Entheos Academy

2023-001 U.S. Department of Education, Utah State Office of Education, Federal Financial Assistance Listing 84.425C and 84.425D, S425C210031, S425D210032, S425U210032 Reporting Material Weakness in Internal Control over Compliance and Compliance Criteria: Entheos Academy should have policies and procedures in place to ensure that the required annual performance report is be prepared accurately before submission to the State. Condition: In connection with the audit procedures performed, it was noted that Entheos Academy reported ESSER expenditures and number of specific positions supported with ESSER funds on ESSER funds outside of the required reporting period. Cause: Entheos Academy did not properly review their records to determine the correct amount of ESSER expenditures and number of specific positions supported with ESSER funds for ESSER funds received during the required reporting period in accordance with the instructions provided by the State of Utah. Effect: Entheos Academy is not in compliance with 84.425 Education Stabilization Funds Reporting requirements. Questioned Costs: None reported Context: In connection with the audit procedures performed, it was noted that the required annual performance report did not report program expenditures correctly. Repeat Finding from Prior Year: No Recommendation: Entheos Academy should contact the State of Utah and report the correct program expenditures. Views of Responsible Officials: Management agrees with this finding.