EIN: 010269722
UEI: FZFKK2C5EL32
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 22, 2025. 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 22, 2025 (397 days ago).
What is a management decision? →While testing the Procurement compliance requirement, we found that management had not adopted the required policies contained in 2 CFR Sections 200.318 – 300.327. We did not however find any evidence of material non compliance related to this requirement. Cause: Management has outsourced the procurement process to an engineering firm. While the firm has knowledge and experience regarding Uniform Guidance procurement, they do not develop policies for their clients. Effect: Internal controls surrounding Uniform Guidance are incomplete. Recommendation: Management should review 2 CFR Sections 200.138 – 300.327 and develop written policies that comply with the compliance requirements. Questioned Costs: None Management’s Response: Management will review their current procurement policies and make any necessary changes to update the policies to be compliant with 2 CFR Sections 200.138 – 300.327.
Show full finding ▾Hide full finding ▴Criteria: The Uniform Guidance requires that District have written procurement policies in place that comply with 2 CFR Sections 200.318 – 300.327 when Procurement is applicable to a federal program. According to the compliance requirements matrix, Procurement is applicable to ALN #10.760. Condition: While testing the Procurement compliance requirement, we found that management had not adopted the required policies contained in 2 CFR Sections 200.318 – 300.327. We did not however find any evidence of material non compliance related to this requirement. Cause: Management has outsourced the procurement process to an engineering firm. While the firm has knowledge and experience regarding Uniform Guidance procurement, they do not develop policies for their clients. Effect: Internal controls surrounding Uniform Guidance are incomplete. Recommendation: Management should review 2 CFR Sections 200.138 – 300.327 and develop written policies that comply with the compliance requirements. Questioned Costs: None Management’s Response: Management will review their current procurement policies and make any necessary changes to update the policies to be compliant with 2 CFR Sections 200.138 – 300.327.
Management will review their current procurement policies and make any necessary changes to update the policies to be compliant with 2 CFR Sections 200.138 – 300.327. We anticipate that the corrective action will be completed within 12 months.
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