Finding 50418 (2022-001)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-01-25
Audit: 43486
Organization: Soldier Hollow Charter School (UT)
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: Soldier Hollow Charter School failed to submit required financial reports to the USDA, indicating a material weakness in internal controls.
  • Impacted Requirements: The school did not have policies to ensure compliance with USDA reporting obligations.
  • Recommended Follow-Up: Implement procedures to ensure timely submission of audited financial statements and budgetary information to the USDA.

Finding Text

2022-001 U.S. Department of Agriculture, Federal Financial Assistance Listing 10.766 Community Facilities Loans and Grants Reporting Material Weakness in Internal Control over Compliance and Compliance Criteria: Soldier Hollow Charter School should have policies and procedures in place to ensure audited financial statements and budgetary information are submitted annually to the USDA. Condition: In connection with the audit procedures performed, it was noted that the required reports were not submitted to the USDA. Soldier Hollow Charter School?s system of internal control did not include procedures related to reporting to the USDA. Cause: Soldier Hollow Charter School was unaware of the requirement to provide the required reports to the USDA. Effect: The School is not in compliance with USDA loan requirements. Questioned Costs: None reported Context: In connection with the audit procedures performed, it was noted that the required reports were not submitted to the USDA. Repeat Finding from Prior Year: No Recommendation: Soldier Hollow Charter School should submit the required audited financial statements and budgetary information to the USDA. Views of Responsible Officials: Management agrees with this finding.

Corrective Action Plan

Finding 2022-001 Finding Summary: Soldier Hollow Charter School is required to submit annual financial statements and the proposed budget to the USDA. These items were not provided to the USDA by June 30, 2022. Responsible Individuals: Jamie Bennion, Director and Rich Eccles, Business Manager Corrective Action Plan: Management will provide a copy of the audited financial statements and copy of the proposed budget to USDA annually. Anticipated Completion Date: Ongoing Anticipated Completion Date: Management will ensure all necessary corrective action plan items are in place by the end of 2022.

Categories

Material Weakness Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 626860 2022-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.766 Community Facilities Loans and Grants $5.47M
84.425 Covid-19 Elementary and Secondary School Education Relief III $74,769
84.027 Special Education_grants to States $57,578
84.358 Rural Education Achievement Program $43,156
84.425 Covid-19 Governors Emergency Education Relief $20,000
84.010 Title I Grants to Local Educational Agencies $9,626
84.424 Title IV Student Support and Academic Enrichment $9,268
84.367 Title Iia Improving Teacher Quality 212ft $4,339
84.173 Special Education_preschool Grants $1,841