EIN: 411915563
UEI: V49HNWDDFVT3
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 28, 2023. 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 28, 2023 (1063 days ago).
What is a management decision? →High School for Recording Arts does not have documented procurement procedures that incorporate all the requirements of 2 CFR section 200.317 through 200.320. Context: This finding impacts the internal control for over compliance with the Uniform Guidance. Questioned Costs: None reported. Effect or Potential Effect: High School for Recording Arts is not in compliance with 2 CFR section 200.317 through 200.320. Cause: High School for Recording Arts has not adopted policies and procedures required by the Uniform Guidance. Recommendation: We recommend that High School for Recording Arts adopt a written procurement policy which includes all requirements of 2 CFR section 200.317 through 200.320.
Show full finding ▾Hide full finding ▴Criteria or Specific Requirement: In accordance with 2 CFR section 200.320, a non-federal entity must have and use documented procurement procedures, consistent with the standards of 2 CFR section 200.317 through 200.320 for any method of procurement used for the acquisition of property or services required under a federal award or sub-award. Condition: High School for Recording Arts does not have documented procurement procedures that incorporate all the requirements of 2 CFR section 200.317 through 200.320. Context: This finding impacts the internal control for over compliance with the Uniform Guidance. Questioned Costs: None reported. Effect or Potential Effect: High School for Recording Arts is not in compliance with 2 CFR section 200.317 through 200.320. Cause: High School for Recording Arts has not adopted policies and procedures required by the Uniform Guidance. Recommendation: We recommend that High School for Recording Arts adopt a written procurement policy which includes all requirements of 2 CFR section 200.317 through 200.320.
CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding High School for Recording Arts agrees with the finding and will adopt a documented procurement policy consistent with the standards of 2 CFR section 200.317 through 200.320 to use for procurement of the acquisition of property or services required under federal awards or sub-awards. 3. Official Responsible for Ensuring CAP The Executive Director and Director of Operations are responsible for ensuring corrective action of the deficiency. 4. Planned Completion Date for CAP The planned completion date for the CAP is June 30, 2023. 5. Plan to Monitor Completion of CAP The School Board Chair will be monitoring this CAP.
2021-001
High School for Recording Arts lacked adequate internal controls to ensure only allowable costs and activities were charged to federal programs. Context: This finding impacts the internal control for over compliance with allowable cost and allowable activities compliance requirements. Questioned Costs: None reported. Effect or Potential Effect: High School for Recording Arts could charge unallowable costs and activities to federal programs. Cause: Unknown. Recommendation: We recommend that High School for Recording Arts improve internal control over allowable costs and activities compliance requirements to ensure only allowable items are charged to federal programs.
Show full finding ▾Hide full finding ▴Criteria or Specific Requirement: Internal control that supports the Charter School's ability to maintain compliance with allowable cost and allowable activities compliance requirements. Condition: High School for Recording Arts lacked adequate internal controls to ensure only allowable costs and activities were charged to federal programs. Context: This finding impacts the internal control for over compliance with allowable cost and allowable activities compliance requirements. Questioned Costs: None reported. Effect or Potential Effect: High School for Recording Arts could charge unallowable costs and activities to federal programs. Cause: Unknown. Recommendation: We recommend that High School for Recording Arts improve internal control over allowable costs and activities compliance requirements to ensure only allowable items are charged to federal programs.
CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding High School for Recording Arts agrees with the finding and will improve internal controls over allowable cost and allowable activities compliance requirements to ensure only allowable costs and activities are charged to federal programs. 3. Official Responsible for Ensuring CAP The Executive Director and Director of Operations are responsible for ensuring corrective action of the deficiency. 4. Planned Completion Date for CAP The planned completion date for the CAP is June 30, 2023. 5. Plan to Monitor Completion of CAP The School Board Chair will be monitoring this CAP.
FAC accepted this audit on March 24, 2022 — management decision was due September 24, 2022.
High School for Recording Arts does not have documented procurement procedures that incorporate all the requirements of 2 CFR section 200.317 through 200.320. Cause: Unknown. Questioned Costs: None. Effect: High School for Recording Arts is not in compliance with 2 CFR section 200.317 through 200.320. Recommendation: We recommend that High School for Recording Arts adopt a written procurement policy which includes all requirements of 2 CFR section 200.317 through 200.320
Show full finding ▾Hide full finding ▴Finding 2021-001 ? Lack of Documented Federal Procurement Procedures ? ALN 84.010 and 21.019 Criteria: In accordance with 2 CFR section 200.320, a non-federal entity must have and use documented procurement procedures, consistent with the standards of 2 CFR section 200.317 through 200.320 for any method of procurement used for the acquisition of property or services required under a federal award or sub-award. Condition: High School for Recording Arts does not have documented procurement procedures that incorporate all the requirements of 2 CFR section 200.317 through 200.320. Cause: Unknown. Questioned Costs: None. Effect: High School for Recording Arts is not in compliance with 2 CFR section 200.317 through 200.320. Recommendation: We recommend that High School for Recording Arts adopt a written procurement policy which includes all requirements of 2 CFR section 200.317 through 200.320
HIGH SCHOOL FOR RECORDING ARTS CORRECTIVE ACTION PLAN March 24, 2022 High School for Recording Arts respectfully submits the following corrective action plan for the year ended June 30, 2021. NAME AND ADDRESS OF INDEPENDENT PUBLIC ACCOUNTING FIRM: Redpath and Company, LTD 55 5"' Street E #1400 St. Paul. Minnesota 55101 AUDIT PERIOD: .lune 30, 2021 The findings from the June 30, 2021 schedule of findings and questioned costs are discussed below. FINDINGS?FINANCIAL STATEMENT AUDIT: None. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS: Finding 2021-001 ? Lack of Documented Federal Procurement Procedures ? ALN 84.010 and 21.019 RECOMMENDATION: We recommend that High School for Recording Arts adopt a written procurement policy which includes all requirements of 2 CFR section 200.317 through 200.320. ACTIONS TO BE TAKEN: High School for Recording Arts agrees with the finding and will adopt a documented procurement policy consistent with the standards of 2 CFR section 200.317 through 200.320 to use for procurement of the acquisition of property or services required under federal awards or sub-awards. ANTICIPATED COMPLETION DATE: June 30, 2022 NAME OF CONTACT PERSON AND CONTACT INFORMATION: Matthew Brown, 651-373-9504.
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