Finding 4939 (2023-001)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2023-12-18
Audit: 7186
Organization: Entheos Academy (UT)
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: Entheos Academy failed to accurately report ESSER expenditures and positions supported by ESSER funds within the required timeframe.
  • Impacted Requirements: This oversight violates compliance criteria under the 84.425 Education Stabilization Funds Reporting.
  • Recommended Follow-Up: Entheos Academy should reach out to the State of Utah to correct the reported program expenditures.

Finding Text

2023-001 U.S. Department of Education, Utah State Office of Education, Federal Financial Assistance Listing 84.425C and 84.425D, S425C210031, S425D210032, S425U210032 Reporting Material Weakness in Internal Control over Compliance and Compliance Criteria: Entheos Academy should have policies and procedures in place to ensure that the required annual performance report is be prepared accurately before submission to the State. Condition: In connection with the audit procedures performed, it was noted that Entheos Academy reported ESSER expenditures and number of specific positions supported with ESSER funds on ESSER funds outside of the required reporting period. Cause: Entheos Academy did not properly review their records to determine the correct amount of ESSER expenditures and number of specific positions supported with ESSER funds for ESSER funds received during the required reporting period in accordance with the instructions provided by the State of Utah. Effect: Entheos 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: Entheos Academy should contact the State of Utah and report the correct program expenditures. Views of Responsible Officials: Management agrees with this finding.

Corrective Action Plan

Finding 2023-001 Finding Summary: Entheos Academy is required to submit an annual performance report to the State of Utah detailing GEER and ESSER expenditures by subgrant fund, expenditure category, object code, number of specific positions supported with GEER and ESSER funds, allocation of GEER and ESSER funds and criteria used and number of full-time equivalent positions for all GEER & ESSER funds received from the USBE during the period of July 1, 2021 to June 30, 2022. Entheos Academy ESSER expenditures and number of specific positions supported with ESSER funds for funds received outside of the required reporting period. Responsible Individuals: Brian Cates, Business Manager and Ester Blackwell Executive Director Corrective Action Plan: Management will provide the USBE with the correct ESSER expenditures and number of specific positions supported with ESSER funds for the correct reporting period. Anticipated Completion Date: Ongoing Anticipated Completion Date: Management will ensure all necessary corrective action plan items are in place by the end of the next reporting period.

Categories

Material Weakness Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 4940 2023-001
    Material Weakness
  • 4941 2023-001
    Material Weakness
  • 581381 2023-001
    Material Weakness
  • 581382 2023-001
    Material Weakness
  • 581383 2023-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $678,915
84.425 Education Stabilization Fund $650,919
84.010 Title I Grants to Local Educational Agencies $184,029
84.027 Special Education_grants to States $169,852
84.367 Improving Teacher Quality State Grants $24,420
84.365 English Language Acquisition State Grants $22,327
84.424 Student Support and Academic Enrichment Program $12,926
84.173 Special Education_preschool Grants $3,263