FAC Explorer

Audit 333072

FY End
2023-06-30
Total Expended
$5.06M
Findings
114
Programs
12
Organization: Career Academy of South Bend, INC (IN)
Year: 2023 Accepted: 2024-12-17
Auditor: Kruggel Lawton INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
514657 2023-002 Material Weakness Yes P
514658 2023-002 Material Weakness Yes P
514659 2023-002 Material Weakness Yes P
514660 2023-002 Material Weakness Yes P
514661 2023-002 Material Weakness Yes P
514662 2023-002 Material Weakness Yes P
514663 2023-002 Material Weakness Yes P
514664 2023-002 Material Weakness Yes P
514665 2023-002 Material Weakness Yes P
514666 2023-002 Material Weakness Yes P
514667 2023-002 Material Weakness Yes P
514668 2023-003 Material Weakness Yes P
514669 2023-003 Material Weakness Yes P
514670 2023-003 Material Weakness Yes P
514671 2023-004 Material Weakness - P
514672 2023-004 Material Weakness - P
514673 2023-004 Material Weakness - P
514674 2023-004 Material Weakness - P
514675 2023-004 Material Weakness - P
514676 2023-004 Material Weakness - P
514677 2023-004 Material Weakness - P
514678 2023-004 Material Weakness - P
514679 2023-005 Material Weakness - N
514680 2023-005 Material Weakness - N
514681 2023-005 Material Weakness - N
514682 2023-005 Material Weakness - N
514683 2023-005 Material Weakness - N
514684 2023-005 Material Weakness - N
514685 2023-005 Material Weakness - N
514686 2023-005 Material Weakness - N
514687 2023-006 Material Weakness - I
514688 2023-006 Material Weakness - I
514689 2023-006 Material Weakness - I
514690 2023-006 Material Weakness - I
514691 2023-006 Material Weakness - I
514692 2023-006 Material Weakness - I
514693 2023-006 Material Weakness - I
514694 2023-006 Material Weakness - I
514695 2023-007 Material Weakness - B
514696 2023-007 Material Weakness - B
514697 2023-007 Material Weakness - B
514698 2023-007 Material Weakness - B
514699 2023-007 Material Weakness - B
514700 2023-007 Material Weakness - B
514701 2023-007 Material Weakness - B
514702 2023-007 Material Weakness - B
514703 2023-008 Material Weakness Yes L
514704 2023-008 Material Weakness Yes L
514705 2023-008 Material Weakness Yes L
514706 2023-008 Material Weakness Yes L
514707 2023-008 Material Weakness Yes L
514708 2023-008 Material Weakness Yes L
514709 2023-008 Material Weakness Yes L
514710 2023-008 Material Weakness Yes L
514711 2023-008 Material Weakness Yes L
514712 2023-008 Material Weakness Yes L
514713 2023-008 Material Weakness Yes L
1091099 2023-002 Material Weakness Yes P
1091100 2023-002 Material Weakness Yes P
1091101 2023-002 Material Weakness Yes P
1091102 2023-002 Material Weakness Yes P
1091103 2023-002 Material Weakness Yes P
1091104 2023-002 Material Weakness Yes P
1091105 2023-002 Material Weakness Yes P
1091106 2023-002 Material Weakness Yes P
1091107 2023-002 Material Weakness Yes P
1091108 2023-002 Material Weakness Yes P
1091109 2023-002 Material Weakness Yes P
1091110 2023-003 Material Weakness Yes P
1091111 2023-003 Material Weakness Yes P
1091112 2023-003 Material Weakness Yes P
1091113 2023-004 Material Weakness - P
1091114 2023-004 Material Weakness - P
1091115 2023-004 Material Weakness - P
1091116 2023-004 Material Weakness - P
1091117 2023-004 Material Weakness - P
1091118 2023-004 Material Weakness - P
1091119 2023-004 Material Weakness - P
1091120 2023-004 Material Weakness - P
1091121 2023-005 Material Weakness - N
1091122 2023-005 Material Weakness - N
1091123 2023-005 Material Weakness - N
1091124 2023-005 Material Weakness - N
1091125 2023-005 Material Weakness - N
1091126 2023-005 Material Weakness - N
1091127 2023-005 Material Weakness - N
1091128 2023-005 Material Weakness - N
1091129 2023-006 Material Weakness - I
1091130 2023-006 Material Weakness - I
1091131 2023-006 Material Weakness - I
1091132 2023-006 Material Weakness - I
1091133 2023-006 Material Weakness - I
1091134 2023-006 Material Weakness - I
1091135 2023-006 Material Weakness - I
1091136 2023-006 Material Weakness - I
1091137 2023-007 Material Weakness - B
1091138 2023-007 Material Weakness - B
1091139 2023-007 Material Weakness - B
1091140 2023-007 Material Weakness - B
1091141 2023-007 Material Weakness - B
1091142 2023-007 Material Weakness - B
1091143 2023-007 Material Weakness - B
1091144 2023-007 Material Weakness - B
1091145 2023-008 Material Weakness Yes L
1091146 2023-008 Material Weakness Yes L
1091147 2023-008 Material Weakness Yes L
1091148 2023-008 Material Weakness Yes L
1091149 2023-008 Material Weakness Yes L
1091150 2023-008 Material Weakness Yes L
1091151 2023-008 Material Weakness Yes L
1091152 2023-008 Material Weakness Yes L
1091153 2023-008 Material Weakness Yes L
1091154 2023-008 Material Weakness Yes L
1091155 2023-008 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
10.553 School Breakfast Program $247,829 Yes 3
84.282 Charter Schools $202,514 - 0
84.010 Title I Grants to Local Educational Agencies $171,892 - 0
10.558 Child and Adult Care Food Program $166,913 - 0
10.649 Pandemic Ebt Administrative Costs $81,104 - 0
84.425 Education Stabilization Fund $64,437 Yes 6
10.555 National School Lunch Program $49,407 Yes 3
84.367 Student Support and Academic Enrichment Program $27,913 - 0
84.424 Student Support and Academic Enrichment Program $20,626 - 0
93.778 Medical Assistance Program $8,845 - 0
84.173 Special Education Preschool Grants $4,892 - 0
84.027 Special Education Grants to States $1,254 - 0

Contacts

Name Title Type
G1MELRND5CJ3 Douglas Warrington Auditee
5748559094 Allison James Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allocable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The School has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards ("Schedule") includes the federal award activity of Career Academy of South Bend, Inc. (the "School") under programs of the federal government for the year ended June 30, 2023. 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 the School, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the School.
Title: Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allocable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The School has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. 1. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following costs principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allocable or are limited as to reimbursement. 2. The School has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: Noncash Awards Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allocable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The School has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule includes federal awards under the Child Nutrition Cluster in the amount of $49,407 that represents food commodities received through the Indiana Department of Education from the US Department of Agriculture

Finding Details

Finding 2023-002
MATERIAL WEAKNESS 2023-002 WRITTEN FEDERAL PROCEDURES Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, allowable costs, procurement, equipment and real property and special tests and provisions. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award as stated in 2 CFR Section 200.302. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-002 in the audit of the financial statements for the year ended June 30, 2022.
Finding 2023-002
MATERIAL WEAKNESS 2023-002 WRITTEN FEDERAL PROCEDURES Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, allowable costs, procurement, equipment and real property and special tests and provisions. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award as stated in 2 CFR Section 200.302. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-002 in the audit of the financial statements for the year ended June 30, 2022.
Finding 2023-002
MATERIAL WEAKNESS 2023-002 WRITTEN FEDERAL PROCEDURES Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, allowable costs, procurement, equipment and real property and special tests and provisions. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award as stated in 2 CFR Section 200.302. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-002 in the audit of the financial statements for the year ended June 30, 2022.
Finding 2023-002
MATERIAL WEAKNESS 2023-002 WRITTEN FEDERAL PROCEDURES Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, allowable costs, procurement, equipment and real property and special tests and provisions. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award as stated in 2 CFR Section 200.302. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-002 in the audit of the financial statements for the year ended June 30, 2022.
Finding 2023-002
MATERIAL WEAKNESS 2023-002 WRITTEN FEDERAL PROCEDURES Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, allowable costs, procurement, equipment and real property and special tests and provisions. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award as stated in 2 CFR Section 200.302. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-002 in the audit of the financial statements for the year ended June 30, 2022.
Finding 2023-002
MATERIAL WEAKNESS 2023-002 WRITTEN FEDERAL PROCEDURES Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, allowable costs, procurement, equipment and real property and special tests and provisions. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award as stated in 2 CFR Section 200.302. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-002 in the audit of the financial statements for the year ended June 30, 2022.
Finding 2023-002
MATERIAL WEAKNESS 2023-002 WRITTEN FEDERAL PROCEDURES Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, allowable costs, procurement, equipment and real property and special tests and provisions. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award as stated in 2 CFR Section 200.302. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-002 in the audit of the financial statements for the year ended June 30, 2022.
Finding 2023-002
MATERIAL WEAKNESS 2023-002 WRITTEN FEDERAL PROCEDURES Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, allowable costs, procurement, equipment and real property and special tests and provisions. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award as stated in 2 CFR Section 200.302. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-002 in the audit of the financial statements for the year ended June 30, 2022.
Finding 2023-002
MATERIAL WEAKNESS 2023-002 WRITTEN FEDERAL PROCEDURES Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, allowable costs, procurement, equipment and real property and special tests and provisions. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award as stated in 2 CFR Section 200.302. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-002 in the audit of the financial statements for the year ended June 30, 2022.
Finding 2023-002
MATERIAL WEAKNESS 2023-002 WRITTEN FEDERAL PROCEDURES Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, allowable costs, procurement, equipment and real property and special tests and provisions. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award as stated in 2 CFR Section 200.302. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-002 in the audit of the financial statements for the year ended June 30, 2022.
Finding 2023-002
MATERIAL WEAKNESS 2023-002 WRITTEN FEDERAL PROCEDURES Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, allowable costs, procurement, equipment and real property and special tests and provisions. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award as stated in 2 CFR Section 200.302. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-002 in the audit of the financial statements for the year ended June 30, 2022.
Finding 2023-003
MATERIAL WEAKNESS 2023-003 INTERNAL CONTROL OVER COMPLIANCE REQUIREMENTS Federal Agency: Department of Agriculture Federal Program or Cluster: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Questioned Costs: $0 Condition: The School uses a third party food service management company to oversee all aspects of the food program at the School. The School did not not provide detailed oversight and review of the food service management company to verify that policies and procedures followed all applicable compliance areas under the Uniform Guidance. Criteria: The School must establish and maintain effective internal controls over Federal awards, including oversight over third party contractors that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award and 7 CFR Section 210.16. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of detailed oversight and review could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that include oversight and detail review of third party food service management companies and other third parties to verify the School is following all current OMB requirements under the Uniform Guidance. This oversight should be documented and revised as necessary.
Finding 2023-003
MATERIAL WEAKNESS 2023-003 INTERNAL CONTROL OVER COMPLIANCE REQUIREMENTS Federal Agency: Department of Agriculture Federal Program or Cluster: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Questioned Costs: $0 Condition: The School uses a third party food service management company to oversee all aspects of the food program at the School. The School did not not provide detailed oversight and review of the food service management company to verify that policies and procedures followed all applicable compliance areas under the Uniform Guidance. Criteria: The School must establish and maintain effective internal controls over Federal awards, including oversight over third party contractors that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award and 7 CFR Section 210.16. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of detailed oversight and review could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that include oversight and detail review of third party food service management companies and other third parties to verify the School is following all current OMB requirements under the Uniform Guidance. This oversight should be documented and revised as necessary.
Finding 2023-003
MATERIAL WEAKNESS 2023-003 INTERNAL CONTROL OVER COMPLIANCE REQUIREMENTS Federal Agency: Department of Agriculture Federal Program or Cluster: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Questioned Costs: $0 Condition: The School uses a third party food service management company to oversee all aspects of the food program at the School. The School did not not provide detailed oversight and review of the food service management company to verify that policies and procedures followed all applicable compliance areas under the Uniform Guidance. Criteria: The School must establish and maintain effective internal controls over Federal awards, including oversight over third party contractors that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award and 7 CFR Section 210.16. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of detailed oversight and review could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that include oversight and detail review of third party food service management companies and other third parties to verify the School is following all current OMB requirements under the Uniform Guidance. This oversight should be documented and revised as necessary.
Finding 2023-004
MATERIAL WEAKNESS 2023-004 PREPARATION OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs $0 Condition: The revenue, receivables, and associated expenditures for the Education Stabilization Fund were originally overstated on the trial balance and the Schedule of Expenditures of Federal Awards (SEFA) by $2,118,502. The amounts were corrected on both the trial balance and the SEFA during the audit. Criteria: According to the CFR Part 200, it is the auditee's responsibility to prepare appropriate financial statements, including the SEFA. The schedules should be complete and accurate. Cause: There was confusion at the School on the proper accounting for grants and awards given the unique nature of the Education Stabilization Fund. Effect: The School is not in compliance with the auditee responsibilities in the Uniform Guidance. Recommendation: The School should analyze grant documents and recognize revenue in accordance with Generally Accepted Accounting Principles (GAAP) and the Uniform Guidance.
Finding 2023-004
MATERIAL WEAKNESS 2023-004 PREPARATION OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs $0 Condition: The revenue, receivables, and associated expenditures for the Education Stabilization Fund were originally overstated on the trial balance and the Schedule of Expenditures of Federal Awards (SEFA) by $2,118,502. The amounts were corrected on both the trial balance and the SEFA during the audit. Criteria: According to the CFR Part 200, it is the auditee's responsibility to prepare appropriate financial statements, including the SEFA. The schedules should be complete and accurate. Cause: There was confusion at the School on the proper accounting for grants and awards given the unique nature of the Education Stabilization Fund. Effect: The School is not in compliance with the auditee responsibilities in the Uniform Guidance. Recommendation: The School should analyze grant documents and recognize revenue in accordance with Generally Accepted Accounting Principles (GAAP) and the Uniform Guidance.
Finding 2023-004
MATERIAL WEAKNESS 2023-004 PREPARATION OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs $0 Condition: The revenue, receivables, and associated expenditures for the Education Stabilization Fund were originally overstated on the trial balance and the Schedule of Expenditures of Federal Awards (SEFA) by $2,118,502. The amounts were corrected on both the trial balance and the SEFA during the audit. Criteria: According to the CFR Part 200, it is the auditee's responsibility to prepare appropriate financial statements, including the SEFA. The schedules should be complete and accurate. Cause: There was confusion at the School on the proper accounting for grants and awards given the unique nature of the Education Stabilization Fund. Effect: The School is not in compliance with the auditee responsibilities in the Uniform Guidance. Recommendation: The School should analyze grant documents and recognize revenue in accordance with Generally Accepted Accounting Principles (GAAP) and the Uniform Guidance.
Finding 2023-004
MATERIAL WEAKNESS 2023-004 PREPARATION OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs $0 Condition: The revenue, receivables, and associated expenditures for the Education Stabilization Fund were originally overstated on the trial balance and the Schedule of Expenditures of Federal Awards (SEFA) by $2,118,502. The amounts were corrected on both the trial balance and the SEFA during the audit. Criteria: According to the CFR Part 200, it is the auditee's responsibility to prepare appropriate financial statements, including the SEFA. The schedules should be complete and accurate. Cause: There was confusion at the School on the proper accounting for grants and awards given the unique nature of the Education Stabilization Fund. Effect: The School is not in compliance with the auditee responsibilities in the Uniform Guidance. Recommendation: The School should analyze grant documents and recognize revenue in accordance with Generally Accepted Accounting Principles (GAAP) and the Uniform Guidance.
Finding 2023-004
MATERIAL WEAKNESS 2023-004 PREPARATION OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs $0 Condition: The revenue, receivables, and associated expenditures for the Education Stabilization Fund were originally overstated on the trial balance and the Schedule of Expenditures of Federal Awards (SEFA) by $2,118,502. The amounts were corrected on both the trial balance and the SEFA during the audit. Criteria: According to the CFR Part 200, it is the auditee's responsibility to prepare appropriate financial statements, including the SEFA. The schedules should be complete and accurate. Cause: There was confusion at the School on the proper accounting for grants and awards given the unique nature of the Education Stabilization Fund. Effect: The School is not in compliance with the auditee responsibilities in the Uniform Guidance. Recommendation: The School should analyze grant documents and recognize revenue in accordance with Generally Accepted Accounting Principles (GAAP) and the Uniform Guidance.
Finding 2023-004
MATERIAL WEAKNESS 2023-004 PREPARATION OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs $0 Condition: The revenue, receivables, and associated expenditures for the Education Stabilization Fund were originally overstated on the trial balance and the Schedule of Expenditures of Federal Awards (SEFA) by $2,118,502. The amounts were corrected on both the trial balance and the SEFA during the audit. Criteria: According to the CFR Part 200, it is the auditee's responsibility to prepare appropriate financial statements, including the SEFA. The schedules should be complete and accurate. Cause: There was confusion at the School on the proper accounting for grants and awards given the unique nature of the Education Stabilization Fund. Effect: The School is not in compliance with the auditee responsibilities in the Uniform Guidance. Recommendation: The School should analyze grant documents and recognize revenue in accordance with Generally Accepted Accounting Principles (GAAP) and the Uniform Guidance.
Finding 2023-004
MATERIAL WEAKNESS 2023-004 PREPARATION OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs $0 Condition: The revenue, receivables, and associated expenditures for the Education Stabilization Fund were originally overstated on the trial balance and the Schedule of Expenditures of Federal Awards (SEFA) by $2,118,502. The amounts were corrected on both the trial balance and the SEFA during the audit. Criteria: According to the CFR Part 200, it is the auditee's responsibility to prepare appropriate financial statements, including the SEFA. The schedules should be complete and accurate. Cause: There was confusion at the School on the proper accounting for grants and awards given the unique nature of the Education Stabilization Fund. Effect: The School is not in compliance with the auditee responsibilities in the Uniform Guidance. Recommendation: The School should analyze grant documents and recognize revenue in accordance with Generally Accepted Accounting Principles (GAAP) and the Uniform Guidance.
Finding 2023-004
MATERIAL WEAKNESS 2023-004 PREPARATION OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs $0 Condition: The revenue, receivables, and associated expenditures for the Education Stabilization Fund were originally overstated on the trial balance and the Schedule of Expenditures of Federal Awards (SEFA) by $2,118,502. The amounts were corrected on both the trial balance and the SEFA during the audit. Criteria: According to the CFR Part 200, it is the auditee's responsibility to prepare appropriate financial statements, including the SEFA. The schedules should be complete and accurate. Cause: There was confusion at the School on the proper accounting for grants and awards given the unique nature of the Education Stabilization Fund. Effect: The School is not in compliance with the auditee responsibilities in the Uniform Guidance. Recommendation: The School should analyze grant documents and recognize revenue in accordance with Generally Accepted Accounting Principles (GAAP) and the Uniform Guidance.
Finding 2023-005
2023-005 SPECIAL TESTS AND PROVISIONS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School did not comply with the Special Tests and Provisions Wage Rate Requirements under the Elementary and Secondary School Emergency Relief Fund. Criteria: 34 CFR section 222.196(a) of the Uniform Guidance requires the School to comply with the prevailing wage standards in the School's locality as established by the Secretary of Labor in accordance with the Davis-Bacon Act for construction contracts in excess of $2,000 and financed by federal assistance funds. Cause: The School was not aware of the need for federal contracts to comply with the Davis-Bacon Act and did not have any internal controls implemented to identify compliance requirements. Effect: The School could have paid wages at rates other than those required. Recommendation: School staff should review award contracts and related grant guidance to verify applicable compliance requirements are identified and implemented. Identification of repeat findings: This is not a repeat finding.
Finding 2023-005
2023-005 SPECIAL TESTS AND PROVISIONS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School did not comply with the Special Tests and Provisions Wage Rate Requirements under the Elementary and Secondary School Emergency Relief Fund. Criteria: 34 CFR section 222.196(a) of the Uniform Guidance requires the School to comply with the prevailing wage standards in the School's locality as established by the Secretary of Labor in accordance with the Davis-Bacon Act for construction contracts in excess of $2,000 and financed by federal assistance funds. Cause: The School was not aware of the need for federal contracts to comply with the Davis-Bacon Act and did not have any internal controls implemented to identify compliance requirements. Effect: The School could have paid wages at rates other than those required. Recommendation: School staff should review award contracts and related grant guidance to verify applicable compliance requirements are identified and implemented. Identification of repeat findings: This is not a repeat finding.
Finding 2023-005
2023-005 SPECIAL TESTS AND PROVISIONS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School did not comply with the Special Tests and Provisions Wage Rate Requirements under the Elementary and Secondary School Emergency Relief Fund. Criteria: 34 CFR section 222.196(a) of the Uniform Guidance requires the School to comply with the prevailing wage standards in the School's locality as established by the Secretary of Labor in accordance with the Davis-Bacon Act for construction contracts in excess of $2,000 and financed by federal assistance funds. Cause: The School was not aware of the need for federal contracts to comply with the Davis-Bacon Act and did not have any internal controls implemented to identify compliance requirements. Effect: The School could have paid wages at rates other than those required. Recommendation: School staff should review award contracts and related grant guidance to verify applicable compliance requirements are identified and implemented. Identification of repeat findings: This is not a repeat finding.
Finding 2023-005
2023-005 SPECIAL TESTS AND PROVISIONS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School did not comply with the Special Tests and Provisions Wage Rate Requirements under the Elementary and Secondary School Emergency Relief Fund. Criteria: 34 CFR section 222.196(a) of the Uniform Guidance requires the School to comply with the prevailing wage standards in the School's locality as established by the Secretary of Labor in accordance with the Davis-Bacon Act for construction contracts in excess of $2,000 and financed by federal assistance funds. Cause: The School was not aware of the need for federal contracts to comply with the Davis-Bacon Act and did not have any internal controls implemented to identify compliance requirements. Effect: The School could have paid wages at rates other than those required. Recommendation: School staff should review award contracts and related grant guidance to verify applicable compliance requirements are identified and implemented. Identification of repeat findings: This is not a repeat finding.
Finding 2023-005
2023-005 SPECIAL TESTS AND PROVISIONS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School did not comply with the Special Tests and Provisions Wage Rate Requirements under the Elementary and Secondary School Emergency Relief Fund. Criteria: 34 CFR section 222.196(a) of the Uniform Guidance requires the School to comply with the prevailing wage standards in the School's locality as established by the Secretary of Labor in accordance with the Davis-Bacon Act for construction contracts in excess of $2,000 and financed by federal assistance funds. Cause: The School was not aware of the need for federal contracts to comply with the Davis-Bacon Act and did not have any internal controls implemented to identify compliance requirements. Effect: The School could have paid wages at rates other than those required. Recommendation: School staff should review award contracts and related grant guidance to verify applicable compliance requirements are identified and implemented. Identification of repeat findings: This is not a repeat finding.
Finding 2023-005
2023-005 SPECIAL TESTS AND PROVISIONS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School did not comply with the Special Tests and Provisions Wage Rate Requirements under the Elementary and Secondary School Emergency Relief Fund. Criteria: 34 CFR section 222.196(a) of the Uniform Guidance requires the School to comply with the prevailing wage standards in the School's locality as established by the Secretary of Labor in accordance with the Davis-Bacon Act for construction contracts in excess of $2,000 and financed by federal assistance funds. Cause: The School was not aware of the need for federal contracts to comply with the Davis-Bacon Act and did not have any internal controls implemented to identify compliance requirements. Effect: The School could have paid wages at rates other than those required. Recommendation: School staff should review award contracts and related grant guidance to verify applicable compliance requirements are identified and implemented. Identification of repeat findings: This is not a repeat finding.
Finding 2023-005
2023-005 SPECIAL TESTS AND PROVISIONS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School did not comply with the Special Tests and Provisions Wage Rate Requirements under the Elementary and Secondary School Emergency Relief Fund. Criteria: 34 CFR section 222.196(a) of the Uniform Guidance requires the School to comply with the prevailing wage standards in the School's locality as established by the Secretary of Labor in accordance with the Davis-Bacon Act for construction contracts in excess of $2,000 and financed by federal assistance funds. Cause: The School was not aware of the need for federal contracts to comply with the Davis-Bacon Act and did not have any internal controls implemented to identify compliance requirements. Effect: The School could have paid wages at rates other than those required. Recommendation: School staff should review award contracts and related grant guidance to verify applicable compliance requirements are identified and implemented. Identification of repeat findings: This is not a repeat finding.
Finding 2023-005
2023-005 SPECIAL TESTS AND PROVISIONS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School did not comply with the Special Tests and Provisions Wage Rate Requirements under the Elementary and Secondary School Emergency Relief Fund. Criteria: 34 CFR section 222.196(a) of the Uniform Guidance requires the School to comply with the prevailing wage standards in the School's locality as established by the Secretary of Labor in accordance with the Davis-Bacon Act for construction contracts in excess of $2,000 and financed by federal assistance funds. Cause: The School was not aware of the need for federal contracts to comply with the Davis-Bacon Act and did not have any internal controls implemented to identify compliance requirements. Effect: The School could have paid wages at rates other than those required. Recommendation: School staff should review award contracts and related grant guidance to verify applicable compliance requirements are identified and implemented. Identification of repeat findings: This is not a repeat finding.
Finding 2023-006
2023-006 PROCUREMENT PROCEDURES Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School did not follow required procurement procedures for the year ended June 30, 2023. Contracts over $10,000 did not have competitive quotes or documentation of reasonableness, and contracts for purchases over $250,000 were not put out for bid when required. Criteria: The terms of the programs and 2 CFR Part 200, Subpart D require the use of purchase requisitions for all non-exempt purchases that provides full and open competition. With certain exceptions for sole source/inadequate response, emergencies or through written request approved by the Federal agency, the following must be attached to the purchase requisition: Competitive quotes must be obtained either through sealed bid or public notice for proposal as a prerequisite for purchases over $250,000 and a adequate number of quotes for purchases over $10,000. Cause: The School does not have a written procurement policy that complies with the requirements of the Uniform Guidance. There is also a lack of understanding of minimum requirements to ensure the School's procedures meet these standards. Effect: The School could be paying more for procured services than would be necessary if competitive quotes were obtained. This could result in waste of federal funds. Recommendation: The School should develop a written procurement policy that complies with the requirements of the Uniform Guidance. This policy should be monitored and revised annually as necessary and adhered to when procuring services. Identification of repeat findings: This is not a repeat finding.
Finding 2023-006
2023-006 PROCUREMENT PROCEDURES Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School did not follow required procurement procedures for the year ended June 30, 2023. Contracts over $10,000 did not have competitive quotes or documentation of reasonableness, and contracts for purchases over $250,000 were not put out for bid when required. Criteria: The terms of the programs and 2 CFR Part 200, Subpart D require the use of purchase requisitions for all non-exempt purchases that provides full and open competition. With certain exceptions for sole source/inadequate response, emergencies or through written request approved by the Federal agency, the following must be attached to the purchase requisition: Competitive quotes must be obtained either through sealed bid or public notice for proposal as a prerequisite for purchases over $250,000 and a adequate number of quotes for purchases over $10,000. Cause: The School does not have a written procurement policy that complies with the requirements of the Uniform Guidance. There is also a lack of understanding of minimum requirements to ensure the School's procedures meet these standards. Effect: The School could be paying more for procured services than would be necessary if competitive quotes were obtained. This could result in waste of federal funds. Recommendation: The School should develop a written procurement policy that complies with the requirements of the Uniform Guidance. This policy should be monitored and revised annually as necessary and adhered to when procuring services. Identification of repeat findings: This is not a repeat finding.
Finding 2023-006
2023-006 PROCUREMENT PROCEDURES Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School did not follow required procurement procedures for the year ended June 30, 2023. Contracts over $10,000 did not have competitive quotes or documentation of reasonableness, and contracts for purchases over $250,000 were not put out for bid when required. Criteria: The terms of the programs and 2 CFR Part 200, Subpart D require the use of purchase requisitions for all non-exempt purchases that provides full and open competition. With certain exceptions for sole source/inadequate response, emergencies or through written request approved by the Federal agency, the following must be attached to the purchase requisition: Competitive quotes must be obtained either through sealed bid or public notice for proposal as a prerequisite for purchases over $250,000 and a adequate number of quotes for purchases over $10,000. Cause: The School does not have a written procurement policy that complies with the requirements of the Uniform Guidance. There is also a lack of understanding of minimum requirements to ensure the School's procedures meet these standards. Effect: The School could be paying more for procured services than would be necessary if competitive quotes were obtained. This could result in waste of federal funds. Recommendation: The School should develop a written procurement policy that complies with the requirements of the Uniform Guidance. This policy should be monitored and revised annually as necessary and adhered to when procuring services. Identification of repeat findings: This is not a repeat finding.
Finding 2023-006
2023-006 PROCUREMENT PROCEDURES Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School did not follow required procurement procedures for the year ended June 30, 2023. Contracts over $10,000 did not have competitive quotes or documentation of reasonableness, and contracts for purchases over $250,000 were not put out for bid when required. Criteria: The terms of the programs and 2 CFR Part 200, Subpart D require the use of purchase requisitions for all non-exempt purchases that provides full and open competition. With certain exceptions for sole source/inadequate response, emergencies or through written request approved by the Federal agency, the following must be attached to the purchase requisition: Competitive quotes must be obtained either through sealed bid or public notice for proposal as a prerequisite for purchases over $250,000 and a adequate number of quotes for purchases over $10,000. Cause: The School does not have a written procurement policy that complies with the requirements of the Uniform Guidance. There is also a lack of understanding of minimum requirements to ensure the School's procedures meet these standards. Effect: The School could be paying more for procured services than would be necessary if competitive quotes were obtained. This could result in waste of federal funds. Recommendation: The School should develop a written procurement policy that complies with the requirements of the Uniform Guidance. This policy should be monitored and revised annually as necessary and adhered to when procuring services. Identification of repeat findings: This is not a repeat finding.
Finding 2023-006
2023-006 PROCUREMENT PROCEDURES Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School did not follow required procurement procedures for the year ended June 30, 2023. Contracts over $10,000 did not have competitive quotes or documentation of reasonableness, and contracts for purchases over $250,000 were not put out for bid when required. Criteria: The terms of the programs and 2 CFR Part 200, Subpart D require the use of purchase requisitions for all non-exempt purchases that provides full and open competition. With certain exceptions for sole source/inadequate response, emergencies or through written request approved by the Federal agency, the following must be attached to the purchase requisition: Competitive quotes must be obtained either through sealed bid or public notice for proposal as a prerequisite for purchases over $250,000 and a adequate number of quotes for purchases over $10,000. Cause: The School does not have a written procurement policy that complies with the requirements of the Uniform Guidance. There is also a lack of understanding of minimum requirements to ensure the School's procedures meet these standards. Effect: The School could be paying more for procured services than would be necessary if competitive quotes were obtained. This could result in waste of federal funds. Recommendation: The School should develop a written procurement policy that complies with the requirements of the Uniform Guidance. This policy should be monitored and revised annually as necessary and adhered to when procuring services. Identification of repeat findings: This is not a repeat finding.
Finding 2023-006
2023-006 PROCUREMENT PROCEDURES Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School did not follow required procurement procedures for the year ended June 30, 2023. Contracts over $10,000 did not have competitive quotes or documentation of reasonableness, and contracts for purchases over $250,000 were not put out for bid when required. Criteria: The terms of the programs and 2 CFR Part 200, Subpart D require the use of purchase requisitions for all non-exempt purchases that provides full and open competition. With certain exceptions for sole source/inadequate response, emergencies or through written request approved by the Federal agency, the following must be attached to the purchase requisition: Competitive quotes must be obtained either through sealed bid or public notice for proposal as a prerequisite for purchases over $250,000 and a adequate number of quotes for purchases over $10,000. Cause: The School does not have a written procurement policy that complies with the requirements of the Uniform Guidance. There is also a lack of understanding of minimum requirements to ensure the School's procedures meet these standards. Effect: The School could be paying more for procured services than would be necessary if competitive quotes were obtained. This could result in waste of federal funds. Recommendation: The School should develop a written procurement policy that complies with the requirements of the Uniform Guidance. This policy should be monitored and revised annually as necessary and adhered to when procuring services. Identification of repeat findings: This is not a repeat finding.
Finding 2023-006
2023-006 PROCUREMENT PROCEDURES Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School did not follow required procurement procedures for the year ended June 30, 2023. Contracts over $10,000 did not have competitive quotes or documentation of reasonableness, and contracts for purchases over $250,000 were not put out for bid when required. Criteria: The terms of the programs and 2 CFR Part 200, Subpart D require the use of purchase requisitions for all non-exempt purchases that provides full and open competition. With certain exceptions for sole source/inadequate response, emergencies or through written request approved by the Federal agency, the following must be attached to the purchase requisition: Competitive quotes must be obtained either through sealed bid or public notice for proposal as a prerequisite for purchases over $250,000 and a adequate number of quotes for purchases over $10,000. Cause: The School does not have a written procurement policy that complies with the requirements of the Uniform Guidance. There is also a lack of understanding of minimum requirements to ensure the School's procedures meet these standards. Effect: The School could be paying more for procured services than would be necessary if competitive quotes were obtained. This could result in waste of federal funds. Recommendation: The School should develop a written procurement policy that complies with the requirements of the Uniform Guidance. This policy should be monitored and revised annually as necessary and adhered to when procuring services. Identification of repeat findings: This is not a repeat finding.
Finding 2023-006
2023-006 PROCUREMENT PROCEDURES Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School did not follow required procurement procedures for the year ended June 30, 2023. Contracts over $10,000 did not have competitive quotes or documentation of reasonableness, and contracts for purchases over $250,000 were not put out for bid when required. Criteria: The terms of the programs and 2 CFR Part 200, Subpart D require the use of purchase requisitions for all non-exempt purchases that provides full and open competition. With certain exceptions for sole source/inadequate response, emergencies or through written request approved by the Federal agency, the following must be attached to the purchase requisition: Competitive quotes must be obtained either through sealed bid or public notice for proposal as a prerequisite for purchases over $250,000 and a adequate number of quotes for purchases over $10,000. Cause: The School does not have a written procurement policy that complies with the requirements of the Uniform Guidance. There is also a lack of understanding of minimum requirements to ensure the School's procedures meet these standards. Effect: The School could be paying more for procured services than would be necessary if competitive quotes were obtained. This could result in waste of federal funds. Recommendation: The School should develop a written procurement policy that complies with the requirements of the Uniform Guidance. This policy should be monitored and revised annually as necessary and adhered to when procuring services. Identification of repeat findings: This is not a repeat finding.
Finding 2023-007
2023-007 ALLOWABLE COSTS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs: $8,029 Condition: Out of a sample of sixty expenditures, two expenditures tested did not have supporting documentation which was misplaced and could not be located. It was not possible to determine the allowability of the expenditures without necessary support and documentation. Criteria: The School should retain documentation to support all expenditures included on the Schedule of Expenditures of Federal Awards. The School is required to design, implement and maintain a system of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement whether due to fraud or error. All expenditures claimed under federal awards should have supporting documentation as required by 2 CFR Section 200 Subpart E. Cause: The supporting documentation for the selected transactions was misplaced and unable to be located. Effect: The School may have used federal funds for unallowable costs which could result in recapture by the federal agency. Recommendation: The School should review best practice guidelines pertaining to document retention and implement the necessary controls to ensure only allowable expenditures are claimed under grants. Identification of repeat findings: This is not a repeat finding.
Finding 2023-007
2023-007 ALLOWABLE COSTS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs: $8,029 Condition: Out of a sample of sixty expenditures, two expenditures tested did not have supporting documentation which was misplaced and could not be located. It was not possible to determine the allowability of the expenditures without necessary support and documentation. Criteria: The School should retain documentation to support all expenditures included on the Schedule of Expenditures of Federal Awards. The School is required to design, implement and maintain a system of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement whether due to fraud or error. All expenditures claimed under federal awards should have supporting documentation as required by 2 CFR Section 200 Subpart E. Cause: The supporting documentation for the selected transactions was misplaced and unable to be located. Effect: The School may have used federal funds for unallowable costs which could result in recapture by the federal agency. Recommendation: The School should review best practice guidelines pertaining to document retention and implement the necessary controls to ensure only allowable expenditures are claimed under grants. Identification of repeat findings: This is not a repeat finding.
Finding 2023-007
2023-007 ALLOWABLE COSTS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs: $8,029 Condition: Out of a sample of sixty expenditures, two expenditures tested did not have supporting documentation which was misplaced and could not be located. It was not possible to determine the allowability of the expenditures without necessary support and documentation. Criteria: The School should retain documentation to support all expenditures included on the Schedule of Expenditures of Federal Awards. The School is required to design, implement and maintain a system of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement whether due to fraud or error. All expenditures claimed under federal awards should have supporting documentation as required by 2 CFR Section 200 Subpart E. Cause: The supporting documentation for the selected transactions was misplaced and unable to be located. Effect: The School may have used federal funds for unallowable costs which could result in recapture by the federal agency. Recommendation: The School should review best practice guidelines pertaining to document retention and implement the necessary controls to ensure only allowable expenditures are claimed under grants. Identification of repeat findings: This is not a repeat finding.
Finding 2023-007
2023-007 ALLOWABLE COSTS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs: $8,029 Condition: Out of a sample of sixty expenditures, two expenditures tested did not have supporting documentation which was misplaced and could not be located. It was not possible to determine the allowability of the expenditures without necessary support and documentation. Criteria: The School should retain documentation to support all expenditures included on the Schedule of Expenditures of Federal Awards. The School is required to design, implement and maintain a system of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement whether due to fraud or error. All expenditures claimed under federal awards should have supporting documentation as required by 2 CFR Section 200 Subpart E. Cause: The supporting documentation for the selected transactions was misplaced and unable to be located. Effect: The School may have used federal funds for unallowable costs which could result in recapture by the federal agency. Recommendation: The School should review best practice guidelines pertaining to document retention and implement the necessary controls to ensure only allowable expenditures are claimed under grants. Identification of repeat findings: This is not a repeat finding.
Finding 2023-007
2023-007 ALLOWABLE COSTS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs: $8,029 Condition: Out of a sample of sixty expenditures, two expenditures tested did not have supporting documentation which was misplaced and could not be located. It was not possible to determine the allowability of the expenditures without necessary support and documentation. Criteria: The School should retain documentation to support all expenditures included on the Schedule of Expenditures of Federal Awards. The School is required to design, implement and maintain a system of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement whether due to fraud or error. All expenditures claimed under federal awards should have supporting documentation as required by 2 CFR Section 200 Subpart E. Cause: The supporting documentation for the selected transactions was misplaced and unable to be located. Effect: The School may have used federal funds for unallowable costs which could result in recapture by the federal agency. Recommendation: The School should review best practice guidelines pertaining to document retention and implement the necessary controls to ensure only allowable expenditures are claimed under grants. Identification of repeat findings: This is not a repeat finding.
Finding 2023-007
2023-007 ALLOWABLE COSTS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs: $8,029 Condition: Out of a sample of sixty expenditures, two expenditures tested did not have supporting documentation which was misplaced and could not be located. It was not possible to determine the allowability of the expenditures without necessary support and documentation. Criteria: The School should retain documentation to support all expenditures included on the Schedule of Expenditures of Federal Awards. The School is required to design, implement and maintain a system of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement whether due to fraud or error. All expenditures claimed under federal awards should have supporting documentation as required by 2 CFR Section 200 Subpart E. Cause: The supporting documentation for the selected transactions was misplaced and unable to be located. Effect: The School may have used federal funds for unallowable costs which could result in recapture by the federal agency. Recommendation: The School should review best practice guidelines pertaining to document retention and implement the necessary controls to ensure only allowable expenditures are claimed under grants. Identification of repeat findings: This is not a repeat finding.
Finding 2023-007
2023-007 ALLOWABLE COSTS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs: $8,029 Condition: Out of a sample of sixty expenditures, two expenditures tested did not have supporting documentation which was misplaced and could not be located. It was not possible to determine the allowability of the expenditures without necessary support and documentation. Criteria: The School should retain documentation to support all expenditures included on the Schedule of Expenditures of Federal Awards. The School is required to design, implement and maintain a system of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement whether due to fraud or error. All expenditures claimed under federal awards should have supporting documentation as required by 2 CFR Section 200 Subpart E. Cause: The supporting documentation for the selected transactions was misplaced and unable to be located. Effect: The School may have used federal funds for unallowable costs which could result in recapture by the federal agency. Recommendation: The School should review best practice guidelines pertaining to document retention and implement the necessary controls to ensure only allowable expenditures are claimed under grants. Identification of repeat findings: This is not a repeat finding.
Finding 2023-007
2023-007 ALLOWABLE COSTS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs: $8,029 Condition: Out of a sample of sixty expenditures, two expenditures tested did not have supporting documentation which was misplaced and could not be located. It was not possible to determine the allowability of the expenditures without necessary support and documentation. Criteria: The School should retain documentation to support all expenditures included on the Schedule of Expenditures of Federal Awards. The School is required to design, implement and maintain a system of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement whether due to fraud or error. All expenditures claimed under federal awards should have supporting documentation as required by 2 CFR Section 200 Subpart E. Cause: The supporting documentation for the selected transactions was misplaced and unable to be located. Effect: The School may have used federal funds for unallowable costs which could result in recapture by the federal agency. Recommendation: The School should review best practice guidelines pertaining to document retention and implement the necessary controls to ensure only allowable expenditures are claimed under grants. Identification of repeat findings: This is not a repeat finding.
Finding 2023-008
2023-008 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2024, for the financial reporting period ended June 30, 2023 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2023 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-004 in the audit of the financial statements for the year ended June 30, 2022.
Finding 2023-008
2023-008 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2024, for the financial reporting period ended June 30, 2023 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2023 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-004 in the audit of the financial statements for the year ended June 30, 2022.
Finding 2023-008
2023-008 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2024, for the financial reporting period ended June 30, 2023 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2023 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-004 in the audit of the financial statements for the year ended June 30, 2022.
Finding 2023-008
2023-008 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2024, for the financial reporting period ended June 30, 2023 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2023 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-004 in the audit of the financial statements for the year ended June 30, 2022.
Finding 2023-008
2023-008 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2024, for the financial reporting period ended June 30, 2023 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2023 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-004 in the audit of the financial statements for the year ended June 30, 2022.
Finding 2023-008
2023-008 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2024, for the financial reporting period ended June 30, 2023 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2023 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-004 in the audit of the financial statements for the year ended June 30, 2022.
Finding 2023-008
2023-008 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2024, for the financial reporting period ended June 30, 2023 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2023 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-004 in the audit of the financial statements for the year ended June 30, 2022.
Finding 2023-008
2023-008 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2024, for the financial reporting period ended June 30, 2023 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2023 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-004 in the audit of the financial statements for the year ended June 30, 2022.
Finding 2023-008
2023-008 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2024, for the financial reporting period ended June 30, 2023 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2023 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-004 in the audit of the financial statements for the year ended June 30, 2022.
Finding 2023-008
2023-008 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2024, for the financial reporting period ended June 30, 2023 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2023 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-004 in the audit of the financial statements for the year ended June 30, 2022.
Finding 2023-008
2023-008 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2024, for the financial reporting period ended June 30, 2023 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2023 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-004 in the audit of the financial statements for the year ended June 30, 2022.
Finding 2023-002
MATERIAL WEAKNESS 2023-002 WRITTEN FEDERAL PROCEDURES Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, allowable costs, procurement, equipment and real property and special tests and provisions. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award as stated in 2 CFR Section 200.302. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-002 in the audit of the financial statements for the year ended June 30, 2022.
Finding 2023-002
MATERIAL WEAKNESS 2023-002 WRITTEN FEDERAL PROCEDURES Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, allowable costs, procurement, equipment and real property and special tests and provisions. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award as stated in 2 CFR Section 200.302. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-002 in the audit of the financial statements for the year ended June 30, 2022.
Finding 2023-002
MATERIAL WEAKNESS 2023-002 WRITTEN FEDERAL PROCEDURES Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, allowable costs, procurement, equipment and real property and special tests and provisions. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award as stated in 2 CFR Section 200.302. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-002 in the audit of the financial statements for the year ended June 30, 2022.
Finding 2023-002
MATERIAL WEAKNESS 2023-002 WRITTEN FEDERAL PROCEDURES Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, allowable costs, procurement, equipment and real property and special tests and provisions. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award as stated in 2 CFR Section 200.302. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-002 in the audit of the financial statements for the year ended June 30, 2022.
Finding 2023-002
MATERIAL WEAKNESS 2023-002 WRITTEN FEDERAL PROCEDURES Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, allowable costs, procurement, equipment and real property and special tests and provisions. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award as stated in 2 CFR Section 200.302. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-002 in the audit of the financial statements for the year ended June 30, 2022.
Finding 2023-002
MATERIAL WEAKNESS 2023-002 WRITTEN FEDERAL PROCEDURES Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, allowable costs, procurement, equipment and real property and special tests and provisions. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award as stated in 2 CFR Section 200.302. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-002 in the audit of the financial statements for the year ended June 30, 2022.
Finding 2023-002
MATERIAL WEAKNESS 2023-002 WRITTEN FEDERAL PROCEDURES Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, allowable costs, procurement, equipment and real property and special tests and provisions. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award as stated in 2 CFR Section 200.302. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-002 in the audit of the financial statements for the year ended June 30, 2022.
Finding 2023-002
MATERIAL WEAKNESS 2023-002 WRITTEN FEDERAL PROCEDURES Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, allowable costs, procurement, equipment and real property and special tests and provisions. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award as stated in 2 CFR Section 200.302. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-002 in the audit of the financial statements for the year ended June 30, 2022.
Finding 2023-002
MATERIAL WEAKNESS 2023-002 WRITTEN FEDERAL PROCEDURES Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, allowable costs, procurement, equipment and real property and special tests and provisions. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award as stated in 2 CFR Section 200.302. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-002 in the audit of the financial statements for the year ended June 30, 2022.
Finding 2023-002
MATERIAL WEAKNESS 2023-002 WRITTEN FEDERAL PROCEDURES Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, allowable costs, procurement, equipment and real property and special tests and provisions. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award as stated in 2 CFR Section 200.302. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-002 in the audit of the financial statements for the year ended June 30, 2022.
Finding 2023-002
MATERIAL WEAKNESS 2023-002 WRITTEN FEDERAL PROCEDURES Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School's accounting and procedures manual did not include written policies or procedures that address all applicable compliance areas under the Uniform Guidance; for instance, allowable costs, procurement, equipment and real property and special tests and provisions. Criteria: The School must establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award as stated in 2 CFR Section 200.302. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of documented policies and procedures could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that reflect current OMB requirements under the Uniform Guidance. This accounting and procedures manual should be monitored and revised annually as necessary. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-002 in the audit of the financial statements for the year ended June 30, 2022.
Finding 2023-003
MATERIAL WEAKNESS 2023-003 INTERNAL CONTROL OVER COMPLIANCE REQUIREMENTS Federal Agency: Department of Agriculture Federal Program or Cluster: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Questioned Costs: $0 Condition: The School uses a third party food service management company to oversee all aspects of the food program at the School. The School did not not provide detailed oversight and review of the food service management company to verify that policies and procedures followed all applicable compliance areas under the Uniform Guidance. Criteria: The School must establish and maintain effective internal controls over Federal awards, including oversight over third party contractors that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award and 7 CFR Section 210.16. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of detailed oversight and review could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that include oversight and detail review of third party food service management companies and other third parties to verify the School is following all current OMB requirements under the Uniform Guidance. This oversight should be documented and revised as necessary.
Finding 2023-003
MATERIAL WEAKNESS 2023-003 INTERNAL CONTROL OVER COMPLIANCE REQUIREMENTS Federal Agency: Department of Agriculture Federal Program or Cluster: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Questioned Costs: $0 Condition: The School uses a third party food service management company to oversee all aspects of the food program at the School. The School did not not provide detailed oversight and review of the food service management company to verify that policies and procedures followed all applicable compliance areas under the Uniform Guidance. Criteria: The School must establish and maintain effective internal controls over Federal awards, including oversight over third party contractors that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award and 7 CFR Section 210.16. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of detailed oversight and review could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that include oversight and detail review of third party food service management companies and other third parties to verify the School is following all current OMB requirements under the Uniform Guidance. This oversight should be documented and revised as necessary.
Finding 2023-003
MATERIAL WEAKNESS 2023-003 INTERNAL CONTROL OVER COMPLIANCE REQUIREMENTS Federal Agency: Department of Agriculture Federal Program or Cluster: Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Questioned Costs: $0 Condition: The School uses a third party food service management company to oversee all aspects of the food program at the School. The School did not not provide detailed oversight and review of the food service management company to verify that policies and procedures followed all applicable compliance areas under the Uniform Guidance. Criteria: The School must establish and maintain effective internal controls over Federal awards, including oversight over third party contractors that provide reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award and 7 CFR Section 210.16. Cause: The School was inattentive to all of the requirements in the Uniform Guidance. Effect: The absence of detailed oversight and review could result in noncompliance with the terms of federal awards. Recommendation: The School should document and adhere to written policies and procedures that include oversight and detail review of third party food service management companies and other third parties to verify the School is following all current OMB requirements under the Uniform Guidance. This oversight should be documented and revised as necessary.
Finding 2023-004
MATERIAL WEAKNESS 2023-004 PREPARATION OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs $0 Condition: The revenue, receivables, and associated expenditures for the Education Stabilization Fund were originally overstated on the trial balance and the Schedule of Expenditures of Federal Awards (SEFA) by $2,118,502. The amounts were corrected on both the trial balance and the SEFA during the audit. Criteria: According to the CFR Part 200, it is the auditee's responsibility to prepare appropriate financial statements, including the SEFA. The schedules should be complete and accurate. Cause: There was confusion at the School on the proper accounting for grants and awards given the unique nature of the Education Stabilization Fund. Effect: The School is not in compliance with the auditee responsibilities in the Uniform Guidance. Recommendation: The School should analyze grant documents and recognize revenue in accordance with Generally Accepted Accounting Principles (GAAP) and the Uniform Guidance.
Finding 2023-004
MATERIAL WEAKNESS 2023-004 PREPARATION OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs $0 Condition: The revenue, receivables, and associated expenditures for the Education Stabilization Fund were originally overstated on the trial balance and the Schedule of Expenditures of Federal Awards (SEFA) by $2,118,502. The amounts were corrected on both the trial balance and the SEFA during the audit. Criteria: According to the CFR Part 200, it is the auditee's responsibility to prepare appropriate financial statements, including the SEFA. The schedules should be complete and accurate. Cause: There was confusion at the School on the proper accounting for grants and awards given the unique nature of the Education Stabilization Fund. Effect: The School is not in compliance with the auditee responsibilities in the Uniform Guidance. Recommendation: The School should analyze grant documents and recognize revenue in accordance with Generally Accepted Accounting Principles (GAAP) and the Uniform Guidance.
Finding 2023-004
MATERIAL WEAKNESS 2023-004 PREPARATION OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs $0 Condition: The revenue, receivables, and associated expenditures for the Education Stabilization Fund were originally overstated on the trial balance and the Schedule of Expenditures of Federal Awards (SEFA) by $2,118,502. The amounts were corrected on both the trial balance and the SEFA during the audit. Criteria: According to the CFR Part 200, it is the auditee's responsibility to prepare appropriate financial statements, including the SEFA. The schedules should be complete and accurate. Cause: There was confusion at the School on the proper accounting for grants and awards given the unique nature of the Education Stabilization Fund. Effect: The School is not in compliance with the auditee responsibilities in the Uniform Guidance. Recommendation: The School should analyze grant documents and recognize revenue in accordance with Generally Accepted Accounting Principles (GAAP) and the Uniform Guidance.
Finding 2023-004
MATERIAL WEAKNESS 2023-004 PREPARATION OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs $0 Condition: The revenue, receivables, and associated expenditures for the Education Stabilization Fund were originally overstated on the trial balance and the Schedule of Expenditures of Federal Awards (SEFA) by $2,118,502. The amounts were corrected on both the trial balance and the SEFA during the audit. Criteria: According to the CFR Part 200, it is the auditee's responsibility to prepare appropriate financial statements, including the SEFA. The schedules should be complete and accurate. Cause: There was confusion at the School on the proper accounting for grants and awards given the unique nature of the Education Stabilization Fund. Effect: The School is not in compliance with the auditee responsibilities in the Uniform Guidance. Recommendation: The School should analyze grant documents and recognize revenue in accordance with Generally Accepted Accounting Principles (GAAP) and the Uniform Guidance.
Finding 2023-004
MATERIAL WEAKNESS 2023-004 PREPARATION OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs $0 Condition: The revenue, receivables, and associated expenditures for the Education Stabilization Fund were originally overstated on the trial balance and the Schedule of Expenditures of Federal Awards (SEFA) by $2,118,502. The amounts were corrected on both the trial balance and the SEFA during the audit. Criteria: According to the CFR Part 200, it is the auditee's responsibility to prepare appropriate financial statements, including the SEFA. The schedules should be complete and accurate. Cause: There was confusion at the School on the proper accounting for grants and awards given the unique nature of the Education Stabilization Fund. Effect: The School is not in compliance with the auditee responsibilities in the Uniform Guidance. Recommendation: The School should analyze grant documents and recognize revenue in accordance with Generally Accepted Accounting Principles (GAAP) and the Uniform Guidance.
Finding 2023-004
MATERIAL WEAKNESS 2023-004 PREPARATION OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs $0 Condition: The revenue, receivables, and associated expenditures for the Education Stabilization Fund were originally overstated on the trial balance and the Schedule of Expenditures of Federal Awards (SEFA) by $2,118,502. The amounts were corrected on both the trial balance and the SEFA during the audit. Criteria: According to the CFR Part 200, it is the auditee's responsibility to prepare appropriate financial statements, including the SEFA. The schedules should be complete and accurate. Cause: There was confusion at the School on the proper accounting for grants and awards given the unique nature of the Education Stabilization Fund. Effect: The School is not in compliance with the auditee responsibilities in the Uniform Guidance. Recommendation: The School should analyze grant documents and recognize revenue in accordance with Generally Accepted Accounting Principles (GAAP) and the Uniform Guidance.
Finding 2023-004
MATERIAL WEAKNESS 2023-004 PREPARATION OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs $0 Condition: The revenue, receivables, and associated expenditures for the Education Stabilization Fund were originally overstated on the trial balance and the Schedule of Expenditures of Federal Awards (SEFA) by $2,118,502. The amounts were corrected on both the trial balance and the SEFA during the audit. Criteria: According to the CFR Part 200, it is the auditee's responsibility to prepare appropriate financial statements, including the SEFA. The schedules should be complete and accurate. Cause: There was confusion at the School on the proper accounting for grants and awards given the unique nature of the Education Stabilization Fund. Effect: The School is not in compliance with the auditee responsibilities in the Uniform Guidance. Recommendation: The School should analyze grant documents and recognize revenue in accordance with Generally Accepted Accounting Principles (GAAP) and the Uniform Guidance.
Finding 2023-004
MATERIAL WEAKNESS 2023-004 PREPARATION OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs $0 Condition: The revenue, receivables, and associated expenditures for the Education Stabilization Fund were originally overstated on the trial balance and the Schedule of Expenditures of Federal Awards (SEFA) by $2,118,502. The amounts were corrected on both the trial balance and the SEFA during the audit. Criteria: According to the CFR Part 200, it is the auditee's responsibility to prepare appropriate financial statements, including the SEFA. The schedules should be complete and accurate. Cause: There was confusion at the School on the proper accounting for grants and awards given the unique nature of the Education Stabilization Fund. Effect: The School is not in compliance with the auditee responsibilities in the Uniform Guidance. Recommendation: The School should analyze grant documents and recognize revenue in accordance with Generally Accepted Accounting Principles (GAAP) and the Uniform Guidance.
Finding 2023-005
2023-005 SPECIAL TESTS AND PROVISIONS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School did not comply with the Special Tests and Provisions Wage Rate Requirements under the Elementary and Secondary School Emergency Relief Fund. Criteria: 34 CFR section 222.196(a) of the Uniform Guidance requires the School to comply with the prevailing wage standards in the School's locality as established by the Secretary of Labor in accordance with the Davis-Bacon Act for construction contracts in excess of $2,000 and financed by federal assistance funds. Cause: The School was not aware of the need for federal contracts to comply with the Davis-Bacon Act and did not have any internal controls implemented to identify compliance requirements. Effect: The School could have paid wages at rates other than those required. Recommendation: School staff should review award contracts and related grant guidance to verify applicable compliance requirements are identified and implemented. Identification of repeat findings: This is not a repeat finding.
Finding 2023-005
2023-005 SPECIAL TESTS AND PROVISIONS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School did not comply with the Special Tests and Provisions Wage Rate Requirements under the Elementary and Secondary School Emergency Relief Fund. Criteria: 34 CFR section 222.196(a) of the Uniform Guidance requires the School to comply with the prevailing wage standards in the School's locality as established by the Secretary of Labor in accordance with the Davis-Bacon Act for construction contracts in excess of $2,000 and financed by federal assistance funds. Cause: The School was not aware of the need for federal contracts to comply with the Davis-Bacon Act and did not have any internal controls implemented to identify compliance requirements. Effect: The School could have paid wages at rates other than those required. Recommendation: School staff should review award contracts and related grant guidance to verify applicable compliance requirements are identified and implemented. Identification of repeat findings: This is not a repeat finding.
Finding 2023-005
2023-005 SPECIAL TESTS AND PROVISIONS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School did not comply with the Special Tests and Provisions Wage Rate Requirements under the Elementary and Secondary School Emergency Relief Fund. Criteria: 34 CFR section 222.196(a) of the Uniform Guidance requires the School to comply with the prevailing wage standards in the School's locality as established by the Secretary of Labor in accordance with the Davis-Bacon Act for construction contracts in excess of $2,000 and financed by federal assistance funds. Cause: The School was not aware of the need for federal contracts to comply with the Davis-Bacon Act and did not have any internal controls implemented to identify compliance requirements. Effect: The School could have paid wages at rates other than those required. Recommendation: School staff should review award contracts and related grant guidance to verify applicable compliance requirements are identified and implemented. Identification of repeat findings: This is not a repeat finding.
Finding 2023-005
2023-005 SPECIAL TESTS AND PROVISIONS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School did not comply with the Special Tests and Provisions Wage Rate Requirements under the Elementary and Secondary School Emergency Relief Fund. Criteria: 34 CFR section 222.196(a) of the Uniform Guidance requires the School to comply with the prevailing wage standards in the School's locality as established by the Secretary of Labor in accordance with the Davis-Bacon Act for construction contracts in excess of $2,000 and financed by federal assistance funds. Cause: The School was not aware of the need for federal contracts to comply with the Davis-Bacon Act and did not have any internal controls implemented to identify compliance requirements. Effect: The School could have paid wages at rates other than those required. Recommendation: School staff should review award contracts and related grant guidance to verify applicable compliance requirements are identified and implemented. Identification of repeat findings: This is not a repeat finding.
Finding 2023-005
2023-005 SPECIAL TESTS AND PROVISIONS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School did not comply with the Special Tests and Provisions Wage Rate Requirements under the Elementary and Secondary School Emergency Relief Fund. Criteria: 34 CFR section 222.196(a) of the Uniform Guidance requires the School to comply with the prevailing wage standards in the School's locality as established by the Secretary of Labor in accordance with the Davis-Bacon Act for construction contracts in excess of $2,000 and financed by federal assistance funds. Cause: The School was not aware of the need for federal contracts to comply with the Davis-Bacon Act and did not have any internal controls implemented to identify compliance requirements. Effect: The School could have paid wages at rates other than those required. Recommendation: School staff should review award contracts and related grant guidance to verify applicable compliance requirements are identified and implemented. Identification of repeat findings: This is not a repeat finding.
Finding 2023-005
2023-005 SPECIAL TESTS AND PROVISIONS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School did not comply with the Special Tests and Provisions Wage Rate Requirements under the Elementary and Secondary School Emergency Relief Fund. Criteria: 34 CFR section 222.196(a) of the Uniform Guidance requires the School to comply with the prevailing wage standards in the School's locality as established by the Secretary of Labor in accordance with the Davis-Bacon Act for construction contracts in excess of $2,000 and financed by federal assistance funds. Cause: The School was not aware of the need for federal contracts to comply with the Davis-Bacon Act and did not have any internal controls implemented to identify compliance requirements. Effect: The School could have paid wages at rates other than those required. Recommendation: School staff should review award contracts and related grant guidance to verify applicable compliance requirements are identified and implemented. Identification of repeat findings: This is not a repeat finding.
Finding 2023-005
2023-005 SPECIAL TESTS AND PROVISIONS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School did not comply with the Special Tests and Provisions Wage Rate Requirements under the Elementary and Secondary School Emergency Relief Fund. Criteria: 34 CFR section 222.196(a) of the Uniform Guidance requires the School to comply with the prevailing wage standards in the School's locality as established by the Secretary of Labor in accordance with the Davis-Bacon Act for construction contracts in excess of $2,000 and financed by federal assistance funds. Cause: The School was not aware of the need for federal contracts to comply with the Davis-Bacon Act and did not have any internal controls implemented to identify compliance requirements. Effect: The School could have paid wages at rates other than those required. Recommendation: School staff should review award contracts and related grant guidance to verify applicable compliance requirements are identified and implemented. Identification of repeat findings: This is not a repeat finding.
Finding 2023-005
2023-005 SPECIAL TESTS AND PROVISIONS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School did not comply with the Special Tests and Provisions Wage Rate Requirements under the Elementary and Secondary School Emergency Relief Fund. Criteria: 34 CFR section 222.196(a) of the Uniform Guidance requires the School to comply with the prevailing wage standards in the School's locality as established by the Secretary of Labor in accordance with the Davis-Bacon Act for construction contracts in excess of $2,000 and financed by federal assistance funds. Cause: The School was not aware of the need for federal contracts to comply with the Davis-Bacon Act and did not have any internal controls implemented to identify compliance requirements. Effect: The School could have paid wages at rates other than those required. Recommendation: School staff should review award contracts and related grant guidance to verify applicable compliance requirements are identified and implemented. Identification of repeat findings: This is not a repeat finding.
Finding 2023-006
2023-006 PROCUREMENT PROCEDURES Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School did not follow required procurement procedures for the year ended June 30, 2023. Contracts over $10,000 did not have competitive quotes or documentation of reasonableness, and contracts for purchases over $250,000 were not put out for bid when required. Criteria: The terms of the programs and 2 CFR Part 200, Subpart D require the use of purchase requisitions for all non-exempt purchases that provides full and open competition. With certain exceptions for sole source/inadequate response, emergencies or through written request approved by the Federal agency, the following must be attached to the purchase requisition: Competitive quotes must be obtained either through sealed bid or public notice for proposal as a prerequisite for purchases over $250,000 and a adequate number of quotes for purchases over $10,000. Cause: The School does not have a written procurement policy that complies with the requirements of the Uniform Guidance. There is also a lack of understanding of minimum requirements to ensure the School's procedures meet these standards. Effect: The School could be paying more for procured services than would be necessary if competitive quotes were obtained. This could result in waste of federal funds. Recommendation: The School should develop a written procurement policy that complies with the requirements of the Uniform Guidance. This policy should be monitored and revised annually as necessary and adhered to when procuring services. Identification of repeat findings: This is not a repeat finding.
Finding 2023-006
2023-006 PROCUREMENT PROCEDURES Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School did not follow required procurement procedures for the year ended June 30, 2023. Contracts over $10,000 did not have competitive quotes or documentation of reasonableness, and contracts for purchases over $250,000 were not put out for bid when required. Criteria: The terms of the programs and 2 CFR Part 200, Subpart D require the use of purchase requisitions for all non-exempt purchases that provides full and open competition. With certain exceptions for sole source/inadequate response, emergencies or through written request approved by the Federal agency, the following must be attached to the purchase requisition: Competitive quotes must be obtained either through sealed bid or public notice for proposal as a prerequisite for purchases over $250,000 and a adequate number of quotes for purchases over $10,000. Cause: The School does not have a written procurement policy that complies with the requirements of the Uniform Guidance. There is also a lack of understanding of minimum requirements to ensure the School's procedures meet these standards. Effect: The School could be paying more for procured services than would be necessary if competitive quotes were obtained. This could result in waste of federal funds. Recommendation: The School should develop a written procurement policy that complies with the requirements of the Uniform Guidance. This policy should be monitored and revised annually as necessary and adhered to when procuring services. Identification of repeat findings: This is not a repeat finding.
Finding 2023-006
2023-006 PROCUREMENT PROCEDURES Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School did not follow required procurement procedures for the year ended June 30, 2023. Contracts over $10,000 did not have competitive quotes or documentation of reasonableness, and contracts for purchases over $250,000 were not put out for bid when required. Criteria: The terms of the programs and 2 CFR Part 200, Subpart D require the use of purchase requisitions for all non-exempt purchases that provides full and open competition. With certain exceptions for sole source/inadequate response, emergencies or through written request approved by the Federal agency, the following must be attached to the purchase requisition: Competitive quotes must be obtained either through sealed bid or public notice for proposal as a prerequisite for purchases over $250,000 and a adequate number of quotes for purchases over $10,000. Cause: The School does not have a written procurement policy that complies with the requirements of the Uniform Guidance. There is also a lack of understanding of minimum requirements to ensure the School's procedures meet these standards. Effect: The School could be paying more for procured services than would be necessary if competitive quotes were obtained. This could result in waste of federal funds. Recommendation: The School should develop a written procurement policy that complies with the requirements of the Uniform Guidance. This policy should be monitored and revised annually as necessary and adhered to when procuring services. Identification of repeat findings: This is not a repeat finding.
Finding 2023-006
2023-006 PROCUREMENT PROCEDURES Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School did not follow required procurement procedures for the year ended June 30, 2023. Contracts over $10,000 did not have competitive quotes or documentation of reasonableness, and contracts for purchases over $250,000 were not put out for bid when required. Criteria: The terms of the programs and 2 CFR Part 200, Subpart D require the use of purchase requisitions for all non-exempt purchases that provides full and open competition. With certain exceptions for sole source/inadequate response, emergencies or through written request approved by the Federal agency, the following must be attached to the purchase requisition: Competitive quotes must be obtained either through sealed bid or public notice for proposal as a prerequisite for purchases over $250,000 and a adequate number of quotes for purchases over $10,000. Cause: The School does not have a written procurement policy that complies with the requirements of the Uniform Guidance. There is also a lack of understanding of minimum requirements to ensure the School's procedures meet these standards. Effect: The School could be paying more for procured services than would be necessary if competitive quotes were obtained. This could result in waste of federal funds. Recommendation: The School should develop a written procurement policy that complies with the requirements of the Uniform Guidance. This policy should be monitored and revised annually as necessary and adhered to when procuring services. Identification of repeat findings: This is not a repeat finding.
Finding 2023-006
2023-006 PROCUREMENT PROCEDURES Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School did not follow required procurement procedures for the year ended June 30, 2023. Contracts over $10,000 did not have competitive quotes or documentation of reasonableness, and contracts for purchases over $250,000 were not put out for bid when required. Criteria: The terms of the programs and 2 CFR Part 200, Subpart D require the use of purchase requisitions for all non-exempt purchases that provides full and open competition. With certain exceptions for sole source/inadequate response, emergencies or through written request approved by the Federal agency, the following must be attached to the purchase requisition: Competitive quotes must be obtained either through sealed bid or public notice for proposal as a prerequisite for purchases over $250,000 and a adequate number of quotes for purchases over $10,000. Cause: The School does not have a written procurement policy that complies with the requirements of the Uniform Guidance. There is also a lack of understanding of minimum requirements to ensure the School's procedures meet these standards. Effect: The School could be paying more for procured services than would be necessary if competitive quotes were obtained. This could result in waste of federal funds. Recommendation: The School should develop a written procurement policy that complies with the requirements of the Uniform Guidance. This policy should be monitored and revised annually as necessary and adhered to when procuring services. Identification of repeat findings: This is not a repeat finding.
Finding 2023-006
2023-006 PROCUREMENT PROCEDURES Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School did not follow required procurement procedures for the year ended June 30, 2023. Contracts over $10,000 did not have competitive quotes or documentation of reasonableness, and contracts for purchases over $250,000 were not put out for bid when required. Criteria: The terms of the programs and 2 CFR Part 200, Subpart D require the use of purchase requisitions for all non-exempt purchases that provides full and open competition. With certain exceptions for sole source/inadequate response, emergencies or through written request approved by the Federal agency, the following must be attached to the purchase requisition: Competitive quotes must be obtained either through sealed bid or public notice for proposal as a prerequisite for purchases over $250,000 and a adequate number of quotes for purchases over $10,000. Cause: The School does not have a written procurement policy that complies with the requirements of the Uniform Guidance. There is also a lack of understanding of minimum requirements to ensure the School's procedures meet these standards. Effect: The School could be paying more for procured services than would be necessary if competitive quotes were obtained. This could result in waste of federal funds. Recommendation: The School should develop a written procurement policy that complies with the requirements of the Uniform Guidance. This policy should be monitored and revised annually as necessary and adhered to when procuring services. Identification of repeat findings: This is not a repeat finding.
Finding 2023-006
2023-006 PROCUREMENT PROCEDURES Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School did not follow required procurement procedures for the year ended June 30, 2023. Contracts over $10,000 did not have competitive quotes or documentation of reasonableness, and contracts for purchases over $250,000 were not put out for bid when required. Criteria: The terms of the programs and 2 CFR Part 200, Subpart D require the use of purchase requisitions for all non-exempt purchases that provides full and open competition. With certain exceptions for sole source/inadequate response, emergencies or through written request approved by the Federal agency, the following must be attached to the purchase requisition: Competitive quotes must be obtained either through sealed bid or public notice for proposal as a prerequisite for purchases over $250,000 and a adequate number of quotes for purchases over $10,000. Cause: The School does not have a written procurement policy that complies with the requirements of the Uniform Guidance. There is also a lack of understanding of minimum requirements to ensure the School's procedures meet these standards. Effect: The School could be paying more for procured services than would be necessary if competitive quotes were obtained. This could result in waste of federal funds. Recommendation: The School should develop a written procurement policy that complies with the requirements of the Uniform Guidance. This policy should be monitored and revised annually as necessary and adhered to when procuring services. Identification of repeat findings: This is not a repeat finding.
Finding 2023-006
2023-006 PROCUREMENT PROCEDURES Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The School did not follow required procurement procedures for the year ended June 30, 2023. Contracts over $10,000 did not have competitive quotes or documentation of reasonableness, and contracts for purchases over $250,000 were not put out for bid when required. Criteria: The terms of the programs and 2 CFR Part 200, Subpart D require the use of purchase requisitions for all non-exempt purchases that provides full and open competition. With certain exceptions for sole source/inadequate response, emergencies or through written request approved by the Federal agency, the following must be attached to the purchase requisition: Competitive quotes must be obtained either through sealed bid or public notice for proposal as a prerequisite for purchases over $250,000 and a adequate number of quotes for purchases over $10,000. Cause: The School does not have a written procurement policy that complies with the requirements of the Uniform Guidance. There is also a lack of understanding of minimum requirements to ensure the School's procedures meet these standards. Effect: The School could be paying more for procured services than would be necessary if competitive quotes were obtained. This could result in waste of federal funds. Recommendation: The School should develop a written procurement policy that complies with the requirements of the Uniform Guidance. This policy should be monitored and revised annually as necessary and adhered to when procuring services. Identification of repeat findings: This is not a repeat finding.
Finding 2023-007
2023-007 ALLOWABLE COSTS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs: $8,029 Condition: Out of a sample of sixty expenditures, two expenditures tested did not have supporting documentation which was misplaced and could not be located. It was not possible to determine the allowability of the expenditures without necessary support and documentation. Criteria: The School should retain documentation to support all expenditures included on the Schedule of Expenditures of Federal Awards. The School is required to design, implement and maintain a system of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement whether due to fraud or error. All expenditures claimed under federal awards should have supporting documentation as required by 2 CFR Section 200 Subpart E. Cause: The supporting documentation for the selected transactions was misplaced and unable to be located. Effect: The School may have used federal funds for unallowable costs which could result in recapture by the federal agency. Recommendation: The School should review best practice guidelines pertaining to document retention and implement the necessary controls to ensure only allowable expenditures are claimed under grants. Identification of repeat findings: This is not a repeat finding.
Finding 2023-007
2023-007 ALLOWABLE COSTS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs: $8,029 Condition: Out of a sample of sixty expenditures, two expenditures tested did not have supporting documentation which was misplaced and could not be located. It was not possible to determine the allowability of the expenditures without necessary support and documentation. Criteria: The School should retain documentation to support all expenditures included on the Schedule of Expenditures of Federal Awards. The School is required to design, implement and maintain a system of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement whether due to fraud or error. All expenditures claimed under federal awards should have supporting documentation as required by 2 CFR Section 200 Subpart E. Cause: The supporting documentation for the selected transactions was misplaced and unable to be located. Effect: The School may have used federal funds for unallowable costs which could result in recapture by the federal agency. Recommendation: The School should review best practice guidelines pertaining to document retention and implement the necessary controls to ensure only allowable expenditures are claimed under grants. Identification of repeat findings: This is not a repeat finding.
Finding 2023-007
2023-007 ALLOWABLE COSTS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs: $8,029 Condition: Out of a sample of sixty expenditures, two expenditures tested did not have supporting documentation which was misplaced and could not be located. It was not possible to determine the allowability of the expenditures without necessary support and documentation. Criteria: The School should retain documentation to support all expenditures included on the Schedule of Expenditures of Federal Awards. The School is required to design, implement and maintain a system of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement whether due to fraud or error. All expenditures claimed under federal awards should have supporting documentation as required by 2 CFR Section 200 Subpart E. Cause: The supporting documentation for the selected transactions was misplaced and unable to be located. Effect: The School may have used federal funds for unallowable costs which could result in recapture by the federal agency. Recommendation: The School should review best practice guidelines pertaining to document retention and implement the necessary controls to ensure only allowable expenditures are claimed under grants. Identification of repeat findings: This is not a repeat finding.
Finding 2023-007
2023-007 ALLOWABLE COSTS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs: $8,029 Condition: Out of a sample of sixty expenditures, two expenditures tested did not have supporting documentation which was misplaced and could not be located. It was not possible to determine the allowability of the expenditures without necessary support and documentation. Criteria: The School should retain documentation to support all expenditures included on the Schedule of Expenditures of Federal Awards. The School is required to design, implement and maintain a system of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement whether due to fraud or error. All expenditures claimed under federal awards should have supporting documentation as required by 2 CFR Section 200 Subpart E. Cause: The supporting documentation for the selected transactions was misplaced and unable to be located. Effect: The School may have used federal funds for unallowable costs which could result in recapture by the federal agency. Recommendation: The School should review best practice guidelines pertaining to document retention and implement the necessary controls to ensure only allowable expenditures are claimed under grants. Identification of repeat findings: This is not a repeat finding.
Finding 2023-007
2023-007 ALLOWABLE COSTS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs: $8,029 Condition: Out of a sample of sixty expenditures, two expenditures tested did not have supporting documentation which was misplaced and could not be located. It was not possible to determine the allowability of the expenditures without necessary support and documentation. Criteria: The School should retain documentation to support all expenditures included on the Schedule of Expenditures of Federal Awards. The School is required to design, implement and maintain a system of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement whether due to fraud or error. All expenditures claimed under federal awards should have supporting documentation as required by 2 CFR Section 200 Subpart E. Cause: The supporting documentation for the selected transactions was misplaced and unable to be located. Effect: The School may have used federal funds for unallowable costs which could result in recapture by the federal agency. Recommendation: The School should review best practice guidelines pertaining to document retention and implement the necessary controls to ensure only allowable expenditures are claimed under grants. Identification of repeat findings: This is not a repeat finding.
Finding 2023-007
2023-007 ALLOWABLE COSTS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs: $8,029 Condition: Out of a sample of sixty expenditures, two expenditures tested did not have supporting documentation which was misplaced and could not be located. It was not possible to determine the allowability of the expenditures without necessary support and documentation. Criteria: The School should retain documentation to support all expenditures included on the Schedule of Expenditures of Federal Awards. The School is required to design, implement and maintain a system of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement whether due to fraud or error. All expenditures claimed under federal awards should have supporting documentation as required by 2 CFR Section 200 Subpart E. Cause: The supporting documentation for the selected transactions was misplaced and unable to be located. Effect: The School may have used federal funds for unallowable costs which could result in recapture by the federal agency. Recommendation: The School should review best practice guidelines pertaining to document retention and implement the necessary controls to ensure only allowable expenditures are claimed under grants. Identification of repeat findings: This is not a repeat finding.
Finding 2023-007
2023-007 ALLOWABLE COSTS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs: $8,029 Condition: Out of a sample of sixty expenditures, two expenditures tested did not have supporting documentation which was misplaced and could not be located. It was not possible to determine the allowability of the expenditures without necessary support and documentation. Criteria: The School should retain documentation to support all expenditures included on the Schedule of Expenditures of Federal Awards. The School is required to design, implement and maintain a system of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement whether due to fraud or error. All expenditures claimed under federal awards should have supporting documentation as required by 2 CFR Section 200 Subpart E. Cause: The supporting documentation for the selected transactions was misplaced and unable to be located. Effect: The School may have used federal funds for unallowable costs which could result in recapture by the federal agency. Recommendation: The School should review best practice guidelines pertaining to document retention and implement the necessary controls to ensure only allowable expenditures are claimed under grants. Identification of repeat findings: This is not a repeat finding.
Finding 2023-007
2023-007 ALLOWABLE COSTS Federal Agency: Department of Education Federal Program or Cluster: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years: Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/2022-9/30/24: S425U210013 Questioned Costs: $8,029 Condition: Out of a sample of sixty expenditures, two expenditures tested did not have supporting documentation which was misplaced and could not be located. It was not possible to determine the allowability of the expenditures without necessary support and documentation. Criteria: The School should retain documentation to support all expenditures included on the Schedule of Expenditures of Federal Awards. The School is required to design, implement and maintain a system of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement whether due to fraud or error. All expenditures claimed under federal awards should have supporting documentation as required by 2 CFR Section 200 Subpart E. Cause: The supporting documentation for the selected transactions was misplaced and unable to be located. Effect: The School may have used federal funds for unallowable costs which could result in recapture by the federal agency. Recommendation: The School should review best practice guidelines pertaining to document retention and implement the necessary controls to ensure only allowable expenditures are claimed under grants. Identification of repeat findings: This is not a repeat finding.
Finding 2023-008
2023-008 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2024, for the financial reporting period ended June 30, 2023 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2023 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-004 in the audit of the financial statements for the year ended June 30, 2022.
Finding 2023-008
2023-008 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2024, for the financial reporting period ended June 30, 2023 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2023 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-004 in the audit of the financial statements for the year ended June 30, 2022.
Finding 2023-008
2023-008 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2024, for the financial reporting period ended June 30, 2023 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2023 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-004 in the audit of the financial statements for the year ended June 30, 2022.
Finding 2023-008
2023-008 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2024, for the financial reporting period ended June 30, 2023 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2023 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-004 in the audit of the financial statements for the year ended June 30, 2022.
Finding 2023-008
2023-008 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2024, for the financial reporting period ended June 30, 2023 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2023 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-004 in the audit of the financial statements for the year ended June 30, 2022.
Finding 2023-008
2023-008 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2024, for the financial reporting period ended June 30, 2023 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2023 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-004 in the audit of the financial statements for the year ended June 30, 2022.
Finding 2023-008
2023-008 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2024, for the financial reporting period ended June 30, 2023 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2023 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-004 in the audit of the financial statements for the year ended June 30, 2022.
Finding 2023-008
2023-008 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2024, for the financial reporting period ended June 30, 2023 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2023 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-004 in the audit of the financial statements for the year ended June 30, 2022.
Finding 2023-008
2023-008 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2024, for the financial reporting period ended June 30, 2023 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2023 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-004 in the audit of the financial statements for the year ended June 30, 2022.
Finding 2023-008
2023-008 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2024, for the financial reporting period ended June 30, 2023 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2023 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-004 in the audit of the financial statements for the year ended June 30, 2022.
Finding 2023-008
2023-008 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2024, for the financial reporting period ended June 30, 2023 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2023 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-004 in the audit of the financial statements for the year ended June 30, 2022.