Per 2 CFR 200.303 and 2 CFR Part 200.403(f), the School should have controls in place to ensure compliance with Allowable Costs/Cost Principles requirements. Condition: During our testing of a sample of payroll transactions charged to the grant we noted there was no documentation of the review and approval for payroll transactions that were coded to the program and the time and effort documentation for it. Context: It was identified that while the school has some supporting documentation for amounts by employee coded to the grant, there was no further documentation with additional information of the review and approval for how those amounts were allocated to the grant. Questioned Costs: Unknown Cause: The School was unable to locate any specific documentation of reviews and approvals for the expenses charged to the program. Effect: The School could charge an unallowable cost to the grant. Repeat Finding: This is not a repeat finding. Recommendation: CLA recommends the School ensures it documents the underlying support for how allowable payroll expenditures were charged to the program along with approval of that determination. Views of Responsible Officials: There is no disagreement with the audit finding.