FAC Explorer

Audit 37951

FY End
2022-06-30
Total Expended
$3.04M
Findings
2
Programs
10
Organization: George Washington Carver Academy (MI)
Year: 2022 Accepted: 2023-02-06
Auditor: Taylor & Morgan PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
39692 2022-004 Significant Deficiency - B
616134 2022-004 Significant Deficiency - B

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $855,218 Yes 1
84.010 Title I Grants to Local Educational Agencies $464,992 - 0
84.027 Special Education_grants to States $116,373 - 0
10.553 School Breakfast Program $107,482 - 0
10.559 Summer Food Service Program for Children $42,231 - 0
84.367 Improving Teacher Quality State Grants $40,308 - 0
84.424 Student Support and Academic Enrichment Program $22,000 - 0
10.555 National School Lunch Program $1,504 - 0
10.649 Pandemic Ebt Administrative Costs $614 - 0
10.582 Fresh Fruit and Vegetable Program $242 - 0

Contacts

Name Title Type
YJG7REU2DLL7 Kirby Doidge Auditee
4196058547 Shawna Farrell Auditor
No contacts on file

Notes to SEFA

Accounting Policies: 1)The Schedule of Expenditures of Federal Awards has been prepared under the modified accrual basis of accounting.2)Management has utilized the Grant Auditor's Report in preparing the Schedule of Expendituresof Federal Awards. All differences between the Schedule of Expenditures of Federal Awards andthe Grant Auditor's Report have been reconciled in the attached reconciliation on Page 46 of this report.3)The Academy has elected to not use the 10% de minimis indirect cost rate.4)Transfers and adjustments include repayment of $9,110 in unspent Title I grant monies that were unspent as of 6-30-2021. 5)ESSER II Formula Funds report $5,058 in the deferred revenue column. This amount represents ESSER II Formula Funds that were requested in excess of current year expenditures. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-004
Finding 2022-004 ESSER Expenditures Compliance with Budget Finding Type: Compliance Finding/Significant Deficiency in Internal Control Over Compliance of a Major Program. Criteria: Expenditures charged to the ESSER grants should be consistent with and stay within the expenditures budget submitted to and approved by the State of Michigan. Condition: Expenditures for the purchase of books ($6,422) which could not be traced to the state approved ESSER II budget, and transportation service in excess of the state approved budget in ESSER II ($8,568) were charged to the ESSER II grant during the year ended June 30, 2022. Cause: Expenditures are being requested and charged to ESSER grant programs in the general ledger without verification that the expenditures are in accordance with the state approved budgeted activities and amounts. Effect: Expenditures of $14,990 were charged to the ESSER II grant while it appears that they were not included in the most recently amended state approved ESSER II budget, or exceeded the approved budgeted amount. Recommendation: The Academy should verify that proposed ESSER grant expenditures relate to an allowable activity and\or available budget exists in the State approved ESSER budgets before charging such expenditures to the grant. View of Responsible Officials: George Washington Carver Academy and the finance company have added procedures that all items posted to federal grants are reviewed by two people to ensure that the expenses is allowable to federal grants, along with appropriations left in the grant and from the finance company along with the Superintendent to ensure the proper posting of expenditures in accordance to the grant application. Questioned Costs: $14,990
Finding 2022-004
Finding 2022-004 ESSER Expenditures Compliance with Budget Finding Type: Compliance Finding/Significant Deficiency in Internal Control Over Compliance of a Major Program. Criteria: Expenditures charged to the ESSER grants should be consistent with and stay within the expenditures budget submitted to and approved by the State of Michigan. Condition: Expenditures for the purchase of books ($6,422) which could not be traced to the state approved ESSER II budget, and transportation service in excess of the state approved budget in ESSER II ($8,568) were charged to the ESSER II grant during the year ended June 30, 2022. Cause: Expenditures are being requested and charged to ESSER grant programs in the general ledger without verification that the expenditures are in accordance with the state approved budgeted activities and amounts. Effect: Expenditures of $14,990 were charged to the ESSER II grant while it appears that they were not included in the most recently amended state approved ESSER II budget, or exceeded the approved budgeted amount. Recommendation: The Academy should verify that proposed ESSER grant expenditures relate to an allowable activity and\or available budget exists in the State approved ESSER budgets before charging such expenditures to the grant. View of Responsible Officials: George Washington Carver Academy and the finance company have added procedures that all items posted to federal grants are reviewed by two people to ensure that the expenses is allowable to federal grants, along with appropriations left in the grant and from the finance company along with the Superintendent to ensure the proper posting of expenditures in accordance to the grant application. Questioned Costs: $14,990