FAC Explorer

Audit 38656

FY End
2022-06-30
Total Expended
$4.08M
Findings
4
Programs
14
Organization: Community School of Excellence (MN)
Year: 2022 Accepted: 2023-01-02
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
41508 2022-003 Material Weakness - F
41509 2022-003 Material Weakness - F
617950 2022-003 Material Weakness - F
617951 2022-003 Material Weakness - F

Programs

ALN Program Spent Major Findings
10.559 Summer Food Service Program for Children $819,693 Yes 0
84.010 Title I Grants to Local Educational Agencies $539,169 - 0
10.553 School Breakfast Program $296,704 Yes 0
84.027 Special Education_grants to States $243,942 - 0
84.425 Education Stabilization Fund $170,698 Yes 1
84.365 English Language Acquisition State Grants $112,370 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $82,329 - 0
10.555 National School Lunch Program $79,726 Yes 0
32.009 Emergency Connectivity Fund Program $73,106 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $71,916 - 0
10.582 Fresh Fruit and Vegetable Program $53,816 Yes 0
84.367 Supporting Effective Instruction State Grants $31,150 - 0
84.424 Student Support and Academic Enrichment Program $26,015 - 0
84.173 Special Education_preschool Grants $2,600 - 0

Contacts

Name Title Type
ZCBDC5S7NNP3 Bao Vang Auditee
6519170073 Michelle Hoffman, CPA Auditor
No contacts on file

Notes to SEFA

Title: Activity of federal award programs Accounting Policies: The expenditures on this schedule are on the modified accrual basis of accounting, which is described in Note 1 to the basic 3. The School does not pass through any federal dollars to subrecipients. financial statements of the School. Such expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Schedule of Expenditures of Federal Awards presents the activity of federal award programs expended by the Community School of Excellence.
Title: Pass Through to Subrecipients Accounting Policies: The expenditures on this schedule are on the modified accrual basis of accounting, which is described in Note 1 to the basic 3. The School does not pass through any federal dollars to subrecipients. financial statements of the School. Such expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The School does not pass through any federal dollars to subrecipients.

Finding Details

Finding 2022-003
Federal Agency: US Department of Education Federal Program Name: Education Stabilization Fund Assistance Listing Number: 84.425D and 84.425U Federal Award Identification Number and Year: S425V210045 Pass-Through Agency: Minnesota Department of Education Pass-Through Numbers: S425D220045 & S425C220045 Award Period: Fiscal Year 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance ? Other Matters Criteria or specific requirement: Equipment acquired under Federal awards should be part of inventory records that include a description (including serial number or other identification number), source, who holds title, acquisition date, cost, percentage of Federal participation in the cost, location, and condition. Condition: None of the education stabilization fund sources equipment purchases selected for testing included the source of funding or the percentage of federal participation on the cost. Most also did not list the cost. Questioned costs: $271,596 Context: The compliance issue was noted with all five equipment purchases selected for testing. Cause: The Education Stabilization Fund is still a relatively new program with compliance requirements in several compliance areas over which the School was still gaining an understanding. Therefore, the School was not aware that these specific elements had to be included in their existing inventory listings. Effect: If the School does not properly list the source of funding, the percentage of federal participation on the cost, and the cost in equipment inventory listings, it would be possible that proceeds from any disposal of federally funded equipment could then be handled improperly. Repeat Finding: No Recommendation: We recommend that the School properly list the source of funding, the percentage of federal participation on the cost, and the cost in equipment inventory listings. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-003
Federal Agency: US Department of Education Federal Program Name: Education Stabilization Fund Assistance Listing Number: 84.425D and 84.425U Federal Award Identification Number and Year: S425V210045 Pass-Through Agency: Minnesota Department of Education Pass-Through Numbers: S425D220045 & S425C220045 Award Period: Fiscal Year 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance ? Other Matters Criteria or specific requirement: Equipment acquired under Federal awards should be part of inventory records that include a description (including serial number or other identification number), source, who holds title, acquisition date, cost, percentage of Federal participation in the cost, location, and condition. Condition: None of the education stabilization fund sources equipment purchases selected for testing included the source of funding or the percentage of federal participation on the cost. Most also did not list the cost. Questioned costs: $271,596 Context: The compliance issue was noted with all five equipment purchases selected for testing. Cause: The Education Stabilization Fund is still a relatively new program with compliance requirements in several compliance areas over which the School was still gaining an understanding. Therefore, the School was not aware that these specific elements had to be included in their existing inventory listings. Effect: If the School does not properly list the source of funding, the percentage of federal participation on the cost, and the cost in equipment inventory listings, it would be possible that proceeds from any disposal of federally funded equipment could then be handled improperly. Repeat Finding: No Recommendation: We recommend that the School properly list the source of funding, the percentage of federal participation on the cost, and the cost in equipment inventory listings. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-003
Federal Agency: US Department of Education Federal Program Name: Education Stabilization Fund Assistance Listing Number: 84.425D and 84.425U Federal Award Identification Number and Year: S425V210045 Pass-Through Agency: Minnesota Department of Education Pass-Through Numbers: S425D220045 & S425C220045 Award Period: Fiscal Year 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance ? Other Matters Criteria or specific requirement: Equipment acquired under Federal awards should be part of inventory records that include a description (including serial number or other identification number), source, who holds title, acquisition date, cost, percentage of Federal participation in the cost, location, and condition. Condition: None of the education stabilization fund sources equipment purchases selected for testing included the source of funding or the percentage of federal participation on the cost. Most also did not list the cost. Questioned costs: $271,596 Context: The compliance issue was noted with all five equipment purchases selected for testing. Cause: The Education Stabilization Fund is still a relatively new program with compliance requirements in several compliance areas over which the School was still gaining an understanding. Therefore, the School was not aware that these specific elements had to be included in their existing inventory listings. Effect: If the School does not properly list the source of funding, the percentage of federal participation on the cost, and the cost in equipment inventory listings, it would be possible that proceeds from any disposal of federally funded equipment could then be handled improperly. Repeat Finding: No Recommendation: We recommend that the School properly list the source of funding, the percentage of federal participation on the cost, and the cost in equipment inventory listings. Views of responsible officials: There is no disagreement with the audit finding.
Finding 2022-003
Federal Agency: US Department of Education Federal Program Name: Education Stabilization Fund Assistance Listing Number: 84.425D and 84.425U Federal Award Identification Number and Year: S425V210045 Pass-Through Agency: Minnesota Department of Education Pass-Through Numbers: S425D220045 & S425C220045 Award Period: Fiscal Year 2022 Type of Finding: ? Material Weakness in Internal Control over Compliance ? Other Matters Criteria or specific requirement: Equipment acquired under Federal awards should be part of inventory records that include a description (including serial number or other identification number), source, who holds title, acquisition date, cost, percentage of Federal participation in the cost, location, and condition. Condition: None of the education stabilization fund sources equipment purchases selected for testing included the source of funding or the percentage of federal participation on the cost. Most also did not list the cost. Questioned costs: $271,596 Context: The compliance issue was noted with all five equipment purchases selected for testing. Cause: The Education Stabilization Fund is still a relatively new program with compliance requirements in several compliance areas over which the School was still gaining an understanding. Therefore, the School was not aware that these specific elements had to be included in their existing inventory listings. Effect: If the School does not properly list the source of funding, the percentage of federal participation on the cost, and the cost in equipment inventory listings, it would be possible that proceeds from any disposal of federally funded equipment could then be handled improperly. Repeat Finding: No Recommendation: We recommend that the School properly list the source of funding, the percentage of federal participation on the cost, and the cost in equipment inventory listings. Views of responsible officials: There is no disagreement with the audit finding.