FAC Explorer

Audit 347177

FY End
2024-06-30
Total Expended
$9.64M
Findings
2
Programs
16
Organization: Many Farms Community School, Inc. (AZ)
Year: 2024 Accepted: 2025-03-20
Auditor: Cwdl Certified Public Accountants

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
529195 2024-002 Significant Deficiency - N
1105637 2024-002 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
15.042 Indian School Equalization $4.26M Yes 1
15.047 Indian Education Facilities, Operations, and Maintenance $1.24M Yes 0
15.046 Administrative Cost Grants for Indian Schools $1.04M Yes 0
84.010 Title I Grants to Local Educational Agencies $911,937 Yes 0
84.027 Special Education Grants to States $490,676 - 0
15.044 Indian Schools Student Transportation $482,575 - 0
15.043 Indian Child and Family Education $353,502 - 0
10.555 National School Lunch Program $241,506 - 0
84.287 Twenty-First Century Community Learning Centers $160,416 - 0
84.336 Teacher Quality Partnership Grants $147,442 - 0
10.553 School Breakfast Program $111,779 - 0
84.425 Education Stabilization Fund $96,251 - 0
84.377 School Improvement Grants $45,990 - 0
84.060 Indian Education Grants to Local Educational Agencies $40,524 - 0
84.196 Education for Homeless Children and Youth $11,524 - 0
84.424 Student Support and Academic Enrichment Program $1,614 - 0

Contacts

Name Title Type
F2MMWG4MN8E6 Ernest Sakeva Auditee
9287816221 Daniel Johnson Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The School did not elect to use the 10 percent de minimis indirect cost rate as covered in 2 CFR §200.414. The School used an indirect cost rate that was approved by the Arizona Department of Education. The accompanying Schedule of Expenditures of Federal Awards includes the School's federal grant activity for the year ended June 30, 2024. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the School, it is not intended to and does not present the financial position, changes in net position, or cash flows of the School.
Title: FEDERAL ASSISTANCE LISTING NUMBERS Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements. De Minimis Rate Used: N Rate Explanation: The School did not elect to use the 10 percent de minimis indirect cost rate as covered in 2 CFR §200.414. The School used an indirect cost rate that was approved by the Arizona Department of Education. The program titles and Federal Assistance Listings numbers were obtained from the federal or passthrough grantor or the 2024 Federal Assistance Listings.

Finding Details

Finding 2024-002
Finding Number: 2024-002 Repeat Finding: No. Program Name/Assistance Listing Title: Indian School Equalization Assistance Listing Number: 15.042 Federal Agency: U.S. Department of the Interior Federal Award Number: A23AV00836 Questioned Costs: None Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Special Tests and Provisions Criteria: According to the Indian Child Protection and Family Violence Protection Act (25 USC §3201 et. Sec.), the School must conduct a character investigation of each individual who is employed or is being considered for employment in a position that involves regular contact with, or control over, Indian children. The investigation should be reinvestigated every five years. The Act further states that the School may employee individuals in those positions only if the individuals meet standards of character, no less stringent than those prescribed under subpart B – Minimum Standards of Character and Suitability for Employment (25 CFR part 63). Condition: The School did not have timely character investigations performed for all employees. Effect: Noncompliance with federal regulation. Cause: Management oversight. Context: For two of 7 employees tested, the School did not maintain a current and full background check and character investigation on file. Recommendation: The School should review its human resources procedures to ensure that current character investigations are maintained for all required employees. Response: The School’s responses are presented in a separate document. Contact person: Ernest Sakeva, Business Manager
Finding 2024-002
Finding Number: 2024-002 Repeat Finding: No. Program Name/Assistance Listing Title: Indian School Equalization Assistance Listing Number: 15.042 Federal Agency: U.S. Department of the Interior Federal Award Number: A23AV00836 Questioned Costs: None Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Special Tests and Provisions Criteria: According to the Indian Child Protection and Family Violence Protection Act (25 USC §3201 et. Sec.), the School must conduct a character investigation of each individual who is employed or is being considered for employment in a position that involves regular contact with, or control over, Indian children. The investigation should be reinvestigated every five years. The Act further states that the School may employee individuals in those positions only if the individuals meet standards of character, no less stringent than those prescribed under subpart B – Minimum Standards of Character and Suitability for Employment (25 CFR part 63). Condition: The School did not have timely character investigations performed for all employees. Effect: Noncompliance with federal regulation. Cause: Management oversight. Context: For two of 7 employees tested, the School did not maintain a current and full background check and character investigation on file. Recommendation: The School should review its human resources procedures to ensure that current character investigations are maintained for all required employees. Response: The School’s responses are presented in a separate document. Contact person: Ernest Sakeva, Business Manager