EIN: 901186771
UEI: YJLLECL8KDM3
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 25, 2021. 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 April 25, 2022 (1580 days ago).
What is a management decision? →2021-006 Program Elementary and Secondary School Emergency Relief Fund I (CFDA # 84.425D), Elementary and Secondary School Emergency Relief Fund II (CFDA # 84.425D) and Governor's Emergency Education Relief Fund I (CFDA #84.425C) Criteria The Academy is required to have internal controls over the preparation of the schedule of expenditures of federal awards, which includes tracking federal expenditures for specific federal programs. Condition The Academy does not have a proper tracking system for federal expenditures. Questioned costs None. Context The Academy should have internal controls in place to properly track federal expenditures relating to each specific federal program. Effect The Academy could have requested reimbursement of federal expenditures for multiple federal programs. Cause The Academy grouped their federal expenditures for various federal programs in the same accounts. Determining what expenditures were applied to the different federal programs was not obvious and traceable. Recommendation The Academy should implement a proper tracking system of federal expenditures for the different federal programs they are to be allocated to. Views of the Responsible Officials and Planned Corrective Action The management team will implement a tracking system for all federal expenditures.
Show full finding ▾Hide full finding ▴2021-006 Program Elementary and Secondary School Emergency Relief Fund I (CFDA # 84.425D), Elementary and Secondary School Emergency Relief Fund II (CFDA # 84.425D) and Governor's Emergency Education Relief Fund I (CFDA #84.425C) Criteria The Academy is required to have internal controls over the preparation of the schedule of expenditures of federal awards, which includes tracking federal expenditures for specific federal programs. Condition The Academy does not have a proper tracking system for federal expenditures. Questioned costs None. Context The Academy should have internal controls in place to properly track federal expenditures relating to each specific federal program. Effect The Academy could have requested reimbursement of federal expenditures for multiple federal programs. Cause The Academy grouped their federal expenditures for various federal programs in the same accounts. Determining what expenditures were applied to the different federal programs was not obvious and traceable. Recommendation The Academy should implement a proper tracking system of federal expenditures for the different federal programs they are to be allocated to. Views of the Responsible Officials and Planned Corrective Action The management team will implement a tracking system for all federal expenditures.
Finding Number : 2021-006 Planned Corrective Action: We will implement a tracking system for all federal expenditures. Anticipated Completion Date: June 30, 2022 Responsible Contact Person: Mike Randel, CPA with Mitten Educational Management, LLC
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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