EIN: 450625911
UEI: FQ1GU6LYGDT3
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 26, 2024. 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 May 26, 2025 (457 days ago).
What is a management decision? →During our compliance testing, we reviewed the ESSER annual performance reports submitted by the Schools. The total ESSER expenditures reported within the annual performance report for UP Academy Charter School of Boston did not agree back to the ESSER expenditures recorded on the SEFA for the year ended June 30, 2023, by approximately $402,000. Cause: UP Academy Charter School of Boston combined fiscal year 2024 ESSER expenditures with fiscal year 2023 ESSER expenditures in the annual performance report for the year ended June 30, 2023. Effect: Incorrect expenditure reported on the annual performance report for the year ended June 30, 2023, by approximately $402,000. This non-compliance with the Uniform Guidance requirement could potentially impact future Federal funding. Questioned Costs: There were no questioned costs as a result of this finding. Was the finding a repeat of a finding in the immediately prior year?: No Recommendation: AAFCPAs recommends that management follows its internal controls as intended to ensure the annual performance reports agrees back to the SEFA for applicable reporting periods. Management’s Response: All Federal grant drawdowns are based on the Schools’ grant tracker. Funds will only be drawn down if expenses are noted in the tracker. In addition to maintaining the grant tracker, we will implement an annual review of grant profit and loss statements to ensure that all Federal grants have no net income at the end of the fiscal year, completed by the Chief Financial Officer in conjunction with the rest of the finance team. Financial reports submitted externally will be agreed to the audited financial statements.
Show full finding ▾Hide full finding ▴Significant Deficiency and Material Instance of Non-Compliance: Finding 2024-001 Annual Performance Report This finding impacts the reporting compliance requirement for the major program, Assistance Listing Number 84.425, COVID-19 - Education Stabilization Fund, funded by the Department of Education and passed through by the Commonwealth of Massachusetts, Department of Elementary and Secondary Education (DESE). Criteria: The Schools must follow the monitoring and reporting program performance requirements set out in the Uniform Guidance Section 200.239. The Schools must submit an annual performance report (OMB. No. 1810-0749) for the Elementary and Secondary School Emergency Relief (ESSER) funding with data on expenditures, planned expenditures, subrecipients, and uses of funds. The expenditures disclosed on the report must match the expenditures stated in the Schedule of Expenditures of Federal Awards (SEFA). Condition: During our compliance testing, we reviewed the ESSER annual performance reports submitted by the Schools. The total ESSER expenditures reported within the annual performance report for UP Academy Charter School of Boston did not agree back to the ESSER expenditures recorded on the SEFA for the year ended June 30, 2023, by approximately $402,000. Cause: UP Academy Charter School of Boston combined fiscal year 2024 ESSER expenditures with fiscal year 2023 ESSER expenditures in the annual performance report for the year ended June 30, 2023. Effect: Incorrect expenditure reported on the annual performance report for the year ended June 30, 2023, by approximately $402,000. This non-compliance with the Uniform Guidance requirement could potentially impact future Federal funding. Questioned Costs: There were no questioned costs as a result of this finding. Was the finding a repeat of a finding in the immediately prior year?: No Recommendation: AAFCPAs recommends that management follows its internal controls as intended to ensure the annual performance reports agrees back to the SEFA for applicable reporting periods. Management’s Response: All Federal grant drawdowns are based on the Schools’ grant tracker. Funds will only be drawn down if expenses are noted in the tracker. In addition to maintaining the grant tracker, we will implement an annual review of grant profit and loss statements to ensure that all Federal grants have no net income at the end of the fiscal year, completed by the Chief Financial Officer in conjunction with the rest of the finance team. Financial reports submitted externally will be agreed to the audited financial statements.
October 29, 2024 Department of Education UP Academy Charter School of Boston and UP Academy Charter School of Dorchester respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: AAFCPAs, Inc. 50 Washington Street Westborough, MA 01581 Audit period: The findings from the schedule of findings and questioned costs for the year ended June 30, 2024 are discussed below. The finding IS numbered consistently with the number assigned in the schedule. SIGNIFICANT DEFICIENCY AND MATERIAL INSTANCE OF NON-COMPLIANCE DEPARTMENT OF EDUCATION 2024-01 COVID-19 - Education Stabilization Fund Assistance Listing Number 84.425 Recommendation: AAFCPAs recommends that management follows its internal controls as intended to ensure the annual performance report agrees back to the Schedule of Expenditures of Federal Awards. Action Taken: Management has implemented an annual review of grant profit and loss statements to ensure that all Federal grants have no net income at the end of the fiscal year, completed by the Chief Financial Officer in conjunction with the rest of the finance team. Financial reports submitted externally will be agreed to the audited financial statements If the Department of Education has questions regarding this plan, please call Ashley Hutchinson O’Connor at (603) 553-2332. Sincerely yours, Ashley Hutchinson O’Connor Chief Financial Officer UP Education Network
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