FAC Explorer

Audit 357302

FY End
2024-06-30
Total Expended
$1.57M
Findings
20
Programs
9
Organization: Aurora Charter School (MN)
Year: 2024 Accepted: 2025-05-28
Auditor: Lb Carlson

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
561667 2024-001 Material Weakness - I
561668 2024-002 - Yes L
561669 2024-002 - Yes L
561670 2024-002 - Yes L
561671 2024-002 - Yes L
561672 2024-002 - Yes L
561673 2024-002 - Yes L
561674 2024-002 - Yes L
561675 2024-002 - Yes L
561676 2024-002 - Yes L
1138109 2024-001 Material Weakness - I
1138110 2024-002 - Yes L
1138111 2024-002 - Yes L
1138112 2024-002 - Yes L
1138113 2024-002 - Yes L
1138114 2024-002 - Yes L
1138115 2024-002 - Yes L
1138116 2024-002 - Yes L
1138117 2024-002 - Yes L
1138118 2024-002 - Yes L

Programs

ALN Program Spent Major Findings
84.371 Comprehensive Literacy Development $528,217 Yes 2
84.425 Education Stabilization Fund $277,239 Yes 1
10.555 National School Lunch Program $253,988 - 1
84.010 Title I Grants to Local Educational Agencies $221,715 - 1
84.027 Special Education Grants to States $171,984 - 1
10.553 School Breakfast Program $61,081 - 1
84.365 English Language Acquisition State Grants $42,440 - 1
10.559 Summer Food Service Program for Children $15,342 - 1
84.173 Special Education Preschool Grants $2,625 - 1

Contacts

Name Title Type
DVCJPEGGTGH5 Matthew Cisewski Auditee
6122009580 James Eichten Auditor
No contacts on file

Notes to SEFA

Title: Additional Note #1 Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared on the accrual basis of accounting. The information in this schedule is presented in accordance with the OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from the amounts presented in, or used in the preparation of, the School’s basic financial statements. All pass-through entities listed above use the same federal Assistance Listing Numbers (ALN) as the federal grantors to identify these grants, and have not assigned any additional identifying numbers. De Minimis Rate Used: N Rate Explanation: The District did not elect to use the 10 percent de minimis indirect cost rate. The School had $31,061 of noncash assistance included in the National School Lunch Program, ALN 10.555.
Title: Additional Note #2 Accounting Policies: The Schedule of Expenditures of Federal Awards is prepared on the accrual basis of accounting. The information in this schedule is presented in accordance with the OMB’s Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from the amounts presented in, or used in the preparation of, the School’s basic financial statements. All pass-through entities listed above use the same federal Assistance Listing Numbers (ALN) as the federal grantors to identify these grants, and have not assigned any additional identifying numbers. De Minimis Rate Used: N Rate Explanation: The District did not elect to use the 10 percent de minimis indirect cost rate. The School transferred $31,686 into Title I Grants to Local Educational Agencies (ALN 84.010) from other Title programs.

Finding Details

Finding 2024-001
MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF EDUCATION – PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, COMPREHENSIVE LITERACY DEVELOPMENT, FEDERAL ALN 84.371 2024-001 Internal Control Over Compliance With Federal Suspension and Debarment Requirements Criteria – 2 CFR § 180 and 2 CFR § 200.318-327 requires that Aurora Charter School (the School) to establish and maintain effective internal control over compliance with requirements appliable to federal program expenditures, including suspension and drebarment requirements applicable to the Comprehensive Literacy Development federal program. Condition – During our audit, we noted the School did not have sufficient controls in place within its comprehensive literacy development federal program to ensure compliance with federal procurement requirements related to suspension and debarment and that 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 – None. Context – For one of one vendors exceeding the federal threshold of $25,000, the School did not document its compliance with procurement policies over suspension and debarment and documentation of compliance with suspension and debarment requirements was not maintained for one of one vendors tested to ensure compliance with this requirement in the current year. This was not a statistically valid sample. Repeat Finding – This is a current year finding. Cause – This was an oversight by school personnel. Effect – Noncompliance with suspension and debarment requirements could result in the School 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 School review its internal control procedures relating to suspension and debarment for the Comprehensive Literacy Development federal program. Internal controls over compliance for this area should include documentation of procurement policies over suspension and debarment. These controls should also include steps to ensure any vendor with which the School 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 School agrees with the finding. The School 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 School has separately issued a Corrective Action Plan related to this finding.
Finding 2024-002
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2024-002 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the School’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 School’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 School’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 School’s SEFA for the year ended June 30, 2024, was not completed within the 9-month reporting period. The completion of the School's SEFA was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the School’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 School 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. School 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 School has separately issued a Corrective Action Plan related to this finding.
Finding 2024-002
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2024-002 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the School’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 School’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 School’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 School’s SEFA for the year ended June 30, 2024, was not completed within the 9-month reporting period. The completion of the School's SEFA was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the School’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 School 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. School 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 School has separately issued a Corrective Action Plan related to this finding.
Finding 2024-002
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2024-002 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the School’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 School’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 School’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 School’s SEFA for the year ended June 30, 2024, was not completed within the 9-month reporting period. The completion of the School's SEFA was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the School’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 School 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. School 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 School has separately issued a Corrective Action Plan related to this finding.
Finding 2024-002
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2024-002 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the School’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 School’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 School’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 School’s SEFA for the year ended June 30, 2024, was not completed within the 9-month reporting period. The completion of the School's SEFA was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the School’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 School 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. School 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 School has separately issued a Corrective Action Plan related to this finding.
Finding 2024-002
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2024-002 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the School’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 School’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 School’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 School’s SEFA for the year ended June 30, 2024, was not completed within the 9-month reporting period. The completion of the School's SEFA was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the School’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 School 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. School 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 School has separately issued a Corrective Action Plan related to this finding.
Finding 2024-002
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2024-002 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the School’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 School’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 School’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 School’s SEFA for the year ended June 30, 2024, was not completed within the 9-month reporting period. The completion of the School's SEFA was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the School’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 School 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. School 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 School has separately issued a Corrective Action Plan related to this finding.
Finding 2024-002
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2024-002 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the School’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 School’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 School’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 School’s SEFA for the year ended June 30, 2024, was not completed within the 9-month reporting period. The completion of the School's SEFA was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the School’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 School 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. School 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 School has separately issued a Corrective Action Plan related to this finding.
Finding 2024-002
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2024-002 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the School’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 School’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 School’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 School’s SEFA for the year ended June 30, 2024, was not completed within the 9-month reporting period. The completion of the School's SEFA was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the School’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 School 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. School 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 School has separately issued a Corrective Action Plan related to this finding.
Finding 2024-002
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2024-002 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the School’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 School’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 School’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 School’s SEFA for the year ended June 30, 2024, was not completed within the 9-month reporting period. The completion of the School's SEFA was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the School’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 School 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. School 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 School has separately issued a Corrective Action Plan related to this finding.
Finding 2024-001
MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF EDUCATION – PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, COMPREHENSIVE LITERACY DEVELOPMENT, FEDERAL ALN 84.371 2024-001 Internal Control Over Compliance With Federal Suspension and Debarment Requirements Criteria – 2 CFR § 180 and 2 CFR § 200.318-327 requires that Aurora Charter School (the School) to establish and maintain effective internal control over compliance with requirements appliable to federal program expenditures, including suspension and drebarment requirements applicable to the Comprehensive Literacy Development federal program. Condition – During our audit, we noted the School did not have sufficient controls in place within its comprehensive literacy development federal program to ensure compliance with federal procurement requirements related to suspension and debarment and that 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 – None. Context – For one of one vendors exceeding the federal threshold of $25,000, the School did not document its compliance with procurement policies over suspension and debarment and documentation of compliance with suspension and debarment requirements was not maintained for one of one vendors tested to ensure compliance with this requirement in the current year. This was not a statistically valid sample. Repeat Finding – This is a current year finding. Cause – This was an oversight by school personnel. Effect – Noncompliance with suspension and debarment requirements could result in the School 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 School review its internal control procedures relating to suspension and debarment for the Comprehensive Literacy Development federal program. Internal controls over compliance for this area should include documentation of procurement policies over suspension and debarment. These controls should also include steps to ensure any vendor with which the School 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 School agrees with the finding. The School 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 School has separately issued a Corrective Action Plan related to this finding.
Finding 2024-002
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2024-002 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the School’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 School’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 School’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 School’s SEFA for the year ended June 30, 2024, was not completed within the 9-month reporting period. The completion of the School's SEFA was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the School’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 School 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. School 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 School has separately issued a Corrective Action Plan related to this finding.
Finding 2024-002
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2024-002 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the School’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 School’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 School’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 School’s SEFA for the year ended June 30, 2024, was not completed within the 9-month reporting period. The completion of the School's SEFA was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the School’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 School 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. School 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 School has separately issued a Corrective Action Plan related to this finding.
Finding 2024-002
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2024-002 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the School’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 School’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 School’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 School’s SEFA for the year ended June 30, 2024, was not completed within the 9-month reporting period. The completion of the School's SEFA was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the School’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 School 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. School 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 School has separately issued a Corrective Action Plan related to this finding.
Finding 2024-002
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2024-002 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the School’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 School’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 School’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 School’s SEFA for the year ended June 30, 2024, was not completed within the 9-month reporting period. The completion of the School's SEFA was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the School’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 School 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. School 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 School has separately issued a Corrective Action Plan related to this finding.
Finding 2024-002
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2024-002 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the School’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 School’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 School’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 School’s SEFA for the year ended June 30, 2024, was not completed within the 9-month reporting period. The completion of the School's SEFA was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the School’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 School 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. School 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 School has separately issued a Corrective Action Plan related to this finding.
Finding 2024-002
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2024-002 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the School’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 School’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 School’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 School’s SEFA for the year ended June 30, 2024, was not completed within the 9-month reporting period. The completion of the School's SEFA was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the School’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 School 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. School 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 School has separately issued a Corrective Action Plan related to this finding.
Finding 2024-002
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2024-002 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the School’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 School’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 School’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 School’s SEFA for the year ended June 30, 2024, was not completed within the 9-month reporting period. The completion of the School's SEFA was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the School’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 School 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. School 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 School has separately issued a Corrective Action Plan related to this finding.
Finding 2024-002
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2024-002 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the School’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 School’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 School’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 School’s SEFA for the year ended June 30, 2024, was not completed within the 9-month reporting period. The completion of the School's SEFA was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the School’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 School 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. School 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 School has separately issued a Corrective Action Plan related to this finding.
Finding 2024-002
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2024-002 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the School’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 School’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 School’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 School’s SEFA for the year ended June 30, 2024, was not completed within the 9-month reporting period. The completion of the School's SEFA was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the School’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 School 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. School 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 School has separately issued a Corrective Action Plan related to this finding.