FAC Explorer

Audit 43577

FY End
2022-06-30
Total Expended
$4.31M
Findings
2
Programs
10
Organization: C.s. Lewis Academy (UT)
Year: 2022 Accepted: 2023-02-07
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
49968 2022-001 Material Weakness - L
626410 2022-001 Material Weakness - L

Programs

ALN Program Spent Major Findings
10.766 Community Facilities Loans and Grants $3.48M Yes 1
10.555 National School Lunch Program $186,819 - 0
84.425 Education Stabilization Fund $169,697 - 0
10.553 School Breakfast Program $85,814 - 0
84.010 Title I Grants to Local Educational Agencies $79,812 - 0
84.027 Special Education_grants to States $52,822 - 0
84.424 Title IV Student Support and Academic Enrichment Program $10,000 - 0
84.367 Title Iia Improving Teacher Quality 212ft $8,992 - 0
84.031 Title Iiia-Strengthening Institutions $6,891 - 0
84.173 Special Education_preschool Grants $0 - 0

Contacts

Name Title Type
N8YHPCQ66FJ6 Diane Nelson Auditee
8013803207 Paul Skeen Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activityof the C.S. Lewis Academy (the Organization) under programs of the federal government for the year endedJune 30, 2022. The information is presented in accordance with the requirements of Title 2 U.S. Code of FederalRegulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for FederalAwards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the C.S.Lewis Academy, it is not intended to and does not present the financial position, changes in net position, orchange in fund balance of C.S. Lewis Academy. Expenditures reported in the schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. No federal financial assistance has been provided to a subrecipient. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
U.S. Department of Agriculture, Federal Financial Assistance Listing #10.766 Community Facilities Loans and Grants Compliance Requirements Material Weakness in Internal Control Over Compliance and Noncompliance Criteria: C.S. Lewis Academy should have policies and procedures in place to ensure audited financial statements and budgetary information are submitted annually to the USDA. Condition: In connection with the audit procedures performed, it was noted that the required reports were not submitted to the USDA. C.S. Lewis Academy?s system of internal control did not include procedures related to reporting to the USDA. Cause: C.S. Lewis Academy was unaware of the requirement to provide the required reports to the USDA. Effect: The School is not in compliance with USDA loan requirements. Questioned Costs: None reported Context: In connection with the audit procedures performed, it was noted that the required reports were not submitted to the USDA. Repeat Finding from Prior Years: No Recommendation: C.S. Lewis Academy should submit the required audited financial statements and budgetary information to the USDA. Views of Responsible Officials: Management agrees with this finding.
Finding 2022-001
U.S. Department of Agriculture, Federal Financial Assistance Listing #10.766 Community Facilities Loans and Grants Compliance Requirements Material Weakness in Internal Control Over Compliance and Noncompliance Criteria: C.S. Lewis Academy should have policies and procedures in place to ensure audited financial statements and budgetary information are submitted annually to the USDA. Condition: In connection with the audit procedures performed, it was noted that the required reports were not submitted to the USDA. C.S. Lewis Academy?s system of internal control did not include procedures related to reporting to the USDA. Cause: C.S. Lewis Academy was unaware of the requirement to provide the required reports to the USDA. Effect: The School is not in compliance with USDA loan requirements. Questioned Costs: None reported Context: In connection with the audit procedures performed, it was noted that the required reports were not submitted to the USDA. Repeat Finding from Prior Years: No Recommendation: C.S. Lewis Academy should submit the required audited financial statements and budgetary information to the USDA. Views of Responsible Officials: Management agrees with this finding.