Finding 1175352 (2024-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2026-02-25
Audit: 389061
Organization: Breakthrough Charter School (AL)

AI Summary

  • Core Issue: The Data Collection Form for FY 2024 was not submitted on time due to weak internal controls over financial reporting.
  • Impacted Requirements: This issue repeats findings from previous years, indicating ongoing non-compliance with filing deadlines set by the Federal Audit Clearinghouse.
  • Recommended Follow-Up: Implement stronger internal controls to ensure timely submission of the Data Collection Form in the future.

Finding Text

Finding Type: Other Matter Criteria - Management is responsible for establishing and maintaining effective internal controls and for the fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America. (This is a repeat of prior year findings 2022-01 and 2023-001). Condition - The Data Collection Form for the year ended September 30, 2024 was not filed with the Federal Audit Clearinghouse within nine months after year end. Cause - The late filing resulted from a lack of internal controls over Federal financial reporting. Effect - The Data Collection Form for the year ended September 30, 2024 was not filed with the Federal Audit Clearinghouse within nine months after year end. Recommendation - We recommend that the School should implement controls to complete the timely submission of the Data Collection Form. Management response - See corrective action plan provided by the Head of School.

Corrective Action Plan

Implementation of plan of action - Management will work with the auditors for timely completion of the audit and filing of the Data Collection Form. Implementation date - Anticipated completion February 28, 2026. Persons responsible for the implementation - The Board of Directors and Head of School.

Categories

Reporting

Other Findings in this Audit

  • 1175353 2024-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.425 EDUCATION STABILIZATION FUND $574,475
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $236,896
10.555 NATIONAL SCHOOL LUNCH PROGRAM $209,336
84.282 CHARTER SCHOOLS $132,262
10.553 SCHOOL BREAKFAST PROGRAM $102,290
84.027 SPECIAL EDUCATION GRANTS TO STATES $56,513
84.367 SUPPORTING EFFECTIVE INSTRUCTION STATE GRANTS (FORMERLY IMPROVING TEACHER QUALITY STATE GRANTS) $55,117
84.424 STUDENT SUPPORT AND ACADEMIC ENRICHMENT PROGRAM $10,000
84.358 RURAL EDUCATION $4,009
10.574 TEAM NUTRITION GRANTS $1,730