FAC Explorer

Audit 389061

FY End
2024-09-30
Total Expended
$1.38M
Findings
2
Programs
10
Organization: Breakthrough Charter School (AL)
Year: 2024 Accepted: 2026-02-25
Auditor: SMITH & HOWARD PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1175352 2024-001 Material Weakness Yes L
1175353 2024-002 Material Weakness Yes B

Programs

ALN Program Spent Major Findings
84.425 EDUCATION STABILIZATION FUND $574,475 Yes 0
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $236,896 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $209,336 Yes 0
84.282 CHARTER SCHOOLS $132,262 Yes 2
10.553 SCHOOL BREAKFAST PROGRAM $102,290 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $56,513 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $55,117 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $10,000 Yes 0
84.358 RURAL EDUCATION $4,009 Yes 0
10.574 TEAM NUTRITION GRANTS $1,730 Yes 0

Contacts

Name Title Type
HPCHBQVY5JB3 Darren Ramalho Auditee
3342479577 Patricia Oh Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Breakthrough Charter School (the “School”) under programs of the federal government for the year ended September 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 School, it is not intended to and does not present the financial position, changes in net position, or cash flows of the School.

Finding Details

Finding 2024-001
Finding Type: Other Matter Criteria - Management is responsible for establishing and maintaining effective internal controls and for the fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America. (This is a repeat of prior year findings 2022-01 and 2023-001). Condition - The Data Collection Form for the year ended September 30, 2024 was not filed with the Federal Audit Clearinghouse within nine months after year end. Cause - The late filing resulted from a lack of internal controls over Federal financial reporting. Effect - The Data Collection Form for the year ended September 30, 2024 was not filed with the Federal Audit Clearinghouse within nine months after year end. Recommendation - We recommend that the School should implement controls to complete the timely submission of the Data Collection Form. Management response - See corrective action plan provided by the Head of School.
Finding 2024-002
Criteria - Management is responsible for establishing and maintaining effective internal control over federal awards to provide reasonable assurance that the non-federal entity is managing the federal award in accordance with federal statues, regulations, and terms and conditions of the awards received. (This is a repeat of prior year findings 2022-02 and 2023-003). Condition - During the audit, we noted failure to obtain board approval of purchases prior to disbursement of federal funds. Cause - The conditions mentioned above were due to failure by the School to comply with established internal control policies over the allowable use of federal funds. Effect - Without appropriate and effective internal controls over compliance, non-compliance could occur which the entity may not identify. Questioned Costs - $57,597 Recommendation - We recommend that the School review its internal control policies to properly document approval of purchases prior to disbursement of federal funds. Management response - See corrective action plan provided by the Head of School.