EIN: 465071480
UEI: KRSVR928AN27
Audited by: SQUIRE & COMPANY, PC
Oversight agency: 84 [Department of Education]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 27, 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 27, 2025 (461 days ago).
What is a management decision? →FAC accepted this audit on December 28, 2023 — management decision was due June 28, 2024.
In connection with the audit procedures performed, it was noted that Utah Military Academy did not properly report expenditures, grant awards and full-time employees correctly. Cause: Utah Military Academy did not properly review their records to determine the correct ESSER expenditures, grant awards and full-time employees during the reporting period in accordance with the instructions provided by The State of Utah. Effect: Utah Military Academy is not in compliance with 84.425 Education Stabilization Funds Reporting requirements. Questioned Costs: None reported Context: In connection with the audit procedures performed, it was noted that the required annual performance report did not report program expenditures, grant awards and full-time time employees correctly. Repeat Finding from Prior Year: No Recommendation: Utah Military Academy should contact the State of Utah and report the correct program expenditures, grant awards and full-time employees. Views of Responsible Officials: Management agrees with this finding.
Show full finding ▾Hide full finding ▴U.S. Department of Education, Utah State Office of Education, Federal Financial Assistance Listing 84.425C and 84.425D, S425C210031, S425U210032 Reporting Material Weakness in Internal Control over Compliance and Compliance Criteria: Utah Military Academy should have policies and procedures in place to ensure that the required annual performance report is be prepared accurately before submission to the State. Condition: In connection with the audit procedures performed, it was noted that Utah Military Academy did not properly report expenditures, grant awards and full-time employees correctly. Cause: Utah Military Academy did not properly review their records to determine the correct ESSER expenditures, grant awards and full-time employees during the reporting period in accordance with the instructions provided by The State of Utah. Effect: Utah Military Academy is not in compliance with 84.425 Education Stabilization Funds Reporting requirements. Questioned Costs: None reported Context: In connection with the audit procedures performed, it was noted that the required annual performance report did not report program expenditures, grant awards and full-time time employees correctly. Repeat Finding from Prior Year: No Recommendation: Utah Military Academy should contact the State of Utah and report the correct program expenditures, grant awards and full-time employees. Views of Responsible Officials: Management agrees with this finding.
Finding Summary: Utah Military Academy is required to submit an annual performance report to the State of Utah detailing GEER and ESSER expenditures by subgrant fund, expenditure category, object code, number of specific positions supported with GEER and ESSER funds, allocation of GEER and ESSER funds and criteria used and number of full-time equivalent positions for all GEER & ESSER funds received from the USBE during the period of July 1, 2021 to June 30, 2022. Utah Military Academy reported ESSER expenditures and number of specific positions supported with ESSER funds incorrectly not in accordance with the instructions provided by the State of Utah. Responsible Individuals: Haydn Stender, Business Manager and Bill Orris, Superintendent Corrective Action Plan: Management will provide the USBE with the correct ESSER expenditures and number of specific positions supported with ESSER funds for the correct reporting period. Anticipated Completion Date: Ongoing Anticipated Completion Date: Management will ensure all necessary corrective action plan items are in place by the end of the next reporting period.
FAC accepted this audit on January 26, 2023 — management decision was due July 26, 2023.
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.
Browse other Single Audit organizations in Utah →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
