Audit 312127

FY End
2022-06-30
Total Expended
$2.84M
Findings
14
Programs
7
Year: 2022 Accepted: 2023-01-18

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
412032 2022-001 Significant Deficiency - B
412033 2022-001 Significant Deficiency - B
412034 2022-001 Significant Deficiency - B
412035 2022-001 Significant Deficiency - B
412036 2022-001 Significant Deficiency - B
412037 2022-001 Significant Deficiency - B
412038 2022-001 Significant Deficiency - B
988474 2022-001 Significant Deficiency - B
988475 2022-001 Significant Deficiency - B
988476 2022-001 Significant Deficiency - B
988477 2022-001 Significant Deficiency - B
988478 2022-001 Significant Deficiency - B
988479 2022-001 Significant Deficiency - B
988480 2022-001 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
84.282 Charter Schools $579,488 - 0
84.425 Education Stabilization Fund $496,912 Yes 1
84.010 Title I Grants to Local Educational Agencies $264,279 - 0
32.009 Emergency Connectivity Fund Program $73,000 - 0
84.367 Improving Teacher Quality State Grants $34,942 - 0
84.424 Student Support and Academic Enrichment Program $19,727 - 0
84.365 English Language Acquisition State Grants $9,568 - 0

Contacts

Name Title Type
JVGXSUSKYJY6 Mayreni Arias Auditee
7182926543 Marc Newman Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the 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. De Minimis Rate Used: N Rate Explanation: The Institute does not qualify for the 10% de minimis indirect cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of University Prep Public Charter Schools (formerly University Prep Charter High School) (the School) (a non-profit organization), under programs funded by the federal government for the year ended June 30, 2021. 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 University Prep Public Charter Schools, it is not intended to and does not present the financial position, changes in net assets or cash flows of University Prep Public Charter Schools. For purposes of the Schedule, federal awards include all grants, contracts and similar agreements entered into directly between the School and agencies and departments of the federal government.

Finding Details

Condition: Timesheets from tutors hired for the newly implemented program and overseen by a third party were not adequately reviewed before payment. Documentation was not adequate because multiple timesheets lacked evidence of the dates worked. Several timesheets contained mathematical errors that were neither detected nor corrected.Criteria: Compliance requirements for Allowable Costs state that costs must be reasonable and necessary and that adequate documentation for each expenditure must be retained.Cause: At each level of review, the total hours worked were recalculated on each timesheet, but the daily hours worked were not. Due to oversight, the timesheets lack a dedicated space to enter the work dates and reviewers were not instructed to ensure dates were entered on timesheets.Effect: Noncompliance with Uniform Guidance requirements may make University Prep Public Charter Schools ineligible for reimbursement of current year expenditures and for future federal funding.Recommendation: Create a column on the timesheets for tutors to enter the dates worked. Instruct tutors to fill in the dates. Train reviewers to check the timesheets for work dates and to verify that the daily hours worked were calculated correctly.
Condition: Timesheets from tutors hired for the newly implemented program and overseen by a third party were not adequately reviewed before payment. Documentation was not adequate because multiple timesheets lacked evidence of the dates worked. Several timesheets contained mathematical errors that were neither detected nor corrected.Criteria: Compliance requirements for Allowable Costs state that costs must be reasonable and necessary and that adequate documentation for each expenditure must be retained.Cause: At each level of review, the total hours worked were recalculated on each timesheet, but the daily hours worked were not. Due to oversight, the timesheets lack a dedicated space to enter the work dates and reviewers were not instructed to ensure dates were entered on timesheets.Effect: Noncompliance with Uniform Guidance requirements may make University Prep Public Charter Schools ineligible for reimbursement of current year expenditures and for future federal funding.Recommendation: Create a column on the timesheets for tutors to enter the dates worked. Instruct tutors to fill in the dates. Train reviewers to check the timesheets for work dates and to verify that the daily hours worked were calculated correctly.
Condition: Timesheets from tutors hired for the newly implemented program and overseen by a third party were not adequately reviewed before payment. Documentation was not adequate because multiple timesheets lacked evidence of the dates worked. Several timesheets contained mathematical errors that were neither detected nor corrected.Criteria: Compliance requirements for Allowable Costs state that costs must be reasonable and necessary and that adequate documentation for each expenditure must be retained.Cause: At each level of review, the total hours worked were recalculated on each timesheet, but the daily hours worked were not. Due to oversight, the timesheets lack a dedicated space to enter the work dates and reviewers were not instructed to ensure dates were entered on timesheets.Effect: Noncompliance with Uniform Guidance requirements may make University Prep Public Charter Schools ineligible for reimbursement of current year expenditures and for future federal funding.Recommendation: Create a column on the timesheets for tutors to enter the dates worked. Instruct tutors to fill in the dates. Train reviewers to check the timesheets for work dates and to verify that the daily hours worked were calculated correctly.
Condition: Timesheets from tutors hired for the newly implemented program and overseen by a third party were not adequately reviewed before payment. Documentation was not adequate because multiple timesheets lacked evidence of the dates worked. Several timesheets contained mathematical errors that were neither detected nor corrected.Criteria: Compliance requirements for Allowable Costs state that costs must be reasonable and necessary and that adequate documentation for each expenditure must be retained.Cause: At each level of review, the total hours worked were recalculated on each timesheet, but the daily hours worked were not. Due to oversight, the timesheets lack a dedicated space to enter the work dates and reviewers were not instructed to ensure dates were entered on timesheets.Effect: Noncompliance with Uniform Guidance requirements may make University Prep Public Charter Schools ineligible for reimbursement of current year expenditures and for future federal funding.Recommendation: Create a column on the timesheets for tutors to enter the dates worked. Instruct tutors to fill in the dates. Train reviewers to check the timesheets for work dates and to verify that the daily hours worked were calculated correctly.
Condition: Timesheets from tutors hired for the newly implemented program and overseen by a third party were not adequately reviewed before payment. Documentation was not adequate because multiple timesheets lacked evidence of the dates worked. Several timesheets contained mathematical errors that were neither detected nor corrected.Criteria: Compliance requirements for Allowable Costs state that costs must be reasonable and necessary and that adequate documentation for each expenditure must be retained.Cause: At each level of review, the total hours worked were recalculated on each timesheet, but the daily hours worked were not. Due to oversight, the timesheets lack a dedicated space to enter the work dates and reviewers were not instructed to ensure dates were entered on timesheets.Effect: Noncompliance with Uniform Guidance requirements may make University Prep Public Charter Schools ineligible for reimbursement of current year expenditures and for future federal funding.Recommendation: Create a column on the timesheets for tutors to enter the dates worked. Instruct tutors to fill in the dates. Train reviewers to check the timesheets for work dates and to verify that the daily hours worked were calculated correctly.
Condition: Timesheets from tutors hired for the newly implemented program and overseen by a third party were not adequately reviewed before payment. Documentation was not adequate because multiple timesheets lacked evidence of the dates worked. Several timesheets contained mathematical errors that were neither detected nor corrected.Criteria: Compliance requirements for Allowable Costs state that costs must be reasonable and necessary and that adequate documentation for each expenditure must be retained.Cause: At each level of review, the total hours worked were recalculated on each timesheet, but the daily hours worked were not. Due to oversight, the timesheets lack a dedicated space to enter the work dates and reviewers were not instructed to ensure dates were entered on timesheets.Effect: Noncompliance with Uniform Guidance requirements may make University Prep Public Charter Schools ineligible for reimbursement of current year expenditures and for future federal funding.Recommendation: Create a column on the timesheets for tutors to enter the dates worked. Instruct tutors to fill in the dates. Train reviewers to check the timesheets for work dates and to verify that the daily hours worked were calculated correctly.
Condition: Timesheets from tutors hired for the newly implemented program and overseen by a third party were not adequately reviewed before payment. Documentation was not adequate because multiple timesheets lacked evidence of the dates worked. Several timesheets contained mathematical errors that were neither detected nor corrected.Criteria: Compliance requirements for Allowable Costs state that costs must be reasonable and necessary and that adequate documentation for each expenditure must be retained.Cause: At each level of review, the total hours worked were recalculated on each timesheet, but the daily hours worked were not. Due to oversight, the timesheets lack a dedicated space to enter the work dates and reviewers were not instructed to ensure dates were entered on timesheets.Effect: Noncompliance with Uniform Guidance requirements may make University Prep Public Charter Schools ineligible for reimbursement of current year expenditures and for future federal funding.Recommendation: Create a column on the timesheets for tutors to enter the dates worked. Instruct tutors to fill in the dates. Train reviewers to check the timesheets for work dates and to verify that the daily hours worked were calculated correctly.
Condition: Timesheets from tutors hired for the newly implemented program and overseen by a third party were not adequately reviewed before payment. Documentation was not adequate because multiple timesheets lacked evidence of the dates worked. Several timesheets contained mathematical errors that were neither detected nor corrected.Criteria: Compliance requirements for Allowable Costs state that costs must be reasonable and necessary and that adequate documentation for each expenditure must be retained.Cause: At each level of review, the total hours worked were recalculated on each timesheet, but the daily hours worked were not. Due to oversight, the timesheets lack a dedicated space to enter the work dates and reviewers were not instructed to ensure dates were entered on timesheets.Effect: Noncompliance with Uniform Guidance requirements may make University Prep Public Charter Schools ineligible for reimbursement of current year expenditures and for future federal funding.Recommendation: Create a column on the timesheets for tutors to enter the dates worked. Instruct tutors to fill in the dates. Train reviewers to check the timesheets for work dates and to verify that the daily hours worked were calculated correctly.
Condition: Timesheets from tutors hired for the newly implemented program and overseen by a third party were not adequately reviewed before payment. Documentation was not adequate because multiple timesheets lacked evidence of the dates worked. Several timesheets contained mathematical errors that were neither detected nor corrected.Criteria: Compliance requirements for Allowable Costs state that costs must be reasonable and necessary and that adequate documentation for each expenditure must be retained.Cause: At each level of review, the total hours worked were recalculated on each timesheet, but the daily hours worked were not. Due to oversight, the timesheets lack a dedicated space to enter the work dates and reviewers were not instructed to ensure dates were entered on timesheets.Effect: Noncompliance with Uniform Guidance requirements may make University Prep Public Charter Schools ineligible for reimbursement of current year expenditures and for future federal funding.Recommendation: Create a column on the timesheets for tutors to enter the dates worked. Instruct tutors to fill in the dates. Train reviewers to check the timesheets for work dates and to verify that the daily hours worked were calculated correctly.
Condition: Timesheets from tutors hired for the newly implemented program and overseen by a third party were not adequately reviewed before payment. Documentation was not adequate because multiple timesheets lacked evidence of the dates worked. Several timesheets contained mathematical errors that were neither detected nor corrected.Criteria: Compliance requirements for Allowable Costs state that costs must be reasonable and necessary and that adequate documentation for each expenditure must be retained.Cause: At each level of review, the total hours worked were recalculated on each timesheet, but the daily hours worked were not. Due to oversight, the timesheets lack a dedicated space to enter the work dates and reviewers were not instructed to ensure dates were entered on timesheets.Effect: Noncompliance with Uniform Guidance requirements may make University Prep Public Charter Schools ineligible for reimbursement of current year expenditures and for future federal funding.Recommendation: Create a column on the timesheets for tutors to enter the dates worked. Instruct tutors to fill in the dates. Train reviewers to check the timesheets for work dates and to verify that the daily hours worked were calculated correctly.
Condition: Timesheets from tutors hired for the newly implemented program and overseen by a third party were not adequately reviewed before payment. Documentation was not adequate because multiple timesheets lacked evidence of the dates worked. Several timesheets contained mathematical errors that were neither detected nor corrected.Criteria: Compliance requirements for Allowable Costs state that costs must be reasonable and necessary and that adequate documentation for each expenditure must be retained.Cause: At each level of review, the total hours worked were recalculated on each timesheet, but the daily hours worked were not. Due to oversight, the timesheets lack a dedicated space to enter the work dates and reviewers were not instructed to ensure dates were entered on timesheets.Effect: Noncompliance with Uniform Guidance requirements may make University Prep Public Charter Schools ineligible for reimbursement of current year expenditures and for future federal funding.Recommendation: Create a column on the timesheets for tutors to enter the dates worked. Instruct tutors to fill in the dates. Train reviewers to check the timesheets for work dates and to verify that the daily hours worked were calculated correctly.
Condition: Timesheets from tutors hired for the newly implemented program and overseen by a third party were not adequately reviewed before payment. Documentation was not adequate because multiple timesheets lacked evidence of the dates worked. Several timesheets contained mathematical errors that were neither detected nor corrected.Criteria: Compliance requirements for Allowable Costs state that costs must be reasonable and necessary and that adequate documentation for each expenditure must be retained.Cause: At each level of review, the total hours worked were recalculated on each timesheet, but the daily hours worked were not. Due to oversight, the timesheets lack a dedicated space to enter the work dates and reviewers were not instructed to ensure dates were entered on timesheets.Effect: Noncompliance with Uniform Guidance requirements may make University Prep Public Charter Schools ineligible for reimbursement of current year expenditures and for future federal funding.Recommendation: Create a column on the timesheets for tutors to enter the dates worked. Instruct tutors to fill in the dates. Train reviewers to check the timesheets for work dates and to verify that the daily hours worked were calculated correctly.
Condition: Timesheets from tutors hired for the newly implemented program and overseen by a third party were not adequately reviewed before payment. Documentation was not adequate because multiple timesheets lacked evidence of the dates worked. Several timesheets contained mathematical errors that were neither detected nor corrected.Criteria: Compliance requirements for Allowable Costs state that costs must be reasonable and necessary and that adequate documentation for each expenditure must be retained.Cause: At each level of review, the total hours worked were recalculated on each timesheet, but the daily hours worked were not. Due to oversight, the timesheets lack a dedicated space to enter the work dates and reviewers were not instructed to ensure dates were entered on timesheets.Effect: Noncompliance with Uniform Guidance requirements may make University Prep Public Charter Schools ineligible for reimbursement of current year expenditures and for future federal funding.Recommendation: Create a column on the timesheets for tutors to enter the dates worked. Instruct tutors to fill in the dates. Train reviewers to check the timesheets for work dates and to verify that the daily hours worked were calculated correctly.
Condition: Timesheets from tutors hired for the newly implemented program and overseen by a third party were not adequately reviewed before payment. Documentation was not adequate because multiple timesheets lacked evidence of the dates worked. Several timesheets contained mathematical errors that were neither detected nor corrected.Criteria: Compliance requirements for Allowable Costs state that costs must be reasonable and necessary and that adequate documentation for each expenditure must be retained.Cause: At each level of review, the total hours worked were recalculated on each timesheet, but the daily hours worked were not. Due to oversight, the timesheets lack a dedicated space to enter the work dates and reviewers were not instructed to ensure dates were entered on timesheets.Effect: Noncompliance with Uniform Guidance requirements may make University Prep Public Charter Schools ineligible for reimbursement of current year expenditures and for future federal funding.Recommendation: Create a column on the timesheets for tutors to enter the dates worked. Instruct tutors to fill in the dates. Train reviewers to check the timesheets for work dates and to verify that the daily hours worked were calculated correctly.