FAC Explorer

Audit 40106

FY End
2022-06-30
Total Expended
$1.10M
Findings
24
Programs
19
Organization: High School for Recording Arts (MN)
Year: 2022 Accepted: 2023-03-28
Auditor: Bergankdv LTD

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
41668 2022-002 Material Weakness Yes AB
41669 2022-003 Material Weakness - AB
41670 2022-002 Material Weakness Yes AB
41671 2022-003 Material Weakness - AB
41672 2022-002 Material Weakness Yes AB
41673 2022-003 Material Weakness - AB
41674 2022-002 Material Weakness Yes AB
41675 2022-003 Material Weakness - AB
41676 2022-002 Material Weakness Yes AB
41677 2022-003 Material Weakness - AB
41678 2022-002 Material Weakness Yes AB
41679 2022-003 Material Weakness - AB
618110 2022-002 Material Weakness Yes AB
618111 2022-003 Material Weakness - AB
618112 2022-002 Material Weakness Yes AB
618113 2022-003 Material Weakness - AB
618114 2022-002 Material Weakness Yes AB
618115 2022-003 Material Weakness - AB
618116 2022-002 Material Weakness Yes AB
618117 2022-003 Material Weakness - AB
618118 2022-002 Material Weakness Yes AB
618119 2022-003 Material Weakness - AB
618120 2022-002 Material Weakness Yes AB
618121 2022-003 Material Weakness - AB

Programs

ALN Program Spent Major Findings
84.425 Covid - Education Stabilization Fund (esser Ii) $248,625 Yes 2
84.425 Covid - Education Stabilization Fund (esser Iii) $214,296 Yes 2
93.558 Temporary Assistance for Needy Families $167,919 - 0
84.010 Title I Grants to Local Educational Agencies $120,273 - 0
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $94,613 - 0
84.027 Special Education_grants to States $92,721 - 0
84.425 Covid - Education Stabilization Fund - Arp Homeless II $23,614 Yes 2
84.425 Covid - Education Stabilization Fund (esser III Learning Loss) $22,204 Yes 2
10.555 National School Lunch Program $22,014 - 0
84.196 Education for Homeless Children and Youth $20,478 - 0
84.425 Covid - Education Stabilization Fund (geer) $18,795 Yes 2
84.425 Covid - Education Stabilization Fund (esser) $12,371 Yes 2
10.555 Supply Chain Assisstance $10,266 - 0
84.367 Improving Teacher Quality State Grants $10,250 - 0
84.186 Title IV Part A - Safe Drug Free Schools $10,000 - 0
10.555 Commodities $8,394 - 0
21.027 Covid - Coronavirus State and Local Fiscal Recovery Funds $3,087 - 0
10.553 School Breakfast Program $3,069 - 0
10.559 Summer Food Service Program for Children $1,638 - 0

Contacts

Name Title Type
V49HNWDDFVT3 Bonita Highes Auditee
6512834752 Andrew Grice Auditor
No contacts on file

Notes to SEFA

Title: PASS-THROUGH GRANT NUMBERS Accounting Policies: NOTE 1 BASIS OF PRESENTATION - The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the Charter School and is presented on the modified accrual basis of accounting. The information in this Schedule is presented in accordance with the requirements of the Uniform Guidance. Therefore, some amounts presented in this Schedule may differ from amounts presented in or used in the preparation of the modified accrual basis financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. All pass-through entities listed above use the same Assistance Listing numbers as the federal grantors to identify these grants and have not assigned any additional identifying numbers.

Finding Details

Finding 2022-002
Criteria or Specific Requirement: In accordance with 2 CFR section 200.320, a non-federal entity must have and use documented procurement procedures, consistent with the standards of 2 CFR section 200.317 through 200.320 for any method of procurement used for the acquisition of property or services required under a federal award or sub-award. Condition: High School for Recording Arts does not have documented procurement procedures that incorporate all the requirements of 2 CFR section 200.317 through 200.320. Context: This finding impacts the internal control for over compliance with the Uniform Guidance. Questioned Costs: None reported. Effect or Potential Effect: High School for Recording Arts is not in compliance with 2 CFR section 200.317 through 200.320. Cause: High School for Recording Arts has not adopted policies and procedures required by the Uniform Guidance. Recommendation: We recommend that High School for Recording Arts adopt a written procurement policy which includes all requirements of 2 CFR section 200.317 through 200.320.
Finding 2022-003
Criteria or Specific Requirement: Internal control that supports the Charter School's ability to maintain compliance with allowable cost and allowable activities compliance requirements. Condition: High School for Recording Arts lacked adequate internal controls to ensure only allowable costs and activities were charged to federal programs. Context: This finding impacts the internal control for over compliance with allowable cost and allowable activities compliance requirements. Questioned Costs: None reported. Effect or Potential Effect: High School for Recording Arts could charge unallowable costs and activities to federal programs. Cause: Unknown. Recommendation: We recommend that High School for Recording Arts improve internal control over allowable costs and activities compliance requirements to ensure only allowable items are charged to federal programs.
Finding 2022-002
Criteria or Specific Requirement: In accordance with 2 CFR section 200.320, a non-federal entity must have and use documented procurement procedures, consistent with the standards of 2 CFR section 200.317 through 200.320 for any method of procurement used for the acquisition of property or services required under a federal award or sub-award. Condition: High School for Recording Arts does not have documented procurement procedures that incorporate all the requirements of 2 CFR section 200.317 through 200.320. Context: This finding impacts the internal control for over compliance with the Uniform Guidance. Questioned Costs: None reported. Effect or Potential Effect: High School for Recording Arts is not in compliance with 2 CFR section 200.317 through 200.320. Cause: High School for Recording Arts has not adopted policies and procedures required by the Uniform Guidance. Recommendation: We recommend that High School for Recording Arts adopt a written procurement policy which includes all requirements of 2 CFR section 200.317 through 200.320.
Finding 2022-003
Criteria or Specific Requirement: Internal control that supports the Charter School's ability to maintain compliance with allowable cost and allowable activities compliance requirements. Condition: High School for Recording Arts lacked adequate internal controls to ensure only allowable costs and activities were charged to federal programs. Context: This finding impacts the internal control for over compliance with allowable cost and allowable activities compliance requirements. Questioned Costs: None reported. Effect or Potential Effect: High School for Recording Arts could charge unallowable costs and activities to federal programs. Cause: Unknown. Recommendation: We recommend that High School for Recording Arts improve internal control over allowable costs and activities compliance requirements to ensure only allowable items are charged to federal programs.
Finding 2022-002
Criteria or Specific Requirement: In accordance with 2 CFR section 200.320, a non-federal entity must have and use documented procurement procedures, consistent with the standards of 2 CFR section 200.317 through 200.320 for any method of procurement used for the acquisition of property or services required under a federal award or sub-award. Condition: High School for Recording Arts does not have documented procurement procedures that incorporate all the requirements of 2 CFR section 200.317 through 200.320. Context: This finding impacts the internal control for over compliance with the Uniform Guidance. Questioned Costs: None reported. Effect or Potential Effect: High School for Recording Arts is not in compliance with 2 CFR section 200.317 through 200.320. Cause: High School for Recording Arts has not adopted policies and procedures required by the Uniform Guidance. Recommendation: We recommend that High School for Recording Arts adopt a written procurement policy which includes all requirements of 2 CFR section 200.317 through 200.320.
Finding 2022-003
Criteria or Specific Requirement: Internal control that supports the Charter School's ability to maintain compliance with allowable cost and allowable activities compliance requirements. Condition: High School for Recording Arts lacked adequate internal controls to ensure only allowable costs and activities were charged to federal programs. Context: This finding impacts the internal control for over compliance with allowable cost and allowable activities compliance requirements. Questioned Costs: None reported. Effect or Potential Effect: High School for Recording Arts could charge unallowable costs and activities to federal programs. Cause: Unknown. Recommendation: We recommend that High School for Recording Arts improve internal control over allowable costs and activities compliance requirements to ensure only allowable items are charged to federal programs.
Finding 2022-002
Criteria or Specific Requirement: In accordance with 2 CFR section 200.320, a non-federal entity must have and use documented procurement procedures, consistent with the standards of 2 CFR section 200.317 through 200.320 for any method of procurement used for the acquisition of property or services required under a federal award or sub-award. Condition: High School for Recording Arts does not have documented procurement procedures that incorporate all the requirements of 2 CFR section 200.317 through 200.320. Context: This finding impacts the internal control for over compliance with the Uniform Guidance. Questioned Costs: None reported. Effect or Potential Effect: High School for Recording Arts is not in compliance with 2 CFR section 200.317 through 200.320. Cause: High School for Recording Arts has not adopted policies and procedures required by the Uniform Guidance. Recommendation: We recommend that High School for Recording Arts adopt a written procurement policy which includes all requirements of 2 CFR section 200.317 through 200.320.
Finding 2022-003
Criteria or Specific Requirement: Internal control that supports the Charter School's ability to maintain compliance with allowable cost and allowable activities compliance requirements. Condition: High School for Recording Arts lacked adequate internal controls to ensure only allowable costs and activities were charged to federal programs. Context: This finding impacts the internal control for over compliance with allowable cost and allowable activities compliance requirements. Questioned Costs: None reported. Effect or Potential Effect: High School for Recording Arts could charge unallowable costs and activities to federal programs. Cause: Unknown. Recommendation: We recommend that High School for Recording Arts improve internal control over allowable costs and activities compliance requirements to ensure only allowable items are charged to federal programs.
Finding 2022-002
Criteria or Specific Requirement: In accordance with 2 CFR section 200.320, a non-federal entity must have and use documented procurement procedures, consistent with the standards of 2 CFR section 200.317 through 200.320 for any method of procurement used for the acquisition of property or services required under a federal award or sub-award. Condition: High School for Recording Arts does not have documented procurement procedures that incorporate all the requirements of 2 CFR section 200.317 through 200.320. Context: This finding impacts the internal control for over compliance with the Uniform Guidance. Questioned Costs: None reported. Effect or Potential Effect: High School for Recording Arts is not in compliance with 2 CFR section 200.317 through 200.320. Cause: High School for Recording Arts has not adopted policies and procedures required by the Uniform Guidance. Recommendation: We recommend that High School for Recording Arts adopt a written procurement policy which includes all requirements of 2 CFR section 200.317 through 200.320.
Finding 2022-003
Criteria or Specific Requirement: Internal control that supports the Charter School's ability to maintain compliance with allowable cost and allowable activities compliance requirements. Condition: High School for Recording Arts lacked adequate internal controls to ensure only allowable costs and activities were charged to federal programs. Context: This finding impacts the internal control for over compliance with allowable cost and allowable activities compliance requirements. Questioned Costs: None reported. Effect or Potential Effect: High School for Recording Arts could charge unallowable costs and activities to federal programs. Cause: Unknown. Recommendation: We recommend that High School for Recording Arts improve internal control over allowable costs and activities compliance requirements to ensure only allowable items are charged to federal programs.
Finding 2022-002
Criteria or Specific Requirement: In accordance with 2 CFR section 200.320, a non-federal entity must have and use documented procurement procedures, consistent with the standards of 2 CFR section 200.317 through 200.320 for any method of procurement used for the acquisition of property or services required under a federal award or sub-award. Condition: High School for Recording Arts does not have documented procurement procedures that incorporate all the requirements of 2 CFR section 200.317 through 200.320. Context: This finding impacts the internal control for over compliance with the Uniform Guidance. Questioned Costs: None reported. Effect or Potential Effect: High School for Recording Arts is not in compliance with 2 CFR section 200.317 through 200.320. Cause: High School for Recording Arts has not adopted policies and procedures required by the Uniform Guidance. Recommendation: We recommend that High School for Recording Arts adopt a written procurement policy which includes all requirements of 2 CFR section 200.317 through 200.320.
Finding 2022-003
Criteria or Specific Requirement: Internal control that supports the Charter School's ability to maintain compliance with allowable cost and allowable activities compliance requirements. Condition: High School for Recording Arts lacked adequate internal controls to ensure only allowable costs and activities were charged to federal programs. Context: This finding impacts the internal control for over compliance with allowable cost and allowable activities compliance requirements. Questioned Costs: None reported. Effect or Potential Effect: High School for Recording Arts could charge unallowable costs and activities to federal programs. Cause: Unknown. Recommendation: We recommend that High School for Recording Arts improve internal control over allowable costs and activities compliance requirements to ensure only allowable items are charged to federal programs.
Finding 2022-002
Criteria or Specific Requirement: In accordance with 2 CFR section 200.320, a non-federal entity must have and use documented procurement procedures, consistent with the standards of 2 CFR section 200.317 through 200.320 for any method of procurement used for the acquisition of property or services required under a federal award or sub-award. Condition: High School for Recording Arts does not have documented procurement procedures that incorporate all the requirements of 2 CFR section 200.317 through 200.320. Context: This finding impacts the internal control for over compliance with the Uniform Guidance. Questioned Costs: None reported. Effect or Potential Effect: High School for Recording Arts is not in compliance with 2 CFR section 200.317 through 200.320. Cause: High School for Recording Arts has not adopted policies and procedures required by the Uniform Guidance. Recommendation: We recommend that High School for Recording Arts adopt a written procurement policy which includes all requirements of 2 CFR section 200.317 through 200.320.
Finding 2022-003
Criteria or Specific Requirement: Internal control that supports the Charter School's ability to maintain compliance with allowable cost and allowable activities compliance requirements. Condition: High School for Recording Arts lacked adequate internal controls to ensure only allowable costs and activities were charged to federal programs. Context: This finding impacts the internal control for over compliance with allowable cost and allowable activities compliance requirements. Questioned Costs: None reported. Effect or Potential Effect: High School for Recording Arts could charge unallowable costs and activities to federal programs. Cause: Unknown. Recommendation: We recommend that High School for Recording Arts improve internal control over allowable costs and activities compliance requirements to ensure only allowable items are charged to federal programs.
Finding 2022-002
Criteria or Specific Requirement: In accordance with 2 CFR section 200.320, a non-federal entity must have and use documented procurement procedures, consistent with the standards of 2 CFR section 200.317 through 200.320 for any method of procurement used for the acquisition of property or services required under a federal award or sub-award. Condition: High School for Recording Arts does not have documented procurement procedures that incorporate all the requirements of 2 CFR section 200.317 through 200.320. Context: This finding impacts the internal control for over compliance with the Uniform Guidance. Questioned Costs: None reported. Effect or Potential Effect: High School for Recording Arts is not in compliance with 2 CFR section 200.317 through 200.320. Cause: High School for Recording Arts has not adopted policies and procedures required by the Uniform Guidance. Recommendation: We recommend that High School for Recording Arts adopt a written procurement policy which includes all requirements of 2 CFR section 200.317 through 200.320.
Finding 2022-003
Criteria or Specific Requirement: Internal control that supports the Charter School's ability to maintain compliance with allowable cost and allowable activities compliance requirements. Condition: High School for Recording Arts lacked adequate internal controls to ensure only allowable costs and activities were charged to federal programs. Context: This finding impacts the internal control for over compliance with allowable cost and allowable activities compliance requirements. Questioned Costs: None reported. Effect or Potential Effect: High School for Recording Arts could charge unallowable costs and activities to federal programs. Cause: Unknown. Recommendation: We recommend that High School for Recording Arts improve internal control over allowable costs and activities compliance requirements to ensure only allowable items are charged to federal programs.
Finding 2022-002
Criteria or Specific Requirement: In accordance with 2 CFR section 200.320, a non-federal entity must have and use documented procurement procedures, consistent with the standards of 2 CFR section 200.317 through 200.320 for any method of procurement used for the acquisition of property or services required under a federal award or sub-award. Condition: High School for Recording Arts does not have documented procurement procedures that incorporate all the requirements of 2 CFR section 200.317 through 200.320. Context: This finding impacts the internal control for over compliance with the Uniform Guidance. Questioned Costs: None reported. Effect or Potential Effect: High School for Recording Arts is not in compliance with 2 CFR section 200.317 through 200.320. Cause: High School for Recording Arts has not adopted policies and procedures required by the Uniform Guidance. Recommendation: We recommend that High School for Recording Arts adopt a written procurement policy which includes all requirements of 2 CFR section 200.317 through 200.320.
Finding 2022-003
Criteria or Specific Requirement: Internal control that supports the Charter School's ability to maintain compliance with allowable cost and allowable activities compliance requirements. Condition: High School for Recording Arts lacked adequate internal controls to ensure only allowable costs and activities were charged to federal programs. Context: This finding impacts the internal control for over compliance with allowable cost and allowable activities compliance requirements. Questioned Costs: None reported. Effect or Potential Effect: High School for Recording Arts could charge unallowable costs and activities to federal programs. Cause: Unknown. Recommendation: We recommend that High School for Recording Arts improve internal control over allowable costs and activities compliance requirements to ensure only allowable items are charged to federal programs.
Finding 2022-002
Criteria or Specific Requirement: In accordance with 2 CFR section 200.320, a non-federal entity must have and use documented procurement procedures, consistent with the standards of 2 CFR section 200.317 through 200.320 for any method of procurement used for the acquisition of property or services required under a federal award or sub-award. Condition: High School for Recording Arts does not have documented procurement procedures that incorporate all the requirements of 2 CFR section 200.317 through 200.320. Context: This finding impacts the internal control for over compliance with the Uniform Guidance. Questioned Costs: None reported. Effect or Potential Effect: High School for Recording Arts is not in compliance with 2 CFR section 200.317 through 200.320. Cause: High School for Recording Arts has not adopted policies and procedures required by the Uniform Guidance. Recommendation: We recommend that High School for Recording Arts adopt a written procurement policy which includes all requirements of 2 CFR section 200.317 through 200.320.
Finding 2022-003
Criteria or Specific Requirement: Internal control that supports the Charter School's ability to maintain compliance with allowable cost and allowable activities compliance requirements. Condition: High School for Recording Arts lacked adequate internal controls to ensure only allowable costs and activities were charged to federal programs. Context: This finding impacts the internal control for over compliance with allowable cost and allowable activities compliance requirements. Questioned Costs: None reported. Effect or Potential Effect: High School for Recording Arts could charge unallowable costs and activities to federal programs. Cause: Unknown. Recommendation: We recommend that High School for Recording Arts improve internal control over allowable costs and activities compliance requirements to ensure only allowable items are charged to federal programs.
Finding 2022-002
Criteria or Specific Requirement: In accordance with 2 CFR section 200.320, a non-federal entity must have and use documented procurement procedures, consistent with the standards of 2 CFR section 200.317 through 200.320 for any method of procurement used for the acquisition of property or services required under a federal award or sub-award. Condition: High School for Recording Arts does not have documented procurement procedures that incorporate all the requirements of 2 CFR section 200.317 through 200.320. Context: This finding impacts the internal control for over compliance with the Uniform Guidance. Questioned Costs: None reported. Effect or Potential Effect: High School for Recording Arts is not in compliance with 2 CFR section 200.317 through 200.320. Cause: High School for Recording Arts has not adopted policies and procedures required by the Uniform Guidance. Recommendation: We recommend that High School for Recording Arts adopt a written procurement policy which includes all requirements of 2 CFR section 200.317 through 200.320.
Finding 2022-003
Criteria or Specific Requirement: Internal control that supports the Charter School's ability to maintain compliance with allowable cost and allowable activities compliance requirements. Condition: High School for Recording Arts lacked adequate internal controls to ensure only allowable costs and activities were charged to federal programs. Context: This finding impacts the internal control for over compliance with allowable cost and allowable activities compliance requirements. Questioned Costs: None reported. Effect or Potential Effect: High School for Recording Arts could charge unallowable costs and activities to federal programs. Cause: Unknown. Recommendation: We recommend that High School for Recording Arts improve internal control over allowable costs and activities compliance requirements to ensure only allowable items are charged to federal programs.
Finding 2022-002
Criteria or Specific Requirement: In accordance with 2 CFR section 200.320, a non-federal entity must have and use documented procurement procedures, consistent with the standards of 2 CFR section 200.317 through 200.320 for any method of procurement used for the acquisition of property or services required under a federal award or sub-award. Condition: High School for Recording Arts does not have documented procurement procedures that incorporate all the requirements of 2 CFR section 200.317 through 200.320. Context: This finding impacts the internal control for over compliance with the Uniform Guidance. Questioned Costs: None reported. Effect or Potential Effect: High School for Recording Arts is not in compliance with 2 CFR section 200.317 through 200.320. Cause: High School for Recording Arts has not adopted policies and procedures required by the Uniform Guidance. Recommendation: We recommend that High School for Recording Arts adopt a written procurement policy which includes all requirements of 2 CFR section 200.317 through 200.320.
Finding 2022-003
Criteria or Specific Requirement: Internal control that supports the Charter School's ability to maintain compliance with allowable cost and allowable activities compliance requirements. Condition: High School for Recording Arts lacked adequate internal controls to ensure only allowable costs and activities were charged to federal programs. Context: This finding impacts the internal control for over compliance with allowable cost and allowable activities compliance requirements. Questioned Costs: None reported. Effect or Potential Effect: High School for Recording Arts could charge unallowable costs and activities to federal programs. Cause: Unknown. Recommendation: We recommend that High School for Recording Arts improve internal control over allowable costs and activities compliance requirements to ensure only allowable items are charged to federal programs.