EIN: 743234914
UEI: LLFRBLWC24L1
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 14, 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 July 14, 2023 (1139 days ago).
What is a management decision? →SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER ? FEDERAL ALN 10.553, 10.555, AND 10.559 2022-002 Internal Control Over Compliance With Suspension and Debarment Requirements Criteria ? 2 CFR ? 180 requires the Academy to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including suspension and debarment requirements applicable to its child nutrition cluster federal programs. Condition ? During our audit, we noted the Academy did not have sufficient controls in place within its child nutrition cluster federal programs to ensure that it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred, from participating in contracts involving the expenditures of federal program funds, as required by Uniform Guidance. For the three vendors tested, the Academy did not have documentation of performing vendor checks for suspension and debarment. Questioned Costs ? None. Context ? The Academy did not have documentation of performing vendor checks for the three vendors tested to ensure the vendor was not suspended or debarred from participation in federal program contracts. This was not a statistically valid sample. Repeat Finding ? This is a current year and prior year finding. Cause ? This was an oversight by academy personnel. Effect ? Noncompliance with suspension and debarment requirements could result in the Academy contracting with vendors that are not eligible to be parties to such transactions, which could be viewed as a violation of the award agreement. However, based on our testing, no reportable instances of noncompliance were noted in this area. Recommendation ? We recommend that the Academy review its internal controls over suspension and debarment to ensure they include adequate controls and include required verification that any vendor with which the Academy contracts for goods or services exceeding $25,000 is not listed as suspended or debarred on the federal Excluded Parties List System website. Further, all individuals with oversight of federal program expenditures should have a sufficient understanding of federal suspension and debarment. View of Responsible Official and Planned Corrective Actions ? The Academy agrees with the finding. The Academy will review its procedures relating to suspension and debarment for its federal programs, and ensure all individuals with oversight of federal program expenditures have a sufficient understanding of these requirements. The Academy has separately issued a Corrective Action Plan related to this finding.
Show full finding ▾Hide full finding ▴SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER ? FEDERAL ALN 10.553, 10.555, AND 10.559 2022-002 Internal Control Over Compliance With Suspension and Debarment Requirements Criteria ? 2 CFR ? 180 requires the Academy to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including suspension and debarment requirements applicable to its child nutrition cluster federal programs. Condition ? During our audit, we noted the Academy did not have sufficient controls in place within its child nutrition cluster federal programs to ensure that it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred, from participating in contracts involving the expenditures of federal program funds, as required by Uniform Guidance. For the three vendors tested, the Academy did not have documentation of performing vendor checks for suspension and debarment. Questioned Costs ? None. Context ? The Academy did not have documentation of performing vendor checks for the three vendors tested to ensure the vendor was not suspended or debarred from participation in federal program contracts. This was not a statistically valid sample. Repeat Finding ? This is a current year and prior year finding. Cause ? This was an oversight by academy personnel. Effect ? Noncompliance with suspension and debarment requirements could result in the Academy contracting with vendors that are not eligible to be parties to such transactions, which could be viewed as a violation of the award agreement. However, based on our testing, no reportable instances of noncompliance were noted in this area. Recommendation ? We recommend that the Academy review its internal controls over suspension and debarment to ensure they include adequate controls and include required verification that any vendor with which the Academy contracts for goods or services exceeding $25,000 is not listed as suspended or debarred on the federal Excluded Parties List System website. Further, all individuals with oversight of federal program expenditures should have a sufficient understanding of federal suspension and debarment. View of Responsible Official and Planned Corrective Actions ? The Academy agrees with the finding. The Academy will review its procedures relating to suspension and debarment for its federal programs, and ensure all individuals with oversight of federal program expenditures have a sufficient understanding of these requirements. The Academy has separately issued a Corrective Action Plan related to this finding.
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER ? FEDERAL ALN 10.553, 10.555, AND 10.559 2022-002 Internal Control Over Compliance With Suspension and Debarment Requirements Finding Summary 2 CFR ? 180 requires the Academy to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including suspension and debarment requirements applicable to the child nutrition cluster program. The Academy did not have sufficient controls in place within its child nutrition cluster of federal programs to ensure that it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred, from participating in contracts involving the expenditures of federal program funds. Corrective Action Plan Actions Planned ? The Academy will review policies and procedures relating to suspension and debarment for its federal programs and will ensure that all parties with which it contracts for goods or services exceeding $25,000 are eligible to participate in contracts involving the expenditures of federal program funding. Official Responsible ? The Academy?s Interim Executive Director, Holly Fischer. Planned Completion Date ? June 30, 2023. Disagreement With or Explanation of Finding ? The Academy agrees with this finding. Plan to Monitor ? The Academy?s Interim Executive Director, Holly Fischer, will ensure appropriate internal controls are in place to verify that any vendor with which the Academy contracts for goods or services exceeding $25,000 is not listed as suspended or debarred on the federal Excluded Parties List System website.
2021-002
FAC accepted this audit on December 19, 2021 — management decision was due June 19, 2022.
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? ALL FEDERAL PROGRAMS AWARDED UNDER UNIFORM GUIDANCE 2021-001 Internal Controls Over Compliance With Cash Management, Allowable Costs, Standards for Financial Management, and Procurement Criteria ? 2 CFR ? 200.302(b)(5), (6), and (7) requires DaVinci Academy of Arts and Science (the Academy) to have written cash management procedures, which include procedures for determining the allowability of costs in accordance with 2 CFR 200 Subpart E ? Cost Principles, as well as a required written budget to actual comparison of expenditures for each federal award. 2 CFR 200.318(a) requires the Academy to have documented written procurement procedures, which reflect applicable state and local laws, provided they conform to applicable federal laws. 2 CFR 200.318(c) and 48 CFR 52.203-13 require documented written standards of conduct that cover conflicts of interest and govern the performance of employees engaged in the selection, award, and administration of contracts. Condition ? During our audit, we noted that the Academy?s written internal control policies over compliance with the U.S. Office of Management and Budget?s (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) did not include adequate written controls over compliance with cash management, allowable costs, financial management standards, and procurement. Questioned Costs ? None. Our testing did not indicate any instances of noncompliance. Context ? The lack of written controls pertains to all federal grants. This was not a statistically valid sample. Repeat Finding ? This is a current year finding only. Cause ? The Academy?s required Uniform Guidance written internal control policies for compliance over federal awards do not adequately address some required internal control policies, including cash management, allowable costs, financial management, and procurement. Effect ? This could be viewed as a violation of the award agreement. Recommendation ? We recommend that the Academy review its internal control procedures relating to cash management, allowable costs, financial management, and procurement for all federal programs. The Academy should review the new Uniform Guidance to obtain a better understanding of the requirements and identify any needed policy and procedure changes, in addition to those already referenced above. We also recommend the Academy adopt written policies pertaining to cash management, allowable costs, financial management, and procurement for all federal programs. The Academy should also document and perform regular budget to actual comparison of expenditures for each federal award. View of Responsible Official and Planned Corrective Actions ? The Academy agrees with the finding. The Academy is in the process of reviewing and updating its written policies and procedures relating to cash management, allowable costs, financial management, and procurement for its federal programs to ensure compliance with the Uniform Guidance in the future. The Academy has separately issued a Corrective Action Plan related to this finding.
Show full finding ▾Hide full finding ▴SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? ALL FEDERAL PROGRAMS AWARDED UNDER UNIFORM GUIDANCE 2021-001 Internal Controls Over Compliance With Cash Management, Allowable Costs, Standards for Financial Management, and Procurement Criteria ? 2 CFR ? 200.302(b)(5), (6), and (7) requires DaVinci Academy of Arts and Science (the Academy) to have written cash management procedures, which include procedures for determining the allowability of costs in accordance with 2 CFR 200 Subpart E ? Cost Principles, as well as a required written budget to actual comparison of expenditures for each federal award. 2 CFR 200.318(a) requires the Academy to have documented written procurement procedures, which reflect applicable state and local laws, provided they conform to applicable federal laws. 2 CFR 200.318(c) and 48 CFR 52.203-13 require documented written standards of conduct that cover conflicts of interest and govern the performance of employees engaged in the selection, award, and administration of contracts. Condition ? During our audit, we noted that the Academy?s written internal control policies over compliance with the U.S. Office of Management and Budget?s (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) did not include adequate written controls over compliance with cash management, allowable costs, financial management standards, and procurement. Questioned Costs ? None. Our testing did not indicate any instances of noncompliance. Context ? The lack of written controls pertains to all federal grants. This was not a statistically valid sample. Repeat Finding ? This is a current year finding only. Cause ? The Academy?s required Uniform Guidance written internal control policies for compliance over federal awards do not adequately address some required internal control policies, including cash management, allowable costs, financial management, and procurement. Effect ? This could be viewed as a violation of the award agreement. Recommendation ? We recommend that the Academy review its internal control procedures relating to cash management, allowable costs, financial management, and procurement for all federal programs. The Academy should review the new Uniform Guidance to obtain a better understanding of the requirements and identify any needed policy and procedure changes, in addition to those already referenced above. We also recommend the Academy adopt written policies pertaining to cash management, allowable costs, financial management, and procurement for all federal programs. The Academy should also document and perform regular budget to actual comparison of expenditures for each federal award. View of Responsible Official and Planned Corrective Actions ? The Academy agrees with the finding. The Academy is in the process of reviewing and updating its written policies and procedures relating to cash management, allowable costs, financial management, and procurement for its federal programs to ensure compliance with the Uniform Guidance in the future. The Academy has separately issued a Corrective Action Plan related to this finding.
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? ALL FEDERAL PROGRAMS AWARDED UNDER UNIFORM GUIDANCE 2021-001 Internal Controls Over Compliance With Cash Management, Allowable Costs, Standards for Financial Management, and Procurement Finding Summary During our audit, we noted that DaVinci Academy?s (the Academy) written internal control policies over compliance with the U.S. Office of Management and Budget?s (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) did not include adequate written controls over compliance with cash management, allowable costs, financial management standards, and procurement. Corrective Action Plan Actions Planned ? The Academy is in the process of reviewing and updating its written policies and procedures relating to cash management, allowable costs, financial management standards, and procurement for its federal programs to ensure compliance with the Uniform Guidance in the future. Official Responsible ? The Academy?s Executive Director, Ahava Silkey-Jones. Planned Completion Date ? June 30, 2022. Disagreement With or Explanation of Finding ? The Academy agrees with this finding. Plan to Monitor ? The Academy?s Executive Director, Ahava Silkey-Jones, will assure appropriate written internal controls and procedures are updated and in place for future federal grants.
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER ? ALN 10.553, 10.555, AND 10.559 2021-002 Internal Control Over Compliance With Procurement, Suspension, and Debarment Requirements Criteria ? 2 CFR ? 200.320 and 2 CFR ? 180 require the Academy to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including procurement, suspension, and debarment requirements applicable to its child nutrition cluster federal programs. Condition ? During our audit, we noted that academy personnel did not have a sufficient understanding of federal procurement, suspension, and debarment requirements within its child nutrition cluster of federal programs to ensure the appropriate use of sealed bids or quotations for purchases exceeding the micro-purchase threshold, or to ensure that it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred from participating in contracts involving the expenditures of federal program funds. Questioned Costs ? None. Context ? The individuals with oversight of the procurement process for the Academy?s child nutrition cluster of federal programs were not aware of the procurement method requirements for purchases exceeding the micro-purchase threshold, nor the suspension and debarment requirements for any vendor with which the Academy contracts for goods or services exceeding $25,000. Repeat Finding ? This is a current year finding only. Cause ? This was an oversight by academy personnel. Effect ? Noncompliance with procurement, suspension, and debarment requirements could result in the Academy expending federal funds without utilizing the required formal bid or quotation process, or contracting with vendors that are not eligible to be parties to such transactions, which could be viewed as a violation of the award agreement. However, based on our testing, no reportable instances of noncompliance were noted in these areas. Recommendation ? We recommend that the Academy review its internal controls over procurement, suspension, and debarment to ensure they include adequate controls for micro purchase, small purchase, and formal bid procurement methods; and include required verification that any vendor with which the Academy contracts for goods or services exceeding $25,000 is not listed as suspended or debarred on the federal Excluded Parties List System website. Further, all individuals with oversight of federal program expenditures should have a sufficient understanding of federal procurement, suspension, and debarment. View of Responsible Official and Planned Corrective Actions ? The Academy agrees with the finding. The Academy will review its procedures relating to procurement, suspension, and debarment for its federal programs, and ensure all individuals with oversight of federal program expenditures have a sufficient understanding of these requirements. The Academy has separately issued a Corrective Action Plan related to this finding.
Show full finding ▾Hide full finding ▴SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER ? ALN 10.553, 10.555, AND 10.559 2021-002 Internal Control Over Compliance With Procurement, Suspension, and Debarment Requirements Criteria ? 2 CFR ? 200.320 and 2 CFR ? 180 require the Academy to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including procurement, suspension, and debarment requirements applicable to its child nutrition cluster federal programs. Condition ? During our audit, we noted that academy personnel did not have a sufficient understanding of federal procurement, suspension, and debarment requirements within its child nutrition cluster of federal programs to ensure the appropriate use of sealed bids or quotations for purchases exceeding the micro-purchase threshold, or to ensure that it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred from participating in contracts involving the expenditures of federal program funds. Questioned Costs ? None. Context ? The individuals with oversight of the procurement process for the Academy?s child nutrition cluster of federal programs were not aware of the procurement method requirements for purchases exceeding the micro-purchase threshold, nor the suspension and debarment requirements for any vendor with which the Academy contracts for goods or services exceeding $25,000. Repeat Finding ? This is a current year finding only. Cause ? This was an oversight by academy personnel. Effect ? Noncompliance with procurement, suspension, and debarment requirements could result in the Academy expending federal funds without utilizing the required formal bid or quotation process, or contracting with vendors that are not eligible to be parties to such transactions, which could be viewed as a violation of the award agreement. However, based on our testing, no reportable instances of noncompliance were noted in these areas. Recommendation ? We recommend that the Academy review its internal controls over procurement, suspension, and debarment to ensure they include adequate controls for micro purchase, small purchase, and formal bid procurement methods; and include required verification that any vendor with which the Academy contracts for goods or services exceeding $25,000 is not listed as suspended or debarred on the federal Excluded Parties List System website. Further, all individuals with oversight of federal program expenditures should have a sufficient understanding of federal procurement, suspension, and debarment. View of Responsible Official and Planned Corrective Actions ? The Academy agrees with the finding. The Academy will review its procedures relating to procurement, suspension, and debarment for its federal programs, and ensure all individuals with oversight of federal program expenditures have a sufficient understanding of these requirements. The Academy has separately issued a Corrective Action Plan related to this finding.
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE ? U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER ? ALN 10.553, 10.555 AND 10.559 2021-002 Internal Control Over Compliance With Federal Procurement, Suspension, and Debarment Requirements Finding Summary 2 CFR ? 200.320 and 2 CFR ? 180 require the Academy to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including procurement, suspension, and debarment requirements applicable to its child nutrition cluster federal programs. The Academy did not have sufficient controls in place within its child nutrition cluster federal program to ensure compliance with federal procurement, suspension, and debarment requirements. Corrective Action Plan Actions Planned ? The Academy will review policies and procedures relating to procurement, suspension, and debarment for all federal programs to ensure they include adequate controls for micro-purchase, small purchase, and formal bid procurement methods; and include required verification that any vendor with which the Academy contracts for goods or services exceeding $25,000 is not listed as suspended or debarred on the federal Excluded Parties List System website. Further, the Academy will ensure that all individuals with oversight of federal program expenditures have a sufficient understanding of federal procurement, suspension, and debarment requirements. Official Responsible ? The Academy?s Executive Director, Ahava Silkey-Jones. Planned Completion Date ? June 30, 2022. Disagreement With or Explanation of Finding ? The Academy is in agreement with this finding. Plan to Monitor ? The Academy?s Executive Director, Ahava Silkey-Jones, will assure appropriate internal controls and procedures are updated and in place, and that all individuals with oversight of federal program expenditures have a sufficient understanding of federal procurement, suspension, and debarment requirements to ensure compliance for future federal award expenditures.
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