GLOBAL PREPARATORY ACADEMY, INC.

EIN: 472593404

UEI: VL4DHKJJ3KG5

Data as of August 25, 2026

GLOBAL PREPARATORY ACADEMY, INC.8 audit years2 findings
8
Audit Years
2
Total Findings
0
Repeat Findings

FY 2020-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on January 28, 2021. 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 July 28, 2021 (1855 days ago).

What is a management decision? →
2020-001
Activities Allowed or Unallowed

FINDING NO. 2020-001 TIME AND EFFORT SUPPORT Federal Agency: U.S. Department of Education Pass-Through Agency: Indiana Department of Education Federal Program: Title I Grants to Local Educational Agencies CFDA Number: 84.010 Condition The School was unable to provide documentation to support the amount of time some staff spent working on Title I services. Criteria Per 2 CFR section 200.430(i)(1) ?Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed.? Cause The School did not retain documentation of time and effort for one employee who was partially applied to Title I. Semi-annual certifications for employees applied 100% to Title I were not completed during the fiscal year. Effect It could not be determined if employees were working on Title I activities in line with the percentage of salaries and wages applied to the grant. Recommendation We recommend the School implement a process to ensure documentation is properly completed and retained to document allocation of employee salaries and wages to Title I. Views of Responsible Officials The School?s Corrective Action Plan is included on page 23.

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Full finding narrative

FINDING NO. 2020-001 TIME AND EFFORT SUPPORT Federal Agency: U.S. Department of Education Pass-Through Agency: Indiana Department of Education Federal Program: Title I Grants to Local Educational Agencies CFDA Number: 84.010 Condition The School was unable to provide documentation to support the amount of time some staff spent working on Title I services. Criteria Per 2 CFR section 200.430(i)(1) ?Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed.? Cause The School did not retain documentation of time and effort for one employee who was partially applied to Title I. Semi-annual certifications for employees applied 100% to Title I were not completed during the fiscal year. Effect It could not be determined if employees were working on Title I activities in line with the percentage of salaries and wages applied to the grant. Recommendation We recommend the School implement a process to ensure documentation is properly completed and retained to document allocation of employee salaries and wages to Title I. Views of Responsible Officials The School?s Corrective Action Plan is included on page 23.

Corrective Action Plan

FINDING NO. 2020-001 TIME AND EFFORT SUPPORT Employees included on the 2020-2021 Title I grant have 100% of their time applied to the grant. Effective for the 2020-2021 Title I grant, Kendra Woodgett, the Finance and Grants Manager will ensure semi-annual certifications are signed no later than January 31, 2021 and June 30, 2021. The school will apply to transition from the current Targeted Assistance model to the Schoolwide program for the 2021-2022 Title I grant.

About Activities Allowed or Unallowed →
2020-002
Special Tests & Provisions

FINDING NO. 2020-002 STUDENT TRANSFER SUPPORT Federal Agency: U.S. Department of Education Pass-Through Agency: Indiana Department of Education Federal Program: Title I Grants to Local Educational Agencies CFDA Number: 84.010 Condition The School was unable to provide documentation to support student transfers for two of the four students selected for testing from the October 1, 2018 Real Time Data report submitted to the State of Indiana. This report is used as part of the application for Title I funds. Date on transfers provides information on students removed from the regularly adjusted cohort. Criteria 2 CFR part 200.334 requires that ?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.? Cause The School did not retain documentation that supported the date on which students transferred to another school. Effect Compliance with Special Tests and Provisions requirements from the Compliance Supplement could not be verified. Recommendation We recommend the School implement a process to ensure documentation is properly retained to document the exit of students from the regulatory adjusted cohort. Views of Responsible Officials The School?s Corrective Action Plan is included on page 23.

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Full finding narrative

FINDING NO. 2020-002 STUDENT TRANSFER SUPPORT Federal Agency: U.S. Department of Education Pass-Through Agency: Indiana Department of Education Federal Program: Title I Grants to Local Educational Agencies CFDA Number: 84.010 Condition The School was unable to provide documentation to support student transfers for two of the four students selected for testing from the October 1, 2018 Real Time Data report submitted to the State of Indiana. This report is used as part of the application for Title I funds. Date on transfers provides information on students removed from the regularly adjusted cohort. Criteria 2 CFR part 200.334 requires that ?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.? Cause The School did not retain documentation that supported the date on which students transferred to another school. Effect Compliance with Special Tests and Provisions requirements from the Compliance Supplement could not be verified. Recommendation We recommend the School implement a process to ensure documentation is properly retained to document the exit of students from the regulatory adjusted cohort. Views of Responsible Officials The School?s Corrective Action Plan is included on page 23.

Corrective Action Plan

FINDING NO. 2020-002 STUDENT TRANSFER SUPPORT Effectively immediately, Jillian Castillo and Pilar Perez, Front Office Assistants, will ensure student withdrawals forms are thoroughly completed and filed in the student?s folder.

About Special Tests and Provisions →

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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