FAC Explorer

Audit 402006

FY End
2025-06-30
Total Expended
$917,785
Findings
1
Programs
10
Organization: Academia Cesar Chavez (MN)
Year: 2025 Accepted: 2026-05-21
Auditor: THOMAS & COMPANY CPA PA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1215409 2025-003 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $242,403 Yes 0
10.553 SCHOOL BREAKFAST PROGRAM $120,533 Yes 1
84.365 ENGLISH LANGUAGE ACQUISITION STATE GRANTS $51,135 Yes 0
84.027 SPECIAL EDUCATION GRANTS TO STATES $33,430 Yes 0
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $32,745 Yes 0
10.555 NATIONAL SCHOOL LUNCH PROGRAM $23,509 Yes 0
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $19,287 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $11,125 Yes 0
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $8,341 Yes 0
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $2,915 Yes 0

Contacts

Name Title Type
ZB57GCJ93NL8 Katie Avina Auditee
6517782940 Roby Thomas Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Academias La Paz under programs of the federal government for the year ended June 30, 2025. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations CFR 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 Academias La Paz, it is not intended to and does not present the financial position, changes in position, or cash flows of Academias La Paz.
Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance for all awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Academias La Paz does not charge indirect costs to its federal programs, however if they were to charge indirect costs, they would use the indirect cost rate provided to them by the Minnesota Department of Education (the pass-through entity) rather than use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance.
Academias La Paz did not pass any federal awards through to subrecipients.

Finding Details

Finding 2025-003
2025-003 - Late Submission of Single Audit Report to the Federal Audit Clearinghouse Type of Finding: Other Finding Criteria: 2 CFR 200.512(a) requires auditees to submit the reporting package and data collection form to the Federal Audit Clearinghouse within 9 months of the fiscal year-end or 30 days after receipt of the auditor’s report, whichever is earlier. Condition: The School did not submit its FY 2025 Single Audit report to the Federal Audit Clearinghouse within the required timeframe. Effect: Noncompliance with federal reporting requirements, resulting in the audit information not being available in the public federal database as required. Cause: The delay in submitting the report to the FAC was due to the School’s failure to provide the required documentation and information to the auditor within the prescribed timeframe. Repeat Finding: No Recommendation: We recommend that the School establish a formal process to ensure that all required documentation and information are provided to the auditor within the prescribed timeframe, facilitating the timely submission of the Single Audit report to the FAC.