EIN: 811259118
UEI: FSR9GM8M2G35
Audited by: School Choice CPA
Oversight agency: 84 [Department of Education]
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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 June 30, 2026. 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 December 30, 2026 (117 days from today).
What is a management decision? →FAC accepted this audit on June 30, 2026 — management decision was due December 30, 2026.
Management did not obtain the required audits for entities that expend federal funds in excess of $750,000 in accordance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Show full finding ▾Hide full finding ▴Management did not obtain the required audits for entities that expend federal funds in excess of $750,000 in accordance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Life Academy will work to complete the audit for the fiscal year no later than nine months after the end of the audit period.
2023-002
1. Management did not ensure related program expenditures were incurred prior to reimbursement; 2. Documentation could not be provided to support the drawdowns performed for the Program; 3. The Academy failed to document proper approval of purchases prior to disbursement of federal funds; and 4. The Academy did not maintain documentation of expenditures charged to the Program; therefore, we could not determine if certain costs were allowable.
Show full finding ▾Hide full finding ▴1. Management did not ensure related program expenditures were incurred prior to reimbursement; 2. Documentation could not be provided to support the drawdowns performed for the Program; 3. The Academy failed to document proper approval of purchases prior to disbursement of federal funds; and 4. The Academy did not maintain documentation of expenditures charged to the Program; therefore, we could not determine if certain costs were allowable.
Life Academy has adopted policies and procedures to ensure compliance with Uniform Guidance Section 2 CFR, Part 200. The district only seeks reimbursement for federal expenditures; therefore, funds are not requested in advance of the expense. This process ensures drawn downs for federal disbursements occur after the expense to prevent excessive cash on hand. Anticipated Implementation Date: Implemented on October of 2024 Responsible Party: Chief School Financial Officer and Superintendent
2023-003
1. The Academy failed to document proper approval of purchases prior to disbursement of federal funds; and 2. The Academy did not maintain documentation of expenditures charged to the Program; therefore, we could not determine if certain costs were allowable. 3. Employees did not and were not required to complete periodic timesheets to verify the time worked on federal and non-federal programs and activities were complete or accurate.
Show full finding ▾Hide full finding ▴1. The Academy failed to document proper approval of purchases prior to disbursement of federal funds; and 2. The Academy did not maintain documentation of expenditures charged to the Program; therefore, we could not determine if certain costs were allowable. 3. Employees did not and were not required to complete periodic timesheets to verify the time worked on federal and non-federal programs and activities were complete or accurate.
Life Academy will work to ensure that internal controls for federal awards are followed. Additionally, Life Academy has crafted a Policy and procedure manual that emphasis roles for various personnel within the district. Anticipated Implementation Date: Before October 1, 2025 Responsible Party: Chief School Financial Officer, Federal Programs Director, Operations, and Superintendent.
2023-004
FAC accepted this audit on May 31, 2026 — management decision was due December 1, 2026.
Management did not obtain the required audits for entities that expend federal funds in excess of $750,000 in accordance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Show full finding ▾Hide full finding ▴Management did not obtain the required audits for entities that expend federal funds in excess of $750,000 in accordance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Life Academy will work to complete the audit for the fiscal year no later than nine months after the end of the audit period.
2022-001
1. Management did not ensure related program expenditures were incurred prior to reimbursement, resulting in an overdraw of federal Program funds of approximately $100,316; 2. Documentation could not be provided to support the drawdowns performed for the Program; 3. The Academy failed to document proper approval of purchases prior to disbursement of federal funds; and 4. The Academy did not maintain documentation of expenditures charged to the Program; therefore, we could not determine if certain costs were allowable.
Show full finding ▾Hide full finding ▴1. Management did not ensure related program expenditures were incurred prior to reimbursement, resulting in an overdraw of federal Program funds of approximately $100,316; 2. Documentation could not be provided to support the drawdowns performed for the Program; 3. The Academy failed to document proper approval of purchases prior to disbursement of federal funds; and 4. The Academy did not maintain documentation of expenditures charged to the Program; therefore, we could not determine if certain costs were allowable.
Life Academy has adopted policies and procedures to ensure compliance with Uniform Guidance Section 2 CFR, Part 200. The district only seeks reimbursement for federal expenditures; therefore, funds are not requested in advance of the expense. This process ensures drawn downs for federal disbursements occur after the expense to prevent excessive cash on hand. Anticipated Implementation Date: Implemented on October of 2024 Responsible Party: Chief School Financial Officer and Superintendent
2022-002
1. The Academy failed to document proper approval of purchases prior to disbursement of federal funds; and 2. The Academy did not maintain documentation of expenditures charged to the Program; therefore, we could not determine if certain costs were allowable.
Show full finding ▾Hide full finding ▴1. The Academy failed to document proper approval of purchases prior to disbursement of federal funds; and 2. The Academy did not maintain documentation of expenditures charged to the Program; therefore, we could not determine if certain costs were allowable.
Life Academy will work to ensure that internal controls for federal awards are followed. Additionally, Life Academy has crafted a Policy and procedure manual that emphasis roles for various personnel within the district. Anticipated Implementation Date: Before October 1, 2025 Responsible Party: Chief School Financial Officer, Federal Programs Director, Operations, and Superintendent.
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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