EIN: 275393421
UEI: GSA_MIGRATION
Audited by: BDO USA, LLP
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 September 22, 2022. 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 March 22, 2023 (1262 days ago).
What is a management decision? →During the course of the audit, the engagement team identified multiple instances where the SEFA was not accurately prepared and presented. Specifically, the National School Lunch Program-Equipment program CFDA #10.579 was not properly reported in the Child Nutrition Cluster on the SEFA. In addition, expenditures were incorrectly reported under the Commodity Supplemental Food Program (CFDA #10.565) instead of the National School Lunch Program (CFDA #10.555). Further, these expenditures were inaccurately reported, as they should have been $67,372 instead of the $52,515 initially reported by management. The SEFA was corrected to fix these errors. The engagement team identified this as a pervasive deficiency impacting all schools, as the SEFA was prepared by the same management personnel. Questioned Costs: None noted. Cause: The entity does not have an appropriate process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval. Effect or Potential Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA or if clusters are not appropriately identified. Recommendation: The School should develop a consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner. The School should design a process to retain documentation of the review process and the resolution of any issues identified. Views of Responsible Officials: The School concurs with the auditor?s findings and recommendations. The planned corrective actions are present in the School?s Corrective Action Plan attached as Appendix A to the Single Audit Report.
Show full finding ▾Hide full finding ▴Criteria: The Uniform Guidance in 2 CFR Section 200.510(b) requires the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR Section 200.502. Condition: During the course of the audit, the engagement team identified multiple instances where the SEFA was not accurately prepared and presented. Specifically, the National School Lunch Program-Equipment program CFDA #10.579 was not properly reported in the Child Nutrition Cluster on the SEFA. In addition, expenditures were incorrectly reported under the Commodity Supplemental Food Program (CFDA #10.565) instead of the National School Lunch Program (CFDA #10.555). Further, these expenditures were inaccurately reported, as they should have been $67,372 instead of the $52,515 initially reported by management. The SEFA was corrected to fix these errors. The engagement team identified this as a pervasive deficiency impacting all schools, as the SEFA was prepared by the same management personnel. Questioned Costs: None noted. Cause: The entity does not have an appropriate process in place to review the SEFA, to include retaining evidence of the resolution of variances, as well as documentation of the overall review and approval. Effect or Potential Effect: Potential misstatement could occur if expenditure amounts are not accurately presented on the SEFA or if clusters are not appropriately identified. Recommendation: The School should develop a consistent process to review the SEFA. Issues identified during the course of the review should be investigated and resolved in a timely manner. The School should design a process to retain documentation of the review process and the resolution of any issues identified. Views of Responsible Officials: The School concurs with the auditor?s findings and recommendations. The planned corrective actions are present in the School?s Corrective Action Plan attached as Appendix A to the Single Audit Report.
Corrective Action Plan: In 2021, the office had downsized due to turnover in staff. While a process was in place for preparing the SEFA, a secondary review was not performed to verify resolution of outstanding items or variances. To strengthen the oversight of financial management in the School, Academica Nevada, the School?s management company, has increased staffing and realigned staff responsibilities to provide additional oversight of the SEFA. On a monthly basis, the SEFA will be reviewed by a secondary reviewer to ensure their accuracy and resolution of variances. This review process will be documented and maintained. We will continue to work with the various members of management to ensure audit resolution is received for the unresolved findings listed above.
FAC accepted this audit on November 15, 2020 — management decision was due May 15, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on January 1, 2019 — management decision was due July 1, 2019.
FAC accepted this audit on December 14, 2017 — management decision was due June 14, 2018.
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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