EIN: 060883604
UEI: J1PMKPB4HNN5
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 7, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by October 7, 2026 (40 days from today).
What is a management decision? →During our testing, we noted LEARN did not have adequate documentation of internal controls designed to ensure vendors were not suspended or debarred. Questioned Costs: None Context: During our testing, it was noted that the LEARN did not have a formal policy for verification that an entity with which LEARN plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Cause: LEARN did not perform a formal documented review to ensure they were not suspended or debarred. Effect: There were no instances found that a suspended or debarred entity was paid with federal awards. Repeat Finding: No Recommendation: We recommend LEARN enhance controls to ensure an adequate review process for reviewing potential contractors on whether they are not suspended or debarred prior to services being rendered. Views of Responsible Officials: Management has agreed with this finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Education Federal Program Name: Magnet School Assistance Program Assistance Listing Number: 84.165A Federal Award Identification Number and Year: S165A220028 (2022) and S165A240052 (2024) Award Period: October 1, 2024 through September 30, 2029 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of suspension, and debarment. Condition: During our testing, we noted LEARN did not have adequate documentation of internal controls designed to ensure vendors were not suspended or debarred. Questioned Costs: None Context: During our testing, it was noted that the LEARN did not have a formal policy for verification that an entity with which LEARN plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Cause: LEARN did not perform a formal documented review to ensure they were not suspended or debarred. Effect: There were no instances found that a suspended or debarred entity was paid with federal awards. Repeat Finding: No Recommendation: We recommend LEARN enhance controls to ensure an adequate review process for reviewing potential contractors on whether they are not suspended or debarred prior to services being rendered. Views of Responsible Officials: Management has agreed with this finding.
Major Federal Programs Significant Deficiency in Internal Control over Compliance and Other Matter Description of Finding During our testing, we noted LEARN did not have adequate documentation of internal controls designed to ensure vendors were not suspended or debarred. Statement of Concurrence or NonConcurrence Management agrees with this finding. Our corrective action plan is detailed below. Corrective Action Management has initiated corrective measures to strengthen internal controls over compliance. LEARN reviewed the existing procedure which outlines the steps to review vendor suspension/disbarment. The Business Office communicated the procedure to all staff with responsibilities for creating purchase orders. In addition, the Business Office reviewed all existing purchase orders over $20k and reviewed those vendors for suspension/disbarment. See attached for LEARN’s purchasing policy and the related procedure document. Name of Contact Person Mike Belden, CFO Projected Completion Date June 30, 2026
FAC accepted this audit on November 14, 2019 — management decision was due May 14, 2020.
Finding No. 2019-001 Procurement and Suspension and Debarment Program All Federal Programs Criteria LEARN must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Condition LEARN?s procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned Costs None noted. Context LEARN was aware of the details surrounding the new procurement standards. However, these details were not implemented in the policy by the effective date of July 1, 2018. Effect With the absence of a compliance policy, LEARN is at risk for noncompliance as it relates to federal procurement. Cause LEARN was unaware of the details surrounding the new procurement standards. Recommendation We recommend that LEARN review its formal procurement policies and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials and Planned Corrective Actions Management agrees with this finding. A draft of the policy including the new procurement standards is in process and will be presented to LEARN?s Board of Directors for approval by December 31, 2019.
Show full finding ▾Hide full finding ▴Finding No. 2019-001 Procurement and Suspension and Debarment Program All Federal Programs Criteria LEARN must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance. Condition LEARN?s procurement standards do not include the essential elements as outlined in 2 CFR sections 200.318 through 200.326. Questioned Costs None noted. Context LEARN was aware of the details surrounding the new procurement standards. However, these details were not implemented in the policy by the effective date of July 1, 2018. Effect With the absence of a compliance policy, LEARN is at risk for noncompliance as it relates to federal procurement. Cause LEARN was unaware of the details surrounding the new procurement standards. Recommendation We recommend that LEARN review its formal procurement policies and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Views of Responsible Officials and Planned Corrective Actions Management agrees with this finding. A draft of the policy including the new procurement standards is in process and will be presented to LEARN?s Board of Directors for approval by December 31, 2019.
FINDING 2019-001 Procurement and Suspension and Debarment Corrective Action Planned The new Uniform Guidance Procurement Standards became effective for LEARN on July 1, 2018 which require additional information to be incorporated into LEARN's existing procurement policy. LEARN is in the process of enhancing existing policies and will present an updated draft to the Executive Committee/Board of Directors in November/December with a final approval anticipated for December. Person Responsible for Corrective Action Mike Belden Anticipated Completion Date December 31, 2019
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