EIN: 463584994
UEI: GSA_MIGRATION
Audited by: ARONSON
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 May 10, 2020. 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 November 10, 2020 (2122 days ago).
What is a management decision? →Finding 2019-002: Material Weakness ? Allowable activities and allowable costs Criteria ? The School must establish and maintain effective internal control over federal awards that provides reasonable assurance that the School is managing the federal awards in compliance with federal statutes, regulations and terms and conditions of the federal award. Condition and context ? During our testing, we noted that there was no evidence or documentation of the approval of two disbursements. Effect ? Lack of review of invoices can lead to fictitious disbursements and noncompliance with grant compliance. Cause ? The School had experienced a turnover in management and in the accounting department. There was a lack of compliance with the designed internal controls over disbursements, which allows for payment of expenditures that were not properly approved. These issues happened before January 1, 2019. Repeat finding ? This is not a repeat finding. Statistical sampling ? Sampling was not necessary in this instance. Questioned costs ? There are no questioned costs associated with this finding. Auditor?s recommendation ? We recommend that adequate documentation be retained to support the approval of disbursements.
Show full finding ▾Hide full finding ▴Finding 2019-002: Material Weakness ? Allowable activities and allowable costs Criteria ? The School must establish and maintain effective internal control over federal awards that provides reasonable assurance that the School is managing the federal awards in compliance with federal statutes, regulations and terms and conditions of the federal award. Condition and context ? During our testing, we noted that there was no evidence or documentation of the approval of two disbursements. Effect ? Lack of review of invoices can lead to fictitious disbursements and noncompliance with grant compliance. Cause ? The School had experienced a turnover in management and in the accounting department. There was a lack of compliance with the designed internal controls over disbursements, which allows for payment of expenditures that were not properly approved. These issues happened before January 1, 2019. Repeat finding ? This is not a repeat finding. Statistical sampling ? Sampling was not necessary in this instance. Questioned costs ? There are no questioned costs associated with this finding. Auditor?s recommendation ? We recommend that adequate documentation be retained to support the approval of disbursements.
Management?s response (unaudited) ? Management agrees with this finding. Transitioning management from Democracy Prep led to some gaps in controls. We believe that we instituted a strong control environment in the second half of the year. If the School were allowed to continue to operate, we believe this finding would not have been repeated.
Finding 2019-003: Material Weakness ? Retention requirements for records for CFDA #10.553 ? School Breakfast Criteria ? According to requirements 2 CFR 200.333 (f)(1) of Uniform Guidance, financial records, supporting documents, statistical records, and all other non?federal entity records pertinent to a federal award must be retained for a period of three years from the date of submission of the final expenditure report or, for federal awards that are renewed quarterly or annually, from the date of the submission of the quarterly or annual financial report, respectively, as reported to the federal awarding agency or pass-through entity in the case of a subrecipient. Condition and context ? During our testing, we noted that the agreement for one grant was not retained. Effect ? Lack of adequate retention of grant agreements could lead to noncompliance of the federal grant agreements. Cause ? The School had experienced a turnover in management and in the accounting department. There was a lack of compliance with the designed internal controls. This issue happened before January 1, 2019. Repeat finding ? This is not a repeat finding. Statistical sampling ? Sampling was not necessary in this instance. Questioned costs ? There are no questioned costs associated with this finding. Auditor?s recommendation ? We recommend that grant agreements be retained by the School for a period of three years, at minimum.
Show full finding ▾Hide full finding ▴Finding 2019-003: Material Weakness ? Retention requirements for records for CFDA #10.553 ? School Breakfast Criteria ? According to requirements 2 CFR 200.333 (f)(1) of Uniform Guidance, financial records, supporting documents, statistical records, and all other non?federal entity records pertinent to a federal award must be retained for a period of three years from the date of submission of the final expenditure report or, for federal awards that are renewed quarterly or annually, from the date of the submission of the quarterly or annual financial report, respectively, as reported to the federal awarding agency or pass-through entity in the case of a subrecipient. Condition and context ? During our testing, we noted that the agreement for one grant was not retained. Effect ? Lack of adequate retention of grant agreements could lead to noncompliance of the federal grant agreements. Cause ? The School had experienced a turnover in management and in the accounting department. There was a lack of compliance with the designed internal controls. This issue happened before January 1, 2019. Repeat finding ? This is not a repeat finding. Statistical sampling ? Sampling was not necessary in this instance. Questioned costs ? There are no questioned costs associated with this finding. Auditor?s recommendation ? We recommend that grant agreements be retained by the School for a period of three years, at minimum.
Management?s response (unaudited) ? Management agrees with this finding. Transitioning management from Democracy Prep led to some gaps in controls. We believe that we instituted a strong control environment in the second half of the year. If the School were allowed to continue to operate, we believe this finding would not have been repeated.
FAC accepted this audit on January 8, 2019 — management decision was due July 8, 2019.
FAC accepted this audit on January 3, 2018 — management decision was due July 3, 2018.
FAC accepted this audit on January 19, 2017 — management decision was due July 19, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-005
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