EIN: 208961429
UEI: NJNXCM5CKKZ6
Audited by: HLB Gravier
Oversight agency: 84 [Department of Education]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 25, 2026. 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 July 25, 2026 (36 days ago).
What is a management decision? →FAC accepted this audit on February 25, 2025 — management decision was due August 25, 2025.
FAC accepted this audit on February 26, 2024 — management decision was due August 26, 2024.
FAC accepted this audit on March 26, 2023 — management decision was due September 26, 2023.
While the Organization did use purchase orders consistently on all purchases tested, we noted one instance where the purchase order was issued after the purchase was made. Cause: The Organization?s policy regarding purchases orders were not followed for one purchase tested. Effect: Although not noted in any of the items tested, failure to follow the Organization?s policy may lead to unauthorized or improper purchases. Recommendation: We recommend that the Organization adhere to the purchase order policy and provide additional training and oversight as necessary.
Show full finding ▾Hide full finding ▴A. Internal Control: ML ? 2022-01 Purchase Orders Criteria: The Organization?s financial policies and procedures require that for most purchases, a purchase order be made and approved by the appropriate level of management before the order is placed with a vendor. Only certain purchases such as utilities are exempt from this requirement. Condition: While the Organization did use purchase orders consistently on all purchases tested, we noted one instance where the purchase order was issued after the purchase was made. Cause: The Organization?s policy regarding purchases orders were not followed for one purchase tested. Effect: Although not noted in any of the items tested, failure to follow the Organization?s policy may lead to unauthorized or improper purchases. Recommendation: We recommend that the Organization adhere to the purchase order policy and provide additional training and oversight as necessary.
" The National Ben Gamla Charter School Foundation, Inc. March 21, 2023 HLB Gravier, LLP 396 Alhambra Circle, Suite 900 Coral Gables, Florida 33134 RE: MANAGEMENT?S RESPONSE TO AUDITOR?S RECOMMENDATION The following is management?s response to your recommendations: ML-2022-01 Purchase Orders Recommendation We recommend that the Organization adhere to the purchase order policy and provide additional training and oversight as necessary. Management Response A grant funds procedure manual and a helps website were created to assist the schools in adhering to policies and procedures. Staff training was provided to all the schools, and the documentation and videos are available to all of them as well through the helps website. Sincerely, Ana M. Martinez Authorized Signer The National Ben Gamla Charter School Foundation, Inc. "
FAC accepted this audit on March 23, 2022 — management decision was due September 23, 2022.
While the Organization did use purchase orders consistently on all purchases tested, we noted several instances where the purchase order was issued after the purchase was made. Cause: The Organization?s policy regarding purchases orders were not followed for several purchases tested. Effect: Although not noted in any of the items tested, failure to follow the Organization?s policy may lead to unauthorized or improper purchases. Recommendation: We recommend that the Organization adhere to the purchase order policy and provide additional training and oversight as necessary. Views of Responsible officials: See corrective action plan for views of responsible officials.
Show full finding ▾Hide full finding ▴A. Internal Control ML ? 2021-01 Purchase Orders Criteria: The Organization?s financial policies and procedures require that for most purchases, a purchase order be made and approved by the appropriate level of management before the order is placed with a vendor. Only certain purchases such as utilities are exempt from this requirement. Condition: While the Organization did use purchase orders consistently on all purchases tested, we noted several instances where the purchase order was issued after the purchase was made. Cause: The Organization?s policy regarding purchases orders were not followed for several purchases tested. Effect: Although not noted in any of the items tested, failure to follow the Organization?s policy may lead to unauthorized or improper purchases. Recommendation: We recommend that the Organization adhere to the purchase order policy and provide additional training and oversight as necessary. Views of Responsible officials: See corrective action plan for views of responsible officials.
The National Ben Gamla Charter School Foundation, Inc. March 21, 2022 HLB Gravier, LLP 396 Alhambra Circle, Suite 900 Coral Gables, Florida 33134 RE:MANAGEMENT?S RESPONSE TO AUDITOR?S RECOMMENDATION The following is management?s response to your recommendations: ML-2021-01 Purchase Orders Recommendation We recommend that the Organization adhere to the purchase order policy and provide additional training and oversight as necessary. Management Response The Organization has appointed staff to properly train and ensure full compliance of purchase order policies. Sincerely, Ana M. Martinez Authorized Signer The National Ben Gamla Charter School Foundation, Inc.
FAC accepted this audit on January 18, 2018 — management decision was due July 18, 2018.
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