EIN: 912037146
UEI: NP3FD4H36B49
Audited by: Clark Nuber PS
Oversight agency: 84 [Department of Education]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 5, 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 July 5, 2026 (67 days ago).
What is a management decision? →FAC accepted this audit on November 21, 2024 — management decision was due May 21, 2025.
FAC accepted this audit on November 6, 2023 — management decision was due May 6, 2024.
FAC accepted this audit on October 27, 2022 — management decision was due April 27, 2023.
FAC accepted this audit on December 3, 2021 — management decision was due June 3, 2022.
Significant deficiency in internal control over compliance with procurement. Federal Agency: United States Department of Education Assistance Listing Number:84.425N Program Name:COVID-19 Education Stabilization Fund - HEERF Fund for the Improvement of Postsecondary Education (FIPSE) Formula Grant Award Number: P425N200192 Criteria Procurement standards contained in Title 2 US Code of Federal Regulations Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, (the Uniform Guidance) Subpart D - Post Federal Award Requirements, Section 200.318 - General Procurement Standards, requires the School have and use documented procurement procedures and that those procedures conform to the procurement standards identified in Sections 200.317 through 200.327. Condition, Context and Questioned Costs The School?s procurement procedures in place during the year ended June 30, 2021 were not documented in writing. There were no questioned costs identified related to this finding. Cause The year ended June 30, 2021 was the first year the School received federal awards that included reimbursements for procurements. Accordingly, the School had not previously had a requirement to have such procedures documented in writing. Effect The effect is that the School is not in compliance with the requirement to have procurement procedures documented in writing. Repeat Finding Not applicable, as Finding 2021-001 is not a repeat finding. Recommendation We recommend management document in writing its procurement procedures for federal awards. Views of Responsible Officials Management agrees with the finding and has provided the accompanying corrective action plan.
Show full finding ▾Hide full finding ▴Significant deficiency in internal control over compliance with procurement. Federal Agency: United States Department of Education Assistance Listing Number:84.425N Program Name:COVID-19 Education Stabilization Fund - HEERF Fund for the Improvement of Postsecondary Education (FIPSE) Formula Grant Award Number: P425N200192 Criteria Procurement standards contained in Title 2 US Code of Federal Regulations Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, (the Uniform Guidance) Subpart D - Post Federal Award Requirements, Section 200.318 - General Procurement Standards, requires the School have and use documented procurement procedures and that those procedures conform to the procurement standards identified in Sections 200.317 through 200.327. Condition, Context and Questioned Costs The School?s procurement procedures in place during the year ended June 30, 2021 were not documented in writing. There were no questioned costs identified related to this finding. Cause The year ended June 30, 2021 was the first year the School received federal awards that included reimbursements for procurements. Accordingly, the School had not previously had a requirement to have such procedures documented in writing. Effect The effect is that the School is not in compliance with the requirement to have procurement procedures documented in writing. Repeat Finding Not applicable, as Finding 2021-001 is not a repeat finding. Recommendation We recommend management document in writing its procurement procedures for federal awards. Views of Responsible Officials Management agrees with the finding and has provided the accompanying corrective action plan.
Contact Person(s): - Gene Kim ? CFO - Nate Fowler ? Accounting Manager Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): - We have no disagreements. Corrective action planned: - Will issue a procurement policy, institution wide, that will ensure compliance with all federal grant agency requirements. Anticipated completion date: - This was completed in September 2021.
FAC accepted this audit on October 22, 2020 — management decision was due April 22, 2021.
FAC accepted this audit on October 24, 2019 — management decision was due April 24, 2020.
Finding 2019-001 Significant deficiency in internal control and noncompliance with return of Title IV funds criteria requirement. Federal Agency: U.S. Department of Education Program Title: Federal Direct Student Loans CFDA Number: 84.268 Award Period: July 1, 2018 - June 30, 2019 Criteria When a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV aid earned by the student as of the student?s withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student or on his or her behalf as of the date of the institution?s determination that the student withdrew, the difference must be returned to the Title IV programs as outlined in this section and no additional disbursements may be made to the student for the payment period or period of enrollment. If the amount the student earned is greater than the amount disbursed, the difference between the amounts must be treated as a post-withdrawal disbursement (34 CFR sections 668.22(a)(1) through (a)(3)). When a recipient of Title IV grant or loan assistance does not begin attendance at an institution during a payment period or period of enrollment, all disbursed Title IV grant and loan funds must be returned. The institution must determine which Title IV funds it must return or if it has to notify the lender or the Secretary to issue a final demand letter (34 CFR section 668.21). When a refund of Title IV grant funds is determined necessary, the School must return the funds to the Department of Education within 45 days of becoming aware that the student had withdrawn. Condition/Context During the year under audit there were two students that withdrew for which return of Title IV funds was required. During our audit we tested the return of funds for both of these students. Of the two students tested, we noted in both cases that funds were not submitted to the Department of Education within this 45-day period. Funds for one student were returned after 64 days and the funds for the second student were returned after 92 days. Questioned Costs None. Effect or Potential Effect The two Title IV refunds were not refunded in a timely manner therefore resulting in noncompliance. Repeat Finding Not applicable as no similar finding was noted in the prior year Single Audit of the School.Cause Upon receiving notice that the student had withdrawn, the School recorded the refund internally in its accounting records, however the funds did not come out of the bank and go into the Federal Funds account until after the 45-day deadline. Recommendation We recommend that the School implement internal controls over the monitoring of the date at which a student withdraws to ensure that, if applicable, funds are returned into Federal Funds account within 45 days (or within 30 days for students that never began attendance) of becoming aware that the student had withdrawn. Management?s Response Please see attached response from Management.
Show full finding ▾Hide full finding ▴Finding 2019-001 Significant deficiency in internal control and noncompliance with return of Title IV funds criteria requirement. Federal Agency: U.S. Department of Education Program Title: Federal Direct Student Loans CFDA Number: 84.268 Award Period: July 1, 2018 - June 30, 2019 Criteria When a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV aid earned by the student as of the student?s withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student or on his or her behalf as of the date of the institution?s determination that the student withdrew, the difference must be returned to the Title IV programs as outlined in this section and no additional disbursements may be made to the student for the payment period or period of enrollment. If the amount the student earned is greater than the amount disbursed, the difference between the amounts must be treated as a post-withdrawal disbursement (34 CFR sections 668.22(a)(1) through (a)(3)). When a recipient of Title IV grant or loan assistance does not begin attendance at an institution during a payment period or period of enrollment, all disbursed Title IV grant and loan funds must be returned. The institution must determine which Title IV funds it must return or if it has to notify the lender or the Secretary to issue a final demand letter (34 CFR section 668.21). When a refund of Title IV grant funds is determined necessary, the School must return the funds to the Department of Education within 45 days of becoming aware that the student had withdrawn. Condition/Context During the year under audit there were two students that withdrew for which return of Title IV funds was required. During our audit we tested the return of funds for both of these students. Of the two students tested, we noted in both cases that funds were not submitted to the Department of Education within this 45-day period. Funds for one student were returned after 64 days and the funds for the second student were returned after 92 days. Questioned Costs None. Effect or Potential Effect The two Title IV refunds were not refunded in a timely manner therefore resulting in noncompliance. Repeat Finding Not applicable as no similar finding was noted in the prior year Single Audit of the School.Cause Upon receiving notice that the student had withdrawn, the School recorded the refund internally in its accounting records, however the funds did not come out of the bank and go into the Federal Funds account until after the 45-day deadline. Recommendation We recommend that the School implement internal controls over the monitoring of the date at which a student withdraws to ensure that, if applicable, funds are returned into Federal Funds account within 45 days (or within 30 days for students that never began attendance) of becoming aware that the student had withdrawn. Management?s Response Please see attached response from Management.
Finding Number 2019-001 Contact Person(s) Debbie Braden Kartha Heinz Explanation and Specific Reasons for Disagreement with the Audit Finding or That Corrective Action is not Required (if Applicable) Not applicable Corrective Action Planned To ensure that refunds to lender are completed within the 30 / 45 day threshold, The Seattle School will be implementing a new internal control between the Financial Aid Office, the outside FA vendor and the Business office. When the Financial Aid office is notified of a student's withdrawal or intent not to attend The Seattle School, by the next business day they will notify both the Financial Aid Vendor who is responsible for setting up refunds for the school and the Business office letting both know of the students status and date of the notification. Refunds will be created by the FA outside vendor and an email sent to the Business office when refunds are ready to post to students accounts within 5 - 7 business days after the notice is received. The Business office will then post the refunds to the students? accounts 0-3 business days after they have been notified by the FA outside vendor of created refund. Draws and Refunds to G5 will be made semi - monthly, by the Director of HR, the Business office will email the Director of HR by the 15th and near the end of each month with the draw / refund request. The Director of HR will draw down / request refunds from G5 within 2 business days of requests and forward the G5 confirmation email to both the Business Office and the Financial Aid Office Anticipated Completion Date New internal control will begin immediately and continue indefinitely
FAC accepted this audit on October 9, 2018 — management decision was due April 9, 2019.
FAC accepted this audit on October 18, 2017 — management decision was due April 18, 2018.
FAC accepted this audit on November 20, 2016 — management decision was due May 20, 2017.
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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