FAC Explorer

Finding 586583 (2023-004)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-01-25
Audit: 13766
Organization: Mater Academy of Nevada (NV)
Auditor: Rubinbrown LLP

AI Summary

  • Core Issue: The School lacks a formal written process for reviewing the Schedule of Expenditures of Federal Awards (SEFA), which is required for compliance.
  • Impacted Requirements: This deficiency violates the Uniform Guidance in 2 CFR Section 200.303, risking inaccuracies in expenditure reporting.
  • Recommended Follow-Up: Develop and implement a documented review process for the SEFA, ensuring timely resolution of any identified issues.

Finding Text

2023 -004 Review And Approval Of The Schedule Of Expenditures Of Federal Awards (SEFA) – Significant Deficiency Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e. auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The School should have a written process in place to perform a review of the SEFA, to include evidence of the resolution of variances, as well as a process to document the overall review and approval to ensure proper presentation, completeness, and accuracy of the SEFA. Condition: During the course of the audit, the engagement team noted a review process of the SEFA had been implemented during 2023. However, there was no formal written review process. Cause: The entity does not have a written process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval. Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA. Questioned Costs: Not applicable. Context: Not applicable. Identification As A Repeat Finding: Yes. Recommendation: The School should develop a written consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner. View Of Responsible Officials: While there was a review of the SEFA, the documentation of said review did not occur properly. Management has put in place a process to document preparation/review of the SEFA evidenced by signature and date.

Categories

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 10114 2023-004
    Significant Deficiency Repeat
  • 10115 2023-004
    Significant Deficiency Repeat
  • 10116 2023-004
    Significant Deficiency Repeat
  • 10117 2023-004
    Significant Deficiency Repeat
  • 10118 2023-004
    Significant Deficiency Repeat
  • 10119 2023-004
    Significant Deficiency Repeat
  • 10120 2023-004
    Significant Deficiency Repeat
  • 10121 2023-004
    Significant Deficiency Repeat
  • 10122 2023-004
    Significant Deficiency Repeat
  • 10123 2023-004
    Significant Deficiency Repeat
  • 10124 2023-004
    Significant Deficiency Repeat
  • 10125 2023-004
    Significant Deficiency Repeat
  • 10126 2023-004
    Significant Deficiency Repeat
  • 10127 2023-004
    Significant Deficiency Repeat
  • 10128 2023-004
    Significant Deficiency Repeat
  • 10129 2023-004
    Significant Deficiency Repeat
  • 10130 2023-004
    Significant Deficiency Repeat
  • 10131 2023-004
    Significant Deficiency Repeat
  • 10132 2023-004
    Significant Deficiency Repeat
  • 10133 2023-004
    Significant Deficiency Repeat
  • 10134 2023-004
    Significant Deficiency Repeat
  • 10135 2023-004
    Significant Deficiency Repeat
  • 10136 2023-004
    Significant Deficiency Repeat
  • 10137 2023-004
    Significant Deficiency Repeat
  • 10138 2023-004
    Significant Deficiency Repeat
  • 10139 2023-004
    Significant Deficiency Repeat
  • 10140 2023-004
    Significant Deficiency Repeat
  • 10141 2023-004
    Significant Deficiency Repeat
  • 10142 2023-004
    Significant Deficiency Repeat
  • 10143 2023-005
    Significant Deficiency
  • 10144 2023-005
    Significant Deficiency
  • 10145 2023-005
    Significant Deficiency
  • 10146 2023-005
    Significant Deficiency
  • 10147 2023-005
    Significant Deficiency
  • 10148 2023-005
    Significant Deficiency
  • 10149 2023-005
    Significant Deficiency
  • 10150 2023-005
    Significant Deficiency
  • 10151 2023-005
    Significant Deficiency
  • 10152 2023-005
    Significant Deficiency
  • 10153 2023-005
    Significant Deficiency
  • 10154 2023-005
    Significant Deficiency
  • 10155 2023-005
    Significant Deficiency
  • 10156 2023-005
    Significant Deficiency
  • 586556 2023-004
    Significant Deficiency Repeat
  • 586557 2023-004
    Significant Deficiency Repeat
  • 586558 2023-004
    Significant Deficiency Repeat
  • 586559 2023-004
    Significant Deficiency Repeat
  • 586560 2023-004
    Significant Deficiency Repeat
  • 586561 2023-004
    Significant Deficiency Repeat
  • 586562 2023-004
    Significant Deficiency Repeat
  • 586563 2023-004
    Significant Deficiency Repeat
  • 586564 2023-004
    Significant Deficiency Repeat
  • 586565 2023-004
    Significant Deficiency Repeat
  • 586566 2023-004
    Significant Deficiency Repeat
  • 586567 2023-004
    Significant Deficiency Repeat
  • 586568 2023-004
    Significant Deficiency Repeat
  • 586569 2023-004
    Significant Deficiency Repeat
  • 586570 2023-004
    Significant Deficiency Repeat
  • 586571 2023-004
    Significant Deficiency Repeat
  • 586572 2023-004
    Significant Deficiency Repeat
  • 586573 2023-004
    Significant Deficiency Repeat
  • 586574 2023-004
    Significant Deficiency Repeat
  • 586575 2023-004
    Significant Deficiency Repeat
  • 586576 2023-004
    Significant Deficiency Repeat
  • 586577 2023-004
    Significant Deficiency Repeat
  • 586578 2023-004
    Significant Deficiency Repeat
  • 586579 2023-004
    Significant Deficiency Repeat
  • 586580 2023-004
    Significant Deficiency Repeat
  • 586581 2023-004
    Significant Deficiency Repeat
  • 586582 2023-004
    Significant Deficiency Repeat
  • 586584 2023-004
    Significant Deficiency Repeat
  • 586585 2023-005
    Significant Deficiency
  • 586586 2023-005
    Significant Deficiency
  • 586587 2023-005
    Significant Deficiency
  • 586588 2023-005
    Significant Deficiency
  • 586589 2023-005
    Significant Deficiency
  • 586590 2023-005
    Significant Deficiency
  • 586591 2023-005
    Significant Deficiency
  • 586592 2023-005
    Significant Deficiency
  • 586593 2023-005
    Significant Deficiency
  • 586594 2023-005
    Significant Deficiency
  • 586595 2023-005
    Significant Deficiency
  • 586596 2023-005
    Significant Deficiency
  • 586597 2023-005
    Significant Deficiency
  • 586598 2023-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.555 National School Lunch Program $1.67M
84.287 Twenty-First Century Community Learning Centers $1.27M
21.027 Coronavirus State and Local Fiscal Recovery Funds $890,075
10.553 School Breakfast Program $762,717
84.367 Improving Teacher Quality State Grants $656,502
84.282 Charter Schools $517,309
84.010 Title I Grants to Local Educational Agencies $273,983
84.365 English Language Acquisition State Grants $235,056
10.565 Commodity Supplemental Food Program $178,723
84.424 Student Support and Academic Enrichment Program $150,549
84.027 Special Education_grants to States $55,625
84.196 Education for Homeless Children and Youth $7,112
94.243 Advancing Wellness and Resiliency in Education (project Aware) $2,850
84.425 Education Stabilization Fund $494