EIN: 452086408
UEI: DT32VS4GLGG5
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 19, 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 April 19, 2024 (856 days ago).
What is a management decision? →The School did not adequately track its expenditures of federal awards and did not prepare a complete SEFA as of the year end. Cause: The School did not have an adequate process to track expenditures of federal awards. This resulted in the School not being aware that they had expended more than $750,000 of federal awards during the year and would be subject to the Uniform Guidance. Effect: Failure to adequately track expenditures of federal awards could result in the SEFA being prepared inaccurately or in an untimely manner. Recommendation: Marshall Jones recommends that the School establish a process to track the expenditures of federal awards during the year. This will help the School to be aware of crossing the Uniform Guidance threshold, enabling the School to prepare the SEFA accurately and timely. Views of Responsible Officials: Management of the School concurs with the finding. Please refer to the Corrective Action Plan.
Show full finding ▾Hide full finding ▴Internal Control Impact: Materail weakness. Repeat Finding: No. Questioned Costs: No. Criteria: 2 CFR section 200.510(b) requires the auditee to prepare a Schedule of Expenditures of Federal Awards (SEFA) that must contain all federal awards expended during the period. 2 CFR section 200.502 requires proper tracking and accounting of federal expenditures incurred under the same basis of accounting as the basic financial statements to ensure proper cutoff and reporting. Condition: The School did not adequately track its expenditures of federal awards and did not prepare a complete SEFA as of the year end. Cause: The School did not have an adequate process to track expenditures of federal awards. This resulted in the School not being aware that they had expended more than $750,000 of federal awards during the year and would be subject to the Uniform Guidance. Effect: Failure to adequately track expenditures of federal awards could result in the SEFA being prepared inaccurately or in an untimely manner. Recommendation: Marshall Jones recommends that the School establish a process to track the expenditures of federal awards during the year. This will help the School to be aware of crossing the Uniform Guidance threshold, enabling the School to prepare the SEFA accurately and timely. Views of Responsible Officials: Management of the School concurs with the finding. Please refer to the Corrective Action Plan.
Description of Finding: The school did not adequately track its expenditures of federal awards and did not prepare a complete SEFA as of the year end. Statement of Concurrence or Nonconcurrence: The school agrees with the audit finding as presented. Corrective Action: While the school’s chart of accounts includes specific accounts for grants and Title I funds, the chart of accounts did not explicitly list all federal revenue (Title I, ESSER Grant, USDA, and Federal Facility Grant). The school has already updated the chart of accounts to account for all federal funds with appropriate identification of revenue sources. This will allow the school to accurately account for monthly revenue and expenditures relating to federal funding sources, along with accurate monthly financial reporting of federal fund usage and expenses. Name of Contact Person: Chaz Patterson-Ellis, Chief Financial Officer, 678-466-7300, chaz.patterson@chatthillscharter.org. Projected Completion Date: Sept 30, 2023. Chaz Patterson-Ellis, Chief Financial Officer.
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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