FAC Explorer

Audit 332836

FY End
2024-06-30
Total Expended
$1.83M
Findings
2
Programs
8
Organization: Athlos Leadership Academy (MN)
Year: 2024 Accepted: 2024-12-16
Auditor: Schlenner Wenner & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
514533 2024-001 Significant Deficiency - L
1090975 2024-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
10.555 National School Lunch Program $404,584 Yes 1
84.010 Title I Grants to Local Educational Agencies $340,853 - 0
84.027 Special Education Grants to States $223,518 - 0
10.553 School Breakfast Program $177,769 Yes 0
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $13,920 - 0
84.173 Special Education Preschool Grants $1,190 - 0
84.425 Education Stabilization Fund $967 - 0
10.649 Pandemic Ebt Administrative Costs $653 - 0

Contacts

Name Title Type
DQE5RUQ7LGZ3 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 has 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 Athlos Leadership 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 Athlos Leadership Academy, it is not intended to and does not present the financial position or changes in financial position of Athlos Leadership 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 has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Nonmonetary assistance is reported in the Schedule at the fair market value of commodities received and disbursed for the USDA National School Lunch Program Commodities (ALN # 10.555). Revenues 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 has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The Academy did not pass through 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 has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. 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: For the month of November 2023, there were errors in the type of student meals reported by the Academy to the State via CLiCS. As a result of these errors, free and reduced meals were under-reported and regular/paid meals were over-reported. Criteria: The Academy is required to accurately monitor, record, and report the numbers of meals that were served to students, including how many of these meals were served to students with a free or reduced status. This reporting determines State and Federal reimbursement amounts the Academy receives for meals served. Cause: The internal controls over reporting established by the Academy were insufficient to properly prevent, or detect and correct, errors in the reporting of Student meals. Effect: The failure to properly categorize free and reduced meals resulted in the Academy receiving State reimbursements for free and reduced meals, rather than those meals being reimbursed by Federal aid. Questioned Costs: None. The error resulted in less Federal funding be provided to the Academy. 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: For the month of November 2023, there were errors in the type of student meals reported by the Academy to the State via CLiCS. As a result of these errors, free and reduced meals were under-reported and regular/paid meals were over-reported. Criteria: The Academy is required to accurately monitor, record, and report the numbers of meals that were served to students, including how many of these meals were served to students with a free or reduced status. This reporting determines State and Federal reimbursement amounts the Academy receives for meals served. Cause: The internal controls over reporting established by the Academy were insufficient to properly prevent, or detect and correct, errors in the reporting of Student meals. Effect: The failure to properly categorize free and reduced meals resulted in the Academy receiving State reimbursements for free and reduced meals, rather than those meals being reimbursed by Federal aid. Questioned Costs: None. The error resulted in less Federal funding be provided to the Academy. 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.