Mana AcademyNon-Profit

U.S. Department of Education, Utah State Office of Education, Federal Financial Assistance Listing 84.425D, S425U210032 Reporting Material Weakness in Internal Control over Compliance and Compliance Criteria: Mana Academy should have policies and procedures in place to ensure that the required annual performance report is prepared accurately before submission to the State. Condition: In connection with the audit procedures performed, it was noted that Mana Academy reported incorrectly the amount of ESSER funds expended by full-time employee categories, the incorrect number of full-time employees supported by ESSER funds and the incorrect number of full-time positions as of September 30, 2023. Cause: Mana Academy did not properly review their records to determine the correct amount of ESSER funds expended by full-time employee categories, the correct number of full-time employees supported by ESSER funds and the correct number of full-time positions as of September 30, 2023. Effect: Mana Academy is not in compliance with 84.425 Education Stabilization Funds reporting requirements. Questioned Costs: None reported. Context: In connection with the audit procedure performed, it was noted that the required annual performance report did not report program expenditures correctly. Repeat Finding from Prior Year: No. Recommendation: Mana Academy should contact the State of Utah and report the correct amount of ESSER funds expended by full-time employee categories, the correct number of full-time employees supported by ESSER funds and the incorrect number of full-time positions as of September 30, 2023. Views of Responsible Officials: Management agrees with this finding.