FAC Explorer

Audit 35466

FY End
2022-06-30
Total Expended
$2.56M
Findings
4
Programs
23
Organization: Partnership Academy - Charter School #4097 (MN)
Year: 2022 Accepted: 2023-01-09
Auditor: Redpath and Company LTD

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
38759 2022-002 Material Weakness - P
38760 2022-002 Material Weakness - P
615201 2022-002 Material Weakness - P
615202 2022-002 Material Weakness - P

Programs

ALN Program Spent Major Findings
84.425 Covid-19 - Education Stabilization Fund - American Rescue Plan - Elementary and Secondary School Emergency Relief (arp Esser) Fund $561,318 Yes 0
84.425 Covid-19 - Education Stabilization Fund - Elementary and Secondary School Emergency Relief (esser I and Ii) Fund $486,683 Yes 0
84.371 Comprehensive Literacy Development - Striving Readers $432,349 - 0
10.555 National School Lunch Program $302,419 - 0
84.010 Title I Grants to Local Educational Agencies $176,958 - 0
84.027 Special Education_grants to States $115,318 - 0
10.553 School Breakfast Program $86,270 - 0
93.434 Every Student Succeeds Act/preschool Development Grants $79,926 - 1
84.365 English Language Acquisition State Grants $45,956 - 0
93.323 Covid-19 - Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $40,000 - 0
84.425 Covid-19 - Education Stabilization Fund - Governor's Emergency Education Relief (geer I and Ii) Fund $38,015 Yes 0
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $33,235 - 0
10.582 Fresh Fruit and Vegetable Program $32,935 - 0
93.575 Child Care and Development Block Grant $26,960 - 1
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $26,421 - 0
84.027 Covid-19 - Individuals with Disabilities Education Act/american Rescue Plan Act of 2021 (arp) - Special Education_grants to States $24,759 - 0
10.555 Covid-19 - National School Lunch Program $13,399 - 0
10.559 Summer Food Service Program for Children $13,205 - 0
84.424 Student Support and Academic Enrichment Program $10,000 - 0
10.649 Covid-19 - Pandemic Ebt Administrative Costs $6,093 - 0
84.173 Special Education_preschool Grants $2,590 - 0
10.558 Child and Adult Care Food Program $1,672 - 0
93.778 Medical Assistance Program $1,552 - 0

Contacts

Name Title Type
Y23LUYKGQVJ7 Lisa Hendricks Auditee
6128663630 Andy Hering Auditor
No contacts on file

Notes to SEFA

Title: Note 3. Subrecipients. Accounting Policies: Note 1. Significant accounting policies used in preparing the schedule of expenditures of federal awards. The above schedule of expenditures of federal awards includes the federal grant activity of Partnership Academy and is presented on the modified accrual basis of accounting. 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: Note 2. Indirect Costs. Partnership Academy has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Note 3. Subrecipients. Partnership Academy did not pass any federal awards through to subrecipients.
Title: Note 4. Non-Cash Assistance. Accounting Policies: Note 1. Significant accounting policies used in preparing the schedule of expenditures of federal awards. The above schedule of expenditures of federal awards includes the federal grant activity of Partnership Academy and is presented on the modified accrual basis of accounting. 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). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. De Minimis Rate Used: N Rate Explanation: Note 2. Indirect Costs. Partnership Academy has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Note 4. Non-Cash Assistance. The above schedule includes $24,446 of non-cash assistance. This amount represents the value of commodities received and disbursed for the U.S. Department of Agriculture National School Lunch Program, AL No. 10.555.

Finding Details

Finding 2022-002
2022-002 ? Identification of Federal Funds for Purposes of Assembling the Schedule of Expenditures of Federal Awards (SEFA); AL Nos. 93.434 and 93.575 Criteria: The Schedule of Expenditures of Federal Awards reported for the year under audit must reflect actual federal expenditures. Condition: Federal expenditures were not correctly identified on the School?s initial SEFA prepared for the audit. Per review of the supporting documentation and inquiry of management, it was determined that the initial SEFA excluded $79,926 of federal expenditures for the Every Student Succeeds Act/Preschool Development Grants ? AL No. 93.434 program (U.S. Department of Health and Human Services, passed through the Minnesota Department of Health, Pass Through Entity Identifying Number 90TP0053) and $26,960 of federal expenditures for the Child Care and Development Block Grant (Child Care and Development Fund (CCDF) Cluster) ? AL No.93.575 program (U.S. Department of Health and Human Services, passed through the Minnesota Department of Human Services, Pass Through Entity Identifying Number 2101MNCCC5). Cause: These federal grants had been identified as Local Revenues, instead of Federal Revenues, which caused the related federal expenditures to be missed in the initial SEFA preparation. Effect: The amount of federal expenditures reported on the SEFA was initially understated by $106,886. The final SEFA included in the single audit reporting package accurately included these amounts. Questioned Costs: None. Repeat Finding of Immediate Prior Year: No. Recommendation: We recommend that the School identify and implement internal controls, such as a grant tracking system, to ensure timely identification and allocation of federal awards and related expenditures.
Finding 2022-002
2022-002 ? Identification of Federal Funds for Purposes of Assembling the Schedule of Expenditures of Federal Awards (SEFA); AL Nos. 93.434 and 93.575 Criteria: The Schedule of Expenditures of Federal Awards reported for the year under audit must reflect actual federal expenditures. Condition: Federal expenditures were not correctly identified on the School?s initial SEFA prepared for the audit. Per review of the supporting documentation and inquiry of management, it was determined that the initial SEFA excluded $79,926 of federal expenditures for the Every Student Succeeds Act/Preschool Development Grants ? AL No. 93.434 program (U.S. Department of Health and Human Services, passed through the Minnesota Department of Health, Pass Through Entity Identifying Number 90TP0053) and $26,960 of federal expenditures for the Child Care and Development Block Grant (Child Care and Development Fund (CCDF) Cluster) ? AL No.93.575 program (U.S. Department of Health and Human Services, passed through the Minnesota Department of Human Services, Pass Through Entity Identifying Number 2101MNCCC5). Cause: These federal grants had been identified as Local Revenues, instead of Federal Revenues, which caused the related federal expenditures to be missed in the initial SEFA preparation. Effect: The amount of federal expenditures reported on the SEFA was initially understated by $106,886. The final SEFA included in the single audit reporting package accurately included these amounts. Questioned Costs: None. Repeat Finding of Immediate Prior Year: No. Recommendation: We recommend that the School identify and implement internal controls, such as a grant tracking system, to ensure timely identification and allocation of federal awards and related expenditures.
Finding 2022-002
2022-002 ? Identification of Federal Funds for Purposes of Assembling the Schedule of Expenditures of Federal Awards (SEFA); AL Nos. 93.434 and 93.575 Criteria: The Schedule of Expenditures of Federal Awards reported for the year under audit must reflect actual federal expenditures. Condition: Federal expenditures were not correctly identified on the School?s initial SEFA prepared for the audit. Per review of the supporting documentation and inquiry of management, it was determined that the initial SEFA excluded $79,926 of federal expenditures for the Every Student Succeeds Act/Preschool Development Grants ? AL No. 93.434 program (U.S. Department of Health and Human Services, passed through the Minnesota Department of Health, Pass Through Entity Identifying Number 90TP0053) and $26,960 of federal expenditures for the Child Care and Development Block Grant (Child Care and Development Fund (CCDF) Cluster) ? AL No.93.575 program (U.S. Department of Health and Human Services, passed through the Minnesota Department of Human Services, Pass Through Entity Identifying Number 2101MNCCC5). Cause: These federal grants had been identified as Local Revenues, instead of Federal Revenues, which caused the related federal expenditures to be missed in the initial SEFA preparation. Effect: The amount of federal expenditures reported on the SEFA was initially understated by $106,886. The final SEFA included in the single audit reporting package accurately included these amounts. Questioned Costs: None. Repeat Finding of Immediate Prior Year: No. Recommendation: We recommend that the School identify and implement internal controls, such as a grant tracking system, to ensure timely identification and allocation of federal awards and related expenditures.
Finding 2022-002
2022-002 ? Identification of Federal Funds for Purposes of Assembling the Schedule of Expenditures of Federal Awards (SEFA); AL Nos. 93.434 and 93.575 Criteria: The Schedule of Expenditures of Federal Awards reported for the year under audit must reflect actual federal expenditures. Condition: Federal expenditures were not correctly identified on the School?s initial SEFA prepared for the audit. Per review of the supporting documentation and inquiry of management, it was determined that the initial SEFA excluded $79,926 of federal expenditures for the Every Student Succeeds Act/Preschool Development Grants ? AL No. 93.434 program (U.S. Department of Health and Human Services, passed through the Minnesota Department of Health, Pass Through Entity Identifying Number 90TP0053) and $26,960 of federal expenditures for the Child Care and Development Block Grant (Child Care and Development Fund (CCDF) Cluster) ? AL No.93.575 program (U.S. Department of Health and Human Services, passed through the Minnesota Department of Human Services, Pass Through Entity Identifying Number 2101MNCCC5). Cause: These federal grants had been identified as Local Revenues, instead of Federal Revenues, which caused the related federal expenditures to be missed in the initial SEFA preparation. Effect: The amount of federal expenditures reported on the SEFA was initially understated by $106,886. The final SEFA included in the single audit reporting package accurately included these amounts. Questioned Costs: None. Repeat Finding of Immediate Prior Year: No. Recommendation: We recommend that the School identify and implement internal controls, such as a grant tracking system, to ensure timely identification and allocation of federal awards and related expenditures.