Audit 354619

FY End
2024-06-30
Total Expended
$3.72M
Findings
22
Programs
13
Year: 2024 Accepted: 2025-04-25

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
555927 2024-101 Significant Deficiency - L
555928 2024-101 Significant Deficiency - L
555929 2024-101 Significant Deficiency - L
555930 2024-101 Significant Deficiency - L
555931 2024-101 Significant Deficiency - L
555932 2024-101 Significant Deficiency - L
555933 2024-101 Significant Deficiency - L
555934 2024-101 Significant Deficiency - L
555935 2024-101 Significant Deficiency - L
555936 2024-101 Significant Deficiency - L
555937 2024-101 Significant Deficiency - L
1132369 2024-101 Significant Deficiency - L
1132370 2024-101 Significant Deficiency - L
1132371 2024-101 Significant Deficiency - L
1132372 2024-101 Significant Deficiency - L
1132373 2024-101 Significant Deficiency - L
1132374 2024-101 Significant Deficiency - L
1132375 2024-101 Significant Deficiency - L
1132376 2024-101 Significant Deficiency - L
1132377 2024-101 Significant Deficiency - L
1132378 2024-101 Significant Deficiency - L
1132379 2024-101 Significant Deficiency - L

Contacts

Name Title Type
KL7NFS8W8E33 Armando Ruiz, Jr. Auditee
6022437788 Curtis Bright Auditor
No contacts on file

Notes to SEFA

Title: Basis of Accounting 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 combined financial statements. De Minimis Rate Used: N Rate Explanation: Grantor funding under Espiritu Community Development Corporation and Espiritu Schools’ federal awards does not allow for indirect costs and; accordingly, Espiritu Community Development Corporation and Espiritu Schools did not use the 10 percent de minimis indirect cost rate covered in 2 CFR §200.414. The accompanying schedule of expenditures of federal awards (schedule) includes Espiritu Community Development Corporation and Espiritu Schools’ 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 (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Title: Federal Assistance Listings (FAL) Number 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 combined financial statements. De Minimis Rate Used: N Rate Explanation: Grantor funding under Espiritu Community Development Corporation and Espiritu Schools’ federal awards does not allow for indirect costs and; accordingly, Espiritu Community Development Corporation and Espiritu Schools did not use the 10 percent de minimis indirect cost rate covered in 2 CFR §200.414. The program titles and FAL numbers were obtained from the federal or pass-through grantor or the June 30, 2024, Federal Assistance Listings. When there was no-pass through number, the contract number was used.
Title: Subrecipients Accounting Policies: Expenditures reported on the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the combined financial statements. De Minimis Rate Used: N Rate Explanation: Grantor funding under Espiritu Community Development Corporation and Espiritu Schools’ federal awards does not allow for indirect costs and; accordingly, Espiritu Community Development Corporation and Espiritu Schools did not use the 10 percent de minimis indirect cost rate covered in 2 CFR §200.414. Espiritu Community Development Corporation and Espiritu Schools did not have any subrecipients for the year ended June 30, 2024.

Finding Details

Condition: The data collection form and financial reporting package for the year ended June 30, 2024, was not filed within 9 months of the fiscal year. Criteria: According to 2 CFR §200.512, Report Submission, requires that the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The cause is due to additional effort required to correct the accounting records which delayed the start of the audit. Effect: The effect is the late filing of the audit and data collection form. Recommendation: We recommend that the School establish a system of monitoring for the filing of all required reporting and that the chief operating officer review the monitoring list on a regular basis consistent with the timing of report filings. Management’s Response: The School’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.
Condition: The data collection form and financial reporting package for the year ended June 30, 2024, was not filed within 9 months of the fiscal year. Criteria: According to 2 CFR §200.512, Report Submission, requires that the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The cause is due to additional effort required to correct the accounting records which delayed the start of the audit. Effect: The effect is the late filing of the audit and data collection form. Recommendation: We recommend that the School establish a system of monitoring for the filing of all required reporting and that the chief operating officer review the monitoring list on a regular basis consistent with the timing of report filings. Management’s Response: The School’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.
Condition: The data collection form and financial reporting package for the year ended June 30, 2024, was not filed within 9 months of the fiscal year. Criteria: According to 2 CFR §200.512, Report Submission, requires that the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The cause is due to additional effort required to correct the accounting records which delayed the start of the audit. Effect: The effect is the late filing of the audit and data collection form. Recommendation: We recommend that the School establish a system of monitoring for the filing of all required reporting and that the chief operating officer review the monitoring list on a regular basis consistent with the timing of report filings. Management’s Response: The School’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.
Condition: The data collection form and financial reporting package for the year ended June 30, 2024, was not filed within 9 months of the fiscal year. Criteria: According to 2 CFR §200.512, Report Submission, requires that the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The cause is due to additional effort required to correct the accounting records which delayed the start of the audit. Effect: The effect is the late filing of the audit and data collection form. Recommendation: We recommend that the School establish a system of monitoring for the filing of all required reporting and that the chief operating officer review the monitoring list on a regular basis consistent with the timing of report filings. Management’s Response: The School’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.
Condition: The data collection form and financial reporting package for the year ended June 30, 2024, was not filed within 9 months of the fiscal year. Criteria: According to 2 CFR §200.512, Report Submission, requires that the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The cause is due to additional effort required to correct the accounting records which delayed the start of the audit. Effect: The effect is the late filing of the audit and data collection form. Recommendation: We recommend that the School establish a system of monitoring for the filing of all required reporting and that the chief operating officer review the monitoring list on a regular basis consistent with the timing of report filings. Management’s Response: The School’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.
Condition: The data collection form and financial reporting package for the year ended June 30, 2024, was not filed within 9 months of the fiscal year. Criteria: According to 2 CFR §200.512, Report Submission, requires that the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The cause is due to additional effort required to correct the accounting records which delayed the start of the audit. Effect: The effect is the late filing of the audit and data collection form. Recommendation: We recommend that the School establish a system of monitoring for the filing of all required reporting and that the chief operating officer review the monitoring list on a regular basis consistent with the timing of report filings. Management’s Response: The School’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.
Condition: The data collection form and financial reporting package for the year ended June 30, 2024, was not filed within 9 months of the fiscal year. Criteria: According to 2 CFR §200.512, Report Submission, requires that the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The cause is due to additional effort required to correct the accounting records which delayed the start of the audit. Effect: The effect is the late filing of the audit and data collection form. Recommendation: We recommend that the School establish a system of monitoring for the filing of all required reporting and that the chief operating officer review the monitoring list on a regular basis consistent with the timing of report filings. Management’s Response: The School’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.
Condition: The data collection form and financial reporting package for the year ended June 30, 2024, was not filed within 9 months of the fiscal year. Criteria: According to 2 CFR §200.512, Report Submission, requires that the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The cause is due to additional effort required to correct the accounting records which delayed the start of the audit. Effect: The effect is the late filing of the audit and data collection form. Recommendation: We recommend that the School establish a system of monitoring for the filing of all required reporting and that the chief operating officer review the monitoring list on a regular basis consistent with the timing of report filings. Management’s Response: The School’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.
Condition: The data collection form and financial reporting package for the year ended June 30, 2024, was not filed within 9 months of the fiscal year. Criteria: According to 2 CFR §200.512, Report Submission, requires that the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The cause is due to additional effort required to correct the accounting records which delayed the start of the audit. Effect: The effect is the late filing of the audit and data collection form. Recommendation: We recommend that the School establish a system of monitoring for the filing of all required reporting and that the chief operating officer review the monitoring list on a regular basis consistent with the timing of report filings. Management’s Response: The School’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.
Condition: The data collection form and financial reporting package for the year ended June 30, 2024, was not filed within 9 months of the fiscal year. Criteria: According to 2 CFR §200.512, Report Submission, requires that the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The cause is due to additional effort required to correct the accounting records which delayed the start of the audit. Effect: The effect is the late filing of the audit and data collection form. Recommendation: We recommend that the School establish a system of monitoring for the filing of all required reporting and that the chief operating officer review the monitoring list on a regular basis consistent with the timing of report filings. Management’s Response: The School’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.
Condition: The data collection form and financial reporting package for the year ended June 30, 2024, was not filed within 9 months of the fiscal year. Criteria: According to 2 CFR §200.512, Report Submission, requires that the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The cause is due to additional effort required to correct the accounting records which delayed the start of the audit. Effect: The effect is the late filing of the audit and data collection form. Recommendation: We recommend that the School establish a system of monitoring for the filing of all required reporting and that the chief operating officer review the monitoring list on a regular basis consistent with the timing of report filings. Management’s Response: The School’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.
Condition: The data collection form and financial reporting package for the year ended June 30, 2024, was not filed within 9 months of the fiscal year. Criteria: According to 2 CFR §200.512, Report Submission, requires that the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The cause is due to additional effort required to correct the accounting records which delayed the start of the audit. Effect: The effect is the late filing of the audit and data collection form. Recommendation: We recommend that the School establish a system of monitoring for the filing of all required reporting and that the chief operating officer review the monitoring list on a regular basis consistent with the timing of report filings. Management’s Response: The School’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.
Condition: The data collection form and financial reporting package for the year ended June 30, 2024, was not filed within 9 months of the fiscal year. Criteria: According to 2 CFR §200.512, Report Submission, requires that the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The cause is due to additional effort required to correct the accounting records which delayed the start of the audit. Effect: The effect is the late filing of the audit and data collection form. Recommendation: We recommend that the School establish a system of monitoring for the filing of all required reporting and that the chief operating officer review the monitoring list on a regular basis consistent with the timing of report filings. Management’s Response: The School’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.
Condition: The data collection form and financial reporting package for the year ended June 30, 2024, was not filed within 9 months of the fiscal year. Criteria: According to 2 CFR §200.512, Report Submission, requires that the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The cause is due to additional effort required to correct the accounting records which delayed the start of the audit. Effect: The effect is the late filing of the audit and data collection form. Recommendation: We recommend that the School establish a system of monitoring for the filing of all required reporting and that the chief operating officer review the monitoring list on a regular basis consistent with the timing of report filings. Management’s Response: The School’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.
Condition: The data collection form and financial reporting package for the year ended June 30, 2024, was not filed within 9 months of the fiscal year. Criteria: According to 2 CFR §200.512, Report Submission, requires that the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The cause is due to additional effort required to correct the accounting records which delayed the start of the audit. Effect: The effect is the late filing of the audit and data collection form. Recommendation: We recommend that the School establish a system of monitoring for the filing of all required reporting and that the chief operating officer review the monitoring list on a regular basis consistent with the timing of report filings. Management’s Response: The School’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.
Condition: The data collection form and financial reporting package for the year ended June 30, 2024, was not filed within 9 months of the fiscal year. Criteria: According to 2 CFR §200.512, Report Submission, requires that the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The cause is due to additional effort required to correct the accounting records which delayed the start of the audit. Effect: The effect is the late filing of the audit and data collection form. Recommendation: We recommend that the School establish a system of monitoring for the filing of all required reporting and that the chief operating officer review the monitoring list on a regular basis consistent with the timing of report filings. Management’s Response: The School’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.
Condition: The data collection form and financial reporting package for the year ended June 30, 2024, was not filed within 9 months of the fiscal year. Criteria: According to 2 CFR §200.512, Report Submission, requires that the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The cause is due to additional effort required to correct the accounting records which delayed the start of the audit. Effect: The effect is the late filing of the audit and data collection form. Recommendation: We recommend that the School establish a system of monitoring for the filing of all required reporting and that the chief operating officer review the monitoring list on a regular basis consistent with the timing of report filings. Management’s Response: The School’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.
Condition: The data collection form and financial reporting package for the year ended June 30, 2024, was not filed within 9 months of the fiscal year. Criteria: According to 2 CFR §200.512, Report Submission, requires that the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The cause is due to additional effort required to correct the accounting records which delayed the start of the audit. Effect: The effect is the late filing of the audit and data collection form. Recommendation: We recommend that the School establish a system of monitoring for the filing of all required reporting and that the chief operating officer review the monitoring list on a regular basis consistent with the timing of report filings. Management’s Response: The School’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.
Condition: The data collection form and financial reporting package for the year ended June 30, 2024, was not filed within 9 months of the fiscal year. Criteria: According to 2 CFR §200.512, Report Submission, requires that the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The cause is due to additional effort required to correct the accounting records which delayed the start of the audit. Effect: The effect is the late filing of the audit and data collection form. Recommendation: We recommend that the School establish a system of monitoring for the filing of all required reporting and that the chief operating officer review the monitoring list on a regular basis consistent with the timing of report filings. Management’s Response: The School’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.
Condition: The data collection form and financial reporting package for the year ended June 30, 2024, was not filed within 9 months of the fiscal year. Criteria: According to 2 CFR §200.512, Report Submission, requires that the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The cause is due to additional effort required to correct the accounting records which delayed the start of the audit. Effect: The effect is the late filing of the audit and data collection form. Recommendation: We recommend that the School establish a system of monitoring for the filing of all required reporting and that the chief operating officer review the monitoring list on a regular basis consistent with the timing of report filings. Management’s Response: The School’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.
Condition: The data collection form and financial reporting package for the year ended June 30, 2024, was not filed within 9 months of the fiscal year. Criteria: According to 2 CFR §200.512, Report Submission, requires that the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The cause is due to additional effort required to correct the accounting records which delayed the start of the audit. Effect: The effect is the late filing of the audit and data collection form. Recommendation: We recommend that the School establish a system of monitoring for the filing of all required reporting and that the chief operating officer review the monitoring list on a regular basis consistent with the timing of report filings. Management’s Response: The School’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.
Condition: The data collection form and financial reporting package for the year ended June 30, 2024, was not filed within 9 months of the fiscal year. Criteria: According to 2 CFR §200.512, Report Submission, requires that the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The cause is due to additional effort required to correct the accounting records which delayed the start of the audit. Effect: The effect is the late filing of the audit and data collection form. Recommendation: We recommend that the School establish a system of monitoring for the filing of all required reporting and that the chief operating officer review the monitoring list on a regular basis consistent with the timing of report filings. Management’s Response: The School’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.