FAC Explorer

Audit 332833

FY End
2024-06-30
Total Expended
$2.29M
Findings
2
Programs
12
Organization: New Millennium Academy (MN)
Year: 2024 Accepted: 2024-12-16
Auditor: Schlenner Wenner & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
514529 2024-001 Significant Deficiency - L
1090971 2024-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $745,521 Yes 1
84.010 Title I Grants to Local Educational Agencies $301,480 - 0
84.027 Special Education Grants to States $181,964 - 0
10.553 School Breakfast Program $152,674 Yes 0
84.365 English Language Acquisition State Grants $59,042 - 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $34,248 - 0
10.558 Child and Adult Care Food Program $28,670 - 0
84.424 Student Support and Academic Enrichment Program $21,046 - 0
10.185 Local Food for Schools Cooperative Agreement Program $13,255 - 0
84.425 Education Stabilization Fund $1,564 - 0
84.173 Special Education Preschool Grants $1,242 - 0
10.649 Pandemic Ebt Administrative Costs $653 - 0

Contacts

Name Title Type
MK9XJTWR28D7 Jenny Abbs Auditee
9525636835 Ryan Schmidt Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Academy did not use an indirect cost rate when calculating federal expenditures. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of New Millennium Academy (the Academy) under programs of the federal government for the year ended June 30, 2024. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a select portion of the operations of New Millennium Academy, it is not intended to and does not present the financial position or changes in financial position of New Millennium Academy.
Title: Inventory Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Academy did not use an indirect cost rate when calculating federal expenditures. Nonmonetary assistance is reported in this schedule at the fair market value of commodities received and disbursed for the USDA National School Lunch Program Commodities (ALN 10.555). Revenue and expenditures are recorded when commodities are received.
Title: Subrecipients Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Academy did not use an indirect cost rate when calculating federal expenditures. The Academy did not pass any federal funds to subrecipients during the year ended June 30, 2024.
Title: Pass-Through Identifier Accounting Policies: Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Academy did not use an indirect cost rate when calculating federal expenditures. The Academy's pass-through identifying numbers assigned by each pass-through entity above are unknown.

Finding Details

Finding 2024-001
Finding 2024-001 Child Nutrition Program Meal Claims Federal Program: ALN 10.553/10.555 Child Nutrition Cluster Condition: The Academy reported to the State via CLiCS less student meals than were served, resulting in the Academy receiving less Federal funding than would have been provided if such meals were reported properly. Criteria: The Academy is required to accurately monitor, record, and report the numbers of meals that were served to students. Cause: The Academy reported less meals in their monthly CLiCS submissions to the State than were actually served, due to abrupt changes in personnel responsible for these submissions and a lack of mitigating controls over the process. Effect: The failure to accurately report student meal counts to the State resulted in the Academy not receiving Federal funding to which it was entitled. Questioned Costs: None. The Academy reported less meals than served, resulting in the Academy receiving less Federal dollars. Recommendation: We recommend that the Academy evaluate current procedures for accurately monitoring, recording, and reporting the number of meals served and ensure proper meal counts are reported to the State. Views of Responsible Officials and Planned Corrective Actions: Management agrees with our recommendation. See corresponding Corrective Action Plan.
Finding 2024-001
Finding 2024-001 Child Nutrition Program Meal Claims Federal Program: ALN 10.553/10.555 Child Nutrition Cluster Condition: The Academy reported to the State via CLiCS less student meals than were served, resulting in the Academy receiving less Federal funding than would have been provided if such meals were reported properly. Criteria: The Academy is required to accurately monitor, record, and report the numbers of meals that were served to students. Cause: The Academy reported less meals in their monthly CLiCS submissions to the State than were actually served, due to abrupt changes in personnel responsible for these submissions and a lack of mitigating controls over the process. Effect: The failure to accurately report student meal counts to the State resulted in the Academy not receiving Federal funding to which it was entitled. Questioned Costs: None. The Academy reported less meals than served, resulting in the Academy receiving less Federal dollars. Recommendation: We recommend that the Academy evaluate current procedures for accurately monitoring, recording, and reporting the number of meals served and ensure proper meal counts are reported to the State. Views of Responsible Officials and Planned Corrective Actions: Management agrees with our recommendation. See corresponding Corrective Action Plan.