FAC Explorer

Audit 8962

FY End
2023-06-30
Total Expended
$814,770
Findings
2
Programs
5
Organization: Utah Connections Academy (UT)
Year: 2023 Accepted: 2024-01-01
Auditor: Eide Bailly LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
6947 2023-001 Significant Deficiency - L
583389 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
84.425 Education Stabilization Fund $457,704 Yes 1
84.010 Title I Grants to Local Educational Agencies $149,657 - 0
84.027 Special Education_grants to States $23,735 - 0
84.367 Improving Teacher Quality State Grants $19,730 - 0
84.173 Special Education_preschool Grants $3,185 - 0

Contacts

Name Title Type
PQFDDRM4AEX3 Megan Holston Auditee
4438500869 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 Utah Connections Academy (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 Utah Connections Academy, it is not intended to and does not present the financial position, changes in net position, or changes in fund balance of Utah Connections Academy.
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 84.425U, S425U210032 Reporting Significant Deficiency in Internal Control over Compliance and Compliance Criteria: Utah Connections Academy should have policies and procedures in place to ensure that the required annual performance reporting package submitted to the Utah State Board of Education (USBE) is accurately prepared before submission to the State. Condition: In connection with the audit procedures performed, it was noted that Utah Connections Academy reported incorrect amounts of ESSER II and ESSER III expenditures. Cause: Utah Connections Academy reported the School’s accrual based expenditures for the reporting period; however the annual performance reporting package instructions indicated respondents should report expenditures reimbursed by the USBE during the reporting period. Effect: Utah Connections Academy did not submit an accurate reporting package to the USBE. Questioned Costs: None reported Context: In connection with the audit procedures performed, it was noted that the required annual performance reporting package did not report program expenditures correctly. Repeat Finding from Prior Year: No Recommendation: Utah Connections Academy should contact the State of Utah and report the correct program expenditures. Views of Responsible Officials: Utah Connections Academy has contacted the USBE to correct the reported ESSER II and ESSER III program expenditures for the impacted reporting period. The USBE indicated that the ESSER II and ESSER III program expenditures for the period had been previously corrected prior to the USBE’s annual performance reporting submission to the U.S. Department of Education. Moving forward, management will implement a second-level review of the annual performance reporting package submissions to USBE.
Finding 2023-001
U.S. Department of Education, Utah State Office of Education, Federal Financial Assistance Listing 84.425U, S425U210032 Reporting Significant Deficiency in Internal Control over Compliance and Compliance Criteria: Utah Connections Academy should have policies and procedures in place to ensure that the required annual performance reporting package submitted to the Utah State Board of Education (USBE) is accurately prepared before submission to the State. Condition: In connection with the audit procedures performed, it was noted that Utah Connections Academy reported incorrect amounts of ESSER II and ESSER III expenditures. Cause: Utah Connections Academy reported the School’s accrual based expenditures for the reporting period; however the annual performance reporting package instructions indicated respondents should report expenditures reimbursed by the USBE during the reporting period. Effect: Utah Connections Academy did not submit an accurate reporting package to the USBE. Questioned Costs: None reported Context: In connection with the audit procedures performed, it was noted that the required annual performance reporting package did not report program expenditures correctly. Repeat Finding from Prior Year: No Recommendation: Utah Connections Academy should contact the State of Utah and report the correct program expenditures. Views of Responsible Officials: Utah Connections Academy has contacted the USBE to correct the reported ESSER II and ESSER III program expenditures for the impacted reporting period. The USBE indicated that the ESSER II and ESSER III program expenditures for the period had been previously corrected prior to the USBE’s annual performance reporting submission to the U.S. Department of Education. Moving forward, management will implement a second-level review of the annual performance reporting package submissions to USBE.