Vision Ed, Inc.Non-Profit

Finding: 2024-001 – Untimely Submission of Data Collection form (Significant Deficiency and Compliance Finding) Agency: Department of Education ALN # and Title ALN #84.287 21St Century Comm Learning Centers Criteria: Per 2 CFR 200.512 Report Submission. (a)(1) the audit must be completed, and the Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday or federal holiday, the reporting package is due on the following next business day. Condition: In performing the audit for the current year, the filing is past the due date. The Organizations’ established controls for financial reporting, including the preparation of a complete and accurate schedule of federal awards (SEFA) and filing of the DCF were not adhered to, resulting in the late filings to DCF. Questioned Costs: None noted Effect: Per CFR 200.512, the auditor must report the following as an audit finding in a schedule of findings and questioned costs. The Organization is not in compliance with the Date Collection Form reporting deadline. Cause: The Director of Business Divya Mathur fell sick for a couple of weeks, during the last portion of the Audit, and there was a delay in responses to the Auditor to complete the Single Audit. Recommendation: We recommend that the Organization monitor compliance by following their established controls and processes to prepare and file an accurate SEFA by its due date. Management’s Corrective Action Plan: The Organization implemented on November 15, 2024, that all emails from the auditor should be cc-ed to all core employees, so that they can be responded to in a timely fashion to ensure this will not happen again and the Organization is confident that they will meet all deadlines in the future.

Finding: 2023-001 – Untimely Submission of Data Collection form (Significant Deficiency and Compliance Finding) Agency: Department of Education ALN # and Title ALN #84.287 21St Century Comm Learning Centers Criteria: Per 2 CFR 200.512 Report Submission. (a)(1) the audit must be completed, and the Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday or federal holiday, the reporting package is due on the following next business day. Condition: In performing the audit for the current year, the filing is past the due date. The Organizations’ established controls for financial reporting, including the preparation of a complete and accurate schedule of federal awards (SEFA) and filing of the DCF were not adhered to, resulting in the late filings to DCF. Questioned Costs: None noted Cause: The lack of submission was due to the organization’s staff being unable to provide the supporting documentation. This difficulty arose because the documents were disorganized during Vision Ed, Inc.'s office move from Manhattan to Brooklyn. Consequently, additional time was required to locate and organize the necessary files for the audit. Effect: Per CFR 200,512, the auditor must report the following as an audit finding in a schedule of findings and questioned costs. The Organization is not in compliance with the Date Collection Form reporting deadline. Management’s Response/Correction Action Plan: The late filing of the DCF was caused by disorganized documents during Vision Ed, Inc.'s office move from Manhattan to Brooklyn. Consequently, additional time was needed to locate and organize the necessary files for the audit, resulting in the backup documentation being unavailable for the audit process. To prevent this issue from recurring, we implemented new procedures in November 2023 and assigned Divya Mathur, Director of Business, to ensure proper and timely filing of documents. We are confident these measures will enable us to meet all future deadlines.

Finding: 2022-001 – Untimely Submission of Data Collection form (Significant Deficiency and Compliance Finding) Agency: Department of Education ALN # and Title ALN #84.287 21St Century Comm Learning Centers Criteria: Per 2 CFR 200.512 Report Submission. (a)(1) the audit must be completed, and the Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday or federal holiday, the reporting package is due on the following next business day. Condition: In performing the audit for the current year, the filing is past the due date. The Organizations’ established controls for financial reporting, including the preparation of a complete and accurate schedule of federal awards (SEFA) and filing of the DCF were not adhered to, resulting in the late filings to DCF. Questioned Costs: None noted Effect: Per CFR 200.512, the auditor must report the following as an audit finding in a schedule of findings and questioned costs. The Organization is not in compliance with the Date Collection Form reporting deadline. Cause: Lack of submission was due to the inability of the Organization’s staff to provide supporting documentation due to the Executive Director, the person responsible for filing the reports, having a family emergency and on leave during the year. Recommendation: We recommend that the Organization monitor compliance by following their established controls and processes to prepare and file an accurate SEFA by its due date. Management’s Corrective Action Plan: Management has indicated that they have put procedures in place at assure timely filing in the future.

Finding: 2020-001 ? Untimely Submission of Data Collection form (Significant Deficiency and Compliance Finding) Agency: Department of Education ALN # and Title ALN #84.287 21St Century Comm Learning Centers Criteria: Per 2 CFR 200.512 Report Submission. (a)(1) the audit must be completed, and the Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday or federal holiday, the reporting package is due on the following next business day. Condition: In performing the audit for the current year, the filing is past the due date. The Organizations? established controls for financial reporting, including the preparation of a complete and accurate schedule of federal awards (SEFA) and filing of the DCF were not adhered to, resulting in the late filings to DCF. Questioned Costs: None noted Effect: Per CFR 200,512, the auditor must report the following as an audit finding in a schedule of findings and questioned costs. The Organization is not in compliance with the Date Collection Form reporting deadline. Cause: Lack of submission was due to the inability of the Organization?s staff to provide supporting documentation due to COVID causing remote work and access to documents. Recommendation: We recommend that the Organization monitor compliance by following their established controls and processes to prepare and file an accurate SEFA by its due date. Management?s Corrective Action Plan: Management has indicated that they have put procedures in place at assure timely filing in the future.