EIN: 900763840
UEI: D9A3WGAP1W68
Audited by: Grant Thornton LLP
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 March 24, 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 September 24, 2026 (20 days from today).
What is a management decision? →FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
FAC accepted this audit on March 19, 2024 — management decision was due September 19, 2024.
FAC accepted this audit on September 25, 2023 — management decision was due March 25, 2024.
The single audit of the Charter School?s federal award programs for the year ended June 30, 2022, was not completed within the nine months following the period-end. Cause: FY2022 was the first fiscal year that the Charter School had exceeded the $750,000 threshold which required a Uniform Guidance audit for the year. The Charter School was unaware of the requirements and took additional time to gather support for the audit. Effect: The Charter School did not submit its single audit reporting package within the required timeframe. As such, the Charter School did not comply with the regulatory requirements. Questioned Costs: None identified. Identified as a Repeat Finding: No. Recommendation: We recommend that the Charter School implements polices and training to staff in order to gain an understanding of the relevant uniform guidance compliance and reporting requirements. Views of Responsible Officials: See management?s response and corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2022-001 ? Reporting ? Data Collection Form and Reporting Package (Significant Deficiency) U.S. Department of Education Elementary and Secondary School Emergency Relief Fund (Federal Assistance Listing #84.425) Federal: Federal Award Year: 2021-2022 Criteria: Pursuant to 2 CFR Section 200.512(a) of the Uniform Guidance, the auditee is responsible for submitting its data collection form and reporting package, including the auditor?s reports within the earlier of 30 days after receipt of the auditor?s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (?FAC?). The Charter School did not submit its reporting package to the FAC timely. Condition: The single audit of the Charter School?s federal award programs for the year ended June 30, 2022, was not completed within the nine months following the period-end. Cause: FY2022 was the first fiscal year that the Charter School had exceeded the $750,000 threshold which required a Uniform Guidance audit for the year. The Charter School was unaware of the requirements and took additional time to gather support for the audit. Effect: The Charter School did not submit its single audit reporting package within the required timeframe. As such, the Charter School did not comply with the regulatory requirements. Questioned Costs: None identified. Identified as a Repeat Finding: No. Recommendation: We recommend that the Charter School implements polices and training to staff in order to gain an understanding of the relevant uniform guidance compliance and reporting requirements. Views of Responsible Officials: See management?s response and corrective action plan.
FINDING 2022-001 REPORTING ? DATA COLLECTION FORM AND REPORTING PACKAGE (SIGNIFICANT DEFICIENCY) Responsible Officials Contact Information: 1) Michael Greenberg, Chief Financial Officer Telephone: 212-949-5002 Email: mgreenberg@childrensaidnyc.org 2) Drema Brown, Head of School Telephone: 646-459-8415 Email: dbrown@childrensaidcollegeprep.org View of Responsible Officials and Corrective Action Plan: Management agrees that the Uniform Guidance package was not submitted in a timely manner. Management will seek to file the Uniform Guidance audit on a timely basis in the June 30, 2023, fiscal year reporting period.
For this program, there was no evidence that actual employee time was tracked, reviewed and approved, or that the actual time incurred was used as a basis for allocating personnel charges to the federal grant. Cause: Current policies and procedures of the Charter School do not require documented timekeeping by employees who worked on the grant program, and therefore, there as no documentation that such time had been appropriately reviewed and approved, prior to being charged to the grant. Effect: Personnel costs charged to federal awards without appropriate documentation may be subject to disallowance. Questioned Costs: $14,160 Context: For our direct labor allowable costs sample, The Charter School?s management indicated that all 40 expenditure selections, totaling $14,160, were charged to the grant based on visual check ins by the operating manager onsite of the employees who conducted the related afterschool activities associated with the grant. This finding appears to be a systemic problem and that the total population which could be subject to similar questioned costs is $171,140. There was no further documentation available for our review and inspection, such as time sheets with employee or supervisor signatures, which would provide support that employees were present at the time frames paid for their services. Identified as a Repeat Finding: No. Recommendation: We recommend that the Charter School implement polices and training to staff in order to gain an understanding of the uniform guidance compliance requirements. Views of Responsible Officials: See management?s response and corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2022-002 ? Allowable Costs and Allowable Activates ? Absence of Records in support of Personal Costs charged to federal programs (Material Weakness) U.S. Department of Education Elementary and Secondary School Emergency Relief Fund (Federal Assistance Listing #84.425) Federal: Federal Award Year: 2021-2022 Criteria: Per 2 CFR ?200.430, Compensation - personal services, (i) Standards for Documentation of Personnel Expenses, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Among other requirements, these records must: ? Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; ? Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities; ? Encompass both federally assisted and all other activities compensated by the non-Federal entity on an integrated basis; and, ? Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a federal award and non-Federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: For this program, there was no evidence that actual employee time was tracked, reviewed and approved, or that the actual time incurred was used as a basis for allocating personnel charges to the federal grant. Cause: Current policies and procedures of the Charter School do not require documented timekeeping by employees who worked on the grant program, and therefore, there as no documentation that such time had been appropriately reviewed and approved, prior to being charged to the grant. Effect: Personnel costs charged to federal awards without appropriate documentation may be subject to disallowance. Questioned Costs: $14,160 Context: For our direct labor allowable costs sample, The Charter School?s management indicated that all 40 expenditure selections, totaling $14,160, were charged to the grant based on visual check ins by the operating manager onsite of the employees who conducted the related afterschool activities associated with the grant. This finding appears to be a systemic problem and that the total population which could be subject to similar questioned costs is $171,140. There was no further documentation available for our review and inspection, such as time sheets with employee or supervisor signatures, which would provide support that employees were present at the time frames paid for their services. Identified as a Repeat Finding: No. Recommendation: We recommend that the Charter School implement polices and training to staff in order to gain an understanding of the uniform guidance compliance requirements. Views of Responsible Officials: See management?s response and corrective action plan.
FINDING 2022-002 ALLOWABLE COSTS AND ALLOWABLE ACTIVATES ? ABSENCE OF RECORDS IN SUPPORT OF PERSONAL COSTS CHARGED TO FEDERAL PROGRAMS (MATERIAL WEAKNESS) 1) Michael Greenberg, Chief Financial Officer Telephone: 212-949-5002 Email: mgreenberg@childrensaidnyc.org 2) Drema Brown, Head of School Telephone: 646-459-8415 Email: dbrown@childrensaidcollegeprep.org View of Responsible Officials and Corrective Action Plan: Plan: Charter School management has subsequently put in place policies and procedures to appropriately document costs allocated to federal and other awards. Steps include review and signoffs of timesheets, aggregated summaries and reconciliations to justify amounts charged to federal and all other funding sources. Interim processes include manual oversight, signoffs and paper-based processes followed later by best-practice time and effort electronic reporting systems and digital tracking. Extenuating Circumstances Relating To Finding: During the time period audited (July 1, 2021 to June 30, 2022) the Charter School did not have employee-signed timesheets. All federally funded supplemental payments to employees for after-school and summer tutoring were entered by the supervisors (i.e. school Principals) in Google trackers which were reviewed and approved by the Principals and Head of School on a bi-weekly basis. The Charter School?s timekeeping and payroll system during this same time period only tracked the regular 80-hour workweek. Approvals for supplemental payments were done via the Google trackers and emails confirming approval by the Principals and the Head of School. Prior to COVID, all compensable time (including supplemental payments) were tracked and monitored via the school?s timekeeping system which utilized biometric clocks for punching in and out. Supervisors could approve all of their employee?s time within that system. The New York State Education Department put a ban on biometric devices (including timeclocks) when the COVID crisis began (Summer 2020) and they have not reinstated their use. Bi-weekly hours for the regular work-week were entered manually since biometric clocks were not permitted. This also left a gap in our procedures for tracking additional or supplemental paid time which led us to create a system that relied on the use of the Google trackers and email approvals described above. Corrective Action: Management has updated its policies and procedures related to timekeeping and approval of timesheets to reflect staff?s hours worked and the sign-off on their own time for each day worked, including a Supervisory bi-weekly review and manual sign-off on these timesheets and final review and submission of timesheets to Payroll by the Sr. Manager of Operations and/or Head of School. Further, beginning in September 2023, all time will be tracked in a new digital timekeeping system that was implemented and training provided during the Summer of 2023 which is compliant with federal time and effort tracking best practices.
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