Audit 34587

FY End
2022-06-30
Total Expended
$815,147
Findings
4
Programs
6
Organization: Community Montessori, Inc. (IN)
Year: 2022 Accepted: 2023-04-05

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
31042 2022-001 Significant Deficiency - I
38239 2022-001 Significant Deficiency - I
607484 2022-001 Significant Deficiency - I
614681 2022-001 Significant Deficiency - I

Programs

Contacts

Name Title Type
YKZFJWYAFBW4 Barbara Burke Fondren Auditee
8129481000 Kyla Greenhoe Auditor
No contacts on file

Notes to SEFA

Accounting Policies: NOTE 1 BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards includes the federal grant activity of Community Montessori, Inc. under programs of the federal government for the year ended June 30, 2022. The information in this schedule is presented in accordance with the requirements of 2 CFR 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 Community Montessori, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows Community Montessori, Inc. De Minimis Rate Used: N Rate Explanation: NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the schedule of expenditures of federal awards are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Community Montessori, Inc. has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

2022 ? 001: Procurement and Suspension and Debarment Federal agency: U.S. Department of Education Federal program title: Charter Schools ALN Number: 84.282 Pass-Through Agency: Indiana Department of Education Pass-Through Number(s): U282A210017, S282D190002 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: Tile 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations requires Universities to have a written procurement policy that includes certain requirements as it relates to procuring good and services using federal dollars. Additionally, 2 CFR 180.995 requires that the University has a written policy where Universities should perform a check to ensure vendors are not debarred. Condition: During our testing, it was noted that the School does not have a procurement and suspension and debarment policy in place that meets the federal requirements when acquiring goods with the federal funding. Also, it was noted during testing that the School did not verify that vendors utilized for federal program activities were not suspended or debarred. Questioned costs: None Context: The School did not have a formal, written policy that met the procurement, and suspension and debarment federal requirements. Cause: The School was unaware of this federal requirement as this was the first federal compliance audit required. Effect: Without written policies it is likely that required steps in the process may be missed. Repeat finding: No
2022 ? 001: Procurement and Suspension and Debarment Federal agency: U.S. Department of Education Federal program title: Charter Schools ALN Number: 84.282 Pass-Through Agency: Indiana Department of Education Pass-Through Number(s): U282A210017, S282D190002 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: Tile 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations requires Universities to have a written procurement policy that includes certain requirements as it relates to procuring good and services using federal dollars. Additionally, 2 CFR 180.995 requires that the University has a written policy where Universities should perform a check to ensure vendors are not debarred. Condition: During our testing, it was noted that the School does not have a procurement and suspension and debarment policy in place that meets the federal requirements when acquiring goods with the federal funding. Also, it was noted during testing that the School did not verify that vendors utilized for federal program activities were not suspended or debarred. Questioned costs: None Context: The School did not have a formal, written policy that met the procurement, and suspension and debarment federal requirements. Cause: The School was unaware of this federal requirement as this was the first federal compliance audit required. Effect: Without written policies it is likely that required steps in the process may be missed. Repeat finding: No
2022 ? 001: Procurement and Suspension and Debarment Federal agency: U.S. Department of Education Federal program title: Charter Schools ALN Number: 84.282 Pass-Through Agency: Indiana Department of Education Pass-Through Number(s): U282A210017, S282D190002 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: Tile 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations requires Universities to have a written procurement policy that includes certain requirements as it relates to procuring good and services using federal dollars. Additionally, 2 CFR 180.995 requires that the University has a written policy where Universities should perform a check to ensure vendors are not debarred. Condition: During our testing, it was noted that the School does not have a procurement and suspension and debarment policy in place that meets the federal requirements when acquiring goods with the federal funding. Also, it was noted during testing that the School did not verify that vendors utilized for federal program activities were not suspended or debarred. Questioned costs: None Context: The School did not have a formal, written policy that met the procurement, and suspension and debarment federal requirements. Cause: The School was unaware of this federal requirement as this was the first federal compliance audit required. Effect: Without written policies it is likely that required steps in the process may be missed. Repeat finding: No
2022 ? 001: Procurement and Suspension and Debarment Federal agency: U.S. Department of Education Federal program title: Charter Schools ALN Number: 84.282 Pass-Through Agency: Indiana Department of Education Pass-Through Number(s): U282A210017, S282D190002 Award Period: July 1, 2021 through June 30, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: Tile 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations requires Universities to have a written procurement policy that includes certain requirements as it relates to procuring good and services using federal dollars. Additionally, 2 CFR 180.995 requires that the University has a written policy where Universities should perform a check to ensure vendors are not debarred. Condition: During our testing, it was noted that the School does not have a procurement and suspension and debarment policy in place that meets the federal requirements when acquiring goods with the federal funding. Also, it was noted during testing that the School did not verify that vendors utilized for federal program activities were not suspended or debarred. Questioned costs: None Context: The School did not have a formal, written policy that met the procurement, and suspension and debarment federal requirements. Cause: The School was unaware of this federal requirement as this was the first federal compliance audit required. Effect: Without written policies it is likely that required steps in the process may be missed. Repeat finding: No