FAC Explorer

Audit 371228

FY End
2024-06-30
Total Expended
$853,216
Findings
2
Programs
6
Organization: SLAM Academy of Atlanta Inc. (GA)
Year: 2024 Accepted: 2025-10-23
Auditor: HLB GRAVIER LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1161332 2024-002 Material Weakness Yes B
1161333 2024-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $342,262 Yes 1
84.425 EDUCATION STABILIZATION FUND $280,376 Yes 1
10.555 NATIONAL SCHOOL LUNCH PROGRAM $126,846 Yes 0
84.027 Special Education Grants to States $48,028 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $37,355 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $18,349 Yes 0

Contacts

Name Title Type
CQDERX7NSLL5 Ana Martinez Auditee
3056692906 Nelson Pastor Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards includes the federal award activity of SLAM Academy of Atlanta, Inc. ("the Organization") during the fiscal year ended June 30, 2024. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Organization. Expenditures on the schedule are reported on the accrual basis of accounting. Some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the financial statements. The Organization has elected to not use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The grant revenue amounts received are subject to audit and adjustment. If any expenditures are disallowed by the grantor agency as of result of such audit, any claim for reimbursement to the grantor agencies would become a liability of the Organization. In the opinion of management, all grant expenditures are in compliance with the terms of the grant agreements and applicable federal and state laws and regulations.

Finding Details

Finding 2024-002
Criteria: Audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, § 200.512 requires that the single audit reports and data collection forms be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period.Condition: The auditee did not file the audit reports and data collection form in accordance with requirements of the Uniform Guidance. Cause: Lack of timely filing of audit reports and data collection form resulted in non-compliance with Uniform Guidance Subpart F, § 200.512. Effect: Noncompliance with Uniform Guidance requires corrective action plan by oversight agencies. Recommendation: We recommend that management monitor compliance over any future federal funding and ascertain timely filing of the required documents and forms.
Finding 2024-001
Criteria: Under 2 CFR Part200, Appendix XI, the Allowable cost principles compliance requirement requires that teachers participating in the implementation of the Title I program meet certain academic standards including adequate certification. Condition: Out of the six teachers tested that were paid from Title I federal funds, we noted that one teacher did not have adequate certification. Cause: The School did not verify proper certification for all teachers participating in the Title I program. Effect: Teachers without proper certification may not meet the Federal grant requirements resulting in inadequate implementation of the grant. Recommendation: The School should strengthen its screening process for all teachers participating in federal grant