EIN: 201734414
UEI: P3BDEKZYJ546
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 16, 2021. 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 November 16, 2021 (1743 days ago).
What is a management decision? →As of the date of this report, the Organization is late with its submission of the single audit report. Cause: The Organization did not have an adequate internal control system and procedures in place to ensure timely completion and submission of required single audit. According to the management, the Organization provided the reason why the 2019 audit was not complete was mainly due to the unprecedented circumstances caused by Covid-19 pandemic which severely impacted their ability to complete the audit of the financial statements for the year ended December 31, 2019 in a timely manner. The Organization focused their efforts on remaining open to provide meals to kids at the same time they had reduced staff as a result. Due to threats caused by COVID-19, many of their key staff discontinued and elected to file unemployment benefits. In addition, the controller was new to the organization and was still learning the various programs to help the organization continue their operation. Effect: The Organization exposes itself to the risk of granting agencies withholding funding for not completing and submitting the required Single Audit Report in a timely manner. Recommendation: As of the date of this audit report, the Organization did not complete the Single Audit for 2018. The Single Audit for 2019 is late. We request the Organization to introduce additional controls to ensure annual single audits are completed as required in a timely manner. We recommend program management be more diligent in following its procedures and internal controls related to contracts in order to ensure compliance with Federal requirements. Views of Responsible Officials: The Organization concurs with the finding and has introduced additional procedures in place as outlined in the Corrective Action Plan to ensure compliance with the requirements.
Show full finding ▾Hide full finding ▴Finding 2019-002: Submission of Single Audit Federal Agency:U.S. Department of Agriculture pass through CA Department of Education and AZ Department of Education CFDA Number: 10.558, 10.559 Federal Program: Child and Adult Care Food Program, Summer Food Service Program Requirement: Reporting-Single Audit Report Year:2019 Type of Finding: Material Noncompliance and Material Weakness Criteria: PART 200 - Uniform Administrative Requirements, Cost Principles, And Audit Requirements For Federal Awards Subpart F - Audit Requirements. (a) Audit required. A non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. Part 200 - Uniform Administrative Requirements, Cost Principles, And Audit Requirements For Federal Awards. 2 CFR ? 200.512 - Report submission, states in part: (a) General (1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), 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 the next business day. The Organization received communication from Health and Nutrition Services Division indicating that the Organization had federal fund expenditures of $750,000 or more during the 2019 Fiscal Year and is required to complete and submit a Single Audit Reporting Package (SARP) to the Arizona Department of Education (ADE). As of March 1, 2021, the SARP has not been received by ADE. Failure to submit the Single Audit Report may result in the Learning Enrichment After-school program (LEAP) being placed on hold and their federal reimbursements being withheld. Condition: As of the date of this report, the Organization is late with its submission of the single audit report. Cause: The Organization did not have an adequate internal control system and procedures in place to ensure timely completion and submission of required single audit. According to the management, the Organization provided the reason why the 2019 audit was not complete was mainly due to the unprecedented circumstances caused by Covid-19 pandemic which severely impacted their ability to complete the audit of the financial statements for the year ended December 31, 2019 in a timely manner. The Organization focused their efforts on remaining open to provide meals to kids at the same time they had reduced staff as a result. Due to threats caused by COVID-19, many of their key staff discontinued and elected to file unemployment benefits. In addition, the controller was new to the organization and was still learning the various programs to help the organization continue their operation. Effect: The Organization exposes itself to the risk of granting agencies withholding funding for not completing and submitting the required Single Audit Report in a timely manner. Recommendation: As of the date of this audit report, the Organization did not complete the Single Audit for 2018. The Single Audit for 2019 is late. We request the Organization to introduce additional controls to ensure annual single audits are completed as required in a timely manner. We recommend program management be more diligent in following its procedures and internal controls related to contracts in order to ensure compliance with Federal requirements. Views of Responsible Officials: The Organization concurs with the finding and has introduced additional procedures in place as outlined in the Corrective Action Plan to ensure compliance with the requirements.
Learning Enrichment After-school Program, Inc. Corrective Action Plan For the One Year Period Ended December 31, 2019 Audit Firm: Ranjeet Koirala CPA PC Audit Period: January 1, 2019 ? December 31, 2019 Audit Finding: Finding 2019-001: Material Audit Adjustments Management?s Comments on Findings and Recommendation: We concur with the auditor's findings and identification of material weakness in our internal controls. Management?s Corrective Action Plan: We have introduced additional controls and procedures in place to ensure all transactions are properly identified and recorded in a timely manner. Employee / Division Responsible for Execution: Controller Timeline and Estimated Completion Date: Effective Immediately Audit Finding: Finding 2019-002: Submission of Single Audit Management?s Comments on Findings and Recommendation: We concur with the auditor's findings and identification of material weakness in our internal controls. Management?s Corrective Action Plan: We are aware of completing Single Audit within the allowable time frame. The reason why the 2019 audit was not completed on time was mainly due to the Covid-19 pandemic. We focused our efforts on remaining open to provide meals to kids but we had to reduce staffing as a result. Many of our previous staff had the opportunity to come back once things settled, however, they elected to collect unemployment benefits. In addition, the controller was new to the organization and was still learning the various programs so the audit was not at the forefront of our minds at the time. We are also in the process of completing the 2018 Single Audit. We have introduced additional controls and procedures in place to ensure annual single audits are completed as required in a timely manner. Employee / Division Responsible for Execution: Executive Director, Treasurer Timeline and Estimated Completion Date: Effective Immediately
FAC accepted this audit on September 23, 2018 — management decision was due March 23, 2019.
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