SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER – (FEDERAL ALN 10.553 AND 10.555)
2024-003 Internal Control Over Compliance With Federal Suspension and Debarment Requirements
Criteria – 2 CFR § 180 and 2 CFR § 200.318-327 requires Universal Academy (the Academy) to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including suspension and debarment requirements applicable to the child nutrition cluster federal program.
Condition – During our audit, we noted the Academy did not have sufficient controls in place within its child nutrition cluster federal program to ensure it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred from participating in contracts involving the expenditures of federal program funds.
Questioned Costs – Not applicable.
Context – For two of two vendors exceeding the federal threshold of $25,000, proper documentation of suspension and debarment testing was not maintained to ensure compliance with this requirement. This was not a statistically valid sample.
Repeat Finding – This is a current and prior year finding.
Cause – This was an oversight by academy personnel.
Effect – Noncompliance with suspension and debarment requirements could result in the Academy expending federal funds inappropriately or utilizing vendors that are not eligible to be parties to such transactions, which could be viewed as a violation of the award agreement.
Recommendation – We recommend that the Academy review its internal control procedures relating to suspension and debarment for the child nutrition cluster federal program. Internal controls over compliance in this area should include documentation of procurement policies and the Uniform Guidance requirements related to suspension and debarment. These controls should also include steps to ensure any vendor with which the Academy contracts for goods or services exceeding $25,000 is not listed as suspended or debarred on the federal Excluded Parties List System website.
View of Responsible Official and Planned Corrective Actions – The Academy agrees with the finding. The Academy will review and update its policies and procedures relating to suspension and debarment for its federal programs to ensure compliance with the Uniform Guidance in the future. The Academy has separately issued a Corrective Action Plan related to this finding.
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER – (FEDERAL ALN 10.553 AND 10.555)
2024-003 Internal Control Over Compliance With Federal Suspension and Debarment Requirements
Criteria – 2 CFR § 180 and 2 CFR § 200.318-327 requires Universal Academy (the Academy) to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including suspension and debarment requirements applicable to the child nutrition cluster federal program.
Condition – During our audit, we noted the Academy did not have sufficient controls in place within its child nutrition cluster federal program to ensure it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred from participating in contracts involving the expenditures of federal program funds.
Questioned Costs – Not applicable.
Context – For two of two vendors exceeding the federal threshold of $25,000, proper documentation of suspension and debarment testing was not maintained to ensure compliance with this requirement. This was not a statistically valid sample.
Repeat Finding – This is a current and prior year finding.
Cause – This was an oversight by academy personnel.
Effect – Noncompliance with suspension and debarment requirements could result in the Academy expending federal funds inappropriately or utilizing vendors that are not eligible to be parties to such transactions, which could be viewed as a violation of the award agreement.
Recommendation – We recommend that the Academy review its internal control procedures relating to suspension and debarment for the child nutrition cluster federal program. Internal controls over compliance in this area should include documentation of procurement policies and the Uniform Guidance requirements related to suspension and debarment. These controls should also include steps to ensure any vendor with which the Academy contracts for goods or services exceeding $25,000 is not listed as suspended or debarred on the federal Excluded Parties List System website.
View of Responsible Official and Planned Corrective Actions – The Academy agrees with the finding. The Academy will review and update its policies and procedures relating to suspension and debarment for its federal programs to ensure compliance with the Uniform Guidance in the future. The Academy has separately issued a Corrective Action Plan related to this finding.
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION - CHILD NUTRITION CLUSTER (FEDERAL ALN 10.553 AND 10.555)
2024-004 Internal Control Over Compliance With Federal Reimbursement Submission Deadline Requirements
Criteria – 7 CFR § 210.8 requires the Academy to establish and maintain effective internal control over compliance with requirements applicable to federal programs, including reimbursement submission requirements applicable to the child nutrition cluster federal program.
Condition – During our audit, we noted the Academy did not have sufficient controls in place within its child nutrition cluster federal program to ensure compliance with federal submission requirements related to claims for reimbursement.
Questioned Costs – Not applicable.
Context – For one month of nine months tested, meal counts were not submitted to the Minnesota Department of Education (MDE) within the required 60 days. This was not a statistically valid sample.
Repeat Finding – This is a current year finding.
Cause – This was an oversight by academy personnel.
Effect – Noncompliance with reimbursement submission deadline requirements may lead to the Academy not receiving reimbursement in a timely manner or at all.
Recommendation – We recommend that the Academy review its internal control procedures relating to reimbursement submission for the child nutrition cluster federal program. Internal controls over compliance for this area should include documentation of submission policies and the Uniform Guidance requirements related to submission deadlines.
View of Responsible Official and Planned Corrective Actions – The Academy agrees with the finding. The Academy will review and update its policies and procedures relating to reimbursement submission for its federal programs to ensure compliance with the Uniform Guidance in the future. The Academy has separately issued a Corrective Action Plan related to this finding.
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION - CHILD NUTRITION CLUSTER (FEDERAL ALN 10.553 AND 10.555)
2024-004 Internal Control Over Compliance With Federal Reimbursement Submission Deadline Requirements
Criteria – 7 CFR § 210.8 requires the Academy to establish and maintain effective internal control over compliance with requirements applicable to federal programs, including reimbursement submission requirements applicable to the child nutrition cluster federal program.
Condition – During our audit, we noted the Academy did not have sufficient controls in place within its child nutrition cluster federal program to ensure compliance with federal submission requirements related to claims for reimbursement.
Questioned Costs – Not applicable.
Context – For one month of nine months tested, meal counts were not submitted to the Minnesota Department of Education (MDE) within the required 60 days. This was not a statistically valid sample.
Repeat Finding – This is a current year finding.
Cause – This was an oversight by academy personnel.
Effect – Noncompliance with reimbursement submission deadline requirements may lead to the Academy not receiving reimbursement in a timely manner or at all.
Recommendation – We recommend that the Academy review its internal control procedures relating to reimbursement submission for the child nutrition cluster federal program. Internal controls over compliance for this area should include documentation of submission policies and the Uniform Guidance requirements related to submission deadlines.
View of Responsible Official and Planned Corrective Actions – The Academy agrees with the finding. The Academy will review and update its policies and procedures relating to reimbursement submission for its federal programs to ensure compliance with the Uniform Guidance in the future. The Academy has separately issued a Corrective Action Plan related to this finding.
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION - TITLE i GRANTS TO LOCAL EDUCATION AGENCIES FUNDS (FEDERAL ALN 84.010)
2024-005 Internal Control Over Compliance With Federal Reimbursement Submission Deadline Requirements
Criteria – 2 CFR § 200.328 requires the Academy to establish and maintain effective internal control over compliance with requirements applicable to federal program reporting, including reimbursement submission requirements applicable to Title I grants.
Condition – During our audit, we noted the Academy did not have sufficient controls in place within its Title I federal program to ensure compliance with federal reporting requirements.
Questioned Costs – Not applicable.
Context – During our testing, we noted for one request for reimbursement, the Academy did not submit the requrest to the MDE by the required deadline. This was not a statistically valid sample.
Repeat Finding – This is a current year finding.
Cause – This was an oversight by academy personnel.
Effect – Noncompliance with reimbursement submission deadline requirements may lead to the Academy not receiving reimbursement in a timely manner or at all.
Recommendation – We recommend that the Academy review its internal control procedures relating to reimbursement submission for the Title I program. Internal controls over compliance for this area should include documentation of submission policies and the Uniform Guidance requirements related to submission deadlines. These controls should also include steps to ensure any expenditure with which the Academy expects reimbursement to be submitted in a timely manner.
View of Responsible Official and Planned Corrective Actions – The Academy agrees with the finding. The Academy will review and update its policies and procedures relating to reimbursement submission for its federal programs to ensure compliance with the Uniform Guidance in the future. The Academy has separately issued a Corrective Action Plan related to this finding.
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION – COVID-19 – EDUCATION STABILIZATION FUND (FEDERAL ALN 84.425)
2024-006 Internal Control Over Compliance With Equipment and Real Property Management Requirements
Criteria – 2 CFR § 200.313(d)(1) requires Universal Academy (the Academy) to designate fixed assets purchased under federal programs and to maintain related property records, including a description of the property, a serial number or other unique identification number, the source of funding for the property (including the federal Assistance Listing Number), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use, and condition of the property, and any ultimate disposition data, including the date of disposal and sale price of the property.
Condition – During our prior year audit, we noted that the Academy did not have sufficient controls in place within the COVID-19 – Education Stabilization Fund federal program to specifically identify federally-funded fixed assets and maintain the required records, as noted above, to assure compliance with federal equipment and real property management requirements. The Academy was responsible for submitting a Corrective Action Plan to the MDE to rectify this finding, but none was submitted.
Questioned Costs – Not applicable.
Context – A population of one applicable fixed asset purchased with federal awards was noted during the course of our audit in the prior year. This was not a statistically valid sample. The Academy did not submit a Corrective Action Plan to the MDE.
Repeat Finding – This is a current year and prior year finding.
Cause – The Academy did not did not have a system in place for specifically identifying federally-funded fixed assets and maintaining the required records as noted above.
Effect – This could be viewed as a violation of the award agreement.
Recommendation – We recommend that the Academy review its internal control procedures to ensure future compliance with the federal compliance requirements specific to equipment and real property management for the COVID-19 – Education Stabilization Fund federal program.
View of Responsible Official and Planned Corrective Actions – The Academy agrees with the finding. The Academy intends to review its control procedures relating to equipment and real property management requirements to ensure compliance for future federal awards expenditures. The Academy has separately issued a Corrective Action Plan related to this finding.
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE
2024-007 Federal Reporting Deadline
Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited Schedule of Expenditures of Federal Awards (SEFA) and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period.
Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2024, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period.
Questioned Costs – Not applicable.
Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2024, were not submitted to the federal audit clearinghouse by the federal reporting deadline.
Repeat Finding – This is a current year and prior year finding.
Cause – The audit of the Academy’s SEFA for the year ended June 30, 2024 was not completed within the 9-month reporting period. Completion of the Academy’s SEFA for the year ended June 30, 2024, which is a required component of the federal reporting package, was delayed.
Effect – The delay in the completion of the Academy’s SEFA for the year ended June 30, 2024, prevented the submission of the required information to the federal audit clearinghouse in a timely manner.
Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future.
View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE
2024-007 Federal Reporting Deadline
Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited Schedule of Expenditures of Federal Awards (SEFA) and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period.
Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2024, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period.
Questioned Costs – Not applicable.
Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2024, were not submitted to the federal audit clearinghouse by the federal reporting deadline.
Repeat Finding – This is a current year and prior year finding.
Cause – The audit of the Academy’s SEFA for the year ended June 30, 2024 was not completed within the 9-month reporting period. Completion of the Academy’s SEFA for the year ended June 30, 2024, which is a required component of the federal reporting package, was delayed.
Effect – The delay in the completion of the Academy’s SEFA for the year ended June 30, 2024, prevented the submission of the required information to the federal audit clearinghouse in a timely manner.
Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future.
View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE
2024-007 Federal Reporting Deadline
Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited Schedule of Expenditures of Federal Awards (SEFA) and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period.
Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2024, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period.
Questioned Costs – Not applicable.
Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2024, were not submitted to the federal audit clearinghouse by the federal reporting deadline.
Repeat Finding – This is a current year and prior year finding.
Cause – The audit of the Academy’s SEFA for the year ended June 30, 2024 was not completed within the 9-month reporting period. Completion of the Academy’s SEFA for the year ended June 30, 2024, which is a required component of the federal reporting package, was delayed.
Effect – The delay in the completion of the Academy’s SEFA for the year ended June 30, 2024, prevented the submission of the required information to the federal audit clearinghouse in a timely manner.
Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future.
View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE
2024-007 Federal Reporting Deadline
Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited Schedule of Expenditures of Federal Awards (SEFA) and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period.
Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2024, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period.
Questioned Costs – Not applicable.
Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2024, were not submitted to the federal audit clearinghouse by the federal reporting deadline.
Repeat Finding – This is a current year and prior year finding.
Cause – The audit of the Academy’s SEFA for the year ended June 30, 2024 was not completed within the 9-month reporting period. Completion of the Academy’s SEFA for the year ended June 30, 2024, which is a required component of the federal reporting package, was delayed.
Effect – The delay in the completion of the Academy’s SEFA for the year ended June 30, 2024, prevented the submission of the required information to the federal audit clearinghouse in a timely manner.
Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future.
View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE
2024-007 Federal Reporting Deadline
Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited Schedule of Expenditures of Federal Awards (SEFA) and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period.
Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2024, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period.
Questioned Costs – Not applicable.
Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2024, were not submitted to the federal audit clearinghouse by the federal reporting deadline.
Repeat Finding – This is a current year and prior year finding.
Cause – The audit of the Academy’s SEFA for the year ended June 30, 2024 was not completed within the 9-month reporting period. Completion of the Academy’s SEFA for the year ended June 30, 2024, which is a required component of the federal reporting package, was delayed.
Effect – The delay in the completion of the Academy’s SEFA for the year ended June 30, 2024, prevented the submission of the required information to the federal audit clearinghouse in a timely manner.
Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future.
View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE
2024-007 Federal Reporting Deadline
Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited Schedule of Expenditures of Federal Awards (SEFA) and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period.
Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2024, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period.
Questioned Costs – Not applicable.
Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2024, were not submitted to the federal audit clearinghouse by the federal reporting deadline.
Repeat Finding – This is a current year and prior year finding.
Cause – The audit of the Academy’s SEFA for the year ended June 30, 2024 was not completed within the 9-month reporting period. Completion of the Academy’s SEFA for the year ended June 30, 2024, which is a required component of the federal reporting package, was delayed.
Effect – The delay in the completion of the Academy’s SEFA for the year ended June 30, 2024, prevented the submission of the required information to the federal audit clearinghouse in a timely manner.
Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future.
View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE
2024-007 Federal Reporting Deadline
Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited Schedule of Expenditures of Federal Awards (SEFA) and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period.
Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2024, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period.
Questioned Costs – Not applicable.
Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2024, were not submitted to the federal audit clearinghouse by the federal reporting deadline.
Repeat Finding – This is a current year and prior year finding.
Cause – The audit of the Academy’s SEFA for the year ended June 30, 2024 was not completed within the 9-month reporting period. Completion of the Academy’s SEFA for the year ended June 30, 2024, which is a required component of the federal reporting package, was delayed.
Effect – The delay in the completion of the Academy’s SEFA for the year ended June 30, 2024, prevented the submission of the required information to the federal audit clearinghouse in a timely manner.
Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future.
View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE
2024-007 Federal Reporting Deadline
Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited Schedule of Expenditures of Federal Awards (SEFA) and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period.
Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2024, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period.
Questioned Costs – Not applicable.
Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2024, were not submitted to the federal audit clearinghouse by the federal reporting deadline.
Repeat Finding – This is a current year and prior year finding.
Cause – The audit of the Academy’s SEFA for the year ended June 30, 2024 was not completed within the 9-month reporting period. Completion of the Academy’s SEFA for the year ended June 30, 2024, which is a required component of the federal reporting package, was delayed.
Effect – The delay in the completion of the Academy’s SEFA for the year ended June 30, 2024, prevented the submission of the required information to the federal audit clearinghouse in a timely manner.
Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future.
View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER – (FEDERAL ALN 10.553 AND 10.555)
2024-003 Internal Control Over Compliance With Federal Suspension and Debarment Requirements
Criteria – 2 CFR § 180 and 2 CFR § 200.318-327 requires Universal Academy (the Academy) to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including suspension and debarment requirements applicable to the child nutrition cluster federal program.
Condition – During our audit, we noted the Academy did not have sufficient controls in place within its child nutrition cluster federal program to ensure it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred from participating in contracts involving the expenditures of federal program funds.
Questioned Costs – Not applicable.
Context – For two of two vendors exceeding the federal threshold of $25,000, proper documentation of suspension and debarment testing was not maintained to ensure compliance with this requirement. This was not a statistically valid sample.
Repeat Finding – This is a current and prior year finding.
Cause – This was an oversight by academy personnel.
Effect – Noncompliance with suspension and debarment requirements could result in the Academy expending federal funds inappropriately or utilizing vendors that are not eligible to be parties to such transactions, which could be viewed as a violation of the award agreement.
Recommendation – We recommend that the Academy review its internal control procedures relating to suspension and debarment for the child nutrition cluster federal program. Internal controls over compliance in this area should include documentation of procurement policies and the Uniform Guidance requirements related to suspension and debarment. These controls should also include steps to ensure any vendor with which the Academy contracts for goods or services exceeding $25,000 is not listed as suspended or debarred on the federal Excluded Parties List System website.
View of Responsible Official and Planned Corrective Actions – The Academy agrees with the finding. The Academy will review and update its policies and procedures relating to suspension and debarment for its federal programs to ensure compliance with the Uniform Guidance in the future. The Academy has separately issued a Corrective Action Plan related to this finding.
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER – (FEDERAL ALN 10.553 AND 10.555)
2024-003 Internal Control Over Compliance With Federal Suspension and Debarment Requirements
Criteria – 2 CFR § 180 and 2 CFR § 200.318-327 requires Universal Academy (the Academy) to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including suspension and debarment requirements applicable to the child nutrition cluster federal program.
Condition – During our audit, we noted the Academy did not have sufficient controls in place within its child nutrition cluster federal program to ensure it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred from participating in contracts involving the expenditures of federal program funds.
Questioned Costs – Not applicable.
Context – For two of two vendors exceeding the federal threshold of $25,000, proper documentation of suspension and debarment testing was not maintained to ensure compliance with this requirement. This was not a statistically valid sample.
Repeat Finding – This is a current and prior year finding.
Cause – This was an oversight by academy personnel.
Effect – Noncompliance with suspension and debarment requirements could result in the Academy expending federal funds inappropriately or utilizing vendors that are not eligible to be parties to such transactions, which could be viewed as a violation of the award agreement.
Recommendation – We recommend that the Academy review its internal control procedures relating to suspension and debarment for the child nutrition cluster federal program. Internal controls over compliance in this area should include documentation of procurement policies and the Uniform Guidance requirements related to suspension and debarment. These controls should also include steps to ensure any vendor with which the Academy contracts for goods or services exceeding $25,000 is not listed as suspended or debarred on the federal Excluded Parties List System website.
View of Responsible Official and Planned Corrective Actions – The Academy agrees with the finding. The Academy will review and update its policies and procedures relating to suspension and debarment for its federal programs to ensure compliance with the Uniform Guidance in the future. The Academy has separately issued a Corrective Action Plan related to this finding.
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION - CHILD NUTRITION CLUSTER (FEDERAL ALN 10.553 AND 10.555)
2024-004 Internal Control Over Compliance With Federal Reimbursement Submission Deadline Requirements
Criteria – 7 CFR § 210.8 requires the Academy to establish and maintain effective internal control over compliance with requirements applicable to federal programs, including reimbursement submission requirements applicable to the child nutrition cluster federal program.
Condition – During our audit, we noted the Academy did not have sufficient controls in place within its child nutrition cluster federal program to ensure compliance with federal submission requirements related to claims for reimbursement.
Questioned Costs – Not applicable.
Context – For one month of nine months tested, meal counts were not submitted to the Minnesota Department of Education (MDE) within the required 60 days. This was not a statistically valid sample.
Repeat Finding – This is a current year finding.
Cause – This was an oversight by academy personnel.
Effect – Noncompliance with reimbursement submission deadline requirements may lead to the Academy not receiving reimbursement in a timely manner or at all.
Recommendation – We recommend that the Academy review its internal control procedures relating to reimbursement submission for the child nutrition cluster federal program. Internal controls over compliance for this area should include documentation of submission policies and the Uniform Guidance requirements related to submission deadlines.
View of Responsible Official and Planned Corrective Actions – The Academy agrees with the finding. The Academy will review and update its policies and procedures relating to reimbursement submission for its federal programs to ensure compliance with the Uniform Guidance in the future. The Academy has separately issued a Corrective Action Plan related to this finding.
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION - CHILD NUTRITION CLUSTER (FEDERAL ALN 10.553 AND 10.555)
2024-004 Internal Control Over Compliance With Federal Reimbursement Submission Deadline Requirements
Criteria – 7 CFR § 210.8 requires the Academy to establish and maintain effective internal control over compliance with requirements applicable to federal programs, including reimbursement submission requirements applicable to the child nutrition cluster federal program.
Condition – During our audit, we noted the Academy did not have sufficient controls in place within its child nutrition cluster federal program to ensure compliance with federal submission requirements related to claims for reimbursement.
Questioned Costs – Not applicable.
Context – For one month of nine months tested, meal counts were not submitted to the Minnesota Department of Education (MDE) within the required 60 days. This was not a statistically valid sample.
Repeat Finding – This is a current year finding.
Cause – This was an oversight by academy personnel.
Effect – Noncompliance with reimbursement submission deadline requirements may lead to the Academy not receiving reimbursement in a timely manner or at all.
Recommendation – We recommend that the Academy review its internal control procedures relating to reimbursement submission for the child nutrition cluster federal program. Internal controls over compliance for this area should include documentation of submission policies and the Uniform Guidance requirements related to submission deadlines.
View of Responsible Official and Planned Corrective Actions – The Academy agrees with the finding. The Academy will review and update its policies and procedures relating to reimbursement submission for its federal programs to ensure compliance with the Uniform Guidance in the future. The Academy has separately issued a Corrective Action Plan related to this finding.
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION - TITLE i GRANTS TO LOCAL EDUCATION AGENCIES FUNDS (FEDERAL ALN 84.010)
2024-005 Internal Control Over Compliance With Federal Reimbursement Submission Deadline Requirements
Criteria – 2 CFR § 200.328 requires the Academy to establish and maintain effective internal control over compliance with requirements applicable to federal program reporting, including reimbursement submission requirements applicable to Title I grants.
Condition – During our audit, we noted the Academy did not have sufficient controls in place within its Title I federal program to ensure compliance with federal reporting requirements.
Questioned Costs – Not applicable.
Context – During our testing, we noted for one request for reimbursement, the Academy did not submit the requrest to the MDE by the required deadline. This was not a statistically valid sample.
Repeat Finding – This is a current year finding.
Cause – This was an oversight by academy personnel.
Effect – Noncompliance with reimbursement submission deadline requirements may lead to the Academy not receiving reimbursement in a timely manner or at all.
Recommendation – We recommend that the Academy review its internal control procedures relating to reimbursement submission for the Title I program. Internal controls over compliance for this area should include documentation of submission policies and the Uniform Guidance requirements related to submission deadlines. These controls should also include steps to ensure any expenditure with which the Academy expects reimbursement to be submitted in a timely manner.
View of Responsible Official and Planned Corrective Actions – The Academy agrees with the finding. The Academy will review and update its policies and procedures relating to reimbursement submission for its federal programs to ensure compliance with the Uniform Guidance in the future. The Academy has separately issued a Corrective Action Plan related to this finding.
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION – COVID-19 – EDUCATION STABILIZATION FUND (FEDERAL ALN 84.425)
2024-006 Internal Control Over Compliance With Equipment and Real Property Management Requirements
Criteria – 2 CFR § 200.313(d)(1) requires Universal Academy (the Academy) to designate fixed assets purchased under federal programs and to maintain related property records, including a description of the property, a serial number or other unique identification number, the source of funding for the property (including the federal Assistance Listing Number), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use, and condition of the property, and any ultimate disposition data, including the date of disposal and sale price of the property.
Condition – During our prior year audit, we noted that the Academy did not have sufficient controls in place within the COVID-19 – Education Stabilization Fund federal program to specifically identify federally-funded fixed assets and maintain the required records, as noted above, to assure compliance with federal equipment and real property management requirements. The Academy was responsible for submitting a Corrective Action Plan to the MDE to rectify this finding, but none was submitted.
Questioned Costs – Not applicable.
Context – A population of one applicable fixed asset purchased with federal awards was noted during the course of our audit in the prior year. This was not a statistically valid sample. The Academy did not submit a Corrective Action Plan to the MDE.
Repeat Finding – This is a current year and prior year finding.
Cause – The Academy did not did not have a system in place for specifically identifying federally-funded fixed assets and maintaining the required records as noted above.
Effect – This could be viewed as a violation of the award agreement.
Recommendation – We recommend that the Academy review its internal control procedures to ensure future compliance with the federal compliance requirements specific to equipment and real property management for the COVID-19 – Education Stabilization Fund federal program.
View of Responsible Official and Planned Corrective Actions – The Academy agrees with the finding. The Academy intends to review its control procedures relating to equipment and real property management requirements to ensure compliance for future federal awards expenditures. The Academy has separately issued a Corrective Action Plan related to this finding.
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE
2024-007 Federal Reporting Deadline
Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited Schedule of Expenditures of Federal Awards (SEFA) and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period.
Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2024, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period.
Questioned Costs – Not applicable.
Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2024, were not submitted to the federal audit clearinghouse by the federal reporting deadline.
Repeat Finding – This is a current year and prior year finding.
Cause – The audit of the Academy’s SEFA for the year ended June 30, 2024 was not completed within the 9-month reporting period. Completion of the Academy’s SEFA for the year ended June 30, 2024, which is a required component of the federal reporting package, was delayed.
Effect – The delay in the completion of the Academy’s SEFA for the year ended June 30, 2024, prevented the submission of the required information to the federal audit clearinghouse in a timely manner.
Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future.
View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE
2024-007 Federal Reporting Deadline
Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited Schedule of Expenditures of Federal Awards (SEFA) and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period.
Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2024, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period.
Questioned Costs – Not applicable.
Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2024, were not submitted to the federal audit clearinghouse by the federal reporting deadline.
Repeat Finding – This is a current year and prior year finding.
Cause – The audit of the Academy’s SEFA for the year ended June 30, 2024 was not completed within the 9-month reporting period. Completion of the Academy’s SEFA for the year ended June 30, 2024, which is a required component of the federal reporting package, was delayed.
Effect – The delay in the completion of the Academy’s SEFA for the year ended June 30, 2024, prevented the submission of the required information to the federal audit clearinghouse in a timely manner.
Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future.
View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE
2024-007 Federal Reporting Deadline
Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited Schedule of Expenditures of Federal Awards (SEFA) and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period.
Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2024, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period.
Questioned Costs – Not applicable.
Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2024, were not submitted to the federal audit clearinghouse by the federal reporting deadline.
Repeat Finding – This is a current year and prior year finding.
Cause – The audit of the Academy’s SEFA for the year ended June 30, 2024 was not completed within the 9-month reporting period. Completion of the Academy’s SEFA for the year ended June 30, 2024, which is a required component of the federal reporting package, was delayed.
Effect – The delay in the completion of the Academy’s SEFA for the year ended June 30, 2024, prevented the submission of the required information to the federal audit clearinghouse in a timely manner.
Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future.
View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE
2024-007 Federal Reporting Deadline
Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited Schedule of Expenditures of Federal Awards (SEFA) and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period.
Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2024, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period.
Questioned Costs – Not applicable.
Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2024, were not submitted to the federal audit clearinghouse by the federal reporting deadline.
Repeat Finding – This is a current year and prior year finding.
Cause – The audit of the Academy’s SEFA for the year ended June 30, 2024 was not completed within the 9-month reporting period. Completion of the Academy’s SEFA for the year ended June 30, 2024, which is a required component of the federal reporting package, was delayed.
Effect – The delay in the completion of the Academy’s SEFA for the year ended June 30, 2024, prevented the submission of the required information to the federal audit clearinghouse in a timely manner.
Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future.
View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE
2024-007 Federal Reporting Deadline
Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited Schedule of Expenditures of Federal Awards (SEFA) and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period.
Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2024, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period.
Questioned Costs – Not applicable.
Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2024, were not submitted to the federal audit clearinghouse by the federal reporting deadline.
Repeat Finding – This is a current year and prior year finding.
Cause – The audit of the Academy’s SEFA for the year ended June 30, 2024 was not completed within the 9-month reporting period. Completion of the Academy’s SEFA for the year ended June 30, 2024, which is a required component of the federal reporting package, was delayed.
Effect – The delay in the completion of the Academy’s SEFA for the year ended June 30, 2024, prevented the submission of the required information to the federal audit clearinghouse in a timely manner.
Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future.
View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE
2024-007 Federal Reporting Deadline
Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited Schedule of Expenditures of Federal Awards (SEFA) and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period.
Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2024, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period.
Questioned Costs – Not applicable.
Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2024, were not submitted to the federal audit clearinghouse by the federal reporting deadline.
Repeat Finding – This is a current year and prior year finding.
Cause – The audit of the Academy’s SEFA for the year ended June 30, 2024 was not completed within the 9-month reporting period. Completion of the Academy’s SEFA for the year ended June 30, 2024, which is a required component of the federal reporting package, was delayed.
Effect – The delay in the completion of the Academy’s SEFA for the year ended June 30, 2024, prevented the submission of the required information to the federal audit clearinghouse in a timely manner.
Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future.
View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE
2024-007 Federal Reporting Deadline
Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited Schedule of Expenditures of Federal Awards (SEFA) and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period.
Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2024, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period.
Questioned Costs – Not applicable.
Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2024, were not submitted to the federal audit clearinghouse by the federal reporting deadline.
Repeat Finding – This is a current year and prior year finding.
Cause – The audit of the Academy’s SEFA for the year ended June 30, 2024 was not completed within the 9-month reporting period. Completion of the Academy’s SEFA for the year ended June 30, 2024, which is a required component of the federal reporting package, was delayed.
Effect – The delay in the completion of the Academy’s SEFA for the year ended June 30, 2024, prevented the submission of the required information to the federal audit clearinghouse in a timely manner.
Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future.
View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE
2024-007 Federal Reporting Deadline
Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited Schedule of Expenditures of Federal Awards (SEFA) and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period.
Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2024, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period.
Questioned Costs – Not applicable.
Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2024, were not submitted to the federal audit clearinghouse by the federal reporting deadline.
Repeat Finding – This is a current year and prior year finding.
Cause – The audit of the Academy’s SEFA for the year ended June 30, 2024 was not completed within the 9-month reporting period. Completion of the Academy’s SEFA for the year ended June 30, 2024, which is a required component of the federal reporting package, was delayed.
Effect – The delay in the completion of the Academy’s SEFA for the year ended June 30, 2024, prevented the submission of the required information to the federal audit clearinghouse in a timely manner.
Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future.
View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.