EIN: 200683866
UEI: LE5RNMKFCLM1
Audited by: OLUGBENGA OLABINTAN, CPA
Oversight agency: 84 [Department of Education]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 11, 2024. 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 11, 2024 (723 days ago).
What is a management decision? →FAC accepted this audit on September 6, 2024 — management decision was due March 6, 2025.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
FAC accepted this audit on May 1, 2022 — management decision was due November 1, 2022.
The School transferred salary expenses from Fund 10 to Fund 20 and charged $200,000 of salary expenses to the Education and Stabilization Funds (CARES) Grant. There is no evidence that the salary expenses directly address preparedness and response to the COVID-19 pandemic situation as is the requirement of the grant. We questioned $200,000 because the expenditures were not in compliance with grant requirements. Cause: The School was unaware of the allowable expense requirements for this grant, as described in the grant?s compliance supplement, resulting in these unallowable expenditures charged to the grant. Effect: The grant was overcharged with non allowable expenses. Questioned Costs: $200,000 Context: The instance of non compliance is considered to be non-systematic and the result of improper understanding of the requirements of this new grant. Recommendations: Management should establish procedures and controls to ensure that grant compliance requirements are carefully reviewed and understood prior to submitting expenditures for reimbursement.
Show full finding ▾Hide full finding ▴Item #2021-003 ? Expenses Charged to the Education and Stabilization Funds (CARES) Grant are Not in Compliance with the Grant Agreement Criteria: The grant calls for allowable expenses to directly address preparedness and response to the COVID-19 pandemic situation. Condition: The School transferred salary expenses from Fund 10 to Fund 20 and charged $200,000 of salary expenses to the Education and Stabilization Funds (CARES) Grant. There is no evidence that the salary expenses directly address preparedness and response to the COVID-19 pandemic situation as is the requirement of the grant. We questioned $200,000 because the expenditures were not in compliance with grant requirements. Cause: The School was unaware of the allowable expense requirements for this grant, as described in the grant?s compliance supplement, resulting in these unallowable expenditures charged to the grant. Effect: The grant was overcharged with non allowable expenses. Questioned Costs: $200,000 Context: The instance of non compliance is considered to be non-systematic and the result of improper understanding of the requirements of this new grant. Recommendations: Management should establish procedures and controls to ensure that grant compliance requirements are carefully reviewed and understood prior to submitting expenditures for reimbursement.
Responsible Official's Response and Corrective Action Planned: The School Business Administrator does not agree with this finding. The CARES Grant was written with 2 teachers (?Teachers will provide supplemental learning opportunities (both in person and virtually when necessary), including small group lessons and 1:1 tutoring. These opportunities will seek to support students with IEPs and ELLs.?) and a Director of Operations (?The newly created Director of Operations position will play a large role in ensuring a safe and smooth reopening of the schools, focusing on compliance and safety.?) and approved by the State. Two (2) teachers and a Director of Operations was charged to the grant as written and approved by the State.
FAC accepted this audit on February 2, 2021 — management decision was due August 2, 2021.
FAC accepted this audit on April 29, 2020 — management decision was due October 29, 2020.
FAC accepted this audit on June 2, 2019 — management decision was due December 2, 2019.
FAC accepted this audit on November 21, 2017 — management decision was due May 21, 2018.
FAC accepted this audit on December 4, 2016 — management decision was due June 4, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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