EIN: 311569428
UEI: YBVLWPKJ9LU1
Audited by: HLB Gravier
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 March 5, 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 September 5, 2026 (2 days from today).
What is a management decision? →FAC accepted this audit on February 19, 2025 — management decision was due August 19, 2025.
FAC accepted this audit on March 8, 2024 — management decision was due September 8, 2024.
FAC accepted this audit on March 24, 2023 — management decision was due September 24, 2023.
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. Recom- mendation: 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. B. Compliance ? None
Show full finding ▾Hide full finding ▴SECTION III ? FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARDS PROGRAMS A. Internal Control ? None 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. Recom- mendation: 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. B. Compliance ? None
Somerset Academy, 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 Somerset Academy, Inc.
2021-001
FAC accepted this audit on March 24, 2022 — management decision was due September 24, 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. Recom- mendation: 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 ? None 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. Recom- mendation: 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.
Somerset Academy, 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 Somerset Academy, Inc.
FAC accepted this audit on February 9, 2021 — management decision was due August 9, 2021.
FAC accepted this audit on March 17, 2020 — management decision was due September 17, 2020.
During our testing of expenditures we noted that several of the purchase orders tested did not contain purchase order numbers and four payments did not have the required second signatures.
Show full finding ▾Hide full finding ▴During our testing of expenditures we noted that several of the purchase orders tested did not contain purchase order numbers and four payments did not have the required second signatures.
During the year ended June 30, 2019, the board of directors approved new procurement policies to strengthen internal controls over compliance with State and Federal requirements. These polices were implemented during the fiscal year. Management will continue to monitor the procurement process to ensure adherence to the policies and will provide increased training as necessary.
FAC accepted this audit on March 30, 2019 — management decision was due September 30, 2019.
FAC accepted this audit on January 30, 2018 — management decision was due July 30, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-003
FAC accepted this audit on March 13, 2018 — management decision was due September 13, 2018.
FAC accepted this audit on January 25, 2017 — management decision was due July 25, 2017.
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