EIN: 030216590
UEI: TG21RBLVL1M3
Audited by: RHR Smith & Company
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 May 18, 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 November 18, 2026 (67 days from today).
What is a management decision? →FAC accepted this audit on July 2, 2025 — management decision was due January 2, 2026.
FAC accepted this audit on July 31, 2024 — management decision was due January 31, 2025.
FAC accepted this audit on April 25, 2023 — management decision was due October 25, 2023.
FAC accepted this audit on April 13, 2022 — management decision was due October 13, 2022.
During audit procedures, it was identified that the Supervisory Union was not completing the semi-annual time certifications/periodic time certifications properly based on actual pay runs. Cause: The Supervisory Union does not have the necessary internal controls over compliance. Effect: Expenses may not be properly allocated to the grant; this could result in unallowable expenses being charged and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: All signed time certifications/periodic time certifications submitted for this grant were reviewed in conjunction with a payroll sample of 15 employees from two different pay periods. This is a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Supervisory Union implement internal control processes and procedures to ensure that time and effort records for employees working are proper documented in accordance with the grant requirements. Views of Responsible Officials and Corrective Action Plan: James Fenn, Director of Financie and Operations will be responsible for implementing the Corrective Action Plan for the Supervisory Union. Please see the Corrective Action Plan issued by the Supervisory Union.
Show full finding ▾Hide full finding ▴2021-001 - Allowable Cost/Cost Principal Federal Program Information: 21.019 Covid Relief Funding Criteria: The following CFR(s) apply to this finding: 2 CFR 200.430(i)(1)(vii). Condition: During audit procedures, it was identified that the Supervisory Union was not completing the semi-annual time certifications/periodic time certifications properly based on actual pay runs. Cause: The Supervisory Union does not have the necessary internal controls over compliance. Effect: Expenses may not be properly allocated to the grant; this could result in unallowable expenses being charged and subsequently improperly reimbursed by federal funds. Identification of Questioned Costs: None identified. Context: All signed time certifications/periodic time certifications submitted for this grant were reviewed in conjunction with a payroll sample of 15 employees from two different pay periods. This is a statistically valid sample. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Supervisory Union implement internal control processes and procedures to ensure that time and effort records for employees working are proper documented in accordance with the grant requirements. Views of Responsible Officials and Corrective Action Plan: James Fenn, Director of Financie and Operations will be responsible for implementing the Corrective Action Plan for the Supervisory Union. Please see the Corrective Action Plan issued by the Supervisory Union.
2021-001 Allowable Costs/Cost Principal Finding: During audit procedures, it was identified that the Supervisory Union was not completing the semi-annual time certifications/periodic time certifications properly based on actual pay runs. Response: This condition was identified for the Corona Virus Relief grant only as all other long standing Federally Funded grants (IDEA, Title I, etc.) are in full compliance with this requirement. This situation was caused when business office staff not familiar with the Federal requirements were assigned the responsibility of administering this grant. This situation was immediately corrected when brought to the attention of the new Director of Finance and Operations. Business office staff were cross trained in the Federal requirement immediately. Timecards for all Federally Funded grant staff were immediately put into place. The Director of Finance and Operations will periodically review the process for compliance and will establish written procedures to be followed for all future grants.
FAC accepted this audit on March 30, 2021 — management decision was due September 30, 2021.
FAC accepted this audit on June 7, 2020 — management decision was due December 7, 2020.
FAC accepted this audit on April 2, 2019 — management decision was due October 2, 2019.
FAC accepted this audit on April 29, 2018 — management decision was due October 29, 2018.
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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