EIN: 130429660
UEI: LBUNANLH3C48
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 8, 2022. 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 September 8, 2022 (1446 days ago).
What is a management decision? →Finding 2021-001 - COVID-19 Higher Education Emergency Relief Fund (HEERF) ReportingFederal Agency: Department of EducationProgram: Education Stabilization Fund, HEERF ? Student Portion- (84.425E), HEERF ? Institutional Portion (84.425F)CriteriaThere are three components to reporting for HEERF: 1) public reporting on the Student Aid Portion; 2) public reporting on the Institutional Portion and 3) the annual report.Condition/Context:We noted the following deficiencies in the required public reporting for HEERF and the annual report:1) Student Aid Portion - the Academy expended funding for HEERF I and II together and reported such amounts collectively which was permissible. However, the Academy reported the amount expended for HEERF III combined with HEERF I and II when HEERF III should have been reported separately. In addition, we noted that the student counts for HEERF III reporting were inaccurately reported resulting in 15 students being double counted.2) Institutional Portion - We reviewed the one report completed during fiscal year 2021 for the period ended June 30, 2021. Such report is required to have been posted 10 days after the quarter ended June 30, 2021 and marked final. We were unable to determine whether such report was posted 10 days after the quarter ended June 30, 2021 nor whether it was marked final as the Academy?s website does not retain historical information and subsequent postings are overridden. Once we informed Management of the missing report, the results for the quarter ended June 30, 2021 were posted.3) Annual Reporting - We reviewed the first annual report required for the period March 13, 2020 to December 31, 2020 which showed that 211 students received HEERF funding. However, we were provided support for only 203 students as having received funding thereby reflecting inconsistency in the number of students reported as having received HEERF funding.Questioned CostsNone noted.EffectThe Academy did not adhere to certain HEERF reporting requirements. Federal oversight agencies, including the US Department of Education, depend on accurate reports to measure program results.CauseManagement misinterpreted certain HEERF reporting requirements.Repeat findingThis is not a repeat finding.RecommendationWe recommend the Academy establish timetables and designate responsible parties to complete and review the required reports, to allow for the Academy to identify and comply with all reporting requirements.Views of responsible officials and planned corrective actionsWe agree with the recommendation and will complete the corrective actions necessary or reach out to the U.S. Department of Education for further clarification. Our planned corrective actions are outlined in the Corrective Action Plan attached to this report.
Show full finding ▾Hide full finding ▴Finding 2021-001 - COVID-19 Higher Education Emergency Relief Fund (HEERF) ReportingFederal Agency: Department of EducationProgram: Education Stabilization Fund, HEERF ? Student Portion- (84.425E), HEERF ? Institutional Portion (84.425F)CriteriaThere are three components to reporting for HEERF: 1) public reporting on the Student Aid Portion; 2) public reporting on the Institutional Portion and 3) the annual report.Condition/Context:We noted the following deficiencies in the required public reporting for HEERF and the annual report:1) Student Aid Portion - the Academy expended funding for HEERF I and II together and reported such amounts collectively which was permissible. However, the Academy reported the amount expended for HEERF III combined with HEERF I and II when HEERF III should have been reported separately. In addition, we noted that the student counts for HEERF III reporting were inaccurately reported resulting in 15 students being double counted.2) Institutional Portion - We reviewed the one report completed during fiscal year 2021 for the period ended June 30, 2021. Such report is required to have been posted 10 days after the quarter ended June 30, 2021 and marked final. We were unable to determine whether such report was posted 10 days after the quarter ended June 30, 2021 nor whether it was marked final as the Academy?s website does not retain historical information and subsequent postings are overridden. Once we informed Management of the missing report, the results for the quarter ended June 30, 2021 were posted.3) Annual Reporting - We reviewed the first annual report required for the period March 13, 2020 to December 31, 2020 which showed that 211 students received HEERF funding. However, we were provided support for only 203 students as having received funding thereby reflecting inconsistency in the number of students reported as having received HEERF funding.Questioned CostsNone noted.EffectThe Academy did not adhere to certain HEERF reporting requirements. Federal oversight agencies, including the US Department of Education, depend on accurate reports to measure program results.CauseManagement misinterpreted certain HEERF reporting requirements.Repeat findingThis is not a repeat finding.RecommendationWe recommend the Academy establish timetables and designate responsible parties to complete and review the required reports, to allow for the Academy to identify and comply with all reporting requirements.Views of responsible officials and planned corrective actionsWe agree with the recommendation and will complete the corrective actions necessary or reach out to the U.S. Department of Education for further clarification. Our planned corrective actions are outlined in the Corrective Action Plan attached to this report.
Corrective Action PlanName of Provider: American Academy of Dramatic ArtsFiscal Year: August 31, 2021Finding 2021-001 ? COVID-19 Higher Education Emergency Relief Fund (HEERF) ReportingStudent Aid PortionHEERF quarterly information was reported on a cumulative basis rather than for a specific quarter. Original student counts for just the HEERF IIIreporting was double counted by accident by 15 students. There was no impact to the actual number of students who received funds nor did thiseffect that the full funds were utilized for the students in this immaterial finding.Reason: Management misinterpreted the new and constantly changing HEERF reporting requirements.Corrective Action: The Report for HEERF III funding was updated on the Academy?s website with the adjusted number of students for the quarterending September 30, 2021.Persons Responsible: Joel BlochAnticipated completion date: CompletedInstitutional PortionInstitutional quarterly reporting for the period ended June 30, 2021 was marked as final and posted to the Academy?s website on June 30, 2021.During the audit, the institutional portion reporting was no longer viewable on the Academy?s website. Updates to the website caused prior reportsto be overridden with the most recent instead of keeping historical information but all reporting was complete and posted within the deadlines.Reason: The Academy?s new announcement area on the website implemented during COVID does not retain historical information.Corrective Action: The historical reports were re-posted to the website. The reporting will remain on the website for the required time period as prescribed by the Department of Education.Persons Responsible: Joel BlochAnticipated completion date: CompletedAnnual ReportingAnnual reporting submitted to the Department of Education and viewable on the Education Stabilization Fund website for the period endedDecember 31, 2020 incorrectly reports the amount of students receiving aid as 211, while the Academy reported 203.Reason: All reporting on the website and the excel files used for the backup documentation with the detail by student and summarized included203 students so not clear how the annual reporting shows 211 students, There was no impact to the actual number of students to receive funds orthe full funds be utilized for the students.Corrective Action: Management will attempt to connect with the Department of Education to try to correct the number of students listed butunsure if a change can be made. There was no impact to the actual number of students who received funds nor did this effect that the full fundswere utilized for the students in this immaterial finding.Persons Responsible: Joel BlochAnticipated completion date: to be determined if anything can be adjusted or even needs to be changed.
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