Finding 41669 (2022-003)

Material Weakness
Requirement
AB
Questioned Costs
-
Year
2022
Accepted
2023-03-28
Audit: 40106
Organization: High School for Recording Arts (MN)
Auditor: Bergankdv LTD

AI Summary

  • Core Issue: High School for Recording Arts lacks adequate internal controls for ensuring compliance with allowable costs and activities for federal programs.
  • Impacted Requirements: This finding affects the school's ability to maintain compliance with federal regulations regarding allowable costs.
  • Recommended Follow-Up: Improve internal controls to ensure only allowable costs and activities are charged to federal programs.

Finding Text

Criteria or Specific Requirement: Internal control that supports the Charter School's ability to maintain compliance with allowable cost and allowable activities compliance requirements. Condition: High School for Recording Arts lacked adequate internal controls to ensure only allowable costs and activities were charged to federal programs. Context: This finding impacts the internal control for over compliance with allowable cost and allowable activities compliance requirements. Questioned Costs: None reported. Effect or Potential Effect: High School for Recording Arts could charge unallowable costs and activities to federal programs. Cause: Unknown. Recommendation: We recommend that High School for Recording Arts improve internal control over allowable costs and activities compliance requirements to ensure only allowable items are charged to federal programs.

Corrective Action Plan

CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding High School for Recording Arts agrees with the finding and will improve internal controls over allowable cost and allowable activities compliance requirements to ensure only allowable costs and activities are charged to federal programs. 3. Official Responsible for Ensuring CAP The Executive Director and Director of Operations are responsible for ensuring corrective action of the deficiency. 4. Planned Completion Date for CAP The planned completion date for the CAP is June 30, 2023. 5. Plan to Monitor Completion of CAP The School Board Chair will be monitoring this CAP.

Categories

Allowable Costs / Cost Principles

Other Findings in this Audit

  • 41668 2022-002
    Material Weakness Repeat
  • 41670 2022-002
    Material Weakness Repeat
  • 41671 2022-003
    Material Weakness
  • 41672 2022-002
    Material Weakness Repeat
  • 41673 2022-003
    Material Weakness
  • 41674 2022-002
    Material Weakness Repeat
  • 41675 2022-003
    Material Weakness
  • 41676 2022-002
    Material Weakness Repeat
  • 41677 2022-003
    Material Weakness
  • 41678 2022-002
    Material Weakness Repeat
  • 41679 2022-003
    Material Weakness
  • 618110 2022-002
    Material Weakness Repeat
  • 618111 2022-003
    Material Weakness
  • 618112 2022-002
    Material Weakness Repeat
  • 618113 2022-003
    Material Weakness
  • 618114 2022-002
    Material Weakness Repeat
  • 618115 2022-003
    Material Weakness
  • 618116 2022-002
    Material Weakness Repeat
  • 618117 2022-003
    Material Weakness
  • 618118 2022-002
    Material Weakness Repeat
  • 618119 2022-003
    Material Weakness
  • 618120 2022-002
    Material Weakness Repeat
  • 618121 2022-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.425 Covid - Education Stabilization Fund (esser Ii) $248,625
84.425 Covid - Education Stabilization Fund (esser Iii) $214,296
93.558 Temporary Assistance for Needy Families $167,919
84.010 Title I Grants to Local Educational Agencies $120,273
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $94,613
84.027 Special Education_grants to States $92,721
84.425 Covid - Education Stabilization Fund - Arp Homeless II $23,614
84.425 Covid - Education Stabilization Fund (esser III Learning Loss) $22,204
10.555 National School Lunch Program $22,014
84.196 Education for Homeless Children and Youth $20,478
84.425 Covid - Education Stabilization Fund (geer) $18,795
84.425 Covid - Education Stabilization Fund (esser) $12,371
10.555 Supply Chain Assisstance $10,266
84.367 Improving Teacher Quality State Grants $10,250
84.186 Title IV Part A - Safe Drug Free Schools $10,000
10.555 Commodities $8,394
21.027 Covid - Coronavirus State and Local Fiscal Recovery Funds $3,087
10.553 School Breakfast Program $3,069
10.559 Summer Food Service Program for Children $1,638