FAC Explorer

Audit 327915

FY End
2024-06-30
Total Expended
$1.15M
Findings
8
Programs
5
Organization: University Preparatory Charter School for Young Men (NY)
Year: 2024 Accepted: 2024-11-11
Auditor: Heveron & Company CPAS PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
505305 2024-001 Material Weakness - L
505306 2024-002 - - L
505307 2024-001 Material Weakness - L
505308 2024-002 - - L
1081747 2024-001 Material Weakness - L
1081748 2024-002 - - L
1081749 2024-001 Material Weakness - L
1081750 2024-002 - - L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $592,418 Yes 2
84.010 Title I Grants to Local Educational Agencies $356,442 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $37,691 - 0
84.424 Student Support and Academic Enrichment Program $20,538 - 0
84.031 Higher Education Institutional Aid $728 - 0

Contacts

Name Title Type
C188DC8NFN23 Cam Lewis Auditee
5856721280 Jeanne Beutner Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - Basis of Presentation: Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: University Preparatory Charter School for Young Men has not yet elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") includes the federal award activity of University Preparatory Charter School for Young Men under programs of the federal government for the year ended June 30, 2024. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of University Preparatory Charter School for Young Men, it is not intended to and does not present the financial position, change in net assets, or cash flows of University Preparatory Charter School for Young Men.

Finding Details

Finding 2024-001
Elementary and Secondary School Emergency Relief Fund (ESSER) - COVID-19 - Assistance Listing No. 84.425D; Grant Period: Year Ended June 30, 2024 and American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) - COVID-19 - Assistance Listing No. 84.425U; Grant Period: Year Ended June 30, 2024 Criteria and Condition: The School is required to submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and use of funds. Additionally, grant recipients must have controls in place to ensure the information submitted on the report is accurate. We found the School did not have adequate internal controls in place to ensure compliance with the Act. Context: The School filed the annual report which included expenses under two grant, ESSER and ARP ESSER. The total expenses reported for the reporting period were $310,463 for ESSER and $675,415 for ARP ESSER. Actual expenses under ESSER and ARP ESSER for the reporting period were $166,786 and $633,101, respectively. Thus, total expenses were over stated by $185,991. The School did not have controls in place to ensure reporting was accurate. Effect: This resulted in a report filed with inaccurate information. Cause: Review of the report prior to submission was not complete enough to identify and correct the error, and thus, the School did not have proper controls in place to ensure all compliance requirements were met. Recommendation: The School should ensure that processes are in place to understand reporting requirements and ensure that the data being reported is accurate. Views of responsible officials and planned corrective actions: The School is in the process of reviewing the reporting requirements and implementing controls to ensure compliance with the Act.
Finding 2024-002
Elementary and Secondary School Emergency Relief Fund (ESSER) - COVID-19 - Assistance Listing No. 84.425D; Grant Period: Year Ended June 30, 2024 and American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) - COVID-19 - Assistance Listing No. 84.425U; Grant Period: Year Ended June 30, 2024 Criteria and Condition: The School is required to submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and use of funds. Additionally, the grant recipients must ensure the information submitted on the report is accurate. We found the School did not comply with the Act. Context: The School filed the annual report which included expenses under two grants, ESSER and ARP ESSER. The total expenses reported for the reporting period were $310,463 for ESSER and $675,415 for ARP ESSER. Actual expenses under ESSER and ARP ESSER for the reporting period were $166,786 and $633,101, respectively. Thus, total expenses were over stated by $185,991. Effect: This resulted in a report filed with inaccurate information. Cause: The School was not aware of the requirements of the Act. Recommendation: The School should ensure that the data being reported is accurate. Views of responsible officials and planned corrective actions: The School is in the process of reviewing the reporting requirements and implementing controls to ensure compliance with the Act.
Finding 2024-001
Elementary and Secondary School Emergency Relief Fund (ESSER) - COVID-19 - Assistance Listing No. 84.425D; Grant Period: Year Ended June 30, 2024 and American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) - COVID-19 - Assistance Listing No. 84.425U; Grant Period: Year Ended June 30, 2024 Criteria and Condition: The School is required to submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and use of funds. Additionally, grant recipients must have controls in place to ensure the information submitted on the report is accurate. We found the School did not have adequate internal controls in place to ensure compliance with the Act. Context: The School filed the annual report which included expenses under two grant, ESSER and ARP ESSER. The total expenses reported for the reporting period were $310,463 for ESSER and $675,415 for ARP ESSER. Actual expenses under ESSER and ARP ESSER for the reporting period were $166,786 and $633,101, respectively. Thus, total expenses were over stated by $185,991. The School did not have controls in place to ensure reporting was accurate. Effect: This resulted in a report filed with inaccurate information. Cause: Review of the report prior to submission was not complete enough to identify and correct the error, and thus, the School did not have proper controls in place to ensure all compliance requirements were met. Recommendation: The School should ensure that processes are in place to understand reporting requirements and ensure that the data being reported is accurate. Views of responsible officials and planned corrective actions: The School is in the process of reviewing the reporting requirements and implementing controls to ensure compliance with the Act.
Finding 2024-002
Elementary and Secondary School Emergency Relief Fund (ESSER) - COVID-19 - Assistance Listing No. 84.425D; Grant Period: Year Ended June 30, 2024 and American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) - COVID-19 - Assistance Listing No. 84.425U; Grant Period: Year Ended June 30, 2024 Criteria and Condition: The School is required to submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and use of funds. Additionally, the grant recipients must ensure the information submitted on the report is accurate. We found the School did not comply with the Act. Context: The School filed the annual report which included expenses under two grants, ESSER and ARP ESSER. The total expenses reported for the reporting period were $310,463 for ESSER and $675,415 for ARP ESSER. Actual expenses under ESSER and ARP ESSER for the reporting period were $166,786 and $633,101, respectively. Thus, total expenses were over stated by $185,991. Effect: This resulted in a report filed with inaccurate information. Cause: The School was not aware of the requirements of the Act. Recommendation: The School should ensure that the data being reported is accurate. Views of responsible officials and planned corrective actions: The School is in the process of reviewing the reporting requirements and implementing controls to ensure compliance with the Act.
Finding 2024-001
Elementary and Secondary School Emergency Relief Fund (ESSER) - COVID-19 - Assistance Listing No. 84.425D; Grant Period: Year Ended June 30, 2024 and American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) - COVID-19 - Assistance Listing No. 84.425U; Grant Period: Year Ended June 30, 2024 Criteria and Condition: The School is required to submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and use of funds. Additionally, grant recipients must have controls in place to ensure the information submitted on the report is accurate. We found the School did not have adequate internal controls in place to ensure compliance with the Act. Context: The School filed the annual report which included expenses under two grant, ESSER and ARP ESSER. The total expenses reported for the reporting period were $310,463 for ESSER and $675,415 for ARP ESSER. Actual expenses under ESSER and ARP ESSER for the reporting period were $166,786 and $633,101, respectively. Thus, total expenses were over stated by $185,991. The School did not have controls in place to ensure reporting was accurate. Effect: This resulted in a report filed with inaccurate information. Cause: Review of the report prior to submission was not complete enough to identify and correct the error, and thus, the School did not have proper controls in place to ensure all compliance requirements were met. Recommendation: The School should ensure that processes are in place to understand reporting requirements and ensure that the data being reported is accurate. Views of responsible officials and planned corrective actions: The School is in the process of reviewing the reporting requirements and implementing controls to ensure compliance with the Act.
Finding 2024-002
Elementary and Secondary School Emergency Relief Fund (ESSER) - COVID-19 - Assistance Listing No. 84.425D; Grant Period: Year Ended June 30, 2024 and American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) - COVID-19 - Assistance Listing No. 84.425U; Grant Period: Year Ended June 30, 2024 Criteria and Condition: The School is required to submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and use of funds. Additionally, the grant recipients must ensure the information submitted on the report is accurate. We found the School did not comply with the Act. Context: The School filed the annual report which included expenses under two grants, ESSER and ARP ESSER. The total expenses reported for the reporting period were $310,463 for ESSER and $675,415 for ARP ESSER. Actual expenses under ESSER and ARP ESSER for the reporting period were $166,786 and $633,101, respectively. Thus, total expenses were over stated by $185,991. Effect: This resulted in a report filed with inaccurate information. Cause: The School was not aware of the requirements of the Act. Recommendation: The School should ensure that the data being reported is accurate. Views of responsible officials and planned corrective actions: The School is in the process of reviewing the reporting requirements and implementing controls to ensure compliance with the Act.
Finding 2024-001
Elementary and Secondary School Emergency Relief Fund (ESSER) - COVID-19 - Assistance Listing No. 84.425D; Grant Period: Year Ended June 30, 2024 and American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) - COVID-19 - Assistance Listing No. 84.425U; Grant Period: Year Ended June 30, 2024 Criteria and Condition: The School is required to submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and use of funds. Additionally, grant recipients must have controls in place to ensure the information submitted on the report is accurate. We found the School did not have adequate internal controls in place to ensure compliance with the Act. Context: The School filed the annual report which included expenses under two grant, ESSER and ARP ESSER. The total expenses reported for the reporting period were $310,463 for ESSER and $675,415 for ARP ESSER. Actual expenses under ESSER and ARP ESSER for the reporting period were $166,786 and $633,101, respectively. Thus, total expenses were over stated by $185,991. The School did not have controls in place to ensure reporting was accurate. Effect: This resulted in a report filed with inaccurate information. Cause: Review of the report prior to submission was not complete enough to identify and correct the error, and thus, the School did not have proper controls in place to ensure all compliance requirements were met. Recommendation: The School should ensure that processes are in place to understand reporting requirements and ensure that the data being reported is accurate. Views of responsible officials and planned corrective actions: The School is in the process of reviewing the reporting requirements and implementing controls to ensure compliance with the Act.
Finding 2024-002
Elementary and Secondary School Emergency Relief Fund (ESSER) - COVID-19 - Assistance Listing No. 84.425D; Grant Period: Year Ended June 30, 2024 and American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER) - COVID-19 - Assistance Listing No. 84.425U; Grant Period: Year Ended June 30, 2024 Criteria and Condition: The School is required to submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and use of funds. Additionally, the grant recipients must ensure the information submitted on the report is accurate. We found the School did not comply with the Act. Context: The School filed the annual report which included expenses under two grants, ESSER and ARP ESSER. The total expenses reported for the reporting period were $310,463 for ESSER and $675,415 for ARP ESSER. Actual expenses under ESSER and ARP ESSER for the reporting period were $166,786 and $633,101, respectively. Thus, total expenses were over stated by $185,991. Effect: This resulted in a report filed with inaccurate information. Cause: The School was not aware of the requirements of the Act. Recommendation: The School should ensure that the data being reported is accurate. Views of responsible officials and planned corrective actions: The School is in the process of reviewing the reporting requirements and implementing controls to ensure compliance with the Act.