FAC Explorer

Audit 52821

FY End
2022-12-31
Total Expended
$4.33M
Findings
4
Programs
2
Organization: Metropolitan Learning Institute, Inc. (NY)
Year: 2022 Accepted: 2023-09-27
Auditor: Andrew Pieri CPA PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
47181 2022-001 Material Weakness Yes L
47182 2022-001 Material Weakness Yes L
623623 2022-001 Material Weakness Yes L
623624 2022-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
84.063 Federal Pell Grant Program $2.97M Yes 0
84.425 Education Stabilization Fund $1.22M Yes 1

Contacts

Name Title Type
MJ9ZZ4JXDM16 Boris Davydov Auditee
7188970482 Andrew Pieri Auditor
No contacts on file

Notes to SEFA

Title: REMAINING NOTES Accounting Policies: Note 1 - Basis of Presentation The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Metropolitan Learning Institute, Inc. ("the School") under programs of the federal government for the year ended December 31, 2021. The information in this Schedule is presented in accordance with 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 portion of the operations of the School, it is not intended to and does not present the financial position, changes in net assets or cash flows of the School.Note 2 - Summary of Significant Accounting PoliciesExpenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Note 4 - Non-Cash AwardsThe School did not have any non-cash awards for the year ended December 31, 2022.Note 5 - SubrecipientsThere were no payments made to subrecipients for federal awards during the year ended December 31, 2022. Note 6 - Major Program and ClusterAs defined in the Uniform Guidance, the Student Financial Assistance Programs are considered to be a cluster and accordingly, have been classified as one program for testing purposes. The Student Financial Assistance Cluster and the Education Stabilization Fund have been defined as major programs.

Finding Details

Finding 2022-001
FINDING: 2022-001 Quarterly and Annual Reporting Federal Agency / Federal Program: U.S. Department of Education / Education Stabilization Fund Subject: Reporting (L) CFDA Number: 84.425 Questioned Costs: N/A Type of Finding: Material Noncompliance, Material Weakness Internal Control Perspective Information: Repeat finding: Yes Criteria There are three components to reporting for HEERF: 1) public reporting on the (a)(1) Student Aid Portion; 2) public reporting on the (a)(1) Institutional Portion (a)(2) and (a)(3) subprograms (Quarterly Reporting Form), as applicable; and 3) the annual report. Condition The School did not upload the correct quarterly reports on its websites for Quarters 2,3 and 4 for the student and institutional portions. In addition, the School only uploaded the first quarter report for the institutional portion and quarters one through three for the student portion. The quarterly reports uploaded included incorrect information for quarters 1 and 3. The 2022 annual report total expenditures did not match the School?s records. In addition, the School did not provide the support documentation for all components in the annual report. Cause The cause was due to an error by the staff. Effect Incorrect quarterly and annual reporting. Recommendation The School should amend the quarterly and annual reports and provide the support documentation for all the components in the annual report. Views of Responsible Officials The School will train and or hire a professional to perform the reporting in a timely and correct manner.
Finding 2022-001
FINDING: 2022-001 Quarterly and Annual Reporting Federal Agency / Federal Program: U.S. Department of Education / Education Stabilization Fund Subject: Reporting (L) CFDA Number: 84.425 Questioned Costs: N/A Type of Finding: Material Noncompliance, Material Weakness Internal Control Perspective Information: Repeat finding: Yes Criteria There are three components to reporting for HEERF: 1) public reporting on the (a)(1) Student Aid Portion; 2) public reporting on the (a)(1) Institutional Portion (a)(2) and (a)(3) subprograms (Quarterly Reporting Form), as applicable; and 3) the annual report. Condition The School did not upload the correct quarterly reports on its websites for Quarters 2,3 and 4 for the student and institutional portions. In addition, the School only uploaded the first quarter report for the institutional portion and quarters one through three for the student portion. The quarterly reports uploaded included incorrect information for quarters 1 and 3. The 2022 annual report total expenditures did not match the School?s records. In addition, the School did not provide the support documentation for all components in the annual report. Cause The cause was due to an error by the staff. Effect Incorrect quarterly and annual reporting. Recommendation The School should amend the quarterly and annual reports and provide the support documentation for all the components in the annual report. Views of Responsible Officials The School will train and or hire a professional to perform the reporting in a timely and correct manner.
Finding 2022-001
FINDING: 2022-001 Quarterly and Annual Reporting Federal Agency / Federal Program: U.S. Department of Education / Education Stabilization Fund Subject: Reporting (L) CFDA Number: 84.425 Questioned Costs: N/A Type of Finding: Material Noncompliance, Material Weakness Internal Control Perspective Information: Repeat finding: Yes Criteria There are three components to reporting for HEERF: 1) public reporting on the (a)(1) Student Aid Portion; 2) public reporting on the (a)(1) Institutional Portion (a)(2) and (a)(3) subprograms (Quarterly Reporting Form), as applicable; and 3) the annual report. Condition The School did not upload the correct quarterly reports on its websites for Quarters 2,3 and 4 for the student and institutional portions. In addition, the School only uploaded the first quarter report for the institutional portion and quarters one through three for the student portion. The quarterly reports uploaded included incorrect information for quarters 1 and 3. The 2022 annual report total expenditures did not match the School?s records. In addition, the School did not provide the support documentation for all components in the annual report. Cause The cause was due to an error by the staff. Effect Incorrect quarterly and annual reporting. Recommendation The School should amend the quarterly and annual reports and provide the support documentation for all the components in the annual report. Views of Responsible Officials The School will train and or hire a professional to perform the reporting in a timely and correct manner.
Finding 2022-001
FINDING: 2022-001 Quarterly and Annual Reporting Federal Agency / Federal Program: U.S. Department of Education / Education Stabilization Fund Subject: Reporting (L) CFDA Number: 84.425 Questioned Costs: N/A Type of Finding: Material Noncompliance, Material Weakness Internal Control Perspective Information: Repeat finding: Yes Criteria There are three components to reporting for HEERF: 1) public reporting on the (a)(1) Student Aid Portion; 2) public reporting on the (a)(1) Institutional Portion (a)(2) and (a)(3) subprograms (Quarterly Reporting Form), as applicable; and 3) the annual report. Condition The School did not upload the correct quarterly reports on its websites for Quarters 2,3 and 4 for the student and institutional portions. In addition, the School only uploaded the first quarter report for the institutional portion and quarters one through three for the student portion. The quarterly reports uploaded included incorrect information for quarters 1 and 3. The 2022 annual report total expenditures did not match the School?s records. In addition, the School did not provide the support documentation for all components in the annual report. Cause The cause was due to an error by the staff. Effect Incorrect quarterly and annual reporting. Recommendation The School should amend the quarterly and annual reports and provide the support documentation for all the components in the annual report. Views of Responsible Officials The School will train and or hire a professional to perform the reporting in a timely and correct manner.