Audit 316231

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE AND REPORTABLE INSTANCES OF NONCOMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER – (FEDERAL ALN 10.553, 10.555, AND 10.559) 2023-004 Internal Control Over Compliance and Reportable Instances of Noncompliance With Federal Procurement, and Suspension and Debarment Requirements Criteria – 2 CFR § 180 and 2 CFR § 200.318-327 requires the Academy to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including procurement, and suspension and debarment requirements applicable to the child nutrition cluster federal programs. Condition – During our audit, we noted the Academy did not have sufficient controls in place resulting in material noncompliance within its child nutrition cluster federal programs to ensure compliance with federal procurement requirements related to methods of procurement and to assure that it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred from participating in contracts involving the expenditures of federal program funds. Questioned Costs – None. Context – For three of three vendors exceeding the micro-purchase threshold, the Academy did not follow Uniform Guidance requirements related to methods of procurement applicable to federal program expenditures. The Academy also did not have proper documentation of suspension and debarment requirements maintained for one of one vendor tested to ensure compliance with this requirement in the current year. These were not statistically valid samples. Repeat Finding – This is a current year finding. Cause – This was an oversight by academy personnel. Effect – Noncompliance with procurement, and suspension and debarment requirements could result in the Academy expending federal funds inappropriately or utilizing vendors that are not eligible to be parties to such transactions, which could be viewed as a violation of the award agreement. Recommendation – We recommend that the Academy review its internal control procedures relating to procurement, and suspension and debarment for the child nutrition cluster federal program. Internal controls over compliance for this area should include documentation of compliance with Uniform Guidance requirements related to methods of procurement. These controls should also include steps to ensure any vendor with which the Academy contracts for goods or services exceeding $25,000 is not listed as suspended or debarred on the federal Excluded Parties List System website. View of Responsible Official and Planned Corrective Actions – The Academy agrees with the finding. The Academy will review procedures relating to procurement, and suspension and debarment for its federal programs to ensure compliance with the Uniform Guidance in the future. The Academy has separately issued a Corrective Action Plan related to this finding.

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE AND REPORTABLE INSTANCES OF NONCOMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER – (FEDERAL ALN 10.553, 10.555, AND 10.559) 2023-004 Internal Control Over Compliance and Reportable Instances of Noncompliance With Federal Procurement, and Suspension and Debarment Requirements Criteria – 2 CFR § 180 and 2 CFR § 200.318-327 requires the Academy to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including procurement, and suspension and debarment requirements applicable to the child nutrition cluster federal programs. Condition – During our audit, we noted the Academy did not have sufficient controls in place resulting in material noncompliance within its child nutrition cluster federal programs to ensure compliance with federal procurement requirements related to methods of procurement and to assure that it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred from participating in contracts involving the expenditures of federal program funds. Questioned Costs – None. Context – For three of three vendors exceeding the micro-purchase threshold, the Academy did not follow Uniform Guidance requirements related to methods of procurement applicable to federal program expenditures. The Academy also did not have proper documentation of suspension and debarment requirements maintained for one of one vendor tested to ensure compliance with this requirement in the current year. These were not statistically valid samples. Repeat Finding – This is a current year finding. Cause – This was an oversight by academy personnel. Effect – Noncompliance with procurement, and suspension and debarment requirements could result in the Academy expending federal funds inappropriately or utilizing vendors that are not eligible to be parties to such transactions, which could be viewed as a violation of the award agreement. Recommendation – We recommend that the Academy review its internal control procedures relating to procurement, and suspension and debarment for the child nutrition cluster federal program. Internal controls over compliance for this area should include documentation of compliance with Uniform Guidance requirements related to methods of procurement. These controls should also include steps to ensure any vendor with which the Academy contracts for goods or services exceeding $25,000 is not listed as suspended or debarred on the federal Excluded Parties List System website. View of Responsible Official and Planned Corrective Actions – The Academy agrees with the finding. The Academy will review procedures relating to procurement, and suspension and debarment for its federal programs to ensure compliance with the Uniform Guidance in the future. The Academy has separately issued a Corrective Action Plan related to this finding.

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE AND REPORTABLE INSTANCES OF NONCOMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER – (FEDERAL ALN 10.553, 10.555, AND 10.559) 2023-004 Internal Control Over Compliance and Reportable Instances of Noncompliance With Federal Procurement, and Suspension and Debarment Requirements Criteria – 2 CFR § 180 and 2 CFR § 200.318-327 requires the Academy to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including procurement, and suspension and debarment requirements applicable to the child nutrition cluster federal programs. Condition – During our audit, we noted the Academy did not have sufficient controls in place resulting in material noncompliance within its child nutrition cluster federal programs to ensure compliance with federal procurement requirements related to methods of procurement and to assure that it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred from participating in contracts involving the expenditures of federal program funds. Questioned Costs – None. Context – For three of three vendors exceeding the micro-purchase threshold, the Academy did not follow Uniform Guidance requirements related to methods of procurement applicable to federal program expenditures. The Academy also did not have proper documentation of suspension and debarment requirements maintained for one of one vendor tested to ensure compliance with this requirement in the current year. These were not statistically valid samples. Repeat Finding – This is a current year finding. Cause – This was an oversight by academy personnel. Effect – Noncompliance with procurement, and suspension and debarment requirements could result in the Academy expending federal funds inappropriately or utilizing vendors that are not eligible to be parties to such transactions, which could be viewed as a violation of the award agreement. Recommendation – We recommend that the Academy review its internal control procedures relating to procurement, and suspension and debarment for the child nutrition cluster federal program. Internal controls over compliance for this area should include documentation of compliance with Uniform Guidance requirements related to methods of procurement. These controls should also include steps to ensure any vendor with which the Academy contracts for goods or services exceeding $25,000 is not listed as suspended or debarred on the federal Excluded Parties List System website. View of Responsible Official and Planned Corrective Actions – The Academy agrees with the finding. The Academy will review procedures relating to procurement, and suspension and debarment for its federal programs to ensure compliance with the Uniform Guidance in the future. The Academy has separately issued a Corrective Action Plan related to this finding.

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION – COVID-19 – EDUCATION STABILIZATION FUND (FEDERAL ALN 84.425) 2023-003 Internal Control Over Compliance With Equipment and Real Property Management Requirements Criteria – 2 CFR § 200.313(d)(1) requires Universal Academy (the Academy) to designate fixed assets purchased under federal programs and to maintain related property records, including a description of the property, a serial number or other unique identification number, the source of funding for the property (including the federal Assistance Listing Number), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use, and condition of the property, and any ultimate disposition data, including the date of disposal and sale price of the property. Condition – During our audit, we noted that the Academy did not have sufficient controls in place within the COVID-19 – Education Stabilization Fund federal program to specifically identify federally-funded fixed assets and maintain the required records, as noted above, to assure compliance with federal equipment and real property management requirements. Questioned Costs – None. Our testing did not indicate any instances of noncompliance. Context – A population of one applicable fixed asset purchased with federal awards was noted during the course of our audit. This was not a statistically valid sample. Repeat Finding – This is a current year and prior year finding. Cause – The Academy did not did not have a system in place for specifically identifying federally-funded fixed assets and maintaining the required records as noted above. Effect – This could be viewed as a violation of the award agreement. Recommendation – We recommend that the Academy review its internal control procedures to ensure future compliance with the federal compliance requirements specific to equipment and real property management for the COVID-19 – Education Stabilization Fund federal program. View of Responsible Official and Planned Corrective Actions – The Academy agrees with the finding. The Academy intends to review its control procedures relating to equipment and real property management requirements to ensure compliance for future federal awards expenditures. The Academy has separately issued a Corrective Action Plan related to this finding.

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION – COVID-19 – EDUCATION STABILIZATION FUND (FEDERAL ALN 84.425) 2023-003 Internal Control Over Compliance With Equipment and Real Property Management Requirements Criteria – 2 CFR § 200.313(d)(1) requires Universal Academy (the Academy) to designate fixed assets purchased under federal programs and to maintain related property records, including a description of the property, a serial number or other unique identification number, the source of funding for the property (including the federal Assistance Listing Number), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use, and condition of the property, and any ultimate disposition data, including the date of disposal and sale price of the property. Condition – During our audit, we noted that the Academy did not have sufficient controls in place within the COVID-19 – Education Stabilization Fund federal program to specifically identify federally-funded fixed assets and maintain the required records, as noted above, to assure compliance with federal equipment and real property management requirements. Questioned Costs – None. Our testing did not indicate any instances of noncompliance. Context – A population of one applicable fixed asset purchased with federal awards was noted during the course of our audit. This was not a statistically valid sample. Repeat Finding – This is a current year and prior year finding. Cause – The Academy did not did not have a system in place for specifically identifying federally-funded fixed assets and maintaining the required records as noted above. Effect – This could be viewed as a violation of the award agreement. Recommendation – We recommend that the Academy review its internal control procedures to ensure future compliance with the federal compliance requirements specific to equipment and real property management for the COVID-19 – Education Stabilization Fund federal program. View of Responsible Official and Planned Corrective Actions – The Academy agrees with the finding. The Academy intends to review its control procedures relating to equipment and real property management requirements to ensure compliance for future federal awards expenditures. The Academy has separately issued a Corrective Action Plan related to this finding.

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE – SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 2023-005 Reporting Compliance Requirement Criteria – 2 CFR § 200.510 requires that the Academy prepare appropriate financial statements, including the Schedule of Expenditures of Federal Awards (SEFA) for the year ended June 30, 2023, which must include the total federal awards expended as determined in accordance with 2 CFR § 200.502. Management is responsible for establishing and maintaining effective internal controls over compliance with requirements applicable to federal programs, including separately tracking federal expenditures within the finance system to provide for accurate preparation of the SEFA. Condition – During our audit, we noted the Academy did not have sufficient controls in place to ensure completeness of the SEFA and compliance with this requirement. The Academy’s SEFA was understated by $158,815 in federal expenditures related to the Emergency Connectivity Fund federal program. Questioned Costs – Not applicable. Context – On the June 30, 2023 SEFA, $158,815 of $1,308,178 was initially not reported. Cause – This was an oversight by academy personnel. Repeat Finding – This is a current year finding. Effect – An incomplete SEFA could result in incorrect major program determination and could be seen as a violation of federal award agreements. Recommendation – We recommend that the Academy review its internal control procedures over reporting and verify completeness of expenditures reported on the SEFA in the future. View of Responsible Official and Planned Corrective Actions – The Academy agrees with the finding. The Academy has separately issued a Corrective Action Plan related to this finding.

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE – SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 2023-005 Reporting Compliance Requirement Criteria – 2 CFR § 200.510 requires that the Academy prepare appropriate financial statements, including the Schedule of Expenditures of Federal Awards (SEFA) for the year ended June 30, 2023, which must include the total federal awards expended as determined in accordance with 2 CFR § 200.502. Management is responsible for establishing and maintaining effective internal controls over compliance with requirements applicable to federal programs, including separately tracking federal expenditures within the finance system to provide for accurate preparation of the SEFA. Condition – During our audit, we noted the Academy did not have sufficient controls in place to ensure completeness of the SEFA and compliance with this requirement. The Academy’s SEFA was understated by $158,815 in federal expenditures related to the Emergency Connectivity Fund federal program. Questioned Costs – Not applicable. Context – On the June 30, 2023 SEFA, $158,815 of $1,308,178 was initially not reported. Cause – This was an oversight by academy personnel. Repeat Finding – This is a current year finding. Effect – An incomplete SEFA could result in incorrect major program determination and could be seen as a violation of federal award agreements. Recommendation – We recommend that the Academy review its internal control procedures over reporting and verify completeness of expenditures reported on the SEFA in the future. View of Responsible Official and Planned Corrective Actions – The Academy agrees with the finding. The Academy has separately issued a Corrective Action Plan related to this finding.

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE – SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 2023-005 Reporting Compliance Requirement Criteria – 2 CFR § 200.510 requires that the Academy prepare appropriate financial statements, including the Schedule of Expenditures of Federal Awards (SEFA) for the year ended June 30, 2023, which must include the total federal awards expended as determined in accordance with 2 CFR § 200.502. Management is responsible for establishing and maintaining effective internal controls over compliance with requirements applicable to federal programs, including separately tracking federal expenditures within the finance system to provide for accurate preparation of the SEFA. Condition – During our audit, we noted the Academy did not have sufficient controls in place to ensure completeness of the SEFA and compliance with this requirement. The Academy’s SEFA was understated by $158,815 in federal expenditures related to the Emergency Connectivity Fund federal program. Questioned Costs – Not applicable. Context – On the June 30, 2023 SEFA, $158,815 of $1,308,178 was initially not reported. Cause – This was an oversight by academy personnel. Repeat Finding – This is a current year finding. Effect – An incomplete SEFA could result in incorrect major program determination and could be seen as a violation of federal award agreements. Recommendation – We recommend that the Academy review its internal control procedures over reporting and verify completeness of expenditures reported on the SEFA in the future. View of Responsible Official and Planned Corrective Actions – The Academy agrees with the finding. The Academy has separately issued a Corrective Action Plan related to this finding.

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE – SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 2023-005 Reporting Compliance Requirement Criteria – 2 CFR § 200.510 requires that the Academy prepare appropriate financial statements, including the Schedule of Expenditures of Federal Awards (SEFA) for the year ended June 30, 2023, which must include the total federal awards expended as determined in accordance with 2 CFR § 200.502. Management is responsible for establishing and maintaining effective internal controls over compliance with requirements applicable to federal programs, including separately tracking federal expenditures within the finance system to provide for accurate preparation of the SEFA. Condition – During our audit, we noted the Academy did not have sufficient controls in place to ensure completeness of the SEFA and compliance with this requirement. The Academy’s SEFA was understated by $158,815 in federal expenditures related to the Emergency Connectivity Fund federal program. Questioned Costs – Not applicable. Context – On the June 30, 2023 SEFA, $158,815 of $1,308,178 was initially not reported. Cause – This was an oversight by academy personnel. Repeat Finding – This is a current year finding. Effect – An incomplete SEFA could result in incorrect major program determination and could be seen as a violation of federal award agreements. Recommendation – We recommend that the Academy review its internal control procedures over reporting and verify completeness of expenditures reported on the SEFA in the future. View of Responsible Official and Planned Corrective Actions – The Academy agrees with the finding. The Academy has separately issued a Corrective Action Plan related to this finding.

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE – SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 2023-005 Reporting Compliance Requirement Criteria – 2 CFR § 200.510 requires that the Academy prepare appropriate financial statements, including the Schedule of Expenditures of Federal Awards (SEFA) for the year ended June 30, 2023, which must include the total federal awards expended as determined in accordance with 2 CFR § 200.502. Management is responsible for establishing and maintaining effective internal controls over compliance with requirements applicable to federal programs, including separately tracking federal expenditures within the finance system to provide for accurate preparation of the SEFA. Condition – During our audit, we noted the Academy did not have sufficient controls in place to ensure completeness of the SEFA and compliance with this requirement. The Academy’s SEFA was understated by $158,815 in federal expenditures related to the Emergency Connectivity Fund federal program. Questioned Costs – Not applicable. Context – On the June 30, 2023 SEFA, $158,815 of $1,308,178 was initially not reported. Cause – This was an oversight by academy personnel. Repeat Finding – This is a current year finding. Effect – An incomplete SEFA could result in incorrect major program determination and could be seen as a violation of federal award agreements. Recommendation – We recommend that the Academy review its internal control procedures over reporting and verify completeness of expenditures reported on the SEFA in the future. View of Responsible Official and Planned Corrective Actions – The Academy agrees with the finding. The Academy has separately issued a Corrective Action Plan related to this finding.

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE – SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 2023-005 Reporting Compliance Requirement Criteria – 2 CFR § 200.510 requires that the Academy prepare appropriate financial statements, including the Schedule of Expenditures of Federal Awards (SEFA) for the year ended June 30, 2023, which must include the total federal awards expended as determined in accordance with 2 CFR § 200.502. Management is responsible for establishing and maintaining effective internal controls over compliance with requirements applicable to federal programs, including separately tracking federal expenditures within the finance system to provide for accurate preparation of the SEFA. Condition – During our audit, we noted the Academy did not have sufficient controls in place to ensure completeness of the SEFA and compliance with this requirement. The Academy’s SEFA was understated by $158,815 in federal expenditures related to the Emergency Connectivity Fund federal program. Questioned Costs – Not applicable. Context – On the June 30, 2023 SEFA, $158,815 of $1,308,178 was initially not reported. Cause – This was an oversight by academy personnel. Repeat Finding – This is a current year finding. Effect – An incomplete SEFA could result in incorrect major program determination and could be seen as a violation of federal award agreements. Recommendation – We recommend that the Academy review its internal control procedures over reporting and verify completeness of expenditures reported on the SEFA in the future. View of Responsible Official and Planned Corrective Actions – The Academy agrees with the finding. The Academy has separately issued a Corrective Action Plan related to this finding.

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE – SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 2023-005 Reporting Compliance Requirement Criteria – 2 CFR § 200.510 requires that the Academy prepare appropriate financial statements, including the Schedule of Expenditures of Federal Awards (SEFA) for the year ended June 30, 2023, which must include the total federal awards expended as determined in accordance with 2 CFR § 200.502. Management is responsible for establishing and maintaining effective internal controls over compliance with requirements applicable to federal programs, including separately tracking federal expenditures within the finance system to provide for accurate preparation of the SEFA. Condition – During our audit, we noted the Academy did not have sufficient controls in place to ensure completeness of the SEFA and compliance with this requirement. The Academy’s SEFA was understated by $158,815 in federal expenditures related to the Emergency Connectivity Fund federal program. Questioned Costs – Not applicable. Context – On the June 30, 2023 SEFA, $158,815 of $1,308,178 was initially not reported. Cause – This was an oversight by academy personnel. Repeat Finding – This is a current year finding. Effect – An incomplete SEFA could result in incorrect major program determination and could be seen as a violation of federal award agreements. Recommendation – We recommend that the Academy review its internal control procedures over reporting and verify completeness of expenditures reported on the SEFA in the future. View of Responsible Official and Planned Corrective Actions – The Academy agrees with the finding. The Academy has separately issued a Corrective Action Plan related to this finding.

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE – SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 2023-005 Reporting Compliance Requirement Criteria – 2 CFR § 200.510 requires that the Academy prepare appropriate financial statements, including the Schedule of Expenditures of Federal Awards (SEFA) for the year ended June 30, 2023, which must include the total federal awards expended as determined in accordance with 2 CFR § 200.502. Management is responsible for establishing and maintaining effective internal controls over compliance with requirements applicable to federal programs, including separately tracking federal expenditures within the finance system to provide for accurate preparation of the SEFA. Condition – During our audit, we noted the Academy did not have sufficient controls in place to ensure completeness of the SEFA and compliance with this requirement. The Academy’s SEFA was understated by $158,815 in federal expenditures related to the Emergency Connectivity Fund federal program. Questioned Costs – Not applicable. Context – On the June 30, 2023 SEFA, $158,815 of $1,308,178 was initially not reported. Cause – This was an oversight by academy personnel. Repeat Finding – This is a current year finding. Effect – An incomplete SEFA could result in incorrect major program determination and could be seen as a violation of federal award agreements. Recommendation – We recommend that the Academy review its internal control procedures over reporting and verify completeness of expenditures reported on the SEFA in the future. View of Responsible Official and Planned Corrective Actions – The Academy agrees with the finding. The Academy has separately issued a Corrective Action Plan related to this finding.

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE – SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 2023-005 Reporting Compliance Requirement Criteria – 2 CFR § 200.510 requires that the Academy prepare appropriate financial statements, including the Schedule of Expenditures of Federal Awards (SEFA) for the year ended June 30, 2023, which must include the total federal awards expended as determined in accordance with 2 CFR § 200.502. Management is responsible for establishing and maintaining effective internal controls over compliance with requirements applicable to federal programs, including separately tracking federal expenditures within the finance system to provide for accurate preparation of the SEFA. Condition – During our audit, we noted the Academy did not have sufficient controls in place to ensure completeness of the SEFA and compliance with this requirement. The Academy’s SEFA was understated by $158,815 in federal expenditures related to the Emergency Connectivity Fund federal program. Questioned Costs – Not applicable. Context – On the June 30, 2023 SEFA, $158,815 of $1,308,178 was initially not reported. Cause – This was an oversight by academy personnel. Repeat Finding – This is a current year finding. Effect – An incomplete SEFA could result in incorrect major program determination and could be seen as a violation of federal award agreements. Recommendation – We recommend that the Academy review its internal control procedures over reporting and verify completeness of expenditures reported on the SEFA in the future. View of Responsible Official and Planned Corrective Actions – The Academy agrees with the finding. The Academy has separately issued a Corrective Action Plan related to this finding.

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE – SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 2023-005 Reporting Compliance Requirement Criteria – 2 CFR § 200.510 requires that the Academy prepare appropriate financial statements, including the Schedule of Expenditures of Federal Awards (SEFA) for the year ended June 30, 2023, which must include the total federal awards expended as determined in accordance with 2 CFR § 200.502. Management is responsible for establishing and maintaining effective internal controls over compliance with requirements applicable to federal programs, including separately tracking federal expenditures within the finance system to provide for accurate preparation of the SEFA. Condition – During our audit, we noted the Academy did not have sufficient controls in place to ensure completeness of the SEFA and compliance with this requirement. The Academy’s SEFA was understated by $158,815 in federal expenditures related to the Emergency Connectivity Fund federal program. Questioned Costs – Not applicable. Context – On the June 30, 2023 SEFA, $158,815 of $1,308,178 was initially not reported. Cause – This was an oversight by academy personnel. Repeat Finding – This is a current year finding. Effect – An incomplete SEFA could result in incorrect major program determination and could be seen as a violation of federal award agreements. Recommendation – We recommend that the Academy review its internal control procedures over reporting and verify completeness of expenditures reported on the SEFA in the future. View of Responsible Official and Planned Corrective Actions – The Academy agrees with the finding. The Academy has separately issued a Corrective Action Plan related to this finding.

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE – SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 2023-005 Reporting Compliance Requirement Criteria – 2 CFR § 200.510 requires that the Academy prepare appropriate financial statements, including the Schedule of Expenditures of Federal Awards (SEFA) for the year ended June 30, 2023, which must include the total federal awards expended as determined in accordance with 2 CFR § 200.502. Management is responsible for establishing and maintaining effective internal controls over compliance with requirements applicable to federal programs, including separately tracking federal expenditures within the finance system to provide for accurate preparation of the SEFA. Condition – During our audit, we noted the Academy did not have sufficient controls in place to ensure completeness of the SEFA and compliance with this requirement. The Academy’s SEFA was understated by $158,815 in federal expenditures related to the Emergency Connectivity Fund federal program. Questioned Costs – Not applicable. Context – On the June 30, 2023 SEFA, $158,815 of $1,308,178 was initially not reported. Cause – This was an oversight by academy personnel. Repeat Finding – This is a current year finding. Effect – An incomplete SEFA could result in incorrect major program determination and could be seen as a violation of federal award agreements. Recommendation – We recommend that the Academy review its internal control procedures over reporting and verify completeness of expenditures reported on the SEFA in the future. View of Responsible Official and Planned Corrective Actions – The Academy agrees with the finding. The Academy has separately issued a Corrective Action Plan related to this finding.

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE – SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 2023-005 Reporting Compliance Requirement Criteria – 2 CFR § 200.510 requires that the Academy prepare appropriate financial statements, including the Schedule of Expenditures of Federal Awards (SEFA) for the year ended June 30, 2023, which must include the total federal awards expended as determined in accordance with 2 CFR § 200.502. Management is responsible for establishing and maintaining effective internal controls over compliance with requirements applicable to federal programs, including separately tracking federal expenditures within the finance system to provide for accurate preparation of the SEFA. Condition – During our audit, we noted the Academy did not have sufficient controls in place to ensure completeness of the SEFA and compliance with this requirement. The Academy’s SEFA was understated by $158,815 in federal expenditures related to the Emergency Connectivity Fund federal program. Questioned Costs – Not applicable. Context – On the June 30, 2023 SEFA, $158,815 of $1,308,178 was initially not reported. Cause – This was an oversight by academy personnel. Repeat Finding – This is a current year finding. Effect – An incomplete SEFA could result in incorrect major program determination and could be seen as a violation of federal award agreements. Recommendation – We recommend that the Academy review its internal control procedures over reporting and verify completeness of expenditures reported on the SEFA in the future. View of Responsible Official and Planned Corrective Actions – The Academy agrees with the finding. The Academy has separately issued a Corrective Action Plan related to this finding.

REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2023-006 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited SEFA and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period. Questioned Costs – Not applicable. Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse by the federal reporting deadline. Repeat Finding – This is a current year finding. Cause – The audit of the Academy’s SEFA for the year ended June 30, 2023 was not completed within the 9-month reporting period. Completion of the Academy’s audited annual financial statements for the year ended June 30, 2023, which is a required component of the federal reporting package, was delayed. The completion of the Academy’s audited annual financial statements was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the Academy’s financial audit for the year ended June 30, 2023, prevented the submission of the required information to the federal audit clearinghouse in a timely manner. Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future. View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.

REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2023-006 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited SEFA and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period. Questioned Costs – Not applicable. Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse by the federal reporting deadline. Repeat Finding – This is a current year finding. Cause – The audit of the Academy’s SEFA for the year ended June 30, 2023 was not completed within the 9-month reporting period. Completion of the Academy’s audited annual financial statements for the year ended June 30, 2023, which is a required component of the federal reporting package, was delayed. The completion of the Academy’s audited annual financial statements was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the Academy’s financial audit for the year ended June 30, 2023, prevented the submission of the required information to the federal audit clearinghouse in a timely manner. Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future. View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.

REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2023-006 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited SEFA and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period. Questioned Costs – Not applicable. Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse by the federal reporting deadline. Repeat Finding – This is a current year finding. Cause – The audit of the Academy’s SEFA for the year ended June 30, 2023 was not completed within the 9-month reporting period. Completion of the Academy’s audited annual financial statements for the year ended June 30, 2023, which is a required component of the federal reporting package, was delayed. The completion of the Academy’s audited annual financial statements was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the Academy’s financial audit for the year ended June 30, 2023, prevented the submission of the required information to the federal audit clearinghouse in a timely manner. Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future. View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.

REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2023-006 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited SEFA and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period. Questioned Costs – Not applicable. Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse by the federal reporting deadline. Repeat Finding – This is a current year finding. Cause – The audit of the Academy’s SEFA for the year ended June 30, 2023 was not completed within the 9-month reporting period. Completion of the Academy’s audited annual financial statements for the year ended June 30, 2023, which is a required component of the federal reporting package, was delayed. The completion of the Academy’s audited annual financial statements was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the Academy’s financial audit for the year ended June 30, 2023, prevented the submission of the required information to the federal audit clearinghouse in a timely manner. Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future. View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.

REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2023-006 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited SEFA and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period. Questioned Costs – Not applicable. Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse by the federal reporting deadline. Repeat Finding – This is a current year finding. Cause – The audit of the Academy’s SEFA for the year ended June 30, 2023 was not completed within the 9-month reporting period. Completion of the Academy’s audited annual financial statements for the year ended June 30, 2023, which is a required component of the federal reporting package, was delayed. The completion of the Academy’s audited annual financial statements was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the Academy’s financial audit for the year ended June 30, 2023, prevented the submission of the required information to the federal audit clearinghouse in a timely manner. Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future. View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.

REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2023-006 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited SEFA and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period. Questioned Costs – Not applicable. Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse by the federal reporting deadline. Repeat Finding – This is a current year finding. Cause – The audit of the Academy’s SEFA for the year ended June 30, 2023 was not completed within the 9-month reporting period. Completion of the Academy’s audited annual financial statements for the year ended June 30, 2023, which is a required component of the federal reporting package, was delayed. The completion of the Academy’s audited annual financial statements was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the Academy’s financial audit for the year ended June 30, 2023, prevented the submission of the required information to the federal audit clearinghouse in a timely manner. Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future. View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.

REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2023-006 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited SEFA and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period. Questioned Costs – Not applicable. Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse by the federal reporting deadline. Repeat Finding – This is a current year finding. Cause – The audit of the Academy’s SEFA for the year ended June 30, 2023 was not completed within the 9-month reporting period. Completion of the Academy’s audited annual financial statements for the year ended June 30, 2023, which is a required component of the federal reporting package, was delayed. The completion of the Academy’s audited annual financial statements was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the Academy’s financial audit for the year ended June 30, 2023, prevented the submission of the required information to the federal audit clearinghouse in a timely manner. Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future. View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.

REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2023-006 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited SEFA and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period. Questioned Costs – Not applicable. Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse by the federal reporting deadline. Repeat Finding – This is a current year finding. Cause – The audit of the Academy’s SEFA for the year ended June 30, 2023 was not completed within the 9-month reporting period. Completion of the Academy’s audited annual financial statements for the year ended June 30, 2023, which is a required component of the federal reporting package, was delayed. The completion of the Academy’s audited annual financial statements was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the Academy’s financial audit for the year ended June 30, 2023, prevented the submission of the required information to the federal audit clearinghouse in a timely manner. Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future. View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.

REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2023-006 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited SEFA and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period. Questioned Costs – Not applicable. Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse by the federal reporting deadline. Repeat Finding – This is a current year finding. Cause – The audit of the Academy’s SEFA for the year ended June 30, 2023 was not completed within the 9-month reporting period. Completion of the Academy’s audited annual financial statements for the year ended June 30, 2023, which is a required component of the federal reporting package, was delayed. The completion of the Academy’s audited annual financial statements was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the Academy’s financial audit for the year ended June 30, 2023, prevented the submission of the required information to the federal audit clearinghouse in a timely manner. Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future. View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.

REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2023-006 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited SEFA and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period. Questioned Costs – Not applicable. Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse by the federal reporting deadline. Repeat Finding – This is a current year finding. Cause – The audit of the Academy’s SEFA for the year ended June 30, 2023 was not completed within the 9-month reporting period. Completion of the Academy’s audited annual financial statements for the year ended June 30, 2023, which is a required component of the federal reporting package, was delayed. The completion of the Academy’s audited annual financial statements was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the Academy’s financial audit for the year ended June 30, 2023, prevented the submission of the required information to the federal audit clearinghouse in a timely manner. Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future. View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.

REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2023-006 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited SEFA and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period. Questioned Costs – Not applicable. Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse by the federal reporting deadline. Repeat Finding – This is a current year finding. Cause – The audit of the Academy’s SEFA for the year ended June 30, 2023 was not completed within the 9-month reporting period. Completion of the Academy’s audited annual financial statements for the year ended June 30, 2023, which is a required component of the federal reporting package, was delayed. The completion of the Academy’s audited annual financial statements was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the Academy’s financial audit for the year ended June 30, 2023, prevented the submission of the required information to the federal audit clearinghouse in a timely manner. Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future. View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.

REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2023-006 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited SEFA and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period. Questioned Costs – Not applicable. Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse by the federal reporting deadline. Repeat Finding – This is a current year finding. Cause – The audit of the Academy’s SEFA for the year ended June 30, 2023 was not completed within the 9-month reporting period. Completion of the Academy’s audited annual financial statements for the year ended June 30, 2023, which is a required component of the federal reporting package, was delayed. The completion of the Academy’s audited annual financial statements was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the Academy’s financial audit for the year ended June 30, 2023, prevented the submission of the required information to the federal audit clearinghouse in a timely manner. Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future. View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE AND REPORTABLE INSTANCES OF NONCOMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER – (FEDERAL ALN 10.553, 10.555, AND 10.559) 2023-004 Internal Control Over Compliance and Reportable Instances of Noncompliance With Federal Procurement, and Suspension and Debarment Requirements Criteria – 2 CFR § 180 and 2 CFR § 200.318-327 requires the Academy to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including procurement, and suspension and debarment requirements applicable to the child nutrition cluster federal programs. Condition – During our audit, we noted the Academy did not have sufficient controls in place resulting in material noncompliance within its child nutrition cluster federal programs to ensure compliance with federal procurement requirements related to methods of procurement and to assure that it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred from participating in contracts involving the expenditures of federal program funds. Questioned Costs – None. Context – For three of three vendors exceeding the micro-purchase threshold, the Academy did not follow Uniform Guidance requirements related to methods of procurement applicable to federal program expenditures. The Academy also did not have proper documentation of suspension and debarment requirements maintained for one of one vendor tested to ensure compliance with this requirement in the current year. These were not statistically valid samples. Repeat Finding – This is a current year finding. Cause – This was an oversight by academy personnel. Effect – Noncompliance with procurement, and suspension and debarment requirements could result in the Academy expending federal funds inappropriately or utilizing vendors that are not eligible to be parties to such transactions, which could be viewed as a violation of the award agreement. Recommendation – We recommend that the Academy review its internal control procedures relating to procurement, and suspension and debarment for the child nutrition cluster federal program. Internal controls over compliance for this area should include documentation of compliance with Uniform Guidance requirements related to methods of procurement. These controls should also include steps to ensure any vendor with which the Academy contracts for goods or services exceeding $25,000 is not listed as suspended or debarred on the federal Excluded Parties List System website. View of Responsible Official and Planned Corrective Actions – The Academy agrees with the finding. The Academy will review procedures relating to procurement, and suspension and debarment for its federal programs to ensure compliance with the Uniform Guidance in the future. The Academy has separately issued a Corrective Action Plan related to this finding.

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE AND REPORTABLE INSTANCES OF NONCOMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER – (FEDERAL ALN 10.553, 10.555, AND 10.559) 2023-004 Internal Control Over Compliance and Reportable Instances of Noncompliance With Federal Procurement, and Suspension and Debarment Requirements Criteria – 2 CFR § 180 and 2 CFR § 200.318-327 requires the Academy to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including procurement, and suspension and debarment requirements applicable to the child nutrition cluster federal programs. Condition – During our audit, we noted the Academy did not have sufficient controls in place resulting in material noncompliance within its child nutrition cluster federal programs to ensure compliance with federal procurement requirements related to methods of procurement and to assure that it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred from participating in contracts involving the expenditures of federal program funds. Questioned Costs – None. Context – For three of three vendors exceeding the micro-purchase threshold, the Academy did not follow Uniform Guidance requirements related to methods of procurement applicable to federal program expenditures. The Academy also did not have proper documentation of suspension and debarment requirements maintained for one of one vendor tested to ensure compliance with this requirement in the current year. These were not statistically valid samples. Repeat Finding – This is a current year finding. Cause – This was an oversight by academy personnel. Effect – Noncompliance with procurement, and suspension and debarment requirements could result in the Academy expending federal funds inappropriately or utilizing vendors that are not eligible to be parties to such transactions, which could be viewed as a violation of the award agreement. Recommendation – We recommend that the Academy review its internal control procedures relating to procurement, and suspension and debarment for the child nutrition cluster federal program. Internal controls over compliance for this area should include documentation of compliance with Uniform Guidance requirements related to methods of procurement. These controls should also include steps to ensure any vendor with which the Academy contracts for goods or services exceeding $25,000 is not listed as suspended or debarred on the federal Excluded Parties List System website. View of Responsible Official and Planned Corrective Actions – The Academy agrees with the finding. The Academy will review procedures relating to procurement, and suspension and debarment for its federal programs to ensure compliance with the Uniform Guidance in the future. The Academy has separately issued a Corrective Action Plan related to this finding.

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE AND REPORTABLE INSTANCES OF NONCOMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER – (FEDERAL ALN 10.553, 10.555, AND 10.559) 2023-004 Internal Control Over Compliance and Reportable Instances of Noncompliance With Federal Procurement, and Suspension and Debarment Requirements Criteria – 2 CFR § 180 and 2 CFR § 200.318-327 requires the Academy to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including procurement, and suspension and debarment requirements applicable to the child nutrition cluster federal programs. Condition – During our audit, we noted the Academy did not have sufficient controls in place resulting in material noncompliance within its child nutrition cluster federal programs to ensure compliance with federal procurement requirements related to methods of procurement and to assure that it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred from participating in contracts involving the expenditures of federal program funds. Questioned Costs – None. Context – For three of three vendors exceeding the micro-purchase threshold, the Academy did not follow Uniform Guidance requirements related to methods of procurement applicable to federal program expenditures. The Academy also did not have proper documentation of suspension and debarment requirements maintained for one of one vendor tested to ensure compliance with this requirement in the current year. These were not statistically valid samples. Repeat Finding – This is a current year finding. Cause – This was an oversight by academy personnel. Effect – Noncompliance with procurement, and suspension and debarment requirements could result in the Academy expending federal funds inappropriately or utilizing vendors that are not eligible to be parties to such transactions, which could be viewed as a violation of the award agreement. Recommendation – We recommend that the Academy review its internal control procedures relating to procurement, and suspension and debarment for the child nutrition cluster federal program. Internal controls over compliance for this area should include documentation of compliance with Uniform Guidance requirements related to methods of procurement. These controls should also include steps to ensure any vendor with which the Academy contracts for goods or services exceeding $25,000 is not listed as suspended or debarred on the federal Excluded Parties List System website. View of Responsible Official and Planned Corrective Actions – The Academy agrees with the finding. The Academy will review procedures relating to procurement, and suspension and debarment for its federal programs to ensure compliance with the Uniform Guidance in the future. The Academy has separately issued a Corrective Action Plan related to this finding.

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION – COVID-19 – EDUCATION STABILIZATION FUND (FEDERAL ALN 84.425) 2023-003 Internal Control Over Compliance With Equipment and Real Property Management Requirements Criteria – 2 CFR § 200.313(d)(1) requires Universal Academy (the Academy) to designate fixed assets purchased under federal programs and to maintain related property records, including a description of the property, a serial number or other unique identification number, the source of funding for the property (including the federal Assistance Listing Number), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use, and condition of the property, and any ultimate disposition data, including the date of disposal and sale price of the property. Condition – During our audit, we noted that the Academy did not have sufficient controls in place within the COVID-19 – Education Stabilization Fund federal program to specifically identify federally-funded fixed assets and maintain the required records, as noted above, to assure compliance with federal equipment and real property management requirements. Questioned Costs – None. Our testing did not indicate any instances of noncompliance. Context – A population of one applicable fixed asset purchased with federal awards was noted during the course of our audit. This was not a statistically valid sample. Repeat Finding – This is a current year and prior year finding. Cause – The Academy did not did not have a system in place for specifically identifying federally-funded fixed assets and maintaining the required records as noted above. Effect – This could be viewed as a violation of the award agreement. Recommendation – We recommend that the Academy review its internal control procedures to ensure future compliance with the federal compliance requirements specific to equipment and real property management for the COVID-19 – Education Stabilization Fund federal program. View of Responsible Official and Planned Corrective Actions – The Academy agrees with the finding. The Academy intends to review its control procedures relating to equipment and real property management requirements to ensure compliance for future federal awards expenditures. The Academy has separately issued a Corrective Action Plan related to this finding.

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION – COVID-19 – EDUCATION STABILIZATION FUND (FEDERAL ALN 84.425) 2023-003 Internal Control Over Compliance With Equipment and Real Property Management Requirements Criteria – 2 CFR § 200.313(d)(1) requires Universal Academy (the Academy) to designate fixed assets purchased under federal programs and to maintain related property records, including a description of the property, a serial number or other unique identification number, the source of funding for the property (including the federal Assistance Listing Number), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use, and condition of the property, and any ultimate disposition data, including the date of disposal and sale price of the property. Condition – During our audit, we noted that the Academy did not have sufficient controls in place within the COVID-19 – Education Stabilization Fund federal program to specifically identify federally-funded fixed assets and maintain the required records, as noted above, to assure compliance with federal equipment and real property management requirements. Questioned Costs – None. Our testing did not indicate any instances of noncompliance. Context – A population of one applicable fixed asset purchased with federal awards was noted during the course of our audit. This was not a statistically valid sample. Repeat Finding – This is a current year and prior year finding. Cause – The Academy did not did not have a system in place for specifically identifying federally-funded fixed assets and maintaining the required records as noted above. Effect – This could be viewed as a violation of the award agreement. Recommendation – We recommend that the Academy review its internal control procedures to ensure future compliance with the federal compliance requirements specific to equipment and real property management for the COVID-19 – Education Stabilization Fund federal program. View of Responsible Official and Planned Corrective Actions – The Academy agrees with the finding. The Academy intends to review its control procedures relating to equipment and real property management requirements to ensure compliance for future federal awards expenditures. The Academy has separately issued a Corrective Action Plan related to this finding.

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE – SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 2023-005 Reporting Compliance Requirement Criteria – 2 CFR § 200.510 requires that the Academy prepare appropriate financial statements, including the Schedule of Expenditures of Federal Awards (SEFA) for the year ended June 30, 2023, which must include the total federal awards expended as determined in accordance with 2 CFR § 200.502. Management is responsible for establishing and maintaining effective internal controls over compliance with requirements applicable to federal programs, including separately tracking federal expenditures within the finance system to provide for accurate preparation of the SEFA. Condition – During our audit, we noted the Academy did not have sufficient controls in place to ensure completeness of the SEFA and compliance with this requirement. The Academy’s SEFA was understated by $158,815 in federal expenditures related to the Emergency Connectivity Fund federal program. Questioned Costs – Not applicable. Context – On the June 30, 2023 SEFA, $158,815 of $1,308,178 was initially not reported. Cause – This was an oversight by academy personnel. Repeat Finding – This is a current year finding. Effect – An incomplete SEFA could result in incorrect major program determination and could be seen as a violation of federal award agreements. Recommendation – We recommend that the Academy review its internal control procedures over reporting and verify completeness of expenditures reported on the SEFA in the future. View of Responsible Official and Planned Corrective Actions – The Academy agrees with the finding. The Academy has separately issued a Corrective Action Plan related to this finding.

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE – SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 2023-005 Reporting Compliance Requirement Criteria – 2 CFR § 200.510 requires that the Academy prepare appropriate financial statements, including the Schedule of Expenditures of Federal Awards (SEFA) for the year ended June 30, 2023, which must include the total federal awards expended as determined in accordance with 2 CFR § 200.502. Management is responsible for establishing and maintaining effective internal controls over compliance with requirements applicable to federal programs, including separately tracking federal expenditures within the finance system to provide for accurate preparation of the SEFA. Condition – During our audit, we noted the Academy did not have sufficient controls in place to ensure completeness of the SEFA and compliance with this requirement. The Academy’s SEFA was understated by $158,815 in federal expenditures related to the Emergency Connectivity Fund federal program. Questioned Costs – Not applicable. Context – On the June 30, 2023 SEFA, $158,815 of $1,308,178 was initially not reported. Cause – This was an oversight by academy personnel. Repeat Finding – This is a current year finding. Effect – An incomplete SEFA could result in incorrect major program determination and could be seen as a violation of federal award agreements. Recommendation – We recommend that the Academy review its internal control procedures over reporting and verify completeness of expenditures reported on the SEFA in the future. View of Responsible Official and Planned Corrective Actions – The Academy agrees with the finding. The Academy has separately issued a Corrective Action Plan related to this finding.

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE – SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 2023-005 Reporting Compliance Requirement Criteria – 2 CFR § 200.510 requires that the Academy prepare appropriate financial statements, including the Schedule of Expenditures of Federal Awards (SEFA) for the year ended June 30, 2023, which must include the total federal awards expended as determined in accordance with 2 CFR § 200.502. Management is responsible for establishing and maintaining effective internal controls over compliance with requirements applicable to federal programs, including separately tracking federal expenditures within the finance system to provide for accurate preparation of the SEFA. Condition – During our audit, we noted the Academy did not have sufficient controls in place to ensure completeness of the SEFA and compliance with this requirement. The Academy’s SEFA was understated by $158,815 in federal expenditures related to the Emergency Connectivity Fund federal program. Questioned Costs – Not applicable. Context – On the June 30, 2023 SEFA, $158,815 of $1,308,178 was initially not reported. Cause – This was an oversight by academy personnel. Repeat Finding – This is a current year finding. Effect – An incomplete SEFA could result in incorrect major program determination and could be seen as a violation of federal award agreements. Recommendation – We recommend that the Academy review its internal control procedures over reporting and verify completeness of expenditures reported on the SEFA in the future. View of Responsible Official and Planned Corrective Actions – The Academy agrees with the finding. The Academy has separately issued a Corrective Action Plan related to this finding.

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE – SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 2023-005 Reporting Compliance Requirement Criteria – 2 CFR § 200.510 requires that the Academy prepare appropriate financial statements, including the Schedule of Expenditures of Federal Awards (SEFA) for the year ended June 30, 2023, which must include the total federal awards expended as determined in accordance with 2 CFR § 200.502. Management is responsible for establishing and maintaining effective internal controls over compliance with requirements applicable to federal programs, including separately tracking federal expenditures within the finance system to provide for accurate preparation of the SEFA. Condition – During our audit, we noted the Academy did not have sufficient controls in place to ensure completeness of the SEFA and compliance with this requirement. The Academy’s SEFA was understated by $158,815 in federal expenditures related to the Emergency Connectivity Fund federal program. Questioned Costs – Not applicable. Context – On the June 30, 2023 SEFA, $158,815 of $1,308,178 was initially not reported. Cause – This was an oversight by academy personnel. Repeat Finding – This is a current year finding. Effect – An incomplete SEFA could result in incorrect major program determination and could be seen as a violation of federal award agreements. Recommendation – We recommend that the Academy review its internal control procedures over reporting and verify completeness of expenditures reported on the SEFA in the future. View of Responsible Official and Planned Corrective Actions – The Academy agrees with the finding. The Academy has separately issued a Corrective Action Plan related to this finding.

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE – SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 2023-005 Reporting Compliance Requirement Criteria – 2 CFR § 200.510 requires that the Academy prepare appropriate financial statements, including the Schedule of Expenditures of Federal Awards (SEFA) for the year ended June 30, 2023, which must include the total federal awards expended as determined in accordance with 2 CFR § 200.502. Management is responsible for establishing and maintaining effective internal controls over compliance with requirements applicable to federal programs, including separately tracking federal expenditures within the finance system to provide for accurate preparation of the SEFA. Condition – During our audit, we noted the Academy did not have sufficient controls in place to ensure completeness of the SEFA and compliance with this requirement. The Academy’s SEFA was understated by $158,815 in federal expenditures related to the Emergency Connectivity Fund federal program. Questioned Costs – Not applicable. Context – On the June 30, 2023 SEFA, $158,815 of $1,308,178 was initially not reported. Cause – This was an oversight by academy personnel. Repeat Finding – This is a current year finding. Effect – An incomplete SEFA could result in incorrect major program determination and could be seen as a violation of federal award agreements. Recommendation – We recommend that the Academy review its internal control procedures over reporting and verify completeness of expenditures reported on the SEFA in the future. View of Responsible Official and Planned Corrective Actions – The Academy agrees with the finding. The Academy has separately issued a Corrective Action Plan related to this finding.

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE – SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 2023-005 Reporting Compliance Requirement Criteria – 2 CFR § 200.510 requires that the Academy prepare appropriate financial statements, including the Schedule of Expenditures of Federal Awards (SEFA) for the year ended June 30, 2023, which must include the total federal awards expended as determined in accordance with 2 CFR § 200.502. Management is responsible for establishing and maintaining effective internal controls over compliance with requirements applicable to federal programs, including separately tracking federal expenditures within the finance system to provide for accurate preparation of the SEFA. Condition – During our audit, we noted the Academy did not have sufficient controls in place to ensure completeness of the SEFA and compliance with this requirement. The Academy’s SEFA was understated by $158,815 in federal expenditures related to the Emergency Connectivity Fund federal program. Questioned Costs – Not applicable. Context – On the June 30, 2023 SEFA, $158,815 of $1,308,178 was initially not reported. Cause – This was an oversight by academy personnel. Repeat Finding – This is a current year finding. Effect – An incomplete SEFA could result in incorrect major program determination and could be seen as a violation of federal award agreements. Recommendation – We recommend that the Academy review its internal control procedures over reporting and verify completeness of expenditures reported on the SEFA in the future. View of Responsible Official and Planned Corrective Actions – The Academy agrees with the finding. The Academy has separately issued a Corrective Action Plan related to this finding.

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE – SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 2023-005 Reporting Compliance Requirement Criteria – 2 CFR § 200.510 requires that the Academy prepare appropriate financial statements, including the Schedule of Expenditures of Federal Awards (SEFA) for the year ended June 30, 2023, which must include the total federal awards expended as determined in accordance with 2 CFR § 200.502. Management is responsible for establishing and maintaining effective internal controls over compliance with requirements applicable to federal programs, including separately tracking federal expenditures within the finance system to provide for accurate preparation of the SEFA. Condition – During our audit, we noted the Academy did not have sufficient controls in place to ensure completeness of the SEFA and compliance with this requirement. The Academy’s SEFA was understated by $158,815 in federal expenditures related to the Emergency Connectivity Fund federal program. Questioned Costs – Not applicable. Context – On the June 30, 2023 SEFA, $158,815 of $1,308,178 was initially not reported. Cause – This was an oversight by academy personnel. Repeat Finding – This is a current year finding. Effect – An incomplete SEFA could result in incorrect major program determination and could be seen as a violation of federal award agreements. Recommendation – We recommend that the Academy review its internal control procedures over reporting and verify completeness of expenditures reported on the SEFA in the future. View of Responsible Official and Planned Corrective Actions – The Academy agrees with the finding. The Academy has separately issued a Corrective Action Plan related to this finding.

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE – SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 2023-005 Reporting Compliance Requirement Criteria – 2 CFR § 200.510 requires that the Academy prepare appropriate financial statements, including the Schedule of Expenditures of Federal Awards (SEFA) for the year ended June 30, 2023, which must include the total federal awards expended as determined in accordance with 2 CFR § 200.502. Management is responsible for establishing and maintaining effective internal controls over compliance with requirements applicable to federal programs, including separately tracking federal expenditures within the finance system to provide for accurate preparation of the SEFA. Condition – During our audit, we noted the Academy did not have sufficient controls in place to ensure completeness of the SEFA and compliance with this requirement. The Academy’s SEFA was understated by $158,815 in federal expenditures related to the Emergency Connectivity Fund federal program. Questioned Costs – Not applicable. Context – On the June 30, 2023 SEFA, $158,815 of $1,308,178 was initially not reported. Cause – This was an oversight by academy personnel. Repeat Finding – This is a current year finding. Effect – An incomplete SEFA could result in incorrect major program determination and could be seen as a violation of federal award agreements. Recommendation – We recommend that the Academy review its internal control procedures over reporting and verify completeness of expenditures reported on the SEFA in the future. View of Responsible Official and Planned Corrective Actions – The Academy agrees with the finding. The Academy has separately issued a Corrective Action Plan related to this finding.

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE – SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 2023-005 Reporting Compliance Requirement Criteria – 2 CFR § 200.510 requires that the Academy prepare appropriate financial statements, including the Schedule of Expenditures of Federal Awards (SEFA) for the year ended June 30, 2023, which must include the total federal awards expended as determined in accordance with 2 CFR § 200.502. Management is responsible for establishing and maintaining effective internal controls over compliance with requirements applicable to federal programs, including separately tracking federal expenditures within the finance system to provide for accurate preparation of the SEFA. Condition – During our audit, we noted the Academy did not have sufficient controls in place to ensure completeness of the SEFA and compliance with this requirement. The Academy’s SEFA was understated by $158,815 in federal expenditures related to the Emergency Connectivity Fund federal program. Questioned Costs – Not applicable. Context – On the June 30, 2023 SEFA, $158,815 of $1,308,178 was initially not reported. Cause – This was an oversight by academy personnel. Repeat Finding – This is a current year finding. Effect – An incomplete SEFA could result in incorrect major program determination and could be seen as a violation of federal award agreements. Recommendation – We recommend that the Academy review its internal control procedures over reporting and verify completeness of expenditures reported on the SEFA in the future. View of Responsible Official and Planned Corrective Actions – The Academy agrees with the finding. The Academy has separately issued a Corrective Action Plan related to this finding.

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE – SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 2023-005 Reporting Compliance Requirement Criteria – 2 CFR § 200.510 requires that the Academy prepare appropriate financial statements, including the Schedule of Expenditures of Federal Awards (SEFA) for the year ended June 30, 2023, which must include the total federal awards expended as determined in accordance with 2 CFR § 200.502. Management is responsible for establishing and maintaining effective internal controls over compliance with requirements applicable to federal programs, including separately tracking federal expenditures within the finance system to provide for accurate preparation of the SEFA. Condition – During our audit, we noted the Academy did not have sufficient controls in place to ensure completeness of the SEFA and compliance with this requirement. The Academy’s SEFA was understated by $158,815 in federal expenditures related to the Emergency Connectivity Fund federal program. Questioned Costs – Not applicable. Context – On the June 30, 2023 SEFA, $158,815 of $1,308,178 was initially not reported. Cause – This was an oversight by academy personnel. Repeat Finding – This is a current year finding. Effect – An incomplete SEFA could result in incorrect major program determination and could be seen as a violation of federal award agreements. Recommendation – We recommend that the Academy review its internal control procedures over reporting and verify completeness of expenditures reported on the SEFA in the future. View of Responsible Official and Planned Corrective Actions – The Academy agrees with the finding. The Academy has separately issued a Corrective Action Plan related to this finding.

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE – SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 2023-005 Reporting Compliance Requirement Criteria – 2 CFR § 200.510 requires that the Academy prepare appropriate financial statements, including the Schedule of Expenditures of Federal Awards (SEFA) for the year ended June 30, 2023, which must include the total federal awards expended as determined in accordance with 2 CFR § 200.502. Management is responsible for establishing and maintaining effective internal controls over compliance with requirements applicable to federal programs, including separately tracking federal expenditures within the finance system to provide for accurate preparation of the SEFA. Condition – During our audit, we noted the Academy did not have sufficient controls in place to ensure completeness of the SEFA and compliance with this requirement. The Academy’s SEFA was understated by $158,815 in federal expenditures related to the Emergency Connectivity Fund federal program. Questioned Costs – Not applicable. Context – On the June 30, 2023 SEFA, $158,815 of $1,308,178 was initially not reported. Cause – This was an oversight by academy personnel. Repeat Finding – This is a current year finding. Effect – An incomplete SEFA could result in incorrect major program determination and could be seen as a violation of federal award agreements. Recommendation – We recommend that the Academy review its internal control procedures over reporting and verify completeness of expenditures reported on the SEFA in the future. View of Responsible Official and Planned Corrective Actions – The Academy agrees with the finding. The Academy has separately issued a Corrective Action Plan related to this finding.

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE – SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 2023-005 Reporting Compliance Requirement Criteria – 2 CFR § 200.510 requires that the Academy prepare appropriate financial statements, including the Schedule of Expenditures of Federal Awards (SEFA) for the year ended June 30, 2023, which must include the total federal awards expended as determined in accordance with 2 CFR § 200.502. Management is responsible for establishing and maintaining effective internal controls over compliance with requirements applicable to federal programs, including separately tracking federal expenditures within the finance system to provide for accurate preparation of the SEFA. Condition – During our audit, we noted the Academy did not have sufficient controls in place to ensure completeness of the SEFA and compliance with this requirement. The Academy’s SEFA was understated by $158,815 in federal expenditures related to the Emergency Connectivity Fund federal program. Questioned Costs – Not applicable. Context – On the June 30, 2023 SEFA, $158,815 of $1,308,178 was initially not reported. Cause – This was an oversight by academy personnel. Repeat Finding – This is a current year finding. Effect – An incomplete SEFA could result in incorrect major program determination and could be seen as a violation of federal award agreements. Recommendation – We recommend that the Academy review its internal control procedures over reporting and verify completeness of expenditures reported on the SEFA in the future. View of Responsible Official and Planned Corrective Actions – The Academy agrees with the finding. The Academy has separately issued a Corrective Action Plan related to this finding.

REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2023-006 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited SEFA and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period. Questioned Costs – Not applicable. Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse by the federal reporting deadline. Repeat Finding – This is a current year finding. Cause – The audit of the Academy’s SEFA for the year ended June 30, 2023 was not completed within the 9-month reporting period. Completion of the Academy’s audited annual financial statements for the year ended June 30, 2023, which is a required component of the federal reporting package, was delayed. The completion of the Academy’s audited annual financial statements was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the Academy’s financial audit for the year ended June 30, 2023, prevented the submission of the required information to the federal audit clearinghouse in a timely manner. Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future. View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.

REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2023-006 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited SEFA and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period. Questioned Costs – Not applicable. Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse by the federal reporting deadline. Repeat Finding – This is a current year finding. Cause – The audit of the Academy’s SEFA for the year ended June 30, 2023 was not completed within the 9-month reporting period. Completion of the Academy’s audited annual financial statements for the year ended June 30, 2023, which is a required component of the federal reporting package, was delayed. The completion of the Academy’s audited annual financial statements was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the Academy’s financial audit for the year ended June 30, 2023, prevented the submission of the required information to the federal audit clearinghouse in a timely manner. Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future. View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.

REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2023-006 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited SEFA and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period. Questioned Costs – Not applicable. Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse by the federal reporting deadline. Repeat Finding – This is a current year finding. Cause – The audit of the Academy’s SEFA for the year ended June 30, 2023 was not completed within the 9-month reporting period. Completion of the Academy’s audited annual financial statements for the year ended June 30, 2023, which is a required component of the federal reporting package, was delayed. The completion of the Academy’s audited annual financial statements was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the Academy’s financial audit for the year ended June 30, 2023, prevented the submission of the required information to the federal audit clearinghouse in a timely manner. Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future. View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.

REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2023-006 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited SEFA and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period. Questioned Costs – Not applicable. Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse by the federal reporting deadline. Repeat Finding – This is a current year finding. Cause – The audit of the Academy’s SEFA for the year ended June 30, 2023 was not completed within the 9-month reporting period. Completion of the Academy’s audited annual financial statements for the year ended June 30, 2023, which is a required component of the federal reporting package, was delayed. The completion of the Academy’s audited annual financial statements was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the Academy’s financial audit for the year ended June 30, 2023, prevented the submission of the required information to the federal audit clearinghouse in a timely manner. Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future. View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.

REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2023-006 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited SEFA and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period. Questioned Costs – Not applicable. Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse by the federal reporting deadline. Repeat Finding – This is a current year finding. Cause – The audit of the Academy’s SEFA for the year ended June 30, 2023 was not completed within the 9-month reporting period. Completion of the Academy’s audited annual financial statements for the year ended June 30, 2023, which is a required component of the federal reporting package, was delayed. The completion of the Academy’s audited annual financial statements was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the Academy’s financial audit for the year ended June 30, 2023, prevented the submission of the required information to the federal audit clearinghouse in a timely manner. Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future. View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.

REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2023-006 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited SEFA and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period. Questioned Costs – Not applicable. Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse by the federal reporting deadline. Repeat Finding – This is a current year finding. Cause – The audit of the Academy’s SEFA for the year ended June 30, 2023 was not completed within the 9-month reporting period. Completion of the Academy’s audited annual financial statements for the year ended June 30, 2023, which is a required component of the federal reporting package, was delayed. The completion of the Academy’s audited annual financial statements was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the Academy’s financial audit for the year ended June 30, 2023, prevented the submission of the required information to the federal audit clearinghouse in a timely manner. Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future. View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.

REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2023-006 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited SEFA and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period. Questioned Costs – Not applicable. Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse by the federal reporting deadline. Repeat Finding – This is a current year finding. Cause – The audit of the Academy’s SEFA for the year ended June 30, 2023 was not completed within the 9-month reporting period. Completion of the Academy’s audited annual financial statements for the year ended June 30, 2023, which is a required component of the federal reporting package, was delayed. The completion of the Academy’s audited annual financial statements was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the Academy’s financial audit for the year ended June 30, 2023, prevented the submission of the required information to the federal audit clearinghouse in a timely manner. Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future. View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.

REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2023-006 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited SEFA and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period. Questioned Costs – Not applicable. Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse by the federal reporting deadline. Repeat Finding – This is a current year finding. Cause – The audit of the Academy’s SEFA for the year ended June 30, 2023 was not completed within the 9-month reporting period. Completion of the Academy’s audited annual financial statements for the year ended June 30, 2023, which is a required component of the federal reporting package, was delayed. The completion of the Academy’s audited annual financial statements was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the Academy’s financial audit for the year ended June 30, 2023, prevented the submission of the required information to the federal audit clearinghouse in a timely manner. Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future. View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.

REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2023-006 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited SEFA and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period. Questioned Costs – Not applicable. Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse by the federal reporting deadline. Repeat Finding – This is a current year finding. Cause – The audit of the Academy’s SEFA for the year ended June 30, 2023 was not completed within the 9-month reporting period. Completion of the Academy’s audited annual financial statements for the year ended June 30, 2023, which is a required component of the federal reporting package, was delayed. The completion of the Academy’s audited annual financial statements was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the Academy’s financial audit for the year ended June 30, 2023, prevented the submission of the required information to the federal audit clearinghouse in a timely manner. Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future. View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.

REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2023-006 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited SEFA and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period. Questioned Costs – Not applicable. Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse by the federal reporting deadline. Repeat Finding – This is a current year finding. Cause – The audit of the Academy’s SEFA for the year ended June 30, 2023 was not completed within the 9-month reporting period. Completion of the Academy’s audited annual financial statements for the year ended June 30, 2023, which is a required component of the federal reporting package, was delayed. The completion of the Academy’s audited annual financial statements was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the Academy’s financial audit for the year ended June 30, 2023, prevented the submission of the required information to the federal audit clearinghouse in a timely manner. Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future. View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.

REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2023-006 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited SEFA and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period. Questioned Costs – Not applicable. Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse by the federal reporting deadline. Repeat Finding – This is a current year finding. Cause – The audit of the Academy’s SEFA for the year ended June 30, 2023 was not completed within the 9-month reporting period. Completion of the Academy’s audited annual financial statements for the year ended June 30, 2023, which is a required component of the federal reporting package, was delayed. The completion of the Academy’s audited annual financial statements was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the Academy’s financial audit for the year ended June 30, 2023, prevented the submission of the required information to the federal audit clearinghouse in a timely manner. Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future. View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.

REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2023-006 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited SEFA and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period. Questioned Costs – Not applicable. Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse by the federal reporting deadline. Repeat Finding – This is a current year finding. Cause – The audit of the Academy’s SEFA for the year ended June 30, 2023 was not completed within the 9-month reporting period. Completion of the Academy’s audited annual financial statements for the year ended June 30, 2023, which is a required component of the federal reporting package, was delayed. The completion of the Academy’s audited annual financial statements was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the Academy’s financial audit for the year ended June 30, 2023, prevented the submission of the required information to the federal audit clearinghouse in a timely manner. Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future. View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.