FAC Explorer

Finding 1213851 (2025-001)

Material Weakness Repeat Finding
Requirement
I
Questioned Costs
-
Year
2025
Accepted
2026-05-06
Audit: 400694
Organization: Philips Academy Charter School of Paterson (NJ)
Auditor: SCOTT J LOEFFLER CPA LLC

AI Summary

  • Answer: The school lacked the required SOC 1 Type II Report for the audit.
  • Trend: This indicates a recurring issue with missing documentation during audits.
  • List: Follow up to ensure the school obtains the SOC 1 Type II Report for future audits.

Finding Text

Organization Controls (SOC) 1 Type II Report, therefore, the school did not have this document available for my audit of the Child Nutrition Cluster as required by the bid and contract specifications

Corrective Action Plan

The Charter School will require the Food Service

Categories

Procurement, Suspension & Debarment School Nutrition Programs

Other Findings in this Audit

  • 1213848 2025-001
    Material Weakness Repeat
  • 1213849 2025-001
    Material Weakness Repeat
  • 1213850 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.553 SCHOOL BREAKFAST PROGRAM $320,279
84.027 SPECIAL EDUCATION GRANTS TO STATES $137,535
84.010 TITLE I GRANTS TO LOCAL EDUCATIONAL AGENCIES $75,000
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $24,223
10.555 NATIONAL SCHOOL LUNCH PROGRAM $8,941
84.173 SPECIAL EDUCATION PRESCHOOL GRANTS $4,214
10.646 SUMMER ELECTRONIC BENEFIT TRANSFER PROGRAM FOR CHILDREN $322