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.