FAC Explorer

Audit 307404

FY End
2023-06-30
Total Expended
$9.89M
Findings
2
Programs
16
Organization: Blackwater Community School (AZ)
Year: 2023 Accepted: 2024-05-29
Auditor: Cwdl Certified Public Accountants

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
398631 2023-004 Significant Deficiency Yes L
975073 2023-004 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
84.027 Special Education_grants to States $2.48M Yes 0
15.046 Administrative Cost Grants for Indian Schools $998,031 Yes 0
15.047 Indian Education Facilities, Operations, and Maintenance $947,822 Yes 0
84.299 Indian Education -- Special Programs for Indian Children $593,560 - 0
84.425 Education Stabilization Fund $531,077 - 0
84.010 Title I Grants to Local Educational Agencies $423,575 - 0
15.044 Indian Schools_student Transportation $412,957 - 0
15.043 Indian Child and Family Education $318,230 - 0
84.287 Twenty-First Century Community Learning Centers $226,266 - 0
10.553 School Breakfast Program $115,883 - 0
15.042 Indian School Equalization Program $83,224 Yes 0
84.336 Teacher Quality Partnership Grants $27,263 - 0
10.555 National School Lunch Program $17,164 - 0
84.358 Rural Education $11,228 - 0
84.371 Striving Readers $8,312 - 0
84.424 Student Support and Academic Enrichment Program $2,910 - 0

Contacts

Name Title Type
CD4CKZBXL5Q1 Jagdish Sharma Auditee
5202155859 Daniel Johnson 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The School did not elect to use the 10 percent de minimis indirect cost rate as covered in 2 CFR §200.414. The accompanying Schedule of Expenditures of Federal Awards includes the School's federal grant activity for the year ended June 30, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations 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.
Title: FEDERAL ASSISTANCE LISTING NUMBERS 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The School did not elect to use the 10 percent de minimis indirect cost rate as covered in 2 CFR §200.414. The program titles and Federal Assistance Listings numbers were obtained from the federal or passthrough grantor or the 2023 Federal Assistance Listings.
Title: NON-CASH ASSISTANCE 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The School did not elect to use the 10 percent de minimis indirect cost rate as covered in 2 CFR §200.414. Food donations as reported for the Child Nutrition Cluster represents the amount of donated food used during the fiscal year ended June 30, 2023. Commodities are valued at fair value at the time of donation.

Finding Details

Finding 2023-004
Programs: Indian School Equalization Program, Administrative Cost Grants for Indian Schools, Indian Education Facilities, Operations, and Maintenance, and Special Education Cluster Federal Assistance #: 15.042, 15.046, 15.047, and 84.027 Federal Agency: U.S. Department of the Interior and U.S. Department of Education Grantor Number: N/A Questioned Costs: N/A Type of Finding: Noncompliance Compliance Requirement: L. Reporting Condition: The School did not submit their audit for the fiscal year ending June 30, 2023, timely. The audit was submitted May 28, 2024, which was 58 days past the March 31, 2024 deadline. Criteria: 2 CFR § 200.512(a) provides, in part: "The audit must be completed and the data collection form ... must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." 2 CFR § 200.520 provides, in part: "That to qualify as a low-risk auditee and be eligible for reduced audit coverage the following condition must be met: Single audits were performed on an annual basis in accordance with the provisions of this Subpart, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in § 200.512." Cause: Management turnover Effect: Not making all audit documentation available in a timely manner resulted in the audit and data collection form submissions to be late and, therefore, not available to the public within the required timeframe. This late submission also excludes the School from qualifying as a low-risk auditee. Recommendation: The School should implement procedures to ensure that all audit documentation is available for auditing in a timely manner and the audit report is completed and submitted within the appropriate timeframe. Repeat Finding: Same as prior year finding 2022-03. Contact person: Jagdish Sharma, Principal
Finding 2023-004
Programs: Indian School Equalization Program, Administrative Cost Grants for Indian Schools, Indian Education Facilities, Operations, and Maintenance, and Special Education Cluster Federal Assistance #: 15.042, 15.046, 15.047, and 84.027 Federal Agency: U.S. Department of the Interior and U.S. Department of Education Grantor Number: N/A Questioned Costs: N/A Type of Finding: Noncompliance Compliance Requirement: L. Reporting Condition: The School did not submit their audit for the fiscal year ending June 30, 2023, timely. The audit was submitted May 28, 2024, which was 58 days past the March 31, 2024 deadline. Criteria: 2 CFR § 200.512(a) provides, in part: "The audit must be completed and the data collection form ... must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." 2 CFR § 200.520 provides, in part: "That to qualify as a low-risk auditee and be eligible for reduced audit coverage the following condition must be met: Single audits were performed on an annual basis in accordance with the provisions of this Subpart, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in § 200.512." Cause: Management turnover Effect: Not making all audit documentation available in a timely manner resulted in the audit and data collection form submissions to be late and, therefore, not available to the public within the required timeframe. This late submission also excludes the School from qualifying as a low-risk auditee. Recommendation: The School should implement procedures to ensure that all audit documentation is available for auditing in a timely manner and the audit report is completed and submitted within the appropriate timeframe. Repeat Finding: Same as prior year finding 2022-03. Contact person: Jagdish Sharma, Principal