FAC Explorer

Audit 50207

FY End
2022-06-30
Total Expended
$4.59M
Findings
4
Programs
14
Organization: Leupp Schools, Inc. (AZ)
Year: 2022 Accepted: 2023-03-30
Auditor: Heinfeld Meech & CO PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
51317 2022-001 Significant Deficiency Yes L
51318 2022-001 Significant Deficiency Yes L
627759 2022-001 Significant Deficiency Yes L
627760 2022-001 Significant Deficiency Yes L

Programs

ALN Program Spent Major Findings
15.042 Indian School Equalization $1.36M Yes 1
15.047 Indian Education Facilities, Operations, and Maintenance $1.05M Yes 1
15.046 Administrative Cost Grants for Indian Schools $533,777 - 0
15.043 Indian Child and Family Education $267,368 - 0
84.027 Special Education_grants to States $260,306 - 0
15.044 Indian Schools_student Transportation $230,381 - 0
84.010 Title I Grants to Local Educational Agencies $192,778 - 0
84.425 Covid-19 Education Stabilization Fund $149,072 - 0
10.555 National School Lunch Program $79,425 - 0
10.553 School Breakfast Program $45,028 - 0
84.377 School Improvement Grants $37,152 - 0
84.060 Indian Education_grants to Local Educational Agencies $29,030 - 0
84.336 Teacher Quality Partnership Grants $23,127 - 0
10.555 Covid-19 National School Lunch Program $8,242 - 0

Contacts

Name Title Type
W3W4L8C6EN76 Lolita Paddock Auditee
9286866211 Christopher W. Heinfeld, CPA Auditor
No contacts on file

Notes to SEFA

Title: Assistance Listing Numbers Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the federal grant activity of Leupp Schools, Inc. under programs of the federal government for the year ended June 30, 2022. The information in the 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. 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Any 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. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The program titles and Assistance Listing numbers were obtained from the federal or pass-through grantor or through sam.gov. If the three-digit Assistance Listing extension is unknown, there is a U followed by a two-digit number in the Assistance Listing extension to identify one or more Federal award lines from that program. The first Federal program with an unknown three-digit extension is indicated with U01 for all award lines associated with that program, the second is U02, etc.

Finding Details

Finding 2022-001
Finding Number: 2022-001 Repeat Finding: Yes, 2021-002 Program Names/Assistance Listing Titles: Indian School Equalization; Indian Education Facilities, Operations, and Maintenance Assistance Listing Numbers: 15.042; 15.047 Federal Award Numbers: A19AV00865 Questioned Costs: N/A Federal Agency: U.S. Department of the Interior Pass-Through Agency: Bureau of Indian Affairs Type of Finding: Noncompliance, Significant Deficiency Compliance Requirements: Reporting CRITERIA Per the grant agreement, the School is required to file SF-425 Quarterly Financial Statements (2 CFR Subpart D ?200.327). Furthermore, the reports should agree to the School?s supporting documentation for federal revenues. CONDITION The School did not meet its financial reporting obligations during the year. CAUSE The School did not have an adequate system in place to maintain compliance with these requirements EFFECT The School was not always in compliance with federal regulations and guidelines. Less than full compliance with these reporting requirements could potentially result in a reduction or discontinuation of program awards in the future. CONTEXT During our review of the School?s SF-425 reports, we noted the following: - The first quarter SF-425 report included $9,491 of non-federal revenues and $67 of nonfederal disbursements. - The second and third quarter SF-425 reports included $980 of non-federal revenues and $67 of non-federal disbursements. - The fourth quarter SF-425 report included $1,491 of non-federal revenues and $67 of non-federal disbursements. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION The School should implement standard procedures to ensure submission of accurate reports. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding 2022-001
Finding Number: 2022-001 Repeat Finding: Yes, 2021-002 Program Names/Assistance Listing Titles: Indian School Equalization; Indian Education Facilities, Operations, and Maintenance Assistance Listing Numbers: 15.042; 15.047 Federal Award Numbers: A19AV00865 Questioned Costs: N/A Federal Agency: U.S. Department of the Interior Pass-Through Agency: Bureau of Indian Affairs Type of Finding: Noncompliance, Significant Deficiency Compliance Requirements: Reporting CRITERIA Per the grant agreement, the School is required to file SF-425 Quarterly Financial Statements (2 CFR Subpart D ?200.327). Furthermore, the reports should agree to the School?s supporting documentation for federal revenues. CONDITION The School did not meet its financial reporting obligations during the year. CAUSE The School did not have an adequate system in place to maintain compliance with these requirements EFFECT The School was not always in compliance with federal regulations and guidelines. Less than full compliance with these reporting requirements could potentially result in a reduction or discontinuation of program awards in the future. CONTEXT During our review of the School?s SF-425 reports, we noted the following: - The first quarter SF-425 report included $9,491 of non-federal revenues and $67 of nonfederal disbursements. - The second and third quarter SF-425 reports included $980 of non-federal revenues and $67 of non-federal disbursements. - The fourth quarter SF-425 report included $1,491 of non-federal revenues and $67 of non-federal disbursements. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION The School should implement standard procedures to ensure submission of accurate reports. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding 2022-001
Finding Number: 2022-001 Repeat Finding: Yes, 2021-002 Program Names/Assistance Listing Titles: Indian School Equalization; Indian Education Facilities, Operations, and Maintenance Assistance Listing Numbers: 15.042; 15.047 Federal Award Numbers: A19AV00865 Questioned Costs: N/A Federal Agency: U.S. Department of the Interior Pass-Through Agency: Bureau of Indian Affairs Type of Finding: Noncompliance, Significant Deficiency Compliance Requirements: Reporting CRITERIA Per the grant agreement, the School is required to file SF-425 Quarterly Financial Statements (2 CFR Subpart D ?200.327). Furthermore, the reports should agree to the School?s supporting documentation for federal revenues. CONDITION The School did not meet its financial reporting obligations during the year. CAUSE The School did not have an adequate system in place to maintain compliance with these requirements EFFECT The School was not always in compliance with federal regulations and guidelines. Less than full compliance with these reporting requirements could potentially result in a reduction or discontinuation of program awards in the future. CONTEXT During our review of the School?s SF-425 reports, we noted the following: - The first quarter SF-425 report included $9,491 of non-federal revenues and $67 of nonfederal disbursements. - The second and third quarter SF-425 reports included $980 of non-federal revenues and $67 of non-federal disbursements. - The fourth quarter SF-425 report included $1,491 of non-federal revenues and $67 of non-federal disbursements. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION The School should implement standard procedures to ensure submission of accurate reports. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.
Finding 2022-001
Finding Number: 2022-001 Repeat Finding: Yes, 2021-002 Program Names/Assistance Listing Titles: Indian School Equalization; Indian Education Facilities, Operations, and Maintenance Assistance Listing Numbers: 15.042; 15.047 Federal Award Numbers: A19AV00865 Questioned Costs: N/A Federal Agency: U.S. Department of the Interior Pass-Through Agency: Bureau of Indian Affairs Type of Finding: Noncompliance, Significant Deficiency Compliance Requirements: Reporting CRITERIA Per the grant agreement, the School is required to file SF-425 Quarterly Financial Statements (2 CFR Subpart D ?200.327). Furthermore, the reports should agree to the School?s supporting documentation for federal revenues. CONDITION The School did not meet its financial reporting obligations during the year. CAUSE The School did not have an adequate system in place to maintain compliance with these requirements EFFECT The School was not always in compliance with federal regulations and guidelines. Less than full compliance with these reporting requirements could potentially result in a reduction or discontinuation of program awards in the future. CONTEXT During our review of the School?s SF-425 reports, we noted the following: - The first quarter SF-425 report included $9,491 of non-federal revenues and $67 of nonfederal disbursements. - The second and third quarter SF-425 reports included $980 of non-federal revenues and $67 of non-federal disbursements. - The fourth quarter SF-425 report included $1,491 of non-federal revenues and $67 of non-federal disbursements. The sample was not intended to be, and was not, a statistically valid sample. RECOMMENDATION The School should implement standard procedures to ensure submission of accurate reports. VIEWS OF RESPONSIBLE OFFICIALS See Corrective Action Plan.