Davinci Academy of Science and the Arts

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 Criteria: DaVinci Academy of Science and the Arts 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 DaVinci Academy of Science and the Arts reported incorrectly the amount of ESSER III funds expended. Cause: DaVinci Academy of Science and the Arts did not properly review their records to determine the correct amount of ESSER III funds expended. Effect: DaVinci Academy of Science and the Arts could be out of compliance with 84.425 Education Stabilization Funds reporting requirements as their review process may not identify inaccuracies. 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: DaVinci Academy of Science and the Arts should contact the State of Utah and report the correct amount of ESSER III funds expended. Views of Responsible Officials: Management agrees with this finding.

Finding Summary: DaVinci Academy of Science and the Arts 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, 2022 to June 30, 2023. DaVinci Academy of Science and the Arts did not properly report the correct amount of all ESSER funds expended. Responsible Individuals: Business Manager and Executive Director Corrective Action Plan: Management will provide the USBE with the correct the amount of all ESSER funds expended. 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.