Finding 1089908 (2024-001)

U.S. Department of Education, Utah State Office of Education, Federal Financial Assistance Listing 84.425D, S425U210032 Reporting Material Weakness in Internal Control over Compliance and Compliance Criteria: North Davis Preparatory Academy should have policies and procedures in place to ensure that the required annual performance report is prepared accurately before submission to the State. Condition: In connection with the audit procedures performed, it was noted that North Davis Preparatory Academy reported incorrect amounts of all ESSER expenditures by specific positions and incorrect number of full-time equivalent positions supported with ESSER funds. Cause: North Davis Preparatory Academy did not properly review their records to determine the correct amount of all ESSER expenditures by specific positions and the number of full-time equivalent positions supported with ESSER funds. Effect: North Davis Preparatory Academy 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: North Davis Preparatory Academy should contact the State of Utah and report the correct amount of all ESSER expenditures by specific positions and the number of full time equivalent positions supported with ESSER Funds. Views of Responsible Officials: Management agrees with this finding and notes that the State of Utah has been contacted and the error already corrected.