FAC Explorer

Audit 7387

FY End
2023-06-30
Total Expended
$1.27M
Findings
6
Programs
9
Organization: Generacion Floreciente (UT)
Year: 2023 Accepted: 2023-12-19
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
5561 2023-001 Material Weakness - L
5562 2023-001 Material Weakness - L
5563 2023-001 Material Weakness - L
582003 2023-001 Material Weakness - L
582004 2023-001 Material Weakness - L
582005 2023-001 Material Weakness - L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $406,498 Yes 1
10.555 National School Lunch Program $292,628 - 0
84.010 Title I Grants to Local Educational Agencies $149,636 - 0
10.553 School Breakfast Program $113,607 - 0
84.027 Special Education_grants to States $110,876 - 0
84.365 English Language Acquisition State Grants $25,998 - 0
84.424 Student Support and Academic Enrichment Program $19,923 - 0
84.367 Improving Teacher Quality State Grants $16,337 - 0
84.173 Special Education_preschool Grants $3,423 - 0

Contacts

Name Title Type
JF86FHV8YUK5 Eulogio Alejandre Auditee
3853338230 Paul Skeen Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: 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 School has not elected to use the 10% de minimis cost rate. The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of the Generacion Floreciente dba Esperanza Elementary (the School) under programs of the federal government for the year ended June 30, 2023. The information 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 Generacion Floreciente dba Esperanza Elementary, it is not intended to and does not present the financial position, changes in net position, or changes in fund balance of Generacion Floreciente dba Esperanza Elementary.
Title: Summary of Significant Accounting Policies Accounting Policies: 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 School has not elected to use the 10% de minimis cost rate. 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.
Title: Indirect Cost Rate Accounting Policies: 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 School has not elected to use the 10% de minimis cost rate. The School has not elected to use the 10% de minimis cost rate.

Finding Details

Finding 2023-001
U.S. Department of Education, Utah State Office of Education, Federal Financial Assistance Listing 84.425C and 84.425D, S425C210031, S425D210032, S425U210032 Reporting Material Weakness in Internal Control over Compliance and Compliance Criteria: Generacion Floreciente dba Esperanza Elementary should have polices and procedures in place to ensure that the required annual performance report is be prepared accurately before submission to the State. Condition: In connection with the audit procedures performed, it was noted that Generacion Floreciente dba Esperanza Elementary under reported ESSER expenditures for FTEs supported by ESSER funds, over reported the number of specific FTE equivalent positions supported with ESSER funds, and under reported the total number of full-time equivalent employees. Cause: Generacion Floreciente dba Esperanza Elementary did not properly review their records to determine the correct amount of ESSER expenditures, number of specific positions supported with ESSER funds, and total number of full-time equivalent positions during the required reporting period in accordance with the instructions provided by the State of Utah. Effect: Generacion Floreciente dba Esperanza Elementary is not in compliance with 84.425 Education Stabilization Funds Reporting requirements. Questioned Costs: None reported Context: In connection with the audit procedures performed, it was noted that the required annual performance report did not report program expenditures correctly. Repeat Finding from Prior Year: No Recommendation: Generacion Floreciente dba Esperanza Elementary should contact the State of Utah and report the correct program expenditures. Views of Responsible Officials: Management agrees with this finding.
Finding 2023-001
U.S. Department of Education, Utah State Office of Education, Federal Financial Assistance Listing 84.425C and 84.425D, S425C210031, S425D210032, S425U210032 Reporting Material Weakness in Internal Control over Compliance and Compliance Criteria: Generacion Floreciente dba Esperanza Elementary should have polices and procedures in place to ensure that the required annual performance report is be prepared accurately before submission to the State. Condition: In connection with the audit procedures performed, it was noted that Generacion Floreciente dba Esperanza Elementary under reported ESSER expenditures for FTEs supported by ESSER funds, over reported the number of specific FTE equivalent positions supported with ESSER funds, and under reported the total number of full-time equivalent employees. Cause: Generacion Floreciente dba Esperanza Elementary did not properly review their records to determine the correct amount of ESSER expenditures, number of specific positions supported with ESSER funds, and total number of full-time equivalent positions during the required reporting period in accordance with the instructions provided by the State of Utah. Effect: Generacion Floreciente dba Esperanza Elementary is not in compliance with 84.425 Education Stabilization Funds Reporting requirements. Questioned Costs: None reported Context: In connection with the audit procedures performed, it was noted that the required annual performance report did not report program expenditures correctly. Repeat Finding from Prior Year: No Recommendation: Generacion Floreciente dba Esperanza Elementary should contact the State of Utah and report the correct program expenditures. Views of Responsible Officials: Management agrees with this finding.
Finding 2023-001
U.S. Department of Education, Utah State Office of Education, Federal Financial Assistance Listing 84.425C and 84.425D, S425C210031, S425D210032, S425U210032 Reporting Material Weakness in Internal Control over Compliance and Compliance Criteria: Generacion Floreciente dba Esperanza Elementary should have polices and procedures in place to ensure that the required annual performance report is be prepared accurately before submission to the State. Condition: In connection with the audit procedures performed, it was noted that Generacion Floreciente dba Esperanza Elementary under reported ESSER expenditures for FTEs supported by ESSER funds, over reported the number of specific FTE equivalent positions supported with ESSER funds, and under reported the total number of full-time equivalent employees. Cause: Generacion Floreciente dba Esperanza Elementary did not properly review their records to determine the correct amount of ESSER expenditures, number of specific positions supported with ESSER funds, and total number of full-time equivalent positions during the required reporting period in accordance with the instructions provided by the State of Utah. Effect: Generacion Floreciente dba Esperanza Elementary is not in compliance with 84.425 Education Stabilization Funds Reporting requirements. Questioned Costs: None reported Context: In connection with the audit procedures performed, it was noted that the required annual performance report did not report program expenditures correctly. Repeat Finding from Prior Year: No Recommendation: Generacion Floreciente dba Esperanza Elementary should contact the State of Utah and report the correct program expenditures. Views of Responsible Officials: Management agrees with this finding.
Finding 2023-001
U.S. Department of Education, Utah State Office of Education, Federal Financial Assistance Listing 84.425C and 84.425D, S425C210031, S425D210032, S425U210032 Reporting Material Weakness in Internal Control over Compliance and Compliance Criteria: Generacion Floreciente dba Esperanza Elementary should have polices and procedures in place to ensure that the required annual performance report is be prepared accurately before submission to the State. Condition: In connection with the audit procedures performed, it was noted that Generacion Floreciente dba Esperanza Elementary under reported ESSER expenditures for FTEs supported by ESSER funds, over reported the number of specific FTE equivalent positions supported with ESSER funds, and under reported the total number of full-time equivalent employees. Cause: Generacion Floreciente dba Esperanza Elementary did not properly review their records to determine the correct amount of ESSER expenditures, number of specific positions supported with ESSER funds, and total number of full-time equivalent positions during the required reporting period in accordance with the instructions provided by the State of Utah. Effect: Generacion Floreciente dba Esperanza Elementary is not in compliance with 84.425 Education Stabilization Funds Reporting requirements. Questioned Costs: None reported Context: In connection with the audit procedures performed, it was noted that the required annual performance report did not report program expenditures correctly. Repeat Finding from Prior Year: No Recommendation: Generacion Floreciente dba Esperanza Elementary should contact the State of Utah and report the correct program expenditures. Views of Responsible Officials: Management agrees with this finding.
Finding 2023-001
U.S. Department of Education, Utah State Office of Education, Federal Financial Assistance Listing 84.425C and 84.425D, S425C210031, S425D210032, S425U210032 Reporting Material Weakness in Internal Control over Compliance and Compliance Criteria: Generacion Floreciente dba Esperanza Elementary should have polices and procedures in place to ensure that the required annual performance report is be prepared accurately before submission to the State. Condition: In connection with the audit procedures performed, it was noted that Generacion Floreciente dba Esperanza Elementary under reported ESSER expenditures for FTEs supported by ESSER funds, over reported the number of specific FTE equivalent positions supported with ESSER funds, and under reported the total number of full-time equivalent employees. Cause: Generacion Floreciente dba Esperanza Elementary did not properly review their records to determine the correct amount of ESSER expenditures, number of specific positions supported with ESSER funds, and total number of full-time equivalent positions during the required reporting period in accordance with the instructions provided by the State of Utah. Effect: Generacion Floreciente dba Esperanza Elementary is not in compliance with 84.425 Education Stabilization Funds Reporting requirements. Questioned Costs: None reported Context: In connection with the audit procedures performed, it was noted that the required annual performance report did not report program expenditures correctly. Repeat Finding from Prior Year: No Recommendation: Generacion Floreciente dba Esperanza Elementary should contact the State of Utah and report the correct program expenditures. Views of Responsible Officials: Management agrees with this finding.
Finding 2023-001
U.S. Department of Education, Utah State Office of Education, Federal Financial Assistance Listing 84.425C and 84.425D, S425C210031, S425D210032, S425U210032 Reporting Material Weakness in Internal Control over Compliance and Compliance Criteria: Generacion Floreciente dba Esperanza Elementary should have polices and procedures in place to ensure that the required annual performance report is be prepared accurately before submission to the State. Condition: In connection with the audit procedures performed, it was noted that Generacion Floreciente dba Esperanza Elementary under reported ESSER expenditures for FTEs supported by ESSER funds, over reported the number of specific FTE equivalent positions supported with ESSER funds, and under reported the total number of full-time equivalent employees. Cause: Generacion Floreciente dba Esperanza Elementary did not properly review their records to determine the correct amount of ESSER expenditures, number of specific positions supported with ESSER funds, and total number of full-time equivalent positions during the required reporting period in accordance with the instructions provided by the State of Utah. Effect: Generacion Floreciente dba Esperanza Elementary is not in compliance with 84.425 Education Stabilization Funds Reporting requirements. Questioned Costs: None reported Context: In connection with the audit procedures performed, it was noted that the required annual performance report did not report program expenditures correctly. Repeat Finding from Prior Year: No Recommendation: Generacion Floreciente dba Esperanza Elementary should contact the State of Utah and report the correct program expenditures. Views of Responsible Officials: Management agrees with this finding.