EIN: 521730021
UEI: V7ZHTHDX2FF4
Audited by: SB & COMPANY, LLC
Oversight agency: 21 [Department of the Treasury]
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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 December 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 June 19, 2024 (810 days ago).
What is a management decision? →FAC accepted this audit on January 7, 2023 — management decision was due July 7, 2023.
For 1 out of 1 selections, management did not follow the appropriate method of procurement for contracts in excess of $25,000, in accordance with the Schools financial policies and procedures and as set forth by the DC PCSB. Criteria: In accordance with 2 CFR ?200.320: When the value of the procurement for property or services under a Federal financial assistance award exceeds the simplified acquisition threshold (SAT), or a lower threshold established by a non-Federal entity, formal procurement methods are required. Formal procurement methods require documented procedures. Formal procurement methods also require public advertising unless a non-competitive procurement can be used in accordance with ? 200.319. Cause: The contract was initially budgeted to be under $25,000 and was procured using small purchase procedures; however the total contract costs were $25,600 (which is greater than the School?s SAT) for the year ended June 30, 2022. Effect: The subrecipient may not be in compliance with Uniform Guidance. Questioned Costs: Unknown. Recommendation: We recommend the School implement a process to monitor its vendors that are above $20,000, to ensure year to date costs do not exceed $25,000. Auditee Response and Corrective Action Plan: Refer to the corrective action plan. Auditor?s Conclusion: Finding remains as stated.
Show full finding ▾Hide full finding ▴Finding 2022-001 U. S. Department of Education 84.370C ? DC Opportunity Scholarship Program Significant Deficiency over Compliance and Internal Control over Procurement and Suspension and Debarment Repeat Finding: Yes Condition: For 1 out of 1 selections, management did not follow the appropriate method of procurement for contracts in excess of $25,000, in accordance with the Schools financial policies and procedures and as set forth by the DC PCSB. Criteria: In accordance with 2 CFR ?200.320: When the value of the procurement for property or services under a Federal financial assistance award exceeds the simplified acquisition threshold (SAT), or a lower threshold established by a non-Federal entity, formal procurement methods are required. Formal procurement methods require documented procedures. Formal procurement methods also require public advertising unless a non-competitive procurement can be used in accordance with ? 200.319. Cause: The contract was initially budgeted to be under $25,000 and was procured using small purchase procedures; however the total contract costs were $25,600 (which is greater than the School?s SAT) for the year ended June 30, 2022. Effect: The subrecipient may not be in compliance with Uniform Guidance. Questioned Costs: Unknown. Recommendation: We recommend the School implement a process to monitor its vendors that are above $20,000, to ensure year to date costs do not exceed $25,000. Auditee Response and Corrective Action Plan: Refer to the corrective action plan. Auditor?s Conclusion: Finding remains as stated.
December 14, 2022 Schedule of Findings and Questioned Costs For the Year Ended June 30, 2022 Finding 2022-001 U.S. Department of Education 84.370C- DC Opportunity Scholarship Program Significant Deficiency over Compliance and Internal Control over Procurement and Suspension and Debarment Planned Corrective Action: In response to last year's finding the School did implement more stringent procurement processes which include requiring the completion of a Grants Compliance Checklist prior to any spending on a federal grant. This was completed in the case of this vendor and demonstrated evidence of utilizing the simplified acquisition threshold (SAT) process was provided. However, we underestimated the amount we would spend on the the vendor. In our weekly accounting meeting, the School has implemented a process to monitor its vendors that have exceeded $20,000, to ensure year to data costs do not exceed $25,000. Beginning in September 2021, the School provided individual training to all budget managers which highlights federal and local procurement processes. We have also implemented quarterly meetings with all budget managers to ensure we are aware of upcoming expenses that may exceed the $25K threshold and/or incremental expenses that may exceed $25K with one vendor. Finally, we are proactively bidding out all contracts that exceeded $25K last year. Name of Contact Person: Tiffany Godbout, COO, 202-269-6623, tiffany@aohdc.org Anticipated completion date: The Corrective Action Plan will be implemented no later than January 1, 2023.
2021-001
FAC accepted this audit on December 13, 2021 — management decision was due June 13, 2022.
As a part of the Uniform Guidance Compliance testing, we requested evidence of open bids and procurement processes and approvals for contractors that were paid using federal funds. Criteria: Federally sponsored programs require that federal funds be expended only after the nonfederal entity conducts all procurement transactions in a manner providing full and open competition, in accordance with 2 CFR section 200.319 for goods and services. It is the grantee?s responsibility to make every effort to award any contract(s) under a process where maximum competition is achieved in order to obtain the most reasonable price. Cause: The reason why Academy of Hope Adult Public Charter School did not bid out this contract was because this was an ongoing contract from the previous year. The donor of a grant, from which this vendor had been paid in the previous year, had stipulated that only this specific vendor be used for the architectural design of the School building. During the current year, Academy of Hope Adult Public Charter School continued to use this vendor and paid them with federal funds without adhering to the procurement and bidding process as required by the criteria noted above. Effect: Failing to provide the support documents required as part of the audit process, management was not able to verify that expenditures charged against the federal award were allowable and in compliance with the grant agreement. As a result, there is a possibility that the government agency could perform an audit of the federal funds in order to determine whether or not any of the expenditures were disallowed, and therefore, request that the funds be returned. Context and Questioned Costs: Our audit procedures detected that of the seven samples selected for testing with an approximate total value of $507,000, from a population of $507,000, $31,656 or 6% of the contractual costs could not be backed up with procurement related support documents. The lack of control procedures over the procurement and bidding process for federal expenditures reimbursed to vendors whose contract exceeded $25,000, is a compliance finding and noted as a significant deficiency. Question costs totaled $31,656. Recommendations: We recommend that management implement a system for bidding out contracts over $25,000 for services that are to be submitted for reimbursement. Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plan
Show full finding ▾Hide full finding ▴SECTION III ? FINDINGS AND QUESTIONED COSTS RELATED TO FEDERAL AWARDS Finding No 2021-001: Procurement Suspension & Debarment (I) Title DC Opportunity Scholarship Program Assistance listing Number 84.370C Name of Federal Agency U. S. Department of Education Pass-through Agency District of Columbia Office of the State Superintendent of Education (?OSSE?) Condition: As a part of the Uniform Guidance Compliance testing, we requested evidence of open bids and procurement processes and approvals for contractors that were paid using federal funds. Criteria: Federally sponsored programs require that federal funds be expended only after the nonfederal entity conducts all procurement transactions in a manner providing full and open competition, in accordance with 2 CFR section 200.319 for goods and services. It is the grantee?s responsibility to make every effort to award any contract(s) under a process where maximum competition is achieved in order to obtain the most reasonable price. Cause: The reason why Academy of Hope Adult Public Charter School did not bid out this contract was because this was an ongoing contract from the previous year. The donor of a grant, from which this vendor had been paid in the previous year, had stipulated that only this specific vendor be used for the architectural design of the School building. During the current year, Academy of Hope Adult Public Charter School continued to use this vendor and paid them with federal funds without adhering to the procurement and bidding process as required by the criteria noted above. Effect: Failing to provide the support documents required as part of the audit process, management was not able to verify that expenditures charged against the federal award were allowable and in compliance with the grant agreement. As a result, there is a possibility that the government agency could perform an audit of the federal funds in order to determine whether or not any of the expenditures were disallowed, and therefore, request that the funds be returned. Context and Questioned Costs: Our audit procedures detected that of the seven samples selected for testing with an approximate total value of $507,000, from a population of $507,000, $31,656 or 6% of the contractual costs could not be backed up with procurement related support documents. The lack of control procedures over the procurement and bidding process for federal expenditures reimbursed to vendors whose contract exceeded $25,000, is a compliance finding and noted as a significant deficiency. Question costs totaled $31,656. Recommendations: We recommend that management implement a system for bidding out contracts over $25,000 for services that are to be submitted for reimbursement. Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plan
ACTION PLAN Since joining AoH in January of 2021, we have worked diligently to ensure compliance with PCSB and federal grant requirements. To that end, we consulted directly with DCPCSB and EdOps to ensure our Finance and Ops team have a full understanding of contracting requirements. We implemented more stringent RFP contracts requirements and now bid out any work we anticipate *may* exceed $25K, even if the initial contract is not for that amount. Further, we contracted with EdOps in September of 2021 to conduct a thorough, federal grants compliance workshop for all finance staff and grants managers. With the recent Stoiber information, we have identified the need to review any continuing contracts (prior to my arrival) to ensure they meet all federal grant requirements.
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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